Michigan Supreme Court, 2014

Sal-Mar Royal Village LLC v. MacOmb County Treasurer

Sal-Mar Royal Village LLC v. MacOmb County Treasurer
Michigan Supreme Court · Decided April 23, 2014

Sal-Mar Royal Village LLC v. MacOmb County Treasurer

Opinion

Order Michigan Supreme Court Lansing, Michigan April 23, 2014 Robert P. Young, Jr., Chief Justice 147384 & (55) Michael F. Cavanagh Stephen J. Markman Mary Beth Kelly Brian K. Zahra Bridget M. McCormack SAL-MAR ROYAL VILLAGE, L.L.C., David F. Viviano, Plaintiff-Appellee, Justices v SC: 147384 COA: 308659 Macomb CC: 2011-004061-AW MACOMB COUNTY TREASURER, Defendant-Appellant.

_________________________________________/ By order of November 20, 2013, while retaining jurisdiction, this Court remanded this case to the Court of Appeals for further proceedings. On order of the Court, the Court of Appeals having issued its opinion on remand, the application for leave to appeal is again considered, and it is GRANTED. The parties shall include among the issues to be briefed: (1) whether interest and administrative fees for delinquent taxes assessed pursuant to MCL 211.78a(3) can be waived in a Michigan Tax Tribunal proceeding in which the Macomb County Treasurer was not a party; (2) whether the Macomb County Treasurer was in privity with Macomb Township for purposes of waiving interest and fees under § 78a(3); and (3) whether the plaintiff’s complaint for relief falls under the exclusive jurisdiction of the Tax Tribunal pursuant to MCL 205.731.

VIVIANO, J., did not participate because he presided over this case in the circuit court.

I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

April 23, 2014 t0416 Clerk

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