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TAXPAYERS UNITED MICH. CONSTITUTION, INC. v. CITY OF DETROIT

Docket Nos. 139330, 145012.

196 Mich. App. 463 (1992)

493 N.W.2d 463

TAXPAYERS UNITED FOR THE MICHIGAN CONSTITUTION, INC v. CITY OF DETROIT DOMESTIC LINEN SUPPLY & LAUNDRY CO v. CITY OF DETROIT

Michigan Court of Appeals.

Decided October 20, 1992, at 9:25 A.M.

Attorney(s) appearing for the Case

Sinas, Dramis, Brake, Boughton, McIntyre & Reisig, P.C. (by Donald L. Reisig), (Jerry G. Sutton, of Counsel), for Taxpayers United for the Michigan Constitution, Inc., et al.

Schureman, Frakes, Glass & Wulfmeier (by Roy C. Hayes, J. Kelly Carley, Priscilla L. Schwarze, and John J. Moran), for Domestic Linen Supply & Laundry Co. et al.

Miller, Canfield, Paddock & Stone (by Carl H. von Ende, S. Allen Early, III, Cynthia B. Faulhaber, and Kathryn L. Ossian), for City of Detroit.

Before: HOLBROOK, JR., and WEAVER and McDONALD, JJ.

PER CURIAM.

In these consolidated appeals, plaintiffs contest the retroactive application of the revived City Utility Users Tax Act, MCL 141.1151 et seq.; MSA 5.3188(251) et seq., as specifically outlined by the Legislature in 1990 PA 100, MCL 141.1158; MSA 5.3188(258). In particular, plaintiffs contend the retroactive revival of the tax violates the Due Process Clauses of the federal and state constitutions...

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