MIDLAND COGENERATION VENTURE LIMITED PARTNERSHIP v. NAFTALY

Docket Nos. 140814, 140817, 140818, 140819, 140820, 140821, 140822, 140823, 140824. Calendar Nos. 5 and 6.

803 N.W.2d 674 (2011)

489 Mich. 83

MIDLAND COGENERATION VENTURE LIMITED PARTNERSHIP, Plaintiff-Appellant, v. Robert NAFTALY, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and James Rushton, in his capacity as Pittsfield Charter Township Assessor, and Pittsfield Charter Township, Defendants. CVS Pharmacy, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Glenn Lemmon, in his capacity as assessor for the city of Novi, and City of Novi, Defendants. Nes Rental Holdings, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Linda Bade, in her capacity as assessor for the city of Detroit, and City of Detroit, Defendants. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Linda Bade, in her capacity as assessor for the city of Detroit, and City of Detroit, Defendants. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Sherron Shultz, in her capacity as assessor for the city of Livonia, and City of Livonia, Defendants. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Sherron Schultz, in her capacity as assessor for the city of Livonia, and City of Livonia, Defendants. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Tom Yack, in his capacity as Canton Township Supervisor, and Canton Township, Defendants. Iron Mountain Information Management, Inc., Plaintiff-Appellant, v. Robert Naftaly, in his capacity as chairperson of the State Tax Commission, Douglas Roberts and Frederick Morgan, in their capacities as members of the State Tax Commission, and State Tax Commission, Defendants-Appellees, and Linda Bade, in her capacity as assessor for the city of Detroit, and City of Detroit, Defendants.

Supreme Court of Michigan.

Decided May 23, 2011.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by John D. Pirich , Lansing, Michael B. Shapiro , and Jason Conti , Detroit) and Gary B. Pasek , Midland for plaintiffs.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, and Michael R. Bell , Assistant Attroney General, for defendants.

Clark Hill PLC ( David D. Grande-Cassell and Kristin B. Bellar ) for amicus curiae the Michigan Manufacturers Association.

Robert S. LaBrant , Lansing for amicus curiae the Michigan Chamber of Commerce.

James Hallan , Lansing for amicus curiae the Michigan Retailers Association.

Dykema Gossett PLLC (by Sherrill D. Wolford , Detroit and Shaun M. Johnson , Lansing) for amicus curiae the Michigan Electric Cooperative Association.

Sachs Waldman , Professional Corporation, Detroit (by Marshall J. Widick ), and Michael J. Steinberg and Kary L. Moss , Detroit for amicus curiae the American Civil Liberties Union Fund of Michigan.


MARILYN J. KELLY, J.

In these consolidated cases, we must determine whether circuit courts have subject matter jurisdiction over appeals from the State Tax Commission (STC) regarding property classifications. We conclude that they do.

We hold that, because they constitute final decisions that are quasi-judicial and affect private rights, STC property-classification decisions fall within the ambit of article 6, § 28 of the Michigan Constitution, which...

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