tribunal committed error in Michigan

59 Michigan opinions name it 1 courts 1980–2024 10 in the last five years

The cases below were cited by Michigan courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (4)

Case	Followed	Cited
Jones & Laughlin Steel Corp. v. City of Warrengreen michctapp · 1992 · cited in 4 Michigan opinions naming this issue, 1994–2019 2 sentences 2019“Substantial evidence must be more than a scintilla of evidence, although it may be substantially less than a preponderance of the evidence.” Jones & Laughlin Steel Corp v Warren, 193 Mich App 348, 352-353 ; 483 NW2d 416 (1992). 2019“Substantial evidence must be more than a scintilla of evidence, although it may be substantially less than a preponderance of the evidence.” Jones & Laughlin Steel Corp v Warren, 193 Mich App 348, 352-353 ; 483 NW2d 416 (1992).	2	4
Michigan Milk Producers Ass'n v. Department of Treasurygreen michctapp · 2000 · cited in 14 Michigan opinions naming this issue, 2002–2024 2 sentences 2024Further, when addressing claims of legal error, “[i]n the absence of an allegation of fraud, this Court’s review of a Tax Tribunal decision is limited to determining whether the tribunal committed an error of law or adopted a wrong legal principle.” Mich Milk Producers Ass’n v Dep’t of Treasury, 242 Mich App 486, 490 ; 618 NW2d 917 (2000). 2024Further, when addressing claims of legal error, “[i]n the absence of an allegation of fraud, this Court’s review of a Tax Tribunal decision is limited to determining whether the tribunal committed an error of law or adopted a wrong legal principle.” Mich Milk Producers Ass’n v Dep’t of Treasury, 242 Mich App 486, 490 ; 618 NW2d 917 (2000).	1	14
President Inn Properties, LLC v. City of Grand Rapidsgreen michctapp · 2011 · cited in 1 Michigan opinions naming this issue, 2024–2024 1 sentence 2024See President Inn Props, 291 Mich App at 643 (stating that even if an error occurs, reversal is not warranted unless there is prejudice); Mich Milk Producers, 242 Mich App at 490 (stating that this Court’s review is limited to whether the tribunal committed an error of law or adopted the wrong legal principle).	1	1
Payne v. Muskegongreen mich · 1994 · cited in 1 Michigan opinions naming this issue, 2003–2003	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in Michigan. Read the followed side critically anyway.

Also cited on this issue (37)

Case	Cited	Years
Consolidated Aluminum Corp. v. Richmond Township green michctapp · 1979 2 sentences 1983Northwood Apartments v Royal Oak, 98 Mich App 721, 724 ; 296 NW2d 639 (1980); Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979). 1983Northwood Apartments v Royal Oak, 98 Mich App 721, 724 ; 296 NW2d 639 (1980); Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979).	8	1980–1983
Northwood Apartments v. City of Royal Oak green michctapp · 1980 2 sentences 1985Northwood Apartments, supra, p 724 . 1983Northwood Apartments v Royal Oak, 98 Mich App 721, 724 ; 296 NW2d 639 (1980); Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979).	5	1980–1985
Schultz v. Denton Township green michctapp · 2002 2 sentences 2006While statutory interpretation is a question of law that is reviewed de novo, we generally defer to the Tax Tribunal’s interpretations of the statutes it administers and enforces.” Schultz v Denton Twp, 252 Mich App 528, 529 ; 652 NW2d 692 (2002) (citation omitted). 2006While statutory interpretation is a question of law that is reviewed de novo, we generally defer to the Tax Tribunal’s interpretations of the statutes it administers and enforces.” Schultz v Denton Twp, 252 Mich App 528, 529 ; 652 NW2d 692 (2002) (citation omitted).	4	2005–2006
