AERC OF MICHIGAN, LLC v. City of Grand Rapids

Petitioner AERC of Michigan, LLC, appeals as of right an order of the Michigan Tax Tribunal dismissing its petition. We affirm.

In January 2001, counsel for petitioner contacted the assessor’s office of respondent city of Grand Rapids to inquire regarding the requirements for initiating an appeal of real property tax assessments before respondent’s board of review. Counsel was informed by the assessor that, pursuant to respondent’s charter, each assessment to be appealed to the board must be first submitted for an “assessor’s review,” which requires completion of an appeal form and, for…