COOPER TWP. v. STATE TAX COMMISSION

No. 12 December Term 1973, Docket No. 53,722.

393 Mich. 58 (1974)

222 N.W.2d 900

COOPER TOWNSHIP v. STATE TAX COMMISSION

Supreme Court of Michigan.

Decided November 8, 1974.


Attorney(s) appearing for the Case

Bauckham, Reed, Lang & Schaefer, for petitioner.

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


SWAINSON, J.

In 1971 the Cooper Township Supervisor prepared the Township's 1971 assessment roll at what he considered 50% of true cash value as required by law. The Township Board of Review thereafter inspected the assessment roll, made adjustments, and certified to the Kalamazoo County Board of Commissioners that the assessment roll stood at 50% of true cash value.

The Cooper Township assessment figures were then reviewed by the Kalamazoo County Board of...

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