Lawnichak v. Department of Treasury

Plaintiffs appeal as of right an order of the Court of Claims granting summary disposition in favor of defendant. We affirm.

The facts in this case are not in dispute. Plaintiffs are holders of royalty interests as lessors of mineral rights in oil or gas wells. Defendant is the state agency responsible for administering and collecting the severance tax, MCL 205.301 et seq.; MSA 7.351 et seq. Plaintiffs brought this action challenging the constitutionality of the severance tax act. In general, plaintiffs’ claims of unconstitutionality are predicated on amendments made to the severance tax act…