City of Negaunee v. State Tax Commission

In 1948 defendant State tax commission, after approval of a request by the board of supervisors of Marquette county, adopted a resolution to proceed on its own motion “to reassess all properties of Marquette county subject to ad valorem taxation, and assume jurisdiction over all local, county and State processes of assessment to be placed upon the 1949 assessment rolls for said county.” The 1949 assessment roll of the city of Negaunee was thereafter prepared under the supervision and guidance of the reassessment staff of the State tax commission. The assessment roll was reviewed and the…