MacOmb County Prosecutor v. Murphy

                                                                       Michigan Supreme Court
                                                                       Lansing, Michigan 48909
____________________________________________________________________________________________
                                                                C hief Justice                   Justices
                                                                Maura D. Cor rigan	              Michael F. Cavanagh




Opinion
                                                                                                 Elizabeth A. Weaver
                                                                                                 Marilyn Kelly
                                                                                                 Clifford W. Taylor
                                                                                                 Robert P. Young, Jr.
                                                                                                 Stephen J. Markman

____________________________________________________________________________________________________________________________

                                                                                      FILED MAY 30, 2001





                MACOMB COUNTY PROSECUTING ATTORNEY,


                        Plaintiff-Appellee,


                v	                                                                             No.          114444


                SHERRI MURPHY,


                     Defendant-Appellant.

                ____________________________________

                BEFORE THE ENTIRE BENCH


                CORRIGAN, C.J.


                        We    granted       leave      in    this         case   to    consider             whether


                defendant violated the incompatible offices act, MCL 15.181 et


                seq.; MSA 15.1120(121) et seq., by simultaneously holding


                positions as the delinquent personal property tax coordinator


                in the Macomb County treasurer’s office and as an elected


                member of the Harrison Township Board of Trustees.                                  On review


                of the incompatible offices act as a whole, we conclude that


                the phrase “public offices held by a public official,” MCL

15.181(b);     MSA   15.1120(121)(b),       encompasses   positions   of


public employment.        However, we conclude that defendant’s


positions are not inherently incompatible because only a


potential breach of duty of public office arises from the


ability of the township to contract with the county for the


collection of its delinquent personal property taxes.                 We


therefore reverse the decision of the Court of Appeals and


remand to the circuit court for entry of an order granting


summary disposition for defendant.


         I.    Factual Background and Procedural Posture


      Defendant is an elected trustee of Harrison Township.


She is also the delinquent personal property tax coordinator


in the Macomb County treasurer’s office. Under MCL 211.56(3);


MSA 7.100(3), a township board of trustees and the board of


county commissioners, with the concurrence of the county


treasurer, may agree that the county treasurer will collect


the   township’s     delinquent    personal    property   taxes.      The


Harrison      Township   Board    of   Trustees   considered   such   an


arrangement in March 1994.         A trustee eventually moved that


the   township    continue   to    collect     its   delinquent    taxes.


Defendant supported that motion.            The motion carried.


      The possibility of having the county treasurer collect


the township taxes was, however, raised again five months


later.   A trustee requested additional information about the


revenue generated if the township were to collect its own


                                       2

delinquent taxes.        In light of this development, the board


requested     plaintiff     Macomb     County    Prosecuting     Attorney’s


opinion whether defendant had a conflict of interest because


of her dual positions.


      Plaintiff     opined    that     defendant’s    offices    were    “not


necessarily incompatible, but . . . will be deemed to be


incompatible if the township trustee is presented with a


situation in which he or she is required to vote on a proposal


to   have    the   county    collect    delinquent    personal     property


taxes.”     In this case, plaintiff concluded that even though


the board had already voted to continue collecting the taxes,


defendant’s offices were incompatible because the board was


still exploring the possibility of entering into an agreement


with the county.         Defendant declined to follow plaintiff’s


suggestion that she resign from one of her positions.


      Plaintiff then sought a declaratory ruling that defendant


had violated the incompatible offices act by breaching a duty


of public office. The trial court granted summary disposition


for plaintiff under MCR 2.116(C)(10).                The court concluded


that defendant’s positions were incompatible offices because


the board of trustees had considered the question whether the


county      treasurer    should      collect     delinquent     taxes     and


defendant’s vote affected her interest as tax coordinator.


The trial court directed that defendant vacate one of the


positions.         The    court   denied        defendant’s     motion    for


                                       3

reconsideration, but stayed enforcement of its order pending


appeal.


     The     Court   of   Appeals    granted   defendant’s   delayed


application for leave to appeal and affirmed.1           The Court


concluded that a breach of duty arises when a public official


“‘cannot protect, advance, or promote the interest of both


offices simultaneously.’”       233 Mich App 381, quoting OAG,


1997-1998, No 6931, p 5 (February 3, 1997). The Court further


reasoned that a breach occurs when an “issue arises in which


one constituency’s interests may conflict with the interests


of a separate constituency represented by the official.”         Id.


at 382.     It rejected defendant’s arguments that the extent of


conflict between her positions was minimal and that a question


of fact existed regarding how a township-county agreement


would affect her position as tax coordinator.        The Court also


concluded that the trial court properly found that defendant


voted on a proposal to have the county collect the township


taxes. The Court reasoned that defendant implicitly voted not


to enter into an agreement with the county when she voted in


favor of the township collecting its own taxes.2




     1

          233 Mich App 372; 592 NW2d 745 (1999).

     2

       Defendant additionally argued that the trial court

erred in denying her motion to disqualify plaintiff because of

a conflict of interest. The Court of Appeals affirmed the

trial court’s ruling.     Defendant does not challenge that

portion of the Court of Appeals decision.


