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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Monday, June 06 2011

Decision Was Not Based on Competent, Material, and Substantial Evidence

In MJC Chesterfield, L.L.C. v. Township of Chesterfield, Michigan Court of Appeals, No. 296975, May 17, 2011 the Michigan Tax Tribunal committed an error of law in its determination of the true cash value, state equalized value, and taxable value of a taxpayer's real property for local property tax purposes because its decision was not based on competent, material, and substantial evidence.

The Tax Tribunal seemingly had a basis to determine taxable values for most parcels of the property by following the applicable statutory formula, but the Michigan Court of Appeals could not substantiate the consumer price indexes used by the Tax Tribunal in performing any of its calculations.  In its opinion and judgment, the Tax Tribunal did not specify what inflationary rate it relied on in making its calculations other than what was represented by the taxpayer.  The court should not be required to guess at the methodology used by the tribunal when it makes its determination. 

Posted by: Ed Kisscorni AT 01:42 pm   |  Permalink   |  0 Comments  |  Email

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