Topps of Warren, Inc. v. City of Warren

This action was commenced by plaintiff, Topps of Warren, Inc., to recover taxes paid under protest pursuant to an upward revaluation of its personal property by the State Tax Commission. After summary judgment was granted defendants, and a subsequent motion for reconsideration by plaintiff was denied, the plaintiff appealed. The facts have been stipulated.

In June, 1967, the assessing officer for the City of Oak Park petitioned the State Tax Commission for an investigation of the personal property valuation of Topps-Stillman, Inc., a Michigan corporation with one store in Oak Park and another…