                                    4

     This Court granted defendant’s application for leave to


appeal.    462 Mich 854 (2000).


                          II.   Discussion


     The question presented is whether defendant violated the


incompatible offices act by simultaneously holding positions


as the delinquent personal property tax coordinator in the


Macomb County treasurer’s office and as an elected member of


the Harrison Township Board of Trustees.           We conclude that


defendant’s positions are not inherently incompatible because


only a potential breach of duty of public office arises from


the ability of the township to contract with the county for


the collection of its delinquent personal property taxes.


                A.   The Incompatible Offices Act


     The   incompatible    offices    act3,   at   MCL   15.182;   MSA


15.1120(122), contains the general prohibition against holding


incompatible offices.     It provides that “[e]xcept as provided


in [MCL 15.183; MSA 15.1120(123)], a public officer or public


employee shall not hold 2 or more incompatible offices at the


same time.”4



     3
       The Legislature enacted the incompatible offices act in

1978, apparently in response to a 1978 opinion of the Attorney

General that the positions of public school superintendent and

state university board member were incompatible offices under

the common law. House Legislative Analysis, HB 6699, January

22, 1979. 

     4

       Under MCL 15.181(d); MSA 15.1120(121)(d), a “public

employee” is

                                             (continued...)


                                 5

     The Legislature defined the phrase “incompatible offices”


for purposes of the act.   MCL 151.181(b); MSA 15.1120(121)(b)


provides:


          “Incompatible offices” means public offices

     held by a public official which, when the official

     is performing the duties of any of the public

     offices held by the official, results in any of the

     following with respect to those offices held:


          (i) The subordination of 1 public office to

     another.


             (ii) The supervision of 1 public office by



          4
           (...continued)

     an employee of this state, an employee of a city,

     village, township, or county of this state, or an

     employee   of   a   department,   board,   agency,

     institution,   commission,  authority,   division,

     council, college, university, school district,

     intermediate school district, special district, or

     other public entity of this state or of a city,

     village, township, or county in this state, but

     does not include a person whose employment results

     from election or appointment.


A “public officer,” in contrast, is


     a person who is elected or appointed to any of the

     following:


          (i) An office established       by   the   state

     constitution of 1963.


          (ii) A public office of a city,        village,

     township, or county in this state.


          (iii)    A    department,    board,   agency,

     institution,   commission,   authority,  division,

     council, college, university, school district,

     intermediate school district, special district, or

     other public entity of this state or a city,

     village, township, or county in this state. [MCL

     15.181(e); MSA 15.1120(121)(e).]



                               6

     another.


             (iii) A breach of duty of public office.


     The Legislature also created exceptions to the general


prohibition on holding incompatible offices.             MCL 15.183; MSA


15.1120(123)5      now   generally    allows    public     officers   and



     5

          MCL 15.183; MSA 15.1120(123) provides:


          (1) Section 2 does not prohibit a public

     officer’s or public employee’s appointment or

     election to, or membership on, a governing board of

     an institution of higher education.     However, a

     public officer or public employee shall not be a

     member of governing boards of more than 1

     institution of higher education simultaneously, and

     a public officer or public employee shall not be an

     employee and member of a governing board of an

     institution of higher education simultaneously.


          (2) Section 2 does not prohibit a member of a

     school board of 1 school district from being a

     superintendent of schools of another school

     district.


          (3) Section 2 does not prohibit a public

     officer or public employee of a city, village,

     township,   school   district,  community   college

     district, or county from being appointed to and

     serving as a member of the board of a tax increment

     finance authority established pursuant to the tax

     increment finance authority act, Act No. 450 of the

     Public Acts of 1980, being sections 125.1801 to

     125.1830 of the Michigan Compiled Laws, a downtown

     development authority established pursuant to Act

     No. 197 of the Public Acts of 1975, being sections

     125.1651 to 125.1681 of the Michigan Compiled Laws,

     or   a    local   development   finance   authority

     established pursuant to the local development

     financing act, Act No. 281 of the Public Acts of

     1986, being sections 125.2151 to 125.2174 of the

     Michigan Compiled Laws.


             (4)   Section   2   does     not   do   any     of the

                                                           (continued...)


                                     7

5
 (...continued)

following:


     (a) Prohibit public officers or public

employees of a city, village, township, or county

having a population of less than 25,000 from

serving, with or without compensation, as emergency

medical services personnel as defined in section

20904 of the pubic health code, Act No. 368 of the

Public Acts of 1978, being section 333.20904 of the

Michigan Compiled Laws.


     (b) Prohibit public officers or public

employees of a city, village, township, or county

having a population of less than 25,000 from

serving, with or without compensation, as a

firefighter in that city, village, township, or

county if that firefighter is not any of the

following:


     (i) A full-time firefighter.