W A Foote Memorial Hospital v. City of Jackson green michctapp · 2004 2 sentences 2023STANDARD OF REVIEW “In the absence of fraud, this Court reviews a decision of the [MTT] to determine whether the tribunal committed an error of law or adopted a wrong legal principle.” WA Foote Mem Hosp v City of Jackson, 262 Mich App 333, 336 ; 686 NW2d 9 (2004). 2015“In the absence of fraud, this Court reviews a decision of the Tax Tribunal to determine whether the tribunal committed an error of law or adopted a wrong legal principle.” WA Foote Mem Hosp v City of Jackson, 262 Mich App 333, 336 ; 686 NW2d 9 (2004).	3	2015–2023
WA FOOTE MEMORIAL HOSP. v. City of Jackson green michctapp · 2004 2 sentences 2023STANDARD OF REVIEW “In the absence of fraud, this Court reviews a decision of the [MTT] to determine whether the tribunal committed an error of law or adopted a wrong legal principle.” WA Foote Mem Hosp v City of Jackson, 262 Mich App 333, 336 ; 686 NW2d 9 (2004). 2015“In the absence of fraud, this Court reviews a decision of the Tax Tribunal to determine whether the tribunal committed an error of law or adopted a wrong legal principle.” WA Foote Mem Hosp v City of Jackson, 262 Mich App 333, 336 ; 686 NW2d 9 (2004).	3	2015–2023
Michigan Bell Telephone Co. v. Department of Treasury green michctapp · 1998 2 sentences 2004Id.; Michigan Bell Telephone Co v Dep’t of Treasury, 229 Mich App 200, 206 ; 581 NW2d 770 (1998). 2004Id.; Michigan Bell Telephone Co v Dep’t of Treasury, 229 Mich App 200, 206 ; 581 NW2d 770 (1998).	3	2000–2004
Consumers Power Co. v. Port Sheldon Township green michctapp · 1979 2 sentences 1981Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979), Consumers Power Co v Port Sheldon Twp, 91 Mich App 180, 184 ; 283 NW2d 680 (1979), Const 1963, art 6, § 28.” Thus, this Court is bound by the factual determinations of the Tax Tribunal, and the issue before us is whether the tribunal committed any errors of law. 1981Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979), Consumers Power Co v Port Sheldon Twp, 91 Mich App 180, 184 ; 283 NW2d 680 (1979), Const 1963, art 6, § 28.” Thus, this Court is bound by the factual determinations of the Tax Tribunal, and the issue before us is whether the tribunal committed any errors of law.	3	1980–1981
Stege v. Department of Treasury green michctapp · 2002 2 sentences 2018"In the absence of an allegation of fraud," review is restricted "to determining whether the tribunal committed an error of law or adopted a wrong legal principle." Stege v. Dep't of Treasury , 252 Mich. App. 183 , 187-188, 651 N.W.2d 164 (2002) (quotation marks and citation omitted). 2018"In the absence of an allegation of fraud," review is restricted "to determining whether the tribunal committed an error of law or adopted a wrong legal principle." Stege v. Dep't of Treasury , 252 Mich. App. 183 , 187-188, 651 N.W.2d 164 (2002) (quotation marks and citation omitted).	2	2018–2018
AERC OF MICHIGAN, LLC v. City of Grand Rapids green michctapp · 2005 2 sentences 2012Treasury appeals by right. ii. standard of review “Absent an allegation of fraud, this Court’s review of a tax tribunal decision is limited to determining whether the tribunal committed an error of law or applied the wrong legal principles.” AERC of Mich, LLC v Grand Rapids, 266 Mich App 717, 722 ; 702 NW2d 692 (2005); Const 1963, art 6, §28. 2012Treasury appeals by right. ii. standard of review “Absent an allegation of fraud, this Court’s review of a tax tribunal decision is limited to determining whether the tribunal committed an error of law or applied the wrong legal principles.” AERC of Mich, LLC v Grand Rapids, 266 Mich App 717, 722 ; 702 NW2d 692 (2005); Const 1963, art 6, §28.	2	2006–2012
