BACKGROUND Ashley owns undeveloped property north of Michigan Avenue in Pittsfield Township.

We vacate the circuit court s summary dismissal orders and remand for consideration of Ashley s substantive claims. Moreover, Ashley s timely filing of its MTT petition tolled the statute of limitations, rendering the circuit court s dismissal of Ashley s original complaint improper. The circuit court improperly dismissed Ashley s challenge as the corporation timely raised it before the MTT, which then transferred jurisdiction to the circuit court. We hold that the circuit court was the correct forum to hear Ashley s challenge as the special assessment arose under the drain code of 1956, MCL 280.1 et seq., and was therefore outside the MTT s exclusive and original jurisdiction. The issues before us concern the jurisdiction of the dispute and the timeliness of the claims. After transfer of the MTT petition to the circuit court, the court summarily dismissed both claims. Ashley brought actions seeking to invalidate the special assessment in both the circuit court and the Michigan Tax Tribunal (MTT). Ashley challenged the special assessment, contending that the drain updates prevented flooding on properties outside the special assessment district and did not benefit the properties subject to the tax. Pittsfield Charter Township levied a special assessment against Ashley Ann Arbor, LLC, to recover the cost of updating a drainage system that serviced Ashley s property.

Before: GLEICHER, P.J., and SAAD and BECKERING, JJ.

10-001345-CZ 11-000574-CZ PITTSFIELD CHARTER TOWNSHIP, Defendant-Appellee. STATE OF MICHIGAN COURT OF APPEALS ASHLEY ANN ARBOR, LLC, FOR PUBLICATION Decem9:05 a.m.

Nustep llc pittsfield charter township