Narrative Opinion Summary
The Michigan Supreme Court granted applications for leave to appeal regarding the December 23, 2008 judgment of the Court of Appeals in the case of Briggs Tax Service, L.L.C. v. Detroit Public Schools, Detroit Board of Education, and related entities. The appeals are limited to the issue of whether the dispute over property tax collections for the years 2002, 2003, and 2004 involved a mutual mistake of fact between the assessing officer and the taxpayer, thereby invoking the three-year limitation period under MCL 211.53a for the petitioner’s claims. The Court also allows interested parties to seek permission to file amicus curiae briefs on the matter. The order is certified by Clerk Corbin R. Davis as a true and complete copy.
Legal Issues Addressed
Amicus Curiae Participationsubscribe to see similar legal issues
Application: The Michigan Supreme Court permits interested parties to seek permission to file amicus curiae briefs, allowing additional perspectives to be considered in the legal proceedings.
Reasoning: The Court also allows interested parties to seek permission to file amicus curiae briefs on the matter.
Mutual Mistake of Fact in Tax Disputessubscribe to see similar legal issues
Application: The case examines whether a mutual mistake of fact existed between the assessing officer and the taxpayer regarding property tax collections, which would activate the three-year limitation period under the Michigan Compiled Laws, MCL 211.53a.
Reasoning: The appeals are limited to the issue of whether the dispute over property tax collections for the years 2002, 2003, and 2004 involved a mutual mistake of fact between the assessing officer and the taxpayer, thereby invoking the three-year limitation period under MCL 211.53a for the petitioner’s claims.