     (ii) A fire chief.


     (iii) A person who negotiates with the city,

village, township, or county on behalf of the

firefighters.


     (c) Limit the authority of the governing body

of a city, village, township, or county having a

population of less than 25,000 to authorize a

public officer or public employee to perform, with

or without compensation, other additional services

for the unit of local government.


     (5) This section does not relieve a person

from otherwise meeting statutory or constitutional

qualifications for eligibility to, or the continued

holding of, a public office.


     (6) This section does not apply to allow or

sanction activity constituting conflict of interest

prohibited by the constitution or laws of this

state.


     (7) This section does not allow or sanction

                                       (continued...)


                           8

employees      to    serve    on   boards    of   institutions       of   higher


education and permits a school superintendent to serve as a


member of a school board of another district.                     The statute


also allows public officers and employees of local units of


government to serve as members of boards of tax increment


finance authorities, downtown development authorities, and


local development finance authorities.                Finally, the statute


generally allows public officers and employees of units of


local     government     having      small     populations     to    serve    as


emergency      medical       services    personnel,     firefighters,        and


perform other services for that unit of government.


        The act does not create a private cause of action.                   MCL


15.184; MSA 15.1120(124).               Rather, it grants the Attorney


General and county prosecuting attorneys the authority to


apply     to   the    circuit      court     “for    injunctive      or    other


appropriate judicial relief or remedy.”                Id.    A violation of


the act does not render an action of a public officer or


public     employee      absolutely          void.      MCL     15.185;      MSA


15.1120(125).        Instead, the decision to void an action lies


within the discretion of the circuit court.                   Id.




    5
     (...continued)

    specific actions taken in the course of performance

    of duties as a public official or as a member of a

    governing body of an institution of higher

    education that would result in a breach of duty as

    a public officer or board member. 



                                        9

          B. Public Offices Held By A Public Official


     We     reject     defendant’s      initial        argument6      that     her


positions are not “incompatible offices” because her position


as delinquent personal property tax coordinator is not a


“public     office.”       The     question       is    one     of    statutory


construction, which we review de novo.                 The Herald Co v Bay


City, 463 Mich 111, 117; 614 NW2d 873 (2000).                      Our task is


made difficult by the Legislature’s inartful draftsmanship.


In particular, the Legislature used the undefined term “public


official”    in    defining     the    phrase     “incompatible        offices”


instead of the defined terms “public officer” and “public


employee.”        Construing     the   act   as   a    whole,      however,     we


conclude that the phrase “public offices held by a public


official” encompasses public employment.


     In considering a question of statutory construction, this


Court begins by examining the language of the statute.                         Sun


Valley Foods Co v Ward, 460 Mich 230, 236; 596 NW2d 119


(1999).      We   read    the    statutory      language      in     context   to


determine whether ambiguity exists. Id. at 237; see Consumers


Power Co v Public Service Comm, 460 Mich 148, 163, n 10; 596


NW2d 126 (1999).         If the language is unambiguous, judicial



     6
       This issue is not properly preserved because defendant

first raised it in her application for leave to appeal to this

Court. See Kratze v Independent Order of Oddfellows, 442 Mich

136, 142; 500 NW2d 115 (1993). We address it nonetheless in

the interest of completeness. See Blackwell v Citizens Ins

Co, 457 Mich 662, 672; 579 NW2d 889 (1998).


                                       10

construction is precluded.         Frankenmuth Mut Ins Co v Marlette


Homes, Inc, 456 Mich 511, 515; 573 NW2d 611 (1998).                         We


enforce an unambiguous statute as written.               Sun Valley Foods,


supra at 236.        Where ambiguity exists, however, this Court


seeks      to   effectuate   the   Legislature’s       intent     through    a


reasonable       construction,     considering     the    purpose     of   the


statute and the object sought to be accomplished. Frankenmuth


Mut Ins, supra at 515.


        The statute involved in this case defines the phrase


“incompatible offices” as “public offices held by a public


official which, when the official is performing the duties of


any of the public offices held by the official, results in”


the   subordination     of   one    public    office     to    another,    the


supervision of one public office by another, or a breach of


duty of public office.        MCL 151.181(b); MSA 15.1120(121)(b).


        We construe the undefined terms “public office” and


“public     official”   according     to     the   common     usage   of   the


language.       Consumers Power, supra at 163.                The dictionary


definitions of the words “public,” “official,” and “officer”


suggest that the terms “public official” and “public officer”


are synonymous.7 Words, however, are given meaning by context



      7

       This Court often consults dictionary definitions to

ascertain the generally accepted meaning of words. Consumers

Power, supra at 163, n 10. Random House Webster’s College

Dictionary, p 1091, defines the word “public” as meaning “of,

pertaining to, or being in the service of a community or

                                               (continued...)


