M.J. KELLY, J.
I cannot agree with Judge ALLEN'S holding that the Southeastern Michigan Transportation Authority (SEMTA) tax should continue until the Legislature establishes a termination date. As I read the legislation in question, the tax expired on April 16, 1981.
In an effort to merge the SEMTA and City of Detroit mass transit systems, the Legislature established a tax which would expire three years from the effective date of the act if a merger agreement...
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