Fink v. City of Detroit

Petitioner, Nate Fink, brought this action against respondent, City of Detroit, in the Michigan Tax Tribunal (hereinafter the tribunal) to recover taxes and reduce the assessment on property in Detroit. Respondent appeals from the tribunal’s opinion and order that reduced the as sessment on the subject property from $128,100 to $94,400 and ordered a refund of the taxes paid.

The case was heard by the tribunal on stipulated facts. The subject property had been assessed at $128,100 in 1977. The assessment remained the same for 1978. The assessment level was 50%, with a resulting equalization…