McGREGOR, J.
This Court granted leave to appeal from the Michigan State tax commission the question of whether certain residentially zoned real property was erroneously appraised for tax purposes. Also to be considered is the question of whether an assessment rate of more than 50% on a specific piece of property is valid (a rate of 53.4% being approved by the tax commission when it reduced the evaluation from $105,720 to $99,005 but left the assessment at $52,800...
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