Taylor Commons v. City of Taylor

Plaintiff appeals as of right from an opinion of the Wayne Circuit Court granting defendants’ motion for summary disposition on the ground that plaintiff failed to rebut the strong presumption of constitutionality surrounding subsection 10(2) of 1991 PA 15 (hereinafter Act 15), which was codified as MCL 211.10(2).1 On appeal, plaintiff challenges the constitutionality of Act 15, which froze 1992 property tax assessments at their 1991 levels while adjusting to reflect “additions and losses” to the property. Plaintiff argues that Act 15 violates the requirement of uniformity in the assessment…