Legal Opinion
Spartan Stores, Inc v. City of Grand Rapids
Michigan Court of Appeals
Decided October 30, 2014No. Docket 314669PublishedCited by 11 opinions
1Opinion of the CourtSaad, P.J.
Petitioners appeal the Tax Tribunal’s grant of summary disposition to respondent pursuant to MCR 2.116(C)(4). For the reasons stated in this opinion, we reverse and remand for proceedings consistent with this opinion.
I. NATURE OF THE CASE
This case involves an issue of first impression: the proper definition of the term “party in interest” as used in MCL 205.735a(6). Enacted in 2006, MCL 205.735a allows a “party in interest” to a tax-assessment dispute that involves specified types of property to bypass the board of review and protest the assessment directly before the Tax Tribunal.
Fetitioner…
2Cases cited19 opinions
- Lansing Schools Education Ass'n v. Lansing Board of EducationMichigan Supreme Court · 2010
- People v. MungoMichigan Supreme Court · 2009
- United States Fidelity & Guaranty Co. v. Michigan Catastrophic Claims Ass'nMichigan Supreme Court · 2009
- Klooster v. City of CharlevoixMichigan Supreme Court · 2011
- Manuel v. GillMichigan Supreme Court · 2008
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bitterman v. Village of OakleyMichigan Court of Appeals · 2015
- Ionia Public Schools v. Ionia Education AssociationMichigan Court of Appeals · 2015
- Hudsonville Creamery & Ice Cream Co. v. Department of TreasuryMichigan Court of Appeals · 2016
- Arnold D Dunchock v. City of CorunnaMichigan Court of Appeals · 2019
- Franklin Ridge Homes LLC v. City of WestlandMichigan Court of Appeals · 2015
6 more not listed; retrieve them via the Exa API.