Legal Opinion
Michigan Properties, LLC v. Meridian Township
Michigan Supreme Court
Decided June 14, 2012No. Docket Nos. 143085, 143086, 143087, and 143281PublishedCited by 61 opinions
1Opinion of the CourtHathaway, J.
The cases before us involve the proper interpretation of the General Property Tax Act (GPTA), MCL 211.1 et seq. In Michigan Properties, LLC v Meridian Township, we address whether a tax assessor’s failure to adjust the taxable value of a parcel of real property in the year immediately following its transfer1 precludes a March board of review from adjusting the taxable value in a later year.
We hold that the failure to adjust the taxable value in the year immediately following the transfer produced an erroneous taxable value because the taxable value was not in compliance with the GPTA.…
2Cases cited18 opinions
- Sun Valley Foods Co. v. WardMichigan Supreme Court · 1999
- People v. McGrawMichigan Supreme Court · 2009
- Klooster v. City of CharlevoixMichigan Supreme Court · 2011
- Wikman v. City of NoviMichigan Supreme Court · 1982
- Dation v. Ford Motor Co.Michigan Supreme Court · 1946
13 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Drew v. Cass CountyMichigan Court of Appeals · 2013
- Forest Hills Cooperative v. City of Ann ArborMichigan Court of Appeals · 2014
- Autodie LLC v. City of Grand RapidsMichigan Court of Appeals · 2014
- People v. CarruthersMichigan Court of Appeals · 2013
- Adamo Demolition Co. v. Department of TreasuryMichigan Court of Appeals · 2013
56 more not listed; retrieve them via the Exa API.