Imerman Screw Products Co. v. City of Hamtramck

This is an appeal as of right from an order of the Michigan Tax Tribunal which denied plaintiffs motion for rehearing of an order of accelerated judgment dismissing plaintiffs petition and affirming a tax assessment against plaintiff Imerman by the City of Hamtramck.

The City of Hamtramck made an assessment on personal property owned by plaintiff based upon a tax statement form filed by plaintiff on February 20, 1974. The tax statement listed the value of plaintiffs personal property and did not claim an import immunity exemption as provided for on line 9 of the tax statement for imported…