LAWNICHAK v. TREASURY DEP'T

Docket No. 165910.

214 Mich. App. 618 (1995)

543 N.W.2d 359

LAWNICHAK v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided December 26, 1995, at 9:10 A.M.


Attorney(s) appearing for the Case

Rosi & Senger, P.C. (by Philip R. Rosi and Julie A. Harrison), and Rhoades, McKee, Boer, Goodrich & Titta (by Dale W. Rhoades and Kurt Hassberger), for the plaintiffs.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Russell E. Prins, Assistant Attorney General, for the defendant.

Before: NEFF, P.J., and HOEKSTRA and G. SCHNELZ, JJ.


HOEKSTRA, J.

Plaintiffs appeal as of right an order of the Court of Claims granting summary disposition in favor of defendant. We affirm.

The facts in this case are not in dispute. Plaintiffs are holders of royalty interests as lessors of mineral rights in oil or gas wells. Defendant is the state agency responsible for administering and collecting the severance tax, MCL 205.301 et seq.; MSA 7.351 et seq. Plaintiffs brought this action challenging...

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