Hillsdale County Senior Services, Inc v. Hillsdale County
494 Mich. 46
| Mich. | 2013Background
- In 2008 Hillsdale County voters approved a 0.5 mill property tax increase to fund Hillsdale County Senior Services Center (HCSS).
- HCSS entered a contract with the County for 2009–2010; the County did not levy or spend the full 0.5 mill in 2009–2011 for budgetary reasons.
- HCSS and others filed a mandamus action in the Hillsdale Circuit Court to force levy and application of the full 0.5 mill to HCSS.
- The circuit court granted mandamus directing the County to levy the full 0.5 mill in 2010 and beyond; the Court of Appeals reversed for lack of subject-matter jurisdiction.
- The Supreme Court held that the Michigan Tax Tribunal has exclusive and original jurisdiction over the mandamus claim because it involves direct review of a final agency decision relating to rates under property tax laws.
- The decision clarifies that jurisdiction is determined by the subject matter (direct review of a final agency decision on rates) rather than by the form of relief sought, and that mandamus does not defeat tribunal jurisdiction.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does the Tax Tribunal have exclusive original jurisdiction over the mandamus claim? | Circuit court should hear the case. | Tax Tribunal has exclusive jurisdiction under MCL 205.731(a). | Tax Tribunal has exclusive original jurisdiction. |
| Does the proceeding involve rates under the property tax laws so that jurisdiction attaches to the Tax Tribunal? | Dispute is not a rate dispute; could be equitable mandamus. | Dispute concerns the amount of the charge (rates) under property tax laws. | Proceeding involves rates; tribunal jurisdiction applies. |
Key Cases Cited
- Wikman v. Novi, 413 Mich. 617 (1982) (limits on tribunal's equitable powers; jurisdiction determined by subject matter, not relief sought)
- Romulus City Treasurer v. Wayne Co. Drain Comm'r, 413 Mich. 728 (1982) (extraordinary circumstances exceptions; tribunal not necessarily exclusive in all equity contexts)
- Jackson Dist Library v. Jackson Co No. 2, 146 Mich App 412 (1985) (jurisdictional treatment of rate-related determinations under property tax laws)
- Jackson Dist Library v. Jackson Co, 428 Mich. 371 (1987) (Jackson II; reaffirmed jurisdictional principles in broader context)
- Colonial Village Townhouse Cooperative v. Riverview, 142 Mich. App. 474 (1985) (jurisdictional alignment with tax tribunal for rate/assessment disputes)