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HENSHAW v. STATE TAX COMM.

Docket No. 78-4180.

92 Mich. App. 585 (1979)

285 N.W.2d 382

HENSHAW v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided September 20, 1979.

Attorney(s) appearing for the Case

Cox & Hooth, for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General and Richard A. Roesch, Assistant Attorney General, for the State Tax Commission.

Before: J.H. GILLIS, P.J., and BEASLEY and R.M. RANSOM, JJ.

PER CURIAM.

Plaintiffs each own property in either Shelby Township or the City of Sterling Heights in Macomb County. Following assessment by the local units of government and intracounty (county) equalization by the County Board of Commissioners, the State Tax Commission, as part of the intercounty (state) equalization process, determined that the property in Macomb County was underassessed by 14.6 percent. The county attempted

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