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E. GR. RAPIDS SCH. DIST. v. KENT COUNTY TAX ALLOCATION BOARD

Docket No. 63962, (Calendar No. 1).

415 Mich. 381 (1982)

330 N.W.2d 7

EAST GRAND RAPIDS SCHOOL DISTRICT v. KENT COUNTY TAX ALLOCATION BOARD

Supreme Court of Michigan.

Decided December 22, 1982.

Attorney(s) appearing for the Case

Varnum, Riddering, Wierengo & Christenson (by Eugene Alkema and Randall W. Kraker) for plaintiff.

Dickinson, Wright, McKean, Cudlip & Moon (by John R. Axe, James A. Samborn, and Mark A. Kellman) for defendant.

RYAN, J.

This is a taxation case.

We are asked to invalidate 1933 PA 162, MCL 211.251 et seq.; MSA 15.511 et seq., which authorizes so-called "variable millage", as a violation of the uniformity of taxation provision of Const 1963, art 9, § 3.

We hold that act 162 is unconstitutional.

I

Plaintiff, The School District of the City of East Grand Rapids, encompasses both the...

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