Order Michigan Supreme Court
Lansing, Michigan
March 29, 2013 Robert P. Young, Jr.,
Chief Justice
145340-2 & (38) Michael F. Cavanagh
Stephen J. Markman
Mary Beth Kelly
Brian K. Zahra
Bridget M. McCormack
CHERRYLAND ELECTRIC David F. Viviano,
COOPERATIVE, Justices
Petitioner-Appellee,
v SC: 145340
COA: 296829
MTT: 00-296021
BLAIR TOWNSHIP,
Respondent-Appellant.
____________________________________/
CHERRYLAND ELECTRIC
COOPERATIVE,
Petitioner-Appellee,
v SC: 145341
COA: 296830
MTT: 00-296028
EAST BAY TOWNSHIP,
Respondent-Appellant.
____________________________________/
CHERRYLAND ELECTRIC
COOPERATIVE,
Petitioner-Appellee,
v SC: 145342
COA: 296856
MTT: 00-296026
GARFIELD TOWNSHIP,
Respondent-Appellant.
____________________________________/
On March 7, 2013, the Court heard oral argument on the application for leave to
appeal the May 15, 2012 judgment of the Court of Appeals. On order of the Court, the
motion for peremptory reversal is DENIED. The application is again considered, and it is
2
GRANTED. The parties shall include among the issues to be briefed: (1) whether a
township assessor has an independent obligation to determine the true cash value of all
property within the jurisdiction of a township (see MCL 211.2(2); MCL 211.10(1)), or
whether, in determining true cash value, a township assessor is obligated to follow the
personal tax reporting form approved by the State Tax Commission (see MCL 211.19(2);
MCL 211.19(5)); and (2) whether these cases involve a mutual mistake of fact within the
meaning of MCL 211.53a.
The State Bar of Michigan Taxation Section and the Michigan Townships
Association are invited to file briefs amicus curiae. Other persons or groups interested in
the determination of the issues presented in this case may move the Court for permission
to file briefs amicus curiae.
I, Corbin R. Davis, Clerk of the Michigan Supreme Court, certify that the
foregoing is a true and complete copy of the order entered at the direction of the Court.
March 29, 2013 _________________________________________
h0326 Clerk