Carpenter v. City of Ann Arbor

The plaintiff brought this action seeking to recover taxes paid to the City of Ann Arbor. Prior to 1965 the city leveled a special purpose tax pursuant to the authority given by MCLA § 242.3 (Stat Ann 1958 Rev § 9.593). The statute was repealed effective July 1, 1965. However, in the years 1966, 1967, and 1968 the city continued to levy the tax. In October of 1968 the plaintiff commenced this action. The trial court held that the tax was invalid because without the statutory authorization the tax exceeded the 7.5 mill limitation contained in the city charter. However, the trial court refused…