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BRIGGS TAX SERVICE, LLC v. DETROIT PUB. SCHOOLS

Docket No. 278865.

761 N.W.2d 816 (2008)

282 Mich. App. 29

BRIGGS TAX SERVICE, LLC v. DETROIT PUBLIC SCHOOLS.

Court of Appeals of Michigan.

Decided December 23, 2008, at 9:10 a.m.

Attorney(s) appearing for the Case

Giarmarco Mullins & Horton, PC (by Larry W. Bennett), Troy, and The Mazzara Law Firm, PLLC (by Jack J. Mazzara and Lanalee C. Farmer), Grosse Pointe Woods, for Briggs Tax Service, L.L.C.

Dickinson Wright, PLLC (by Robert F. Rhoades and Adam D. Grant), Detroit, Miller, Canfield, Paddock & Stone, PLC (by Jerome R. Watson and Larry J. Saylor), Detroit, and Thrun Law Firm, PC (by David Olmstead and Roy H. Henley), East Lansing, for the Detroit Public Schools and the Detroit Board of Education.

Joanne D. Stafford, Assistant Corporation Counsel, for the City of Detroit.

Edward M. Thomas, Corporation Counsel, and Richard G. Stanley, Assistant Corporation Counsel, for the Wayne County Treasurer.

Before: JANSEN, P.J., and O'CONNELL and OWENS, JJ.

O'CONNELL, J.

Petitioner Briggs Tax Service, L.L.C. (Briggs), appeals as of right the decision by the Michigan Tax Tribunal (Tribunal) granting respondents' motions for summary disposition under MCR 2.116(C)(4) and (7) and dismissing its petition for a refund of school-operating property taxes for the years 2002, 2003, and 2004 under MCR 2.116(C)(4).1 We reverse and remand.

The applicable provision of the Revised School Code, MCL...

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