Legal Opinion
Heidelberg Building, LLC v. Department of Treasury
Michigan Court of Appeals
Decided May 11, 2006No. Docket 264038PublishedCited by 6 opinions
1Opinion of the Court
FER CURIAM.
Elaintiffs appeal as of right the Court of Claims order denying their motion for summary dispo sition and granting summary disposition to defendant in this class action alleging that MCL 211.905(1) violates equal protection. We affirm.
Plaintiffs challenge a provision of the State Education Tax Act (SETA), MCL 211.901 et seq., that specifies that state education taxes (SETs) collected with city taxes are subject to the same penalties for late payment as other late taxes collected simultaneously. 1 Thus, two taxpayers in two different municipalities who are equally late in paying the…
2Cases cited16 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Plyler v. DoeSupreme Court of the United States · 1982
- Avery v. Midland CountySupreme Court of the United States · 1968
- Miller v. JohnsonSupreme Court of the United States · 1995
- Shavers v. Attorney GeneralMichigan Supreme Court · 1978
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3Cited by6 opinions
- Barrow v. City of Detroit Election CommissionMichigan Court of Appeals · 2013
- National Pride at Work, Inc v. GovernorMichigan Court of Appeals · 2007
- USA Cash 1, Inc. v. City of SaginawMichigan Court of Appeals · 2009
- Andrew P Campbell v. Department of TreasuryMichigan Court of Appeals · 2020
- Anita L Sheardown v. Janine GuastellaMichigan Court of Appeals · 2018
1 more not listed; retrieve them via the Exa API.