Legal Opinion
East Grand Rapids School District v. Kent County Tax Allocation Board
Michigan Supreme Court
Decided December 22, 1982No. 63962, (Calendar No. 1)PublishedCited by 34 opinions
1Opinion of the CourtRyan, J.
This is a taxation case.
We are asked to invalidate 1933 PA 162, MCL 211.251 et seq.; MSA 15.511 et seq., which authorizes so-called "variable millage”, as a violation of the uniformity of taxation provision of Const 1963, art 9, § 3.
We hold that act 162 is unconstitutional.
I
Plaintiff, The School District of the City of East Grand Rapids, encompasses both the entire City of East Grand Rapids and a portion of Grand Rapids Township. It is an independent taxing unit authorized to levy ad valorem property taxes on property located within the school district boundaries.
Article 9, § 6 of the…
2Cases cited14 opinions
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Thoman v. City of LansingMichigan Supreme Court · 1946
- Gildemeister v. LindsayMichigan Supreme Court · 1920
- Board of Education v. Superintendent of Public InstructionMichigan Supreme Court · 1947
- City of Muskegon Heights v. DanigelisMichigan Supreme Court · 1931
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3Cited by34 opinions
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- B P 7 v. Bureau of State LotteryMichigan Court of Appeals · 1998
- Danse Corp. v. City of Madison HeightsMichigan Supreme Court · 2002
- In Re Request for Advisory Opinion Regarding Constitutionality of 2005 Pa 71Michigan Supreme Court · 2007
- Northland Family Planning Clinic, Inc. v. CoxCourt of Appeals for the Sixth Circuit · 2007
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