TRUGREEN LIMITED PARTNERSHIP V DEPARTMENT OF TREASURY (Concurring Opinion)

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If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports. STATE OF MICHIGAN COURT OF APPEALS TRUGREEN LIMITED PARTNERSHIP, FOR PUBLICATION July 29, 2021 Plaintiff-Appellant, v No. 344142 Court of Claims LC No. 17-000141-MT DEPARTMENT OF TREASURY, Defendant-Appellee. ON REMAND Before: SHAPIRO, P.J., and GLEICHER and SWARTZLE, JJ. SHAPIRO, P.J. (concurring). I join Judge Gleicher’s opinion in full. In our previous review of this case, I authored a concurrence in response to Judge Swartzle’s dissent. TruGreen Ltd Partnership v Dep’t of Treasury, 332 Mich App 73, 89-96; 955 NW2d 529 (2020) (SHAPIRO, P.J., concurring). As Judge Swartzle has elected to adopt that dissent by reference, I will do the same by adopting my prior concurrence by reference rather than repeating it here. /s/ Douglas B. Shapiro -1-

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