Hudson-Webber Realty Co. v. City of Southfield

Plaintiff commenced an action for refund of property taxes paid under protest as permitted under the authority of § 53 of the General Property Tax Act, 1 a part of which provides that a person paying under protest may sue for the amount paid and recover if the tax or special assessment is shown to be illegal. There was a trial court judgment of no cause of action.

On appeal plaintiff contends that the so-called “freeze” statute, being § 152 of the General Property Tax Act, 2 applies and also that the assessments giving rise to the taxes are such that they amount to substantially constructive…