Ypsilanti Township Supervisor v. State Tax Commission

In this case, the search is for equality of treatment of taxpayers and of governmental units. Such pursuit involves two separate but intertwining paths. One pathway pertains to the matter of the taxpayer’s individual assessments of his real and personal property; the other pathway pertains to the equalization of the total real and personal property values within the various units of local county government.

During the year 1970, Fred H. Lunde, plaintiff, was Supervisor of the Township of Ypsilanti in Washtenaw County. One of his duties as supervisor was to act as the assessing officer of the…