                                     11

or setting.     Id. at 163, n 10.       In defining the phrase


“incompatible offices,” the Legislature used the term “public


official,”    rather   than   the    term        it   defined   in     the


statute—“public officer.”      The Legislature’s use of this


undefined term when it could have easily employed the defined


term suggests that the terms are not synonymous for purposes


of this statute.    See 82 CJS, Statutes, § 310, pp 400-401.            We


therefore conclude that the statutory language “public offices


held by a public official” is ambiguous.


     To   resolve   this   ambiguity,       we    examine   the      other


provisions of the act to ascertain whether the Legislature


intended to include positions of public employment within the


prohibition on incompatible offices.        We construe an act as a




     7
      (...continued)

nation.”   That dictionary includes the following among its

definitions of “office”:


          1. a place where business is conducted. . . .

     4. the staff that works in a place of business. 

     5. a position of duty, trust, or authority; the

     office of president. 6. employment or position as

     an official: to seek office. . . . [Id. at 939,

     emphasis in original.]


It defines the word “official” as follows:


          n. 1. a person appointed or elected to an

     office or charged with certain duties. –adj. 2. of

     or pertaining to an office or position of duty,

     trust, or authority: official powers. 3. appointed,

     authorized, or approved by a government or

     organization. 4. holding office. 5. public and

     formal; ceremonial. [Id, emphasis in original.]



                               12

whole to harmonize its provisions and carry out the purpose of


the Legislature.   Farrington v Total Petroleum, Inc, 442 Mich


201, 209; 501 NW2d 76 (1993); Gusler v Fairview Tubular


Products, 412 Mich 270, 291; 315 NW2d 388 (1981), reh gtd 414


Mich 1102 (1982), app dis 414 Mich 1102 (1983).                 “[T]he


interpretation to be given to a particular word in one section


[is] arrived at after due consideration of every other section


so as to produce, if possible, a harmonious and consistent


enactment as a whole.”    Grand Rapids v Crocker, 219 Mich 178,


182-183; 189 NW 221 (1922).


     We conclude that §§ 2 and 3 of the incompatible offices


act evince a legislative intent to include positions of public


employment within the scope of the act.             MCL 15.182; MSA


15.1120(122)   provides   that   “a    public    officer   or   public


employee shall not hold 2 or more incompatible offices at the


same time.” The section prohibits particular individuals from


holding two or more incompatible offices at the same time.


The Legislature could have simply omitted any reference to


public employees if it intended that the prohibition apply


only to positions held by public officers.         The statute would


have provided that “a public officer shall not hold 2 or more


incompatible offices at the same time.”         Under this alternate


language, a public employee would not have been prohibited


from holding one public office because the employee would not


become a “public officer” until elected or appointed to the


                                 13

first office.    The employee would then only hold one public


office, not two.   Accordingly, on review of § 2 of the act, we


conclude that the Legislature’s inclusion of public employees


within the prohibition evinces an intent that positions of


public    employment   are   “public   offices   held    by   a   public


official.”8


     The exceptions contained in the act, MCL 15.183; MSA


15.1120(123),    similarly    reveal   a   legislative   intent     that


positions of public employment fall within the scope of the


act.


        Exceptions (1), (3) and (4) expressly apply to public


officers or public employees.      Moreover, the prefatory phrase


of those exceptions (“Section 2 does not . . .”)         signals that


the prohibition contained in § 2 generally applies to both


public officers and public employees.        If the prohibition did


not apply to public employees, no need would exist to include


public employees within the exception. 


        On review of the statute as a whole, we thus conclude



     8
       The Legislature’s inclusion of public employees within

the scope of the prohibition comported with the Attorney

General’s historical approach to common-law incompatibility.

In OAG, 1963-1964, No. 4309, p 459 (September 11, 1964), the

Attorney General opined that the common-law rule against

incompatibility extended to public employment or position.

The Attorney General reiterated that conclusion in OAG, 1967­
1968, No. 4620, p 278, 279 (August 7, 1968), stating that

“[t]he rule of incompatibility has been extended to public

employment where the duties of the public employment and the

public office are incompatible so that they may not be

simultaneously exercised by the same person.”


                                 14

that the phrase “public offices held by a public official”


encompasses positions of public employment.                       Although the


Legislature could have evinced its intent in clearer terms, we


join the Attorney General9 and the Court of Appeals10 in


adopting          this    reasonable    construction     of   the    statutory


language because it best furthers the Legislature’s intent, as


reflected in the other provisions of the act.11                   We therefore


conclude that defendant’s positions as delinquent property tax


coordinator and township trustee both are “public offices held


by a public official” for purposes of the incompatible offices


act.         We    thus   turn   to    the   question   whether     defendant’s



       9

             OAG, 1979-1980, No 5626, p 537, 541, (January 16,

1980).

