HOLBROOK, JR., P.J.
Defendant State Tax Commission appeals as of right from the Ingham Circuit Court order that granted plaintiff Richland Township's motion for summary disposition pursuant to MCR 2.116(C)(10). We affirm.
I
In early 1991, the Richland Township assessor established the 1991 assessments for all forty-nine commercial parcels in the township by applying an across-the-board increase of 17.6 percent, based in large part on a county equalization...
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