City of Livonia v. State Tax Commission

This is an appeal and cross-appeal from the State tax commission’s determination of General Motors’ 1963 personal property-assessment in Livonia. The city assessor used the taxpayer’s original book costs as a beginning point and assessed the property at $26,603,790. He did so according to certain percentage rates or formulas recommended by Wayne county which he purportedly used as a uniform method to assess all personal property in the city. The assessment was upheld by the board of review. On appeal, the commission also used the taxpayer’s figures but made a determination of $19,576,000. The…