       10

       Wayne Co Prosecutor v Kinney, 184 Mich App 681, 683;

458 NW2d 674 (1990).

       11

        Our construction of the statutory language is also

consistent with the words chosen by the Legislature in

amending the act.        The Legislature has amended the

incompatible offices act three times. 1984 PA 72; 1992 PA 10;

1994 PA 317.    The 1984 amendment added an exception that

allows public officers and employees of a city, school

district, community college district or county to serve as a

member of the board of tax increment finance authority. The

1992 amendment extended that exception to membership on

downtown development authorities and local development finance

authorities. The 1992 amendment also added an exception for

public officers and public employees of local units of

government having populations less than 25,000.       The 1994

amendment made stylistic changes and extended the exception

for development and finance authorities to employees and

officers of villages and townships. As with the exceptions

contained in the original act, these exceptions use language

that suggests that public employment constitutes a public

office for purposes of the prohibition on holding incompatible

offices.


                                         15

performance of the duties of one of the offices resulted in


one of the three situations set forth in MCL 151.181(b); MSA


15.1120(121)(b).


                C.   Breach of Duty of Public Office


      The statute defines “incompatible offices” as “public


offices held by a public official which, when the official is


performing the duties of any of the public offices held by the


official, results in” the subordination of one public office


to another, the supervision of one public office by another,


or “[a] breach of duty of public office.” MCL 151.181(b); MSA


15.1120(121)(b).        The parties agree that this case does not


involve the first two prohibited situations.                   We therefore


limit     our   review     to    determining         whether    defendant’s


performance of her duties resulted in a breach of duty of


public office. We conclude that defendant’s positions are not


inherently incompatible because only a potential breach of


duty of public office arises from the ability of the township


to   contract    with    the    county   for    the   collection     of   its


delinquent personal property taxes.


        Under the statute, incompatibility exists only when the


performance     of   the   duties   of    one   of    the   public   offices


“results in” one of the three prohibited situations. By using


the phrase “results in,” the Legislature clearly restricted


application of the statutory bar to situations in which the


specified outcomes or consequences of a particular action


                                    16

actually occur.12     That a breach of duty may occur in the


future or that a potential conflict exists does not establish


incompatible offices.      The official’s performance of the


duties of one of the offices must actually result in a breach


of duty.


     The Attorney General recognized this limitation in 1979­

1980 OAG No 5626, pp 537-542 (January 16, 1980). The Attorney


General explained:


          [I]n many situations the public official may

     be able to perform the functions of two public

     offices without breaching a duty of either office

     by simply not performing a function which may

     constitute a breach of duty.


          By way of illustration, under the common law

     the authority of two public entities to contract

     with each other would prohibit the same person from

     serving   both  in   positions   of  influence   in

     determining whether to approve, amend or implement

     the contract since the person could not give

     complete loyalty to one entity without some

     sacrifice of loyalty to the other. This would be

     true even if the two public entities had not

     contracted with each other in the past or

     contemplated doing so in the foreseeable future.

     It was the potential for conflict which was

     determinative, even though no actual conflict of

     duties has occurred. . . .


          Where, however, incompatibility arises only

     when the performance of the duties of the two

     offices results in a breach of duty of a public

     office, there is not incompatibility until the two

     public entities actually enter into contractual



     12

        Random House Webster’s College Dictionary, p 1148,

defines the verb “result” as “1. to arise or proceed as a

consequence from actions, circumstances, premises, etc.; be

the outcome. 2. to terminate or end in a specified manner or

thing: to result in failure.”


                               17

     negotiations with each other. Also, in such cases,

     the public officer or employee may avoid breaching

     his or her duty of loyalty by abstaining from

     participating in the consideration of the contract.


     We agree with the Court of Appeals that a breach of duty


arises when a public official holding dual offices cannot


protect, advance, or promote the interest of both offices


simultaneously.   Public officers and employees owe a duty of


loyalty to the public.   63C Am Jur 2d, Public Officers and


Employees, § 247, p 690. “All public officers are agents, and


their official powers are fiduciary.   They are trusted with


public functions of the good of the public; to protect,


advance and promote its interests . . . .”     People ex rel


Plugger v Twp Bd of Overyssel, 11 Mich 222, 225 (1863)


(opinion of Manning, J.).


     The Court of Appeals, however, erroneously held that a


breach of duty exists when “an issue arises in which one


constituency’s interests may conflict with the interests of a


separate constituency represented by the official.”   233 Mich


App 382. In so concluding, the Court failed to recognize that


the statute focuses on the manner in which the official


actually performs the duties of public office. The Court thus


disregarded the statutory language requiring an actual breach


of duty.13



     13

       The dissent would “focus” the breach of duty inquiry

beyond contract negotiations or contract formation.     The

                                             (continued...)


                              18

     In this case, the circuit court erred in granting summary





     13
       (...continued)

dissent asserts that contract negotiations and formation are

merely examples of situations where conflicts of interest and

breaches of duty may occur.     The dissent concedes that an

actual, not potential, conflict of interest must exist. Slip

op at 6. It finds nothing in the statutory language of the act

that justifies, much less compels, the contract-or-negotiation

limitation on the breach of duty inquiry, and thus the inquiry

must transcend that artificial barrier.


