Opinion
Calendar No. 5, Docket Nos. 51,454, 51,554. Calendar No. 7, Docket Nos. 51,454, 51,554.
Decided April 1, 1968. Decided on rehearing May 5, 1969. Rehearing denied July 31, 1969.
Appeals from Court of Appeals. Submitted June 7, 1967. (Calendar No. 5, Docket Nos. 51,454, 51,554.) Decided April 1, 1968. Submitted on rehearing November 13, 1968. (Calendar No. 7, Docket Nos. 51,454, 51,554.) Decided on rehearing May 5, 1969. Rehearing denied July 31, 1969.
Pantlind Hotel Company, a Michigan corporation, taxpayer, appealed its personal property assessment by defendant City of Grand Rapids for 1965 to the State Tax Commission. Assessment affirmed by commission. Taxpayer's application for leave to appeal to the Court of Appeals denied. Taxpayer appeals to Supreme Court by leave granted. (Docket No. 51,454.) Reversed and remanded on rehearing.
Pantlind Hotel Company appealed its 1964 real property assessment by defendant City of Grand Rapids to the State Tax Commission. Assessment set by State Tax Commission after supplementary hearing pursuant to order of the Court of Appeals in Pantlind Hotel Company v. State Tax Commission, 3 Mich. App. 170. Taxpayer appealed to the Court of Appeals, and appeals to Supreme Court prior to decision in the Court of Appeals pursuant to GCR 1963, 852. (Docket No. 51,554.) Consolidated with Docket No. 51,454. Reversed and remanded on rehearing.
Honigman, Miller, Schwartz Cohn ( John Sklar, of counsel), for Pantlind Hotel Company.
Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, T. Carl Holbrook and Richard R. Roesch, Assistant Attorneys General, for Michigan State Tax Commission.
Steven L. Dykema, City Attorney, and George O. Walters, Assistant City Attorney, for the City of Grand Rapids.
ON REHEARING.
For the reasons set forth in the opinion of Mr. Justice SOURIS in this case on its original hearing (1968), 380 Mich. 390, and my opinion on rehearing in Fisher-New Center Company v. State Tax Commission, 381 Mich. 713, in which the record and proceedings before the State tax commission are so markedly similar to those in the instant case, I would reverse and remand for rehearing before the State tax commission in accordance with the hearing procedures suggested in the SOURIS opinions in this case and in Fisher-New Center Company v. State Tax Commission (1969), 380 Mich. 340.
Costs to plaintiff.
T.E. BRENNAN, C.J., and KELLY, BLACK, JJ., concurred with DETHMERS, J.
In this cause rehearing was granted May 6, 1968, Justices T.M. KAVANAGH, ADAMS, and T.E. BRENNAN dissenting. For the reasons set forth in the majority opinion of this Court in Pantlind Hotel Company v. State Tax Commission (1968), 380 Mich. 390, and in the opinion in Allied Supermarkets, Inc., v. State Tax Commission (1969), 381 Mich. 693, 696, we should affirm, on rehearing, the decisions (1) of the Court of Appeals with regard to the personal property assessment and (2) of the State tax commission with regard to the real property assessment.
Appellees should have costs of rehearing.
ADAMS, J., concurred with T.M. KAVANAGH, J.
T.G. KAVANAGH, J., took no part in the decision of this case.