Legal Opinion
Klooster v. City of Charlevoix
Michigan Court of Appeals
Decided December 15, 2009No. Docket 286013PublishedCited by 1 opinion
1Opinion of the Court
FER CURIAM.
In this tax dispute, we must decide, under the circumstances of this case, whether the death of a joint tenant constitutes a transfer of ownership within the meaning of § 27a, MCL 211.27a, of the General Froperty Tax Act (GFTA), MCL 211.1 et seq. We hold it does not. Accordingly, the Michigan Tax Tribunal erred when it found that a transfer of ownership occurred that allowed the taxable value of the real property to be reassessed at a higher value. We reverse.
I. BASIC FACTS
In 1959, James and Dona Klooster, petitioner’s parents, acquired title by warranty deed to certain real…
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3Cited by1 opinion
- Klooster v. City of CharlevoixMichigan Supreme Court · 2011