Sebastian J Mancuso Family Trust v. City of Charlevoix

Fetitioner appeals as of right an order of the Tax Tribunal denying petitioner’s motion for summary disposition and granting summary disposition pursuant to MCR 2.116(I)(2) in favor of respondent, the city of Charlevoix. The tribunal determined that petitioner’s acquisition of real property was a transfer of *3ownership that uncapped the taxable value of the property under the General Property Tax Act (GPTA), MCL 211.1 et seq. We affirm.

I. FACTS and procedural history

Petitioner is the Sebastian J. Mancuso Family Trust. Edwin W Mancuso and Sebastian D. Mancuso are the successor trustees of the…