Taxation
City of Mount Pleasant v State Tax Commission
477 Mich 50 (2007)
Issue: Tax status of city – owned property
Background: After the city platted two small subdivisions, the subdivisions were placed on the tax rolls on the advice of the Michigan State Tax Commission (STC). Ultimately, the STC decided that all remaining properties acquired and owned by the city should be placed on the rolls. The STC argued that the property was not “presently used for a public purpose” and not entitled to an exemption. After receiving unfavorable decisions at the Michigan Tax Tribunal and the Court of Appeals, the city appealed to the Michigan Supreme Court. It was argued that the Michigan Supreme Court had specifically held, just three years earlier, in Wayne County v Hathcock (see case no. 2) that the acquisition of land to increase a tax base and create jobs was a public purpose.
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Why did the LDF get involved? All municipal-owned properties held for economic development purposes were at risk for being placed on tax rolls throughout the state. What action did the LDF take? Filed an amicus brief with the Michigan Court of Appeals Filed an amicus brief with the Michigan Supreme Court What was the outcome? Who prepared the amicus brief? |