     The dissent’s interpretation of the act is an invitation

for political mischief.       If the act reaches potential

conflicts of interest, the likelihood of political shenanigans

escalates. For example, a township board member could compel

the removal of another board member who is also an employee of

a public university by forcing a vote on a proposal that the

board consider entering into a contract with the university

for the study of grass diseases around the township hall. The

dissent would hold that a mere proposal to consider entering

into negotiations for such a contract raises a potential

conflict of interest requiring that board member to choose

which position to abandon.


     On the contrary, the statutory language defining

“incompatible offices” as offices that, “when the official is

performing the duties of . . . office . . . results in . . .

(iii) a breach of duty” reflects a legislative intent to

eschew the common-law focus on potential conflicts in favor of

actual breaches of duty. This legislative choice encourages

civic-minded individuals to engage in public service in as

many capacities as they choose, without limiting their

involvement through concerns about potential conflicts of

interest.   The Legislature has focused on actual breaches,

recognizing the value of enabling public employees to serve in

public offices when they are off duty. The act is, in effect,

a public employees enabling act. Thus, our interpretation is

consistent with the plain language of the statute.


     The dissent asserts that defendant’s vote constitutes a

breach of duty even if the contract-or-negotiation limitation

is valid, characterizing the vote essentially as a contract or

negotiation    decision.       We   reject    the    dissent’s

characterization of defendant’s preliminary vote as a

negotiation-or-contract decision.


                              19

disposition    for       plaintiff    under    MCR   2.116(C)(10).14        The


township and the county unquestionably may contract for the


collection     of    delinquent       personal    property       taxes.     MCL


211.56(3); MSA 7.100(3).            Defendant coordinates the division


of the county treasurer’s office that handles day-to-day


collection matters.             Although defendant potentially could be


placed at both ends of a contract between the county and a


local unit of government, the record reflects that Harrison


Township had no existing contract with the county and was not


negotiating a contract with it.


     Under these circumstances, no incompatibility exists


between    defendant’s          positions    until   the   public    entities


actually   enter         into   contractual    negotiations.         A    public


official in defendant’s position may avoid breaching the duty


of   loyalty        by    not     participating      in    the    preliminary


consideration of a possible agreement with the county.15                     The



     14
       In reviewing a motion for summary disposition under MCR

2.116(C)(10), the trial court considers the documentary

evidence submitted by the parties in a light most favorable to

the party opposing the motion. Smith v Globe Life Ins Co, 460

Mich 446, 454; 597 NW2d 28 (1999). The trial court may grant

the motion if the documentary evidence creates no genuine

issue of material fact for trial and the moving party is

entitled to judgment as a matter of law. Id. at 454-455. We

review de novo the trial court’s ruling on a motion for

summary disposition. Id. at 454.

     15

        Defendant should have abstained from voting on the

motion that the township continue to collect its delinquent

personal property taxes. By voting on the motion, defendant

breached a duty of loyalty to Macomb County.    We do not,

                                             (continued...)


                                       20

circuit court therefore erred in granting summary disposition


for plaintiff.      In light of the absence of any genuine issue


of material fact, the court should have granted summary


disposition for defendant under MCR 2.116(I)(2). Accordingly,


we remand to the circuit court for entry of an order granting


summary disposition for defendant.


                          III.    Conclusion


     We conclude that defendant’s positions are not inherently


incompatible because only a potential breach of duty of public


office arises from the ability of the township to contract


with the county for the collection of its delinquent personal


property   taxes.      Under     the   circumstances   of   this   case,




     15
      (...continued)

however, view this action as necessitating that defendant

vacate one of her positions because the township never

negotiated with the county and has not entered into an

agreement with the county.    Under these circumstances, the

circuit court had discretion whether to void the defendant’s

action in voting on the motion. MCL 15.185; MSA 15.1120(125).

In light of the passage of time and the absence of any

indication in the record that defendant cast the deciding

vote, we conclude that the circuit court should not void

defendant’s action.


     The dissent asserts that if the contract-or-negotiation

limitation is invalid, the vote manifests an actual conflict

of interest and thus a violation of the incompatible offices

act (part II). We decline to characterize defendant’s vote as

a negotiation-or-contract decision. Moreover, although MCL

211.56(3); MSA 7.100 allows a county treasurer to reimburse

itself for the costs of collecting the delinquent taxes, and

to transfer to the county’s general fund any funds exceeding

the costs of collection, the record in this case contains no

proof the Macomb County Treasurer’s best interest was to

contract with the township.


                                   21

defendant’s holding of dual offices did not violate the


incompatible offices act because the governmental entities


never entered into contractual negotiations.            We therefore


reverse the decision of the Court of Appeals and remand to the


circuit   court   for   entry   of     an   order   granting   summary


disposition for defendant.


