MANCUSO FAMILY TRUST v. CHARLEVOIX

Docket No. 309813.

831 N.W.2d 907 (2013)

300 Mich. App. 1

SEBASTIAN J. MANCUSO FAMILY TRUST v. CITY OF CHARLEVOIX.

Court of Appeals of Michigan.

Decided February 5, 2013.

Approved for Publication March 19, 2013, at 9:00 a.m.


Attorney(s) appearing for the Case

Steinhardt Pesick & Cohen, Birmingham (by Jason C. Long ) for the Sebastian J. Mancuso Family Trust.

Young, Graham, Elsenheimer & Wendling, P.C., Bellaire (by Lori A. Luckett ), for the city of Charlevoix.

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.

Before: OWENS, P.J., and FITZGERALD and RIORDAN, JJ.


PER CURIAM.

Petitioner appeals as of right an order of the Tax Tribunal denying petitioner's motion for summary disposition and granting summary disposition pursuant to MCR 2.116(I)(2) in favor of respondent, the city of Charlevoix. The tribunal determined that petitioner's acquisition of real property was a transfer of ownership that uncapped the taxable value of the property under the General Property Tax Act (GPTA), MCL 211.1 et seq. We affirm.

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