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A Better Partnership

March 2009

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March 11, 2009

COA Opinion: The State Tax Commission now has broad authority to correct prior assessments of taxable value

On March 10, 2009, the Michigan Court of Appeals published a per curiam opinion in Superior Hotels, LLC v. Township of Mackinaw, No. 276986, that expressly overrules its 30-year-old decision in Detroit v. Norman Allan & Co., 107 Mich. App. 186, 309 N.W.2d 198 (1981), and loosens the jurisdictional limits previously placed on the State Ta

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