BARAGA COUNTY v. STATE TAX COM'N

Docket No. 118922, Calendar No. 1.

645 N.W.2d 13 (2002)

466 Mich. 264

BARAGA COUNTY, Baraga Township, L'Anse Township, Rosemary Haataja, and Amy St. Arnold, Plaintiffs-Appellees, v. STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Michigan.

Decided June 12, 2002.


Attorney(s) appearing for the Case

Kendricks, Bordeau, Adamini, Chilman & Greenlee, P.C. (by D. Gregor MacGregor III), Ishpeming, MI, for plaintiff-appellee Baraga County.

Timothy S. Brennan, L'Anse, MI, for plaintiff-appellee Baraga Township.

Dorsey & Whitney, L.L.P. (by John W. Windhorst, Jr., Vernle C. Durocher, Jr., and Christopher R. Duggan), Minneapolis, MN, and Chad DePetro, Baraga, MI, for plaintiffs-appellees Haataja and St. Arnold.

Jennifer M. Granholm, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, Lansing, MI, for the defendant-appellant.


MICHAEL F. CAVANAGH, Justice.

This is an action seeking an order of mandamus. The State Tax Commission seeks a determination whether a consent judgment entered by the Michigan Tax Tribunal is enforceable against defendant, which was not a party to the action before the tribunal.

We hold that the consent judgment is not enforceable against defendant because defendant was not a party to the tribunal proceedings. Under the rules of how privity applies among governmental...

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