Superior Hotels, LLC v. MacKinaw Township

Fer CURIAM.

Respondent appeals by right the Michigan Tax Tribunal’s ruling that the State Tax Commission (STC) lacked jurisdiction under MCL 211.154 to correct the taxable value of petitioner’s commercial real estate for the tax years 2001 through 2003. The error arose over a two-year period when petitioner was building a motel on the subject property. During that time respondent’s former assessor continued to calculate the property’s taxable value on the basis of the taxable value of the motel established when it was only half completed, which was adjusted annually for inflation as permitted…