Kok v. Cascade Charter Township

This matter is before this Court a second time, following an opinion that remanded it to the Michigan Tax Tribunal. Kok v Cascade Charter Twp, 255 Mich App 535; 660 NW2d 389 (2003). The case involves the construction of a residence that spanned two tax years. Ereviously, this Court concluded that the tribunal had improperly valued the “new construction” in the second tax year by reappraising the property and subtracting the value it had as partially completed in the first tax year from the value it had as fully completed. Id. at 543. This Court remanded the case to the tribunal for a proper…