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SAGINAW CTY. v. STATE TAX COMMISSION

Docket Nos. 17462, 17463, 17468.

54 Mich. App. 160 (1974)

220 N.W.2d 706

SAGINAW COUNTY v. STATE TAX COMMISSION KALAMAZOO COUNTY v. STATE TAX COMMISSION SANILAC COUNTY v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided June 26, 1974.

Attorney(s) appearing for the Case

Smith, Bovill, Joseph & Wolf, P.C., for plaintiff Saginaw County.

Donald A. Burge, Prosecuting Attorney, and Duane T. Triemstra, Chief of Civil Division, for plaintiff Kalamazoo County.

Drillock & Atkins, for plaintiff Sanilac County.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for defendant.

Before: DANHOF, P.J., and T.M. BURNS and CARLAND, JJ.

DANHOF, P.J.

On May 29, 1973, the State Tax Commission (STC) adopted the 1973 equalized valuations for all 83 counties in Michigan. Saginaw, Kalamazoo and Sanilac counties appeal that decision by leave granted November 15, 1973. The cases were consolidated for review because each raises a common issue of constitutional significance for our consideration.

I

Plaintiffs contend that MCLA 16.186; MSA 3.29...

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