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  5. 592 N.W.2d 732 (1998)
 

CITY OF DETROIT v. GENERAL MOTORS CORP.

Docket Nos. 200479, 206036, and 200695 to 200699.

592 N.W.2d 732 (1998)

233 Mich. App. 132

CITY OF DETROIT, Plaintiff-Appellee, v. GENERAL MOTORS CORPORATION, Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. Chrysler Corporation, Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. American Steel Division of National Steel Corporation, Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. BASF Corporation, Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. The Budd Company, Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. J & L Specialty Steel Inc., Defendant-Appellant. City of Detroit, Plaintiff-Appellee, v. Marathon Petroleum Company, Defendant-Appellant.

Court of Appeals of Michigan.

Decided December 8, 1998, at 9:05 a.m.

Released for Publication March 12, 1999.

Attorney(s) appearing for the Case

Stanley L. de Jongh, Principal Assistant Corporation Counsel, for the plaintiff.

Darke & Wilson (by Mark K. Wilson), Grosse Pointe Woods, for the defendants.

Before MICHAEL J. KELLY, P.J., and HOLBROOK, JR. and MURPHY, JJ.

PER CURIAM.

These appeals involve challenges to plaintiff's attempts to collect taxes, statutory interest, and statutory penalties pursuant to the City Utility Users Tax Act, M.C.L. § 141.801 et seq.; MSA 5.3194(301) et seq., which is now codified at M.C.L. § 141.1151 et seq.; MSA 5.3188(251) et seq., and pursuant to orders of the Commissioner of Revenue. The factual and procedural...

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