Paris Meadows, LLC v. City of Kentwood

I. INTRODUCTION

Petitioner, Paris Meadows, L.L.C., appeals as of right a July 23, 2008, judgment entered by the Michigan Tax Tribunal that granted the city of Kentwood’s motion for summary disposition and denied Paris Meadows’ motion for summary disposition. The central question on appeal is whether the city can tax the common element of Paris Meadows’ condominium development independent of the condominium units. We hold that it cannot, and therefore reverse the decision of the Tax Tribunal and remand for further proceedings.

II. FACTS and proceedings

Paris Meadows developed a residential…