TIG INS. CO., INC. v. DEPT. OF TREASURY

Docket Nos. 115915, 115916, Calendar No. 3.

629 N.W.2d 402 (2001)

464 Mich. 548

TIG INSURANCE COMPANY, INC., Plaintiff-Appellee, v. Revenue Division, DEPARTMENT OF TREASURY, State of Michigan, Defendant-Appellant. TIG Premier Insurance Company, Inc., Plaintiff-Appellee, v. Revenue Division, Department of Treasury, State of Michigan, Defendant-Appellant.

Supreme Court of Michigan.

Decided July 3, 2001.


Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Patrick R. Van Tiflin) Lansing, MI, and Dorsey & Whitney, L.L.P. (by John W. Windhorst, Jr.) Minneapolis, MN, for plaintiffs-appellees.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, Lansing, MI, for defendants-appellants.

Dykema, Gossett, P.L.L.C. (by Stewart L. Mandell and Lori M. Silsbury) Lansing, MI, for amicus curiae, Michigan Insurance Federation.


MICHAEL F. CAVANAGH, J.

These consolidated cases require us to decide whether a 1988 amendment of the Michigan Insurance Code's retaliatory tax, M.C.L. § 500.476a, deprived plaintiffs TIG Insurance Company and TIG Premier Insurance Company of equal protection of the laws under U.S. Const., Am. XIV and Const. 1963, art. 1, § 2, or violated the Uniformity of Taxation Clause of Const. 1963, art. 9, § 3. Absent an imposition on a fundamental right or a...

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