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COMBEN v. STATE

Docket No. 248963.

688 N.W.2d 840 (2004)

263 Mich. App. 474

Sherry COMBEN, Antrim Country Treasurer, Plaintiff-Appellee, v. STATE of Michigan and Department of Treasury, Defendant-Appellants, and Pure Resources, L.P., Dominion Reserves, Inc., Wolverine Gas and Oil Company, Inc., Eugenie R. Anderson, Stephen Ward Devine, Elizabeth Palmer Devine, Michael Edmund Devine, Suzanne Lee Devine, William W. Dunn, David W. Fay, Edwin R. Fay, Peter W. Fay, Robert A. Fay, Rosamond S. Fisher, Frederick T. Golding, Nancy Hamilton, Lisa Marriott Jones, Daphne Fay Landry, George S. Leisure, Jr., Peter R. Leisure, Flora Ninelles, Marjorie S. Richardson, James W. Riley, Jr., William A. Riley, Barbara F. Rosenberg, Elizabeth R.P. Shaw, Ann Ward Spaeth, Frederick S. Strong, III, A.W. Robert, Strong Revocable Trust, and Eugenie S. Kauffman, Defendants-Appellees.

Court of Appeals of Michigan.

Decided August 31, 2004, at 9:00 a.m.

Released for Publication October 28, 2004.

Attorney(s) appearing for the Case

Charles H. Koop, Prosecuting Attorney, Bellaire, for Antrim County.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the state of Michigan and the Department of Treasury.

Lynch, Gallagher, Lynch, Martineau & Hackett, P.L.L.C. (by John J. Lynch and Mary Ann J. O'Neill), Mt. Pleasant and Worman, Dixon & Manis, P.L.C. (by Paula K. Manis), Lansing, for Pure Resources, L.P.

Mika Meyers Beckett & Jones, P.L.C. (by Mark A. Kehoe), Grand Rapids, for Dominion Reserves, Inc. and Wolverine Gas & Oil Company, Inc.

Robert A.W. Strong, Birmingham, for the Robert A.W. Strong Revocable Trust.

Before: WHITBECK, C.J., and OWENS and SCHUETTE, JJ.

PER CURIAM.

Defendants-appellants, the state of Michigan and the Department of Treasury, appeal as of right the order granting summary disposition for the defendants-appellees Pure Resources, L.P.; Dominion Reserves, Inc.; and Wolverine Gas & Oil Company, Inc. We affirm.

I. Facts

This case stems from the 1999 revisions to the General Property Tax Act (GPTA), 1893 PA 206 as amended, M.C.L. § 211.1, et seq. The revisions changed the...

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