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EMMET COUNTY v. STATE TAX COMM

Docket Nos. 56092, 56107, 56266, 56267, 56502, (Calendar Nos. 1-5).

397 Mich. 550 (1976)

244 N.W.2d 909

EMMET COUNTY v. STATE TAX COMMISSION

Supreme Court of Michigan.

Decided August 27, 1976.

Attorney(s) appearing for the Case

Bauckham, Reed, Lang & Schaefer for Emmet County.

Donald A. Burge, Prosecuting Attorney (by Duane T. Triemstra), for Kalamazoo County.

Smith & Bovill, P.C., for Saginaw County.

Robert E. Guenzel for Washtenaw County.

John L. Etter for City of Ypsilanti and 19 townships of Washtenaw County.

Allan W. Grossman for City of Saline.

R. Bruce Laidlaw for City of Ann Arbor.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch and Lawrence W. Morgan, Assistants Attorney General, for defendant.

KAVANAGH, C.J.

I.

Plaintiffs urge that these cases be remanded to the Tax Tribunal for proceedings to challenge the State Tax Commission's intercounty equalization determination. Defendant, however, contends that the Tax Tribunal has no reviewing authority over intercounty equalization.

On July 1, 1974 the Tax Tribunal was established pursuant to provisions of the Tax Tribunal Act, 1973 PA 186; MCLA 205.701 et seq.; MSA 7.650(1) et seq.<...

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