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AUTO-OWNERS v. TREASURY DEPT.

Docket No. 197337.

575 N.W.2d 770 (1998)

226 Mich. App. 618

AUTO-OWNERS INSURANCE COMPANY, Plaintiff-Appellant, v. DEPARTMENT OF TREASURY, Defendant-Appellee.

Court of Appeals of Michigan.

Decided December 5, 1997, at 9:00 a.m.

Released for Publication March 10, 1998.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn by Patrick R. Van Tiflin, Lansing, for Plaintiff-Appellant.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for Defendant-Appellee.

Before SAWYER, P.J., and HOOD and HOEKSTRA, JJ.

PER CURIAM.

Plaintiff appeals as of right from an order granting defendant summary disposition pursuant to MCR 2.116(I)(2). The Court of Claims upheld defendant's single business tax assessments against plaintiff for deficiencies during the tax years 1990-91. We affirm.

Plaintiff is a Michigan property and casualty insurance company that is required to participate in the Michigan Automobile Insurance Placement Facility...

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