Bridgewater Township v. Washtenaw County Board of Commissioners

Appellants, six townships located in Washtenaw County, petitioned the Michigan Tax Tribunal for review of an equalization decision by the Washtenaw County Board of Commissioners for the year 1979. After the tribunal upheld the county equalization plan, the townships appealed as of right.

In October, 1978, the State Tax Commission completed a sales ratio study for agricultural lands in Washtenaw County. This study, which was based on sale prices of 139 parcels in the county, was sent to George Kostishak, director of the Washtenaw County Equalization Department.

The county equalization department…