D.F. WALSH, J.
Petitioner appeals from an order of the Michigan Tax Tribunal establishing the value of petitioner's apartment complex for the years 1974 through 1976. The case presents three questions:
(1) In determining value using the capitalization of income approach did the Tribunal err in capitalizing an income figure based on market rental rather than capitalizing actual income?
(2) Did the Tribunal err in failing to adjust its valuation to reflect...
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