BROADCASTING PARTNERS INC V CITY OF OAK PARK
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STATE OF MICHIGAN
COURT OF APPEALS
BROADCASTING PARTNERS, INC.,
UNPUBLISHED
Petitioner-Appellee,
v
No. 181517
Michigan Tax Tribunal
LC No. 204449
CITY OF OAK PARK,
Respondent-Appellant
Before: White, P.J., and Holbrook, Jr. and G. S. Buth*, JJ.
WHITE, J. (dissenting).
The tax tribunal’s orders denying respondent’s motion for summary disposition and denying
respondent’s motion for reconsideration do not state the reasons for denial, except to the extent that the
latter order states:
The tribunal having given due consideration to the Motion, the response, and the fact
that MCL 211.53a may have some applicability to this case, therefore…”
Nowhere does the tribunal indicate that it accepts petitioner’s or rejects respondent’s
construction of t e statute. The tribunal simply concluded that genuine issues remained. Under the
h
circumstances, I would not affirm or reverse, but would remand either for an opinion addressing the
merits of the motion, or for further proceedings without prejudice to the respondent’s seeking review of
the issue if the tribunal actually decides the issue in petitioner’s favor.
/s/ Helene N. White
* Circuit judge, sitting on the Court of