Opinion
No. 124799.
April 9, 2004.
Summary Disposition.
No. 124799. In lieu of granting leave to appeal, the judgment of the Court of Appeals is reversed, and the case is remanded to the Michigan Tax Tribunal for further proceedings consistent with this order. MCR 7.302(G)(1). At the time this action arose, the one-year statute of limitations on refund requests applied only to community action agencies by the plain language of MCL 207.112(2). All other classes of refund claimants, including petitioner herein, were subject to the four-year limitation period contained within MCL 205.27a(2). Reported below: 258 Mich App 342.
CAVANAGH, J. I would deny leave to appeal.
KELLY, J. I would grant leave to appeal.