Michigan Taxpayers United, Inc v. Governor

Plaintiffs filed suit to enjoin defendants from collecting the four cents a gallon gasoline tax increase imposed by 1997 PA 83. 1 The lower court denied plaintiffs’ request for an immediate injunction and dismissed that portion of plaintiffs’ suit claiming that the Legislature failed to properly give immediate effect to 1997 PA 83. The parties voluntarily dismissed the balance of plaintiffs’ claims, reserving plaintiffs’ right to appeal the lower court’s denial of injunctive relief. The sole issue on appeal is whether the lower court erred in concluding that the Legisla ture properly gave…