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STATE TREASURER v. EATON

Docket No. 78-1687.

92 Mich. App. 327 (1979)

284 N.W.2d 801

STATE TREASURER v. EATON

Michigan Court of Appeals.

Decided September 6, 1979.

Attorney(s) appearing for the Case

Doyle A. Rowland, Prosecuting Attorney, and Patricia A. O'Gorman, Assistant Prosecuting Attorney, for plaintiff.

Before: CYNAR, P.J., and J.H. GILLIS and N.A. BAGULEY, JJ.

N.A. BAGULEY, J.

The issue on appeal is whether a circuit court in an action to foreclose a tax lien, see generally MCL 211.60-211.69; MSA 7.104-7.114, has jurisdiction to review the validity of the tax upon the taxpayer's objection, or whether the tax tribunal formed pursuant to the Tax Tribunal Act, MCL 205.701 et seq.; MSA 7.650(1) et seq., is the appropriate forum. By its action in this case, the circuit...

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