Detroit Board of Street Railway Commissioners v. County of Wayne

The plaintiff Department of Street Railways (DSR) has, over the years, paid both local taxes on its property situated outside Detroit’s city limits and county taxes in accordance with the 1909 Amendment to the home rule act, which authorized a home rule city to purchase a transportation utility,1 and which provided:

“When a transportation utility is so acquired, state and county taxes shall be paid thereon as if privately owned, also local taxes on any portion of such property lying outside of the city limits.” CL 1948, § 117.4f (Stat Ann 1949 Rev § 5.2079).

The State of Michigan has not levied…