Secretary of State v. State Treasurer

I cannot agree with Judge Allen’s holding that the Southeastern Michigan Transportation Authority (SEMTA) tax should continue until the Legislature establishes a termination date. As I read the legislation in question, the tax expired on April 16, 1981.

In an effort to merge the SEMTA and City of Detroit mass transit systems, the Legislature established a tax which would expire three years from the effective date of the act if a merger agreement was not reached. As the expiration date approached, the Legislature amended the act, and it presently reads in part:

"(5) This section shall expire…