Xerox Corp. v. City of Kalamazoo

Plaintiff appeals by right from an ex parte order of the Michigan Tax Tribunal dismissing its actions against defendant for the recovery of taxes paid under protest. We reverse.

For the tax years 1966, 1967, and 1968 defendant’s assessor valued the machines owned and leased by plaintiff on an "estimated selling price” basis for purposes of computing plaintiff’s personal property taxes. Each year plaintiff challenged this method of valuation, appealing first to the Board of Review and then to the State Tax Commission (STC). The STC redetermined the challenged assessments, but adhered to the…