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KENT COUNTY v. STATE TAX COMM.

Docket No. 71973.

140 Mich. App. 770 (1985)

366 N.W.2d 206

KENT COUNTY v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided February 19, 1985.

Attorney(s) appearing for the Case

Varnum, Riddering, Schmidt & Howlett (by Jon F. DeWitt and Richard W. Butler, Jr.), for plaintiff.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Ross H. Bishop, Assistants Attorney General, for defendant.

Before: DANHOF, C.J., and D.E. HOLBROOK, JR., and C.W. SIMON, JJ.

DANHOF, C.J.

Kent County appeals by leave granted from the 1983 state (or intercounty) equalization of agricultural real property. The final equalization was certified on May 24, 1983, by the State Tax Commission. Plaintiff raises three issues on appeal. We affirm on all three.

On October 25, 1982, the STC filed with the Department of Treasury an analysis of farm land values utilized in the Kent County Equalization Department's agricultural appraisals. Defendant...

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