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Mich. Properties v. Meridian Twp.

Supreme Court of Michigan.
Sep 28, 2011
803 N.W.2d 692 (Mich. 2011)

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.


Summaries of

Mich. Properties v. Meridian Twp.

Supreme Court of Michigan.
Sep 28, 2011
803 N.W.2d 692 (Mich. 2011)

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.

In Mich Props, we hold that the March board of review correctly brought the 2007 taxable values into compliance with the GPTA by adjusting the current values because of the uncapping of the 2005 taxable values.

Summary of this case from Michigan Props., L.L.C. v. Meridian Twp.
Case details for

Mich. Properties v. Meridian Twp.

Case Details

Full title:MICHIGAN PROPERTIES, L.L.C., Petitioner–Appellee,v.MERIDIAN TOWNSHIP…

Court:Supreme Court of Michigan.

Date published: Sep 28, 2011

Citations

803 N.W.2d 692 (Mich. 2011)
490 Mich. 877

Citing Cases

Michigan Props., L.L.C. v. Meridian Twp.

We granted leave to appeal, directing the parties to discuss "whether the failure of the taxing authority's…