Richland Township v. State Tax Commission

Holbrook, Jr., P.J.

Defendant State Tax Commission appeals as of right from the Ingham Circuit Court order that granted plaintiff Richland Township’s motion for summary disposition pursuant to MCR 2.116(0(10). We affirm.

i

In early 1991, the Richland Township assessor established the 1991 assessments for all forty-nine commercial parcels in the township by applying an across-the-board increase of 17.6 percent, based in large part on a county equalization study that purported to demonstrate that the 1990 assessment levels of the parcels no longer reflected true cash value. Owners of thirty-one of…