FLORIDA LEASCO, LLC v. DEPT. OF TREASURY

Docket No. 225119.

655 N.W.2d 302 (2002)

250 Mich. App. 506

FLORIDA LEASCO, LLC, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided January 15, 2002.

Approved for Publication March 22, 2002, at 9:10 a.m.

Released for Publication July 11, 2002.


Attorney(s) appearing for the Case

Dickinson Wright PLLC (by Thomas D. Hammerschmidt, Jr., and Ann-Jeannine Foeller), Detroit, for the petitioner.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Gerald A. Whalen, Assistant Attorney General, for the respondent.

Before: BANDSTRA, C.J., and SAAD, P.J., and WHITBECK, J.


PER CURIAM.

Petitioner, Florida Leasco, LLC, appeals as of right from the Tax Tribunal's order dismissing its petition for lack of jurisdiction. The Tax Tribunal dismissed petitioner's appeal as untimely because it was sent by certified mail within, but received one day after, the thirty-five-day deadline set by M.C.L. § 205.22(1). We reverse.

This appeal presents an issue of statutory construction, which we review de novo. In re MCI Telecommunications...

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