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GMC v. CITY OF DETROIT

Docket Nos. 72376, 72377, 72378, 72379, 73920.

141 Mich. App. 630 (1985)

GENERAL MOTORS CORPORATION v. CITY OF DETROIT GENERAL MOTORS CORPORATION v. CITY OF LIVONIA GENERAL MOTORS CORPORATION v. CITY OF SAGINAW GENERAL MOTORS CORPORATION v. CITY OF FLINT GENERAL MOTORS CORPORATION v. GENESEE TOWNSHIP

Michigan Court of Appeals.

Decided April 1, 1985.

Attorney(s) appearing for the Case

John P. Raleigh, E. Alan Moorhouse, and Judith A. Zakens, for petitioner.

Donald Pailen, Corporation Counsel, and Robert F. Rhodes, Senior Assistant Corporation Counsel, for the City of Detroit.

Keller, Thoma, Schwarze, Schwarze, DuBay & Katz, P.C. (by Anthony J. Heckemyer and Phillip J. Stahle), for the Livonia Public Schools School District.

John D. O'Hair, Corporation Counsel, and Richard G. Stanley, Assistant Corporation Counsel, for Wayne County.

Otto W. Brandt, Jr., City Attorney, and Miller, Canfield, Paddock & Stone (by Samuel J. McKim III and John D. Rayis), for the City of Saginaw.

Gault, Davison, Bowers & Hill (by Richard J. Figura), for the City of Flint.

Bellairs, Dean, Cooley & Siler (by John P. Siler), for Genesee Township.

Before: WAHLS, P.J., and BRONSON and N.J. KAUFMAN, JJ.

PER CURIAM.

In five cases, consolidated on appeal, the question is presented whether, under MCL 205.735(3); MSA 7.650(35)(3),1 mailing can constitute filing only when certified mail is used, as provided by Tax Tribunal Rule 201.2

On June 30, 1982, appellant General Motors placed in the mail, with ordinary first-class postage attached, its petitions challenging the real estate assessments made by the...

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