Autodie LLC v. City of Grand Rapids

Petitioner, Autodie LLC, appeals as of right the Tax Tribunal’s order granting summary disposition in favor of respondent, the city of Grand Rapids, under MCR 2.116(I)(1), and dismissing respondents Department of Treasury (the Department) and State Tax Commission (the Commission) from the case. We affirm.

I. FACTS

A. BACKGROUND FACTS

The parties do not dispute the facts of this case. Automobile manufacturers may use Form 4798, which *425the Department issues, to report their personal property. Form 4798 uses lower valuation multipliers than assessors use for other types of personal property, and its…