Danse Corp. v. City of Madison Heights green mich · 2002 2 sentences 2004Danse Corp v Madison Hts, 466 Mich 175, 178 ; 644 NW2d 721 (2002); Electronic Data Sys Corp v Flint Twp, 253 Mich App 538, 541 ; 656 NW2d 215 (2002) (EDS). 2004Danse Corp v Madison Hts, 466 Mich 175, 178 ; 644 NW2d 721 (2002); Electronic Data Sys Corp v Flint Twp, 253 Mich App 538, 541 ; 656 NW2d 215 (2002) (EDS).	2	2004–2004
Oldenburg v. Dryden Township green michctapp · 1993 2 sentences 1995Oldenburg v Dryden Twp, 198 Mich App 696, 698 ; 499 NW2d 416 (1993). 1995Oldenburg v Dryden Twp, 198 Mich App 696, 698 ; 499 NW2d 416 (1993).	2	1995–1995
First Federal Savings & Loan Ass'n v. City of Flint green michctapp · 1981 2 sentences 1983Having concluded that the tribunal, in fact, did find that the store was a special-type business which, consistent with this Court’s opinion in First Federal Savings & Loan, 104 Mich App 609 ; 305 NW2d 553 (1981), was best valued by the cost approach, I turn to the question of whether the tribunal committed an error of law or adopted a wrong principle. 1983Having concluded that the tribunal, in fact, did find that the store was a special-type business which, consistent with this Court’s opinion in First Federal Savings & Loan, 104 Mich App 609 ; 305 NW2d 553 (1981), was best valued by the cost approach, I turn to the question of whether the tribunal committed an error of law or adopted a wrong principle.	2	1983–1985
Michigan National Bank v. City of Lansing green michctapp · 1980 2 sentences 1981Id. 1981Consolidated Aluminum Corp, Inc v Richmond Twp, 88 Mich App 229, 231 ; 276 NW2d 566 (1979), Const 1963, art 6, § 28”. 2 Michigan National Bank, Lansing v City of Lansing, 96 Mich App 551, 553 ; 293 NW2d 626 (1980).	2	1981–1981
Briggs Tax Service, LLC v. Detroit Public Schools green mich · 2010 2 sentences 2023The MTT’s factual findings are conclusive if supported by “competent, material, and substantial evidence on the whole record.” Briggs Tax Serv, LLC v Detroit Pub Sch, 485 Mich 69, 75 ; 780 NW2d 753 (2010) (quotation marks and citations omitted); see also Const 1963, art 6, § 28. “ ‘Substantial evidence’ has a classic definition: the amount of evidence that a reasonable mind would accept as sufficient to support a conclusion. 2023The MTT’s factual findings are conclusive if supported by “competent, material, and substantial evidence on the whole record.” Briggs Tax Serv, LLC v Detroit Pub Sch, 485 Mich 69, 75 ; 780 NW2d 753 (2010) (quotation marks and citations omitted); see also Const 1963, art 6, § 28. “ ‘Substantial evidence’ has a classic definition: the amount of evidence that a reasonable mind would accept as sufficient to support a conclusion.	1	2023–2023
Menard, Inc v. City of Escanaba green michctapp · 2016 2 sentences 2022This Court ruled that “the tribunal committed error by refusing to consider Escanaba’s evidence under the cost-less-depreciation approach.” Id. at 529 . 2022This Court stated that petitioner’s property was “capable of fully functioning as a freestanding retail center just as the industrial center in Clark was modern enough for continued use of the industrial purpose for which it was designed.” Id.	1	2022–2022
Ann Breakey v. Department of Treasury neutral michctapp · 2018 2 sentences 2021“In the absence of an allegation of fraud, review is restricted to determining whether the tribunal committed an error of law or adopted a wrong legal principle.” Breakey v Dep’t of Treasury, 324 Mich App 515, 520 ; 922 NW2d 397 (2018) (quotation marks and citation omitted). 2021“In the absence of an allegation of fraud, review is restricted to determining whether the tribunal committed an error of law or adopted a wrong legal principle.” Breakey v Dep’t of Treasury, 324 Mich App 515, 520 ; 922 NW2d 397 (2018) (quotation marks and citation omitted).	1	2021–2021
