Comparable Properties Were Not Accepted Because They Were Smaller and Were Distressed Sales
In McDonald v. Township of Kawkawlin, Michigan Court of Appeals, No. 312502, November 26, 2013, a taxpayer’s challenge to the equalized value of his residential property for Michigan property tax purposes was properly denied because the Tax Tribunal’s findings were supported by competent, material, and substantial evidence. The Tax Tribunal determined that the taxpayer’s comparable properties in the appraisal report were smaller than the property at issue and that two of the comparable properties were distressed sales. Furthermore, the Tax Tribunal concluded that the property record card accurately described the property and complied with the State Tax Commission’s cost calculation instructions.