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WPW ACQUISITION CO. v. CITY OF TROY

Docket No. 118750, Calendar No. 6.

643 N.W.2d 564 (2002)

WPW ACQUISITION COMPANY, Plaintiff-Appellant, v. CITY OF TROY, Defendant-Appellee.

Supreme Court of Michigan.

Decided May 14, 2002.

Attorney(s) appearing for the Case

Honigman Miller Schwartz & Cohn, L.L.P. (by John D. Pirich, Michael B. Shapiro, and John S. Kane), Lansing, for the plaintiff-appellant.

City Attorney's Office (by Lori Grigg Bluhm and Carolyn F. Glosby), Troy, for the defendant-appellee.

Robert S. LaBrant, Lansing, for amici curiae the Michigan Chamber of Commerce.

Eric J. Henning, Lansing, for amici curiae the Michigan Insurance Federation and Honigman Miller Schwartz & Cohn L.L.P. (by Carl W. Herstein), Detroit, for amici curiae the National Association of Real Estate Investment Trusts.

Miller, Canfield, Paddock & Stone, P.L.C. (by Robert F. Rhoades) Detroit, for amici curiae Michigan Municipal League.

TAYLOR, J.

Underlying this case is the adoption of the "Proposal A" amendment of the Michigan Constitution at the special election held on March 15, 1994. In particular, Proposal A added language to Const 1963, art. 9, § 3 that generally limits annual increases in property tax assessments on a parcel of property as long as that property is owned by the same party. However, Proposal A allows the value of property to be adjusted for "additions" without regard to...

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