Storm v. City of Wyoming

In these consolidated cases, respondent, City of Wyoming, appeals as of right the November 2, 1992, opinion and judgment of the Tax Tribunal that incorporated by reference the proposed judgment of the hearing officer of the Tax Tribunal modifying the special assessments imposed by respondent on parcels of land owned by petitioners. We reverse.

Respondent contends that the Tax Tribunal erred as a matter of law when it made a determination de novo of the existence and extent of special benefits following petitioners’ presentation of an unpersuasive appraisal. We agree.

Municipal decisions…