     TAYLOR , YOUNG , and MARKMAN , JJ., concurred with CORRIGAN , C.J.





                                 22

                  S T A T E O F M I C H I G A N


                          SUPREME COURT





MACOMB COUNTY PROSECUTING ATTORNEY,


     Plaintiff-Appellee,


v                                                   No. 114444


SHERRI MURPHY,


     Defendant-Appellant.

___________________________________

CAVANAGH, J. (concurring in part and dissenting in part).


     I agree with the majority that the phrase “public offices


held by a public official” encompasses positions of public


employment.   Also, I agree that the defendant’s positions as


delinquent property tax coordinator and township trustee both


constitute “public offices held by a public official” as


defined in the incompatible offices act (IOA), MCL 15.181(b);


MSA 15.1120(121)(b).    Therefore, I join parts II (A) and II


(B) of the majority opinion.     However, I disagree with the


majority’s conclusion that the defendant’s holding of dual


offices did not violate the IOA.      Rather, I agree with the


courts below that the defendant’s offices were impermissibly

incompatible, and would affirm summary disposition in favor of


the plaintiff. Therefore, I respectfully dissent from part II


(C) and the result of the majority opinion.


                                   I


     Section    (2)   of   the   incompatible   public   offices   act


prohibits a public officer or public employee from holding two


or more incompatible offices simultaneously.        MCL 15.182; MSA


15.1120(122).    “Incompatible public offices” are defined at


MCL 15.181(b); MSA 15.1120(121)(b) as follows:


          “Incompatible offices” mean public offices

     held by a public official which, when the official

     is performing the duties of any of the public

     offices held by the official, results in any of the

     following with respect to those offices held:


          (i) The subordination of one public office to

     another.


          (ii) The supervision of one public office by

     another.


            (iii) A breach of duty of public office. 


     Only    subsection      (iii)      is   presently   at   issue.


Specifically, we are faced with whether a violation of the IOA


occurred when the defendant, in her capacity as township


trustee, chose to vote in favor of a motion to have the


township continue to collect its own taxes. 


     The majority holds that the defendant did not breach a


duty of public office by voting in favor of allowing the


township to continue collecting its own taxes because the vote



                                   2

did   not   result   in    contractual       negotiations   or     create   a


contractual relationship between the county and the township.


The majority’s position springs from 1979-1980 OAG No 5626,


537   (January   16,      1980),   in    which    the   Attorney    General


distinguished the common law from the IOA.              According to the


Attorney General, the common law prohibited a single person


from holding dual positions of influence with public entities


that had authority to contract with one another, whereas the


IOA finds incompatibility only when the performance of the


duties of the offices results in a breach of duty of public


office. The primary distinction, the Attorney General opined,


is that the common law focused on the offices themselves,


while the IOA focuses on the officer’s actions.              As such, the


Attorney General reasoned that incompatibility does not arise


until the two public entities actually enter into contractual


negotiations with each other.                Also, the Attorney General


noted that, in such cases, the public officer can avoid


breaching the duty of loyalty by abstaining from consideration


of the contract.


      I cannot agree with the majority that the statutory


violation in this case arose merely from the fact that the


township and the county had the ability to contract with one


another.    Further, I disagree with 1979-1980 OAG No 5626, 537


(January 16, 1980), to the extent that it implies that, in



                                        3

cases involving an officer who holds positions with two


entities that have the ability to contract with one another,


the performance of an officer’s duties can only result in a


breach at the point at which two entities enter into contract


negotiations with each other.          Nowhere does the IOA provide


that public offices will be incompatible only when a party


holding the public offices is placed on the competing ends of


a contract or contract negotiations.        The focus is instead on


whether a duty has been breached.


      Public officials are charged with a variety of duties,


the   breach   of   which   may   potentially   result   in   an   IOA


violation. Though a public official’s decision to participate


in contract negotiations is one example of a situation where


a breach of duty of public office may arise, the statutory


language simply does not support the assertion that it is the


only example.


      Even assuming that subsection (iii) supports a finding of


incompatibility only when an officer’s performance of his


duties   bears   upon   the   competing    entities’   abilities    to


contract with one another, the majority fails to recognize


that a vote to decide whether the township should be allowed


to continue collecting its own taxes is a decision against


entering a contract to have someone else collect taxes.


Though the vote in question did not explicitly mention the



                                  4

possibility that the township could alternatively enter into


a contract allowing Macomb County to collect taxes, the result


of the vote was the same as if the question had been “should


the township collect its own taxes or should the township


contract with Macomb County?”            In either case, the vote


foreclosed the possibility that the county would be enabled to


collect taxes.


