Opinion ID: 845821
Heading Depth: 2
Heading Rank: 3

Heading: Woodhaven and Wayne County

Text: Similar to what transpired with its personal property statements noted above, Ford later learned that its statement to the city of Woodhaven was inaccurate. In this personal property statement, Ford discovered that certain assets that it listed were classified incorrectly, not taxable personal property, retired, or idle. After this discovery, Ford filed a refund petition with the MTT against Woodhaven and Wayne County under MCL 211.53a, alleging that a mutual mistake of fact occurred. Woodhaven and Wayne County then moved to dismiss the petition under MCR 2.116(C)(4), asserting that the MTT lacked subject-matter jurisdiction under MCL 211.53a. The MTT granted the motion to dismiss for the same reasons it dismissed Ford's other two petitions. In a split, unpublished opinion per curiam, the Court of Appeals affirmed. Ford Motor Co. v. Woodhaven, unpublished opinion per curiam of the Court of Appeals, issued October 5, 2004, 2004 WL 2238631 (Docket No. 246378). Likewise, the Court of Appeals decision was issued on the same day and by the same panel, resulted in the same split, and employed the same reasoning in the decisions in Bruce Twp., supra, and Sterling Hts., supra. Ford sought leave to appeal in all three cases, arguing that the MTT and the Court of Appeals erred in interpreting and applying MCL 211.53a, as well as in denying Ford's motion to amend its Bruce Township petition. This Court granted leave to consider the judgments of the Court of Appeals. 474 Mich. 886, 705 N.W.2d 28 (2005).