Emmet County v. State Tax Commission

In Cooper Twp v State Tax Commission, 393 Mich 58; 222 NW2d 900 (1974), and Ann Arbor Twp v State Tax Commission, 393 Mich 682; 227 NW2d 784 (1975), this Court had occasion to examine and construe legislative enactments relating to intrac ounty equalization. The instant appeals call upon this Court to similarly construe legislative enactments as they relate to intercounty equalization.

Specifically, we are asked whether the provisions of the Administrative Procedures Act (APA)1 must be followed by the State Tax Commission (STC) in performing intercounty equalization and whether the Tax…