Midland Cogeneration Venture Ltd Partnership v. Robert Naftaly

In these consolidated cases, we must determine whether circuit courts have subject matter jurisdiction over appeals from the State Tax Commission (STC) regarding property classifications. We conclude that they do.

We hold that, because they constitute final decisions that are quasi-judicial and affect private rights, STC property-classification decisions fall within the ambit of article 6, § 28 of the Michigan Constitution, which guarantees judicial review. The Legislature lacks the authority to abolish the right to judicial review by enacting a statute. As a consequence, we declare the final…