Taxpayers United for the Michigan Constitution, Inc. v. City of Detroit

In these consolidated appeals, plaintiffs contest the retroactive application of the revived City Utility Users Tax Act, MCL 141.1151 et seq.; MSA 5.3188(251) et seq., as specifically outlined by the Legislature in 1990 PA 100, MCL 141.1158; MSA 5.3188(258). In particular, plaintiffs contend the retroactive revival of the tax violates the Due Process Clauses of the federal and state constitutions, the Separation of Powers Clause of the state constitution, and Const 1963, art 9, § 31, commonly known as the Headlee Amendment. We affirm.

This appeal can be traced to the case of Ace Tex Corp v…