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MICH. PROPERTIES v. MERIDIAN TWP.

Docket Nos. 143085, 143086, 143087, 143281.

817 N.W.2d 548 (2012)

491 Mich. 518

MICHIGAN PROPERTIES, LLC v. MERIDIAN TOWNSHIP. Toll Northville Limited Partnership v. Northville Township.

Supreme Court of Michigan.

Decided June 14, 2012.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by John D. Pirich , Lansing, Michael B. Shapiro , Detroit, and Jason Conti , Detroit) for Michigan Properties, L.L.C.

The Hubbard Law Firm, P.C., Lansing (by Peter A. Teholiz and Michael G. Woodworth ), for Meridian Township.

Hoffert & Associates, P.C., Farmington Hills (by David B. Marmon ), for Toll Northville Limited Partnership and Biltmore Wineman LLC.

Hallahan & Associates, P.C. (by Laura M. Hallahan , Bloomfield Hills, Amy K. Driscoll , and Neil H. Goodman ), and Rose & Abramson, P.C., Westland (by Nevin A. Rose ), for Northville Township.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Matthew B. Hodges , Assistant Attorney General, for the State Tax Commission, Revenue & Collections Division, in Mich. Props.

Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C., Kalamazoo (by Robert E. Thall ), for the Michigan Townships Association and the Michigan Municipal League in Mich. Props.

McClelland & Anderson, LLP, Lansing (by Gregory L. McClelland and Melissa A. Hagen ), for the Michigan Association of Realtors in Toll Northville.

Kitch Drutchas Wagner Valitutti & Sherbrook, Detroit ( Daniel R. Shirey , John M. Sier , and Andrew M. Harris ) for the Building Owners and Managers Association of Metropolitan Detroit in Toll Northville.

Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C., Kalamazoo (by Robert E. Thall ), for the Michigan Townships Association in Toll Northville.

HATHAWAY, J.

The cases before us involve the proper interpretation of the General Property Tax Act (GPTA), MCL 211.1 et seq. In Michigan Properties, LLC v. Meridian Township, we address whether a tax assessor's failure to adjust the taxable value of a parcel of real property in the year immediately following its transfer1 precludes a March board of review from adjusting the taxable value in a later year.

We hold that...

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