Acacia Park Cemetery Ass'n v. Southfield Township

Defendant Township of Southfield specially assessed plaintiff Acacia Park Cemetery Association for improvements to the Rummel Relief Drain. Plaintiff is a Michigan corporation organized as a rural cemetery association pursuant to MCL 456.101 et seq.; MSA 21.871 et seq. It was assessed a total of $144,981.81 plus interest, to be paid over a 29-year period.

Plaintiff filed a complaint in circuit court seeking to set aside the special assessment and to enjoin the defendant township from attempting to collect it on the grounds that Acacia Park was exempt from paying its share of the special…