Summary
In Mich Props, Meridian's assessor failed to update the tax rolls to reflect the uncapped taxable values of Michigan Properties' recently purchased properties for tax year 2005. Because of this failure to uncap the taxable value, the taxable value as entered on the tax rolls for 2005 violated the automatic requirement in MCL 211.27a(3) that the taxable value for the year following the transfer "is" the uncapped value.
Summary of this case from Michigan Props., L.L.C. v. Meridian Twp.Opinion
Docket Nos. 143085 143086 143087.COA Nos. 289174 289175 289176.
2011-09-28
MICHIGAN PROPERTIES, L.L.C., Petitioner–Appellee,v.MERIDIAN TOWNSHIP, Respondent–Appellant.Michigan Properties, L.L.C., Petitioner–Appellee,v.Meridian Township, Respondent–Appellant.Michigan Properties, L.L.C., Petitioner–Appellee,v.Meridian Township, Respondent–Appellant.
Prior report: 292 Mich.App. 147, ––– N.W.2d ––––.
Order
On order of the Court, the application for leave to appeal the April 5, 2011 judgment of the Court of Appeals is considered, and it is GRANTED. The parties shall include among the issues to be briefed whether the failure of the taxing authority's assessor to adjust the taxable value of real property in the year immediately after a transfer of the property in accordance with MCL 211.27a(3) precludes the Board of Review from adjusting the taxable value in a later year.
Persons or groups interested in the determination of the issues presented in this
case may move the Court for permission to file briefs amicus curiae.