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CITY OF NEGAUNEE v. TAX COMMISSION

Docket No. 18, Calendar No. 45,759.

337 Mich. 169 (1953)

59 N.W.2d 136

CITY OF NEGAUNEE v. STATE TAX COMMISSION.

Supreme Court of Michigan.

Rehearing denied October 5, 1953.

Attorney(s) appearing for the Case

Aaron Lowenstein, for City of Negaunee.

Frank G. Millard, Attorney General, Edmund E. Shepherd, Solicitor General, and Daniel J. O'Hara and T. Carl Holbrook, Assistants Attorney General, for Michigan State Tax Commission.

Amicus Curiae:

Davidson & Clancey, for Cleveland-Cliffs Iron Company.

BUSHNELL, J.

In 1948 defendant State tax commission, after approval of a request by the board of supervisors of Marquette county, adopted a resolution to proceed on its own motion "to reassess all properties of Marquette county subject to ad valorem taxation, and assume jurisdiction over all local, county and State processes of assessment to be placed upon the 1949 assessment rolls for said county." The 1949 assessment roll of the city of Negaunee was thereafter prepared...

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