CITY OF MT. PLEASANT v. STATE TAX COM'N

Docket No. 253744.

703 N.W.2d 227 (2005)

CITY OF MT. PLEASANT, Petitioner-Appellant, v. STATE TAX COMMISSION, Respondent-Appellee.

Court of Appeals of Michigan.

Decided June 21, 2005, at 9:00 a.m.

Released for Publication September 2, 2005.


Attorney(s) appearing for the Case

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

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Gerald A. Whalen, Assistant Attorney General, for the State Tax Commission.

Miller, Canfield, Paddock and Stone, P.L.C. (by William J. Danhof), Lansing, for the Michigan Municipal League.

Before: OWENS, P.J., and MARK J. CAVANAGH and NEFF, JJ.


OWENS, P.J.

Petitioner appeals as of right a judgment entered by the Michigan Tax Tribunal that resolved seven cases petitioner filed in 1993 and 1996, which were consolidated in 1997. The cases concern the assessment of fifty-three parcels in four "parent" parcels containing approximately 325 total acres, which petitioner bought in 1990, annexed, and then sold for various purposes, including private development. We affirm. The tribunal's overview of the case summarizes...

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