Jones & Laughlin Steel Corp. v. City of Warren

Petitioner Jones & Laughlin Steel Corporation appeals as of right from a judgment of the Michigan Tax Tribunal that dismissed peti tioner’s appeal concerning the true cash value and lawful assessed value for tax year 1983 of personal property located at its facility in the City of Warren. We reverse and remand this case to the Tax Tribunal for further findings of fact and an independent assessment of true cash value.

The relevant tax date was December 31, 1982. Petitioner’s personal property was originally assigned an assessed value on the roll for tax year 1983 of $4,933,100. Petitioner…