Michigan Court of Appeals Affirms Dismissal of SAD Challenge for Lack of Jurisdiction

The Michigan Court of Appeals affirmed the circuit court’s dismissal of a case challenging a special assessment district (SAD) for lack of subject-matter jurisdiction. The dispute arose when the taxpayer, a resident of the Detroit Golf Club Subdivision, filed a complaint seeking declaratory and injunctive relief against the City of Detroit’s renewal of an SAD encompassing both public and private streets. The court ruled that the Michigan Tax Tribunal has exclusive jurisdiction over challenges to the validity of SADs, as the case met all four elements required under MCL 205.731(a) for Tax Tribunal jurisdiction. The court rejected the taxpayer’s argument ...