Smith v. Cliffs on the Bay Condominium Ass'n

I cannot join the majority in its opinion. In reversing the Court of Appeals deci*432sion, the majority elevates form over substance and achieves an unjust result. I would grant leave to consider whether the notice requirements contained in Michigan’s General Property Tax Act1 satisfy the due process requirements imposed by the state and federal constitutions.

This case presents an important constitutional question that deserves a full hearing. A per curiam opinion is an inadequate vehicle to address it.

The facts presented by this case are troubling. Apparently, the Treasury Department complied…