CAF Investment Co. v. Saginaw Township

We address a conflict which has a long and protracted history arising out of Saginaw Township’s 1971 tax assessment of appellee’s property. The original dispute between the parties was initially resolved by this Court in 1974 in a unanimous opinion written by Justice Fitzgerald. CAF Investment Co v State Tax Comm, 392 Mich 442; 221 NW2d 588 (1974). The Court reversed the decision of the tax commission and remanded to the Tax Tribunal1 for proceedings consistent with the opinion.

The Tax Tribunal thereafter conducted two weeks of hearings culminating in a lengthy opinion dated April 5, 1976. On…