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  5. 887 N.W.2d 209 (2016)
 

AK STEEL v. TREAS DEPT

Docket Nos. 327175, 327251, 327313, 327314, 327315, 327316, 327317, 327318, 327319, 327320, 327321, 327322, 327323, 327324, 327325, 327326, 327327, 327328, 327329, 327330, 327331, 327333, 327334.

887 N.W.2d 209 (2016)

314 Mich. App. 453

AK STEEL HOLDING CORPORATION v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided February 25, 2016, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Grand Rapids (by Patrick R. Van Tiflin and Daniel L. Stanley ), for AK Steel Holding Corporation and Johnson Matthey Inc.

Miller, Canfield, Paddock and Stone, PLC, Detroit (by Gregory A. Nowak , Colin Battersby , and Maria Baldysz ), for EMCO Enterprises, Inc., Cargill Meat Solutions Corporation, Watts Regulator Company, SLBP Holdings Corporation, Renewal by Andersen Corporation, Andersen Windows, Inc., Sid Tool Co., Inc., Martin Sprocket & Gear, Inc., United Stationers Supply Company, Rodale Inc., Goodyear Tire & Rubber Company, Leslie Controls, Inc., Hoke, Inc., Spence Engineering, Inc., Circor Energy Products, Inc., Circor Aerospace, Inc., GTECH Corporation, Cambrex Charles City, Inc., and EMC Corporation.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and Zachary C. Larsen , Jessica A. McGivney , Randi M. Merchant , Scott L. Damich , Michael R. Bell , and Emily C. Zillgitt , Assistant Attorneys General, for the Department of Treasury.

Before: RIORDAN, P.J., and JANSEN and HOOD, JJ.

I. INTRODUCTION

In these 23 consolidated appeals,1 the plaintiffs are taxpayers that, respectively, appeal as of right orders granting summary disposition in each case to defendant, the Michigan Department of Treasury. Each appeal raises common issues challenging the Court of Claims' holding that the mandatory...

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