Hearing Referee Excluded Fifteen Sales of Other Property in the City
In Alli v. City of Grosse Pointe Farms, Michigan Court of Appeals, No. 302232, April 24, 2012, an appeal of an assessment of residential property for local property tax purposes, the Michigan Court of Appeals determined that the Tax Tribunal correctly found that the taxpayers failed to provide evidence in support of their property value contentions because the exhibit evidence the taxpayers presented, which consisted of a list of 15 sales of other properties in the city, was excluded by the hearing referee and the taxpayers did not present any other evidence in support of their contentions of value. In addition, the Tribunal's determination of true cash value of the property using the cost-less-depreciation method was not greater than the amount produced by the sales-comparison analysis that the tribunal determined was flawed. Accordingly, the Tribunal did not adopt a greater amount as alleged by the taxpayers. Further, the taxpayers did not show that the use of the cost-less-depreciation method constituted the adoption of a wrong principle or an error of law.