Detroit Lions, Inc. v. City of Dearborn green michctapp · 2013 1 sentence 2019In Detroit Lions, 302 Mich App at 703-705 , this Court concluded that the tribunal committed an error of law with regard to the valuation of personal property because it relied exclusively on the respondents’ proposed values and did not conduct an independent evaluation of its own: [W]e are compelled to reverse in this case because the [tribunal] committed an error of law by failing to undertake an independent determination of true cash value.	1	2019–2019
Eastbrook Homes, Inc. v. Department of Treasury green michctapp · 2012 2 sentences 2019STANDARD OF REVIEW “Absent an allegation of fraud, this Court’s review of a tax tribunal decision is limited to determining whether the tribunal committed an error of law or applied the wrong legal principles.” Eastbrook Homes, Inc v Dep’t of Treasury, 296 Mich App 336, 343 ; 820 NW2d 242 (2012) (quotation marks omitted). “[W]e must affirm the [MTT]’s findings of fact if competent, material, and substantial evidence on the record supports them.” Pontiac Country Club v Waterford Twp, 299 Mich App 427, 439 ; 830 NW2d 785 (2013). 2019STANDARD OF REVIEW “Absent an allegation of fraud, this Court’s review of a tax tribunal decision is limited to determining whether the tribunal committed an error of law or applied the wrong legal principles.” Eastbrook Homes, Inc v Dep’t of Treasury, 296 Mich App 336, 343 ; 820 NW2d 242 (2012) (quotation marks omitted). “[W]e must affirm the [MTT]’s findings of fact if competent, material, and substantial evidence on the record supports them.” Pontiac Country Club v Waterford Twp, 299 Mich App 427, 439 ; 830 NW2d 785 (2013).	1	2019–2019
Pontiac Country Club v. Waterford Township neutral michctapp · 2013 1 sentence 2019STANDARD OF REVIEW “Absent an allegation of fraud, this Court’s review of a tax tribunal decision is limited to determining whether the tribunal committed an error of law or applied the wrong legal principles.” Eastbrook Homes, Inc v Dep’t of Treasury, 296 Mich App 336, 343 ; 820 NW2d 242 (2012) (quotation marks omitted). “[W]e must affirm the [MTT]’s findings of fact if competent, material, and substantial evidence on the record supports them.” Pontiac Country Club v Waterford Twp, 299 Mich App 427, 439 ; 830 NW2d 785 (2013).	1	2019–2019
Inter Cooperative Council v. Department of Treasury green michctapp · 2003 1 sentence 2018“Statutory interpretation is a question of law that is reviewed de novo.” Inter Coop Council, 257 Mich App at 222 .	1	2018–2018
Wexford Medical Group v. City of Cadillac green mich · 2006 2 sentences 2017We review de novo questions of statutory interpretation, Wexford Med Group v City of Cadillac, 474 Mich 192, 202 ; 713 NW2d 734 (2006), and for an abuse of discretion the MTT’s dismissal of “a petition for failure to comply with its rules or orders.” Professional Plaza, LLC v Detroit, 250 Mich App 473, 475 ; 647 NW2d 529 (2002). 2017We review de novo questions of statutory interpretation, Wexford Med Group v City of Cadillac, 474 Mich 192, 202 ; 713 NW2d 734 (2006), and for an abuse of discretion the MTT’s dismissal of “a petition for failure to comply with its rules or orders.” Professional Plaza, LLC v Detroit, 250 Mich App 473, 475 ; 647 NW2d 529 (2002).	1	2017–2017
Professional Plaza, LLC v City of Detroit green michctapp · 2002 2 sentences 2017We review de novo questions of statutory interpretation, Wexford Med Group v City of Cadillac, 474 Mich 192, 202 ; 713 NW2d 734 (2006), and for an abuse of discretion the MTT’s dismissal of “a petition for failure to comply with its rules or orders.” Professional Plaza, LLC v Detroit, 250 Mich App 473, 475 ; 647 NW2d 529 (2002). 2017We review de novo questions of statutory interpretation, Wexford Med Group v City of Cadillac, 474 Mich 192, 202 ; 713 NW2d 734 (2006), and for an abuse of discretion the MTT’s dismissal of “a petition for failure to comply with its rules or orders.” Professional Plaza, LLC v Detroit, 250 Mich App 473, 475 ; 647 NW2d 529 (2002).	1	2017–2017
