Michigan Court of Appeals.https://leagle.com/images/logo.png
Decided January 19, 1972.
Decided January 19, 1972.
Attorney(s) appearing for the Case
Dykema, Gossett, Spencer, Goodnow & Trigg (by Ronald J. Santo and Jane Forbes), for plaintiff.
Michael M. Glusac, Corporation Counsel, and Julius C. Pliskow and Lawrence W. Morgan, Assistants Corporation Counsel, for defendant City of Detroit.
Miller, Canfield, Paddock & Stone (by Richard A. Jones), for defendant Board of Education of the City of Detroit.
William L. Cahalan, Prosecuting Attorney, and Aloysius J. Suchy and William F. Koney, Assistant Prosecuting Attorneys, for defendant Wayne County.
Before: V.J. BRENNAN, P.J., and J.H. GILLIS and O'HARA, JJ.
Michigan Court of Appeals.
O'HARA, J.
This is a case of statutory construction. The statute is the Michigan watercraft tax act as it affected the assessments under the general personal property taxes for the years 1962 and 1963. A subsequent amendment effective May 15, 1963, limits our holding to the tax years above specified. The relevant portion of the statute as it read at the time involved is herewith set forth:
"Sec 1a. Every vessel...
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