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TOLL NORTHVILLE LTD. v. TWP. OF NORTHVILLE

Docket No. 132466. Calendar No. 9.

743 N.W.2d 902 (2008)

TOLL NORTHVILLE LTD. and Biltmore Wineman LLC, Plaintiffs-Appellees v. TOWNSHIP OF NORTHVILLE, Defendant-Appellant.

Supreme Court of Michigan.

Decided February 5, 2008.

Attorney(s) appearing for the Case

Hoffert & Associates, P.C. (by Myles B. Hoffert and David B. Marmon), Farmington Hills, for the plaintiff.

Bauckham, Sparks, Rolfe, Lohrstorfer & Thall, P.C. (by Robert E. Thall), Kalamazoo, for the defendant.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for the State Tax Commission.

James W. Porter, P.C. (by James W. Porter), Kalamazoo, for the Michigan Townships Association, the Michigan Municipal League, the Michigan Assessors Association, and the Michigan Association of School Boards.

McClelland & Anderson, L.L.P. (by Gregory L. McClelland and Melissa A. Hagen), Lansing, for the Michigan Association of Home Builders and the Michigan Association of Realtors.

OPINION

PER CURIAM.

At issue are: (1) whether MCL 211.34d(1)(b)(viii) is constitutional and (2) whether public-service improvements, such as water service, sewer service, or utility service, constitute "additions" to property within the meaning of Const. 1963, art. 9, § 3, as amended by Proposal A. We affirm in part the judgment of the Court of Appeals that held that MCL 211.34d(1)(b)(viii) is unconstitutional because it is inconsistent...

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