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A Better Partnership
October 04, 2016

MSC vacates COA holding that $0.25 Friend of the Court assessment is a tax

In Trantham v. State Disbursement Unit, No. 153191, the Michigan Supreme Court vacated the portion of the Court of Appeals’ opinion holding that a $0.25 assessment for the Attorney General’s operations fund—which the Friend of the Court (FOC) collected from child support payers under MCL 600.2538(1)—was a tax.  It also vacated the Court of Appeals’ ruling remanding the case to the Court of Claims to determine the constitutionality of the assessment.  The Court stated that the issue of whether the assessment was a constitutional tax was not raised by either party and was, therefore, unnecessary to the contested issue of whether the FOC’s user fee violated the Takings Clause and substantial due process. 
In all other respects, leave to appeal was denied.   To read our previous post about the Court of Appeals’ opinion, click here

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