Kadzban v. City of Grandville

I concur in the reasoning and result of the majority’s opinion. I write separately to emphasize that the starting point of analysis in special assessment tax challenges is that there is a presumption that the assessment is reasonably proportionate to the benefits received and is, therefore, valid. Plaintiff subsequently bears the burden of overcoming that presumption. Auditor General v Maier, 95 Mich 127, 131; 54 NW 640 (1893); Crampton v Royal Oak, 362 Mich 503, 514; 108 NW2d 16 (1961). Where there has been no showing of fraud, mistake, discrimination, or a clear absence of benefits claimed,…