Legal Opinion
Signature Villas, LLC v. City of Ann Arbor
Michigan Court of Appeals
Decided May 2, 2006No. Docket 264003PublishedCited by 20 opinions
1Per curiam
The question presented is whether the sale of all the membership interests in a limited liability corporation (LLC) that owns all the membership interests in another LLC that owns real property constitutes a “transfer of ownership” of the property within the meaning of the General Property Tax Act (GPTA), MCL 211.1 et seq., which permits the taxable value of property to be reassessed in conformity with the state equalized value upon a transfer of ownership of the property. MCL 211.27a. We conclude that a transfer of ownership took place, and we affirm.
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Petitioner appeals as of right, MCL…
2Cases cited18 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- West v. General Motors Corp.Michigan Supreme Court · 2003
- Roberts v. Mecosta County General HospitalMichigan Supreme Court · 2002
- Nastal v. Henderson & Associates Investigations, IncMichigan Supreme Court · 2005
- American Federation of State, County & Municipal Employees v. City of DetroitMichigan Supreme Court · 2003
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Paris Meadows, LLC v. City of KentwoodMichigan Court of Appeals · 2010
- Tomra of North America Inc v. Department of TreasuryMichigan Court of Appeals · 2018
- Forest Hills Cooperative v. City of Ann ArborMichigan Court of Appeals · 2014
- Pontiac Country Club v. Waterford TownshipMichigan Court of Appeals · 2013
- Trj & E Properties LLC v. City of LansingMichigan Court of Appeals · 2018
15 more not listed; retrieve them via the Exa API.