CVS Caremark v. State Tax Commission

We granted the delayed application for leave to appeal by respondent State Tax Commission (STC) regarding a circuit court order reversing a decision of the STC that denied petitioner’s request to reclassify its real and personal property from commercial to industrial for the 2011 tax year. We reverse.

The STC challenges the standard of review the circuit court employed. The STC maintains that because this appeal did not arise from a contested case, *60judicial review was limited to ascertaining whether the law authorized the STC’s decision. According to the STC, the circuit court erred to the…