CTY. OF WAYNE v. STATE TAX COMM'N

Docket No. 240911.

682 N.W.2d 100 (2004)

261 Mich. App. 174

COUNTY OF WAYNE, City of Detroit, County of Oakland, County of Macomb, City of Dearborn, City of Livonia, City of Taylor, and Charter Township of Van Buren, Petitioners-Appellants, v. MICHIGAN STATE TAX COMMISSION, Respondent-Appellee, and Consumers Energy Company, Detroit Edison Company, and Michigan Consolidated Gas Company, Intervening Respondents-Appellees.

Court of Appeals of Michigan.

Decided January 20, 2004, at 9:00 a.m.

Approved for Publication March 11, 2004.

Released for Publication June 8, 2004.


Attorney(s) appearing for the Case

Lewis Reed & Allen, P.C. (by Richard D. Reed, Anne M. Fries, Patricia R. Mason, and Geoffrey Upshaw), Kalamazoo, for the petitioners.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop and Gerald A. Whalen, Assistant Attorneys General, for the respondent.

Honigman Miller Schwartz and Cohn LLP (by Michael B. Shapiro, Steven P. Schneider, and Frederick M. Baker, Jr.), Detroit, for the intervening respondents.

Honigman Miller Schwartz and Cohn LLP (by Michael B. Shapiro, Steven P. Schneider, and Frederick M. Baker, Jr.), Detroit, for Michigan Chamber of Commerce and Detroit Regional Chamber of Commerce.

Before: SMOLENSKI, P.J., and MURPHY and WILDER, JJ.


PER CURIAM.

Petitioners (hereinafter municipalities) appeal as of right from a judgment entered by the Michigan Tax Tribunal (hereinafter MTT or tribunal), which ruled that multiplier tables developed and adopted by respondent Michigan State Tax Commission (STC) for purposes of assessing personal property of utilities were legally sound. On appeal, the municipalities argue that the MTT committed a multitude of errors that...

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