|Case Forum:||Michigan Court of Appeals|
|Keywords:||General Property Tax Act (GPTA), uncapping, joint tenancy|
Don M. Schmidt | Steven D. Mann | Miller, Canfield, Paddock and Stone, P.L.C. | 277 S. Rose Suite 5000 | Kalamazoo, MI 49007 |
Michigan Townships Association (MTA)
In narrowly crafting limited exceptions to property values uncapping, the Legislature could not have intended to exempt this type of perpetual tax shelter and an interpretation leading to such absurd results should not be adopted by this Court. Amici Curiae have a vital stake in the outcome of this case as their municipal constituents rely on the proper application of the General Property Tax Act, and specifically the narrow interpretations of exceptions contained within that act, for the
Reversed and remanded for entry of an order in favor of petitioner. We do not retain jurisdiction. Petitioner, being the prevailing party, may tax costs pursuant to MCR 7.219.
|MSC requested LDF amicus brief?||No|
The Petitioner is the owner of real property in the City of Traverse City. Prior to his death, Petitioner’s father owned the Property at Issue. On August 3, 2005, the Petitioner’s father quit-claimed the Property at Issue to himself and Petitioner