Leahy v. Orion Township

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a failure to comply with a prerequisite under MCL 205.735 deprived the Tax Tribunal of jurisdiction
• rejecting the contention that MCL 211.53a allowed the petitioner to circumvent the jurisdictional limitations provided under MCL 205.735 for disputes concerning assessments
• describing the doctrine, including that the matter which is sought to be precluded was actually litigated in a prior action
• “Collateral estoppel bars relitigation of an issue in a new action ... when the earlier proceeding resulted in a valid final judgment .... ”
• “a decision is final when all appeals have been exhausted or when the time available for an appeal has passed”
• “a decision is final when all appeals have been exhausted or when the time available for an appeal has passed”

Source: CourtListener parenthetical corpus (CC0).