Samonek v. Norvell Township

Petitioners appeal as of right from a judgment of the Michigan Tax Tribunal affirming the property tax assessments on petitioners’ respective parcels of farmland for 1988, 1989, and 1990. We affirm in part and reverse in part. In doing so, we hold that the Tax Tribunal must consider the sales prices of comparable parcels of property not sold at auction or forced sale in determining the true cash value of a subject property.

i

The property consists of 385.727 acres of farmland divided into four separate parcels. Petitioner Sara Samonek owns parcels 20-10-251-001-00 (45.2 acres), 20-10-276-001-00…