      For these reasons, I believe that our focus must extend


beyond the question whether a contractual relationship has


been entered between the county and the township. Instead, we


should consider whether the contested action, here a vote to


decide who is responsible for collecting taxes, amounts to the


performance of one duty and the breach of another.1


                                  II


      Having decided that our focus should be on the statutory


language, we must next determine what constitutes a breach and


whether a breach occurred in this case.        The majority adopts


the Court of Appeals view that “a breach of duty arises when


a   public   official   holding   dual    offices    cannot   protect,


advance,     or   promote   the    interest     of     both    offices


simultaneously.”    Slip op at 19.        The cited basis for this




      1

       While the majority believes that my approach invites

mischief, I believe that it is an approach required by the

legislative language. Cries of mischief should, therefore, be

directed toward the Legislature.


                                  5

premise is that public officers are fiduciaries who owe a duty


of loyalty to the public.              The majority then concludes that


two public offices will not be deemed incompatible simply


because one official represents two constituencies, each of


which may have interests that conflict with the other’s


interests. Instead, the majority holds, an actual breach must


exist.


      I     agree    with    the    majority   that   the   question     under


subsection (iii) of the IOA is not whether a particular


officer might potentially face a conflict of interest or


breach of duty at some undetermined point in the future.                   The


statutory      use    of    the    word   “breach”    and   the   phrase   “is


performing the duties” imply that an officer’s performance is


relevant to whether an IOA violation has occurred. Similarly,


the   use    of     the    word    “results”   implies   that     a   situation


actually must have arisen in which the officer has breached


one duty through the performance of another. For this reason,


the IOA does seem to support the proposition that an actual


event must trigger the breach contemplated by subsection


(iii). For example, had the township never considered whether


it should collect its own taxes, the defendant’s duties as tax


coordinator would only potentially conflict with her duties as


township trustee. However, at the moment the township took up


the tax question, the vote that occurred had an effect on the



                                          6

township    itself    and    on   the    township’s   relationship    (or


nonrelationship) with the county. I believe that the majority


errs in concluding that no breach existed in this case. 


     The circuit court recognized a problem that the majority


does not.    It held:


          In the instant matter, a situation has arisen

     involving both of defendant’s offices which has

     resulted in a breach of her public duty. The issue

     of whether to allow Macomb County to collect

     delinquent   property   taxes–and   related  fees,

     expenses, interest, penalties and other charges–

     has been presented to the Harrison Township Board

     of Trustees. Defendant’s vote on this issue as a

     township trustee impacts her interests as a

     delinquent personal property tax coordinator for

     the county.    This conflict is unavoidable and

     defendant can not protect, advance, or promote the

     interests of both her offices with disinterested

     skill, zeal and diligence. [Emphasis added.]


The circuit court decision was based on the premise that the


defendant’s decision to vote on the measure resulted in the


breach of her duty to the county.2            I do not believe that the


circuit court committed an error requiring reversal in holding


that the defendant’s decision to vote in her capacity as


trustee    affected    her    duties     as   delinquent   property   tax




     2
       As the circuit court recognized, a township trustee is

duty bound to carry out the business of the township as an

agent and fiduciary of the township.           See People v

Hirschfield, 271 Mich 20, 25; 260 NW 106 (1935).       In the

present controversy, the question is whether the defendant’s

decision to carry out the business of the township by voting

on a motion to continue the township’s tax collection policy

breached a duty she owed either to the township or to the

county.


                                        7

coordinator.


       Even the majority acknowledges that “by voting on the


motion defendant breached a duty of loyalty to Macomb County.”


Slip       op    at    21,   n   14.   The    majority   further   implicitly


recognizes the predicament created by the vote when it submits


that the defendant “should have abstained from voting on the


motion.”         Id.    However, the majority summarily dismisses the


defendant’s breach in a footnote.                Id.3


       I cannot join the majority’s dismissal of the defendant’s


breach.4         Given the statutory language, I fail to see how the


breach can be excused.                 Rather, the defendant’s actions


constitute a breach under the majority’s own test.                  She could


not “protect, advance, or promote the interest of both offices


simultaneously” as the majority purports to require.                  Slip op


at 19.          Unlike the majority, I believe that the defendant’s



       3
      Contrary to the majority’s assertion, I believe that an

actual, rather than potential, breach occurred in this case.

       4
       Similarly, I cannot agree that the harm can be remedied

by declaring that the defendant “should have abstained.” In

so concluding, the majority implicates a number of questions

that are not before this Court.      Arguably, the defendant

became unable to avoid a breach of duty once the vote arose.

It is also arguable that a decision to abstain would have, in

itself, illustrated the defendant’s inability to serve the

interests of the township. See, e.g., Contesti v Attorney

General, 164 Mich App 271; 416 NW2d 410 (1987), quoting OAG

1979-1980, No 5626, 545 (January 16, 1980), for the

proposition that abstention may eliminate a conflict of

interest, but not incompatibility of offices. In any event,

we need not decide the issue because the defendant did

actually vote.


                                         8

decision to vote triggered the IOA, and that her offices are


incompatible.   Therefore, I would affirm summary disposition


in favor of the plaintiffs.


     WEAVER and KELLY , JJ., concurred with CAVANAGH , J.





                                9