City of Ann Arbor v. State Tax Commission

My colleagues accept the argument of the City of Ann Arbor that it is entitled to a hearing before the State Tax Commission in order to present evidence and argument that certain property should be added to the assessment rolls for the purpose of imposing a tax for previous years.

The basis for their conviction is stated:

"A reading of the commission’s decision letter indicates that it was necessary for the commission to consider and resolve factual questions before it could reach its final legal conclusion that the property was correctly listed as tax exempt. In such a situation we believe…