City of Detroit v. State Tax Commission

The city of Detroit appeals, by leave granted, from orders of the State tax commission, the effect of which was to divide land assessed for tax purposes as a single parcel into 5 separate parcels to reflect the separate ownership thereof and to allocate to each such divided parcel its pro rata share of the assessed valuation for land and building thereon. The city challenges the legal right of the commission to exercise such powers of correction of the assessment roll or division of property for assessment purposes. It also claims that the commission lacked jurisdiction because the taxpayers…