Moshier v. Whitewater Township

In this dispute regarding the taxation of real property, petitioner Daniel C. Moshier appeals as of right an order of the Michigan Tax Tribunal denying his motion for summary disposition and granting summary disposition in favor of respondent Whitewater Township. The tribunal ruled that a transfer to petitioner of the joint interest of his mother constituted a “transfer of ownership” permitting the taxable value of the property to be uncapped and reassessed pursuant to MCL 211.27a(3). Because we conclude that the transfer at issue involved a transaction exempt from the provisions of MCL…