Thrifty Royal Oak, Inc v. City of Royal Oak

In these consolidated tax appeals, petitioners Thrifty Royal Oak, Inc., and Meijer, Inc., appeal as of right orders of the Tax Tribunal denying their motions to determine prejudgment interest on their tax refunds in MTT Docket Nos. 56028 and 127667. Respondents City of Royal Oak and Royal Oak Public Schools also appeal as of right the tribunal’s order granting petitioners’ motion to determine postjudgment interest in Docket No. 56028.

We reverse in part and affirm in part. We hold that the Tax Tribunal erred in construing MCL 205.737(4); MSA 7.650(37)(4) with regard to the meaning of…