Value Was Predicated on Competent, Material, and Substantial Evidence
In Muskegon River Youth Home, Inc. v. Township of Sylvan, Michigan Court of Appeals, No. 301329, January 26, 2012 the Michigan Tax Tribunal's valuation of a taxpayer's male and female residential buildings on its property for the 2006 local property tax year was proper because the tribunal's findings were predicated on competent, material, and substantial evidence. The tribunal noted that the township's property record card was the only evidence of valuation presented during the hearing. The tribunal stated that the record card was supported by the testimony of the township's current assessor, who claimed that the township's economic condition factor was equally applied to all properties throughout the township based on their class. Further, the taxpayer did not present sufficient evidence that the township's economic condition factor was incorrect.
The tribunal also satisfied its responsibility of making an independent determination. After discussing and weighing all the evidence, the tribunal was not persuaded that the taxpayer's property was misclassified or assessed over 50% of its true cash value. The tribunal did not automatically adopt the township's valuation, as evidenced by its modification of the valuation based on the recognition that the township's valuation included a nonexistent sprinkler system in the female facility.