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VILLAGE OF HOLLY v. HOLLY TWP.

Docket No. 254379.

705 N.W.2d 532 (2005)

267 Mich. App. 461

VILLAGE OF HOLLY and Downtown Development Authority of the Village of Holly, Plaintiffs-Appellees, v. HOLLY TOWNSHIP and Holly Township Treasurer, Defendants-Appellants.

Court of Appeals of Michigan.

Decided July 26, 2005, at 9:00 a.m.

Released for Publication October 26, 2005.

Attorney(s) appearing for the Case

Simen, Figura & Parker, P.L.C. (by Richard J. Figura and Kari E. Burba), Flint, for the plaintiffs.

Adkison, Need & Allen, PLLC (by Gregory K. Need), Bloomfield Hills, for the defendants.

Tomkiw Dalton, PLC (by Daniel P. Dalton), Royal Oak, for the Michigan Downtown and Finance Authority.

Miller, Canfield, Paddock and Stone, P.L.C. (by Patrick F. McGow and Ruth H. Swartout), Detroit, for the Michigan Municipal League.

Before: SAWYER, P.J., and MARKEY and MURRAY, JJ.

MARKEY, J.

In this case of first impression, we must decide whether Holly Township timely adopted a resolution to exempt its taxes from capture by the Village of Holly Downtown Development Authority. MCL 125.1653(3) provides, in pertinent part: "Not more than 60 days after a public hearing held after February 15, 1994, the governing body of a taxing jurisdiction levying ad valorem property taxes that would otherwise be...

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