Baraga County v. State Tax Commission

This case presents for our review the issue whether defendant was bound by a consent judgment entered into by plaintiffs in 1994. Defendant appeals as of right from an order mandating that it not interfere with the provisions of a 1994 Tax Tribunal consent judgment that was entered into by plaintiffs and the Keweenaw Bay Indian Community (hereinafter kbic). This case arises out of defendant’s decision to order plaintiff Baraga Township to include, on its regular tax rolls, 123 parcels of land that were owned by members of the kbic and were previously exempt from taxation. We affirm.

Defendant…