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A Better Partnership
September 27, 2012

COA Opinion: Tax Tribunal erred by failing to honor the parties' stipulation regarding the value of property.

In Toll Northville Limited Partnership v. Township of Northville, the Michigan Court of Appeals considered whether the tax tribunal's adjusted valuation of property comported with the parties' stipulation regarding the value of certain parcels of land. The parties had stipulated to the value of additions to over fifty parcels, but the Tax Tribunal's opinion and judgment included additions to only nine parcels. Moreover, the value of some of of the nine additions included were also inconsistent with the parties' stipulation. The Court of Appeals noted that there was no indication that the Tax Tribunal rejected the parties' stipulation. Accordingly, the court reversed and remanded for correction of the error.

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