Legal Opinion
Airlines Parking, Inc v. Wayne County
Michigan Supreme Court
Decided July 16, 1996No. 98890, Calendar No. 2PublishedCited by 23 opinions
1Opinion of the CourtBoyle, J.
We granted leave in this case to determine whether the Airport Parking Tax Act, 1987 PA 248, MCL 207.371 et seq.-, MSA 7.559(101) et seq., violates Const 1963, art 9, § 31.1
Specifically, we must determine whether the airport parking tax levied on Airlines Parking is a “local tax” and therefore subject to the section of the Headlee Amendment that prohibits a local tax increase or the imposition of a new local tax without a majority vote of the qualified electors of a local governing unit. We conclude that the airport parking tax is not a local tax and, therefore, does not violate Const 1963,…
2Cases cited17 opinions
- Youngblood v. SextonMichigan Supreme Court · 1875
- Durant v. State Board of EducationMichigan Supreme Court · 1986
- Advisory Opinion on Constitutionality of 1975 PA 227Michigan Supreme Court · 1976
- Advisory Opinion on Constitutionality of 1975 PA 227Michigan Supreme Court · 1976
- Taxpayers Allied for Constitutional Taxation v. Wayne CountyMichigan Supreme Court · 1995
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Wayne County v. HathcockMichigan Supreme Court · 2004
- Bolt v. City of LansingMichigan Supreme Court · 1998
- Associated Builders and Contractors v. City of LansingMichigan Supreme Court · 2016
- Mahaffey v. Attorney GeneralMichigan Court of Appeals · 1997
- Wayne County Board of Commissioners v. Wayne County Airport AuthorityMichigan Court of Appeals · 2002
18 more not listed; retrieve them via the Exa API.