Taxpayers Allied for Constitutional Taxation v. Wayne County

The plaintiff1 filed suit in 1991 alleging that an increase in the real property transfer tax adopted in 1981 violates the Headlee Amendment. The circuit court granted defendant’s motion for summary disposition on the basis that the suit did not comply with the statutory limitation *121period. The Court of Appeals affirmed. We reverse the decision of the Court of Appeals.

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In 1981, the Legislature amended § 4 of the real estate transfer tax act, MCL 207.504; MSA 7.456(4), authorizing any county with a population in excess of two million to increase the tax from fifty-five to seventy-five cents per…