City of Saginaw v. Garvey Elevators, Inc.

OPINION

MASSEY, Chief Justice.

The question is whether the City of Saginaw assessed and demanded the proper amount of 1966 taxes from Garvey Elevators, a corporation.

Being dissatisfied with the assessment of ad valorem taxes upon its grain elevators, Garvey filed suit to have enjoined any attempted collection of ad valorem taxes in excess of $10,898.08, which sum Garvey paid into the registry of the court on filing suit (as its tender in equity). The amount of taxes assessed for 1966 on the subject property was $20,009.75. By order of the trial court, upon agreement of the parties, the…