Order Michigan Supreme Court
Lansing, Michigan
December 29, 2006 Clifford W. Taylor,
Chief Justice
Michael F. Cavanagh
130698 Elizabeth A. Weaver
Marilyn Kelly
Maura D. Corrigan
Robert P. Young, Jr.
Stephen J. Markman,
HIGHLAND-HOWELL DEVELOPMENT Justices
COMPANY, LLC,
Petitioner-Appellant,
v SC: 130698
COA: 262437
MTT: 00-307906
TOWNSHIP OF MARION,
Respondent-Appellee.
_________________________________________/
On November 15, 2006, the Court heard oral argument on the application for leave
to appeal the January 31, 2006 judgment of the Court of Appeals. On order of the Court,
the application is again considered, and it is GRANTED. The parties shall include
among the issues to be briefed: (1) what was the specific benefit conferred on
petitioner’s property by the special assessment confirmed in 1996, see Kadzban v
Grandville, 442 Mich 495 (1993); (2) whether that benefit was reduced by the informal
change in the improvement plan or respondent’s May 13, 2004 resolution; (3) whether
respondent’s informal change or respondent’s May 13, 2004 resolution is reviewable by
the Michigan Tax Tribunal under MCL 205.731(a); and (4) what remedy, if any,
petitioner would have if the change in the improvement plan after confirmation of the
special assessment roll reduced the value that accrued to petitioner’s property such that
the benefit became unreasonably disproportionate to the amount assessed.
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.
December 29, 2006 _________________________________________
d1220 Clerk