Commuter Tax Ass'n of Metropolitan Detroit v. City of Detroit

Plaintiffs brought this action for declarátory judgment on the constitutionality of 1981 PA 60, which amends portions of the City Income Tax Act, MCL 141.501 et seq.; MSA 5.3194(1) et seq., and to invalidate a one percent increase in the City of Detroit income tax on nonresidents imposed pursuant to that act, MCL 141.503; MSA 5.3194(3). The Wayne County Circuit Court entered summary judgment for defendant and plaintiffs appealed. Defendant has filed a motion to affirm pursuant to GCR 1963, 817.5(3).

Plaintiffs contend that 1981 PA 60 violates the Headlee amendment to the constitution, Const…