TOOL-DEX INC V DEPT OF TREASURY
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STATE OF MICHIGAN
COURT OF APPEALS
TOOL-DEX INC.,
UNPUBLISHED
November 2, 2001
Petitioner-Appellant,
V
No. 224893
Tax Tribunal
LC No. 00-264654
DEPARTMENT OF TREASURY,
Respondent-Appellee.
Before: Doctoroff, P.J., and Wilder and Chad C. Schmucker*, JJ.
MEMORANDUM.
Petitioner appeals as of right from the Tax Tribunal’s order sua sponte dismissing its
appeal. The Tax Tribunal found petitioner’s appeal untimely and dismissed it for lack of
jurisdiction. We affirm. This appeal is being decided without oral argument pursuant to MCR
7.214(E).
The petition was filed over thirty-five days after respondent issued the final notice of
assessment. When the thirty-five-day-period provided by MCL 205.22(1) expired, the
assessments became final and the Tax Tribunal was divested of any further jurisdiction over the
matter. MCL 205.22(4); Curis Big Boy v Dep’t of Treasury, 206 Mich App 139, 142-143; 520
NW2d 369 (1994). Since the tribunal lacked jurisdiction over the petition it had no choice but to
dismiss it. Our resolution of this issue renders petitioner’s remaining argument moot. People v
Greenberg, 176 Mich App 296, 302; 439 NW2d 336(1989), lv den 433 Mich 900 (1989).
Affirmed.
/s/ Martin M. Doctoroff
/s/ Kurtis T. Wilder
/s/ Chad C. Schmucker
* Circuit judge, sitting on the Court of Appeals by assignment.
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