Drew v. Cass County green michctapp · 2013 2 sentences 2016Drew v Cass Co, 299 Mich App 495, 498 ; 830 NW2d 832 (2013); see also Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 352 ; 483 NW2d 416 (1992), citing Const 1963, art 6, § 28. 2016Drew v Cass Co, 299 Mich App 495, 498 ; 830 NW2d 832 (2013); see also Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 352 ; 483 NW2d 416 (1992), citing Const 1963, art 6, § 28.	1	2016–2016
Meadowlanes Ltd. Dividend Housing Ass'n v. City of Holland green mich · 1991 1 sentence 2016In the present case, given that multiple valuation methods should be used when possible, Meadowlanes, 437 Mich at 485 , and that the analysis in the first issue shows that the comparables that the tribunal used in this case were not appropriate, the tribunal committed error by refusing to consider Escanaba’s evidence under the cost-less-depreciation approach.	1	2016–2016
Kasberg v. Ypsilanti Township green michctapp · 2010 2 sentences 2015“Whether the [Tax Tribunal] has jurisdiction is a question of law that we review de novo.” Kasberg v Ypsilanti Twp, 287 Mich App 563, 566 ; 792 NW2d 1 (2010) (footnote omitted). 2015“Whether the [Tax Tribunal] has jurisdiction is a question of law that we review de novo.” Kasberg v Ypsilanti Twp, 287 Mich App 563, 566 ; 792 NW2d 1 (2010) (footnote omitted).	1	2015–2015
Klooster v. City of Charlevoix green mich · 2011 2 sentences 2014The Tribunal committed an error of law, Klooster v Charlevoix, 488 Mich 289, 295 ; 795 NW2d 578 (2011), and reversal is warranted. 2014The Tribunal committed an error of law, Klooster v Charlevoix, 488 Mich 289, 295 ; 795 NW2d 578 (2011), and reversal is warranted.	1	2014–2014
People v. Ross green mich · 2008 2 sentences 2008Liberty Hill Housing Corp. v. Livonia, 480 Mich. 44, 49 , 746 N.W.2d 282 (2008). 2008Liberty Hill Housing Corp v Livonia, 480 Mich 44, 49 ; 746 NW2d 282 (2008).	1	2008–2008
Liberty Hill Housing Corp. v. City of Livonia green mich · 2008	1	2008–2008
Twentieth Century Fox Home Entertainment, Inc v. Department of Treasury green michctapp · 2006	1	2007–2007
Leahy v. Orion Township green michctapp · 2006	1	2007–2007
Electronic Data Systems Corp. v. Flint Township green michctapp · 2003	1	2004–2004
Compupharm-LTC v. Department of Treasury green michctapp · 1997	1	2003–2003
Miedema Metal Building Systems, Inc v. Department of Treasury green michctapp · 1983	1	1991–1991
Teledyne Continental Motors v. Muskegon Township green michctapp · 1985	1	1987–1987
Tatham v. City of Birmingham green michctapp · 1982	1	1985–1985
First Federal Savings & Loan Ass'n v. City of Flint green mich · 1982	1	1985–1985
Rogoski v. City of Muskegon green michctapp · 1980	1	1982–1982

Statutes the citing opinions construe

MI § Mich. Comp. Laws § 211.27 (15) MI § Mich. Comp. Laws § 211.1 (13) MI § Mich. Comp. Laws § 205.735 (8) MI § Mich. Comp. Laws § 205.737 (8) MI § Mich. Comp. Laws § 211.7cc (8) MI § Mich. Comp. Laws § 211.27a (7) MI § Mich. Comp. Laws § 211.7dd (7) MI § Mich. Comp. Laws § 205.735a (6) MI § Mich. Comp. Laws § 211.2 (6) MI § Mich. Comp. Laws § 211.30 (5) MI § Mich. Comp. Laws § 205.731 (4) MI § Mich. Comp. Laws § 211.7u (4)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

MI 59 (1980–2024) FL 10 (1982–2017) DE 2 (2015–2017)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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