Sloman-Polk Co. v. City of Detroit

This is a bill to set aside the 1931 assessment for taxes on plaintiff’s real estate in Detroit and to order or make a new assessment, upon which plaintiff offers to pay. No testimony was taken. The bill was dismissed upon the pleadings and plaintiff’s offer of proof, which must be accepted as true.

The assessment was made as of April 1st. The taxes became a lien July 15th. Plaintiff paid half the taxes under protest in July, and commenced this suit in August.

In 1930 the property was assessed at $388,000. In 1931 plaintiff made complaint to the board of assessors who valued it at $373,400. On…