City of Detroit v. General Motors Corp.

These appeals involve challenges to plaintiff’s attempts to collect taxes, statutory interest, and statutory penalties pursuant to the City Utility Users Tax Act, MCL 141.801 et seq.; MSA 5.3194(301) et seq., which is now codified at MCL 141.1151 et seq.; MSA 5.3188(251) et seq., and pursuant to orders of the Commissioner of Revenue. The factual and procedural background of these cases is identical; therefore, pursuant to this Court’s own motion, these cases have been consolidated on appeal. Defendants appeal as of right orders entered by the circuit court granting summary disposition to…