Tax Tribunal Must Make An Independent Determination of True Cash Value
In U-Wash, Inc. v. City of Allen Park, Michigan Court of Appeals, No. 295798, August 30, 2011, the Court of Appeals ruled the State Tax Commission had jurisdiction to entertain a city's proposed request to correct the taxable values of a company's car-wash equipment for local Michigan property tax purposes because the property was incorrectly reported. However, the Tax Tribunal did not fulfill its duty to make an independent determination of true cash value.
By all appearances, the tribunal's judge merely adopted the city's proposed true cash value, as corrected by the State Tax Commission, as her own findings without identifying substantial evidence to support them. Therefore, the record was insufficient to indicate that the true cash values for the tax years at issue were the amounts assessed by the city's assessor. The court remanded the case back to the Tax Tribunal for a redetermination of the true cash values.