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HARDENBERGH v. DEPT. OF TREASURY

No. 337039.

917 N.W.2d 765 (2018)

323 Mich. App. 515

Lewis R. HARDENBERGH, John T. Hardenbergh, Thomas R. Hardenbergh, and Dorothy R. Williamson, Petitioners-Appellants, v. DEPARTMENT OF TREASURY, Respondent-Appellee.

Court of Appeals of Michigan.

Decided March 27, 2018, 9:10 a.m.

Attorney(s) appearing for the Case

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Laura Moody , Chief Legal Counsel, and Matthew B. Hodges , Assistant Attorney General, for respondent.

Mika Meyers PLC (by James F. Scales ) for petitioners.

Before: Sawyer, P.J., and Borrello and Servitto, JJ.

Petitioners appeal as of right the final judgment of the Michigan Tax Tribunal (the Tribunal) upholding the Department of Treasury's denial of petitioners' request for a waiver of interest under MCL 211.7cc(8). We affirm.

The principal facts are not in dispute. Since at least 2005, Lewis R. Hardenbergh has resided on land he owns in...

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