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HIGHLAND-HOWELL DEVELOPMENT CO. v. TOWNSHIP OF MARION

Docket No. 122843, Calendar No. 7.

677 N.W.2d 810 (2004)

469 Mich. 673

HIGHLAND-HOWELL DEVELOPMENT CO., L.L.C., Plaintiff-Appellee, v. TOWNSHIP OF MARION, Defendant-Appellant.

Supreme Court of Michigan.

Decided April 14, 2004.

Attorney(s) appearing for the Case

Kemp, Klein, Umphrey, Endelman & May, P.C. (by Richard Bisio) Troy, MI, for the plaintiff.

Clark Hill P.L.C. (by Neil H. Goodman) Birmingham, MI, for the defendant.

MICHAEL F. CAVANAGH, J.

The Tax Tribunal Act, MCL 205.701 et seq., defines the exclusive and original jurisdiction of the Michigan Tax Tribunal as review of a final decision "of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization under property tax laws." MCL 205.731(a). Plaintiff's complaint contained a count alleging that defendant breached a promise to construct a sewer line through plaintiff's property. The...

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