Wayne County v. City of Detroit

This case presents the question whether the doctrine of res judicata operates to prevent a party from renewing a cause of action before the state Tax Tribunal where the tribunal resolved the identical controversy for the identical parties in an adjudication concerning an earlier tax year. We hold that it does.

At issue is the Wayne County Building, at 600 Randolph in Detroit, and whether respondent city of Detroit may assess taxes against it. Section 7m of the General Property Tax Act, MCL 211.7m; MSA 7.7(4j), establishes an exemption from taxation for “[Property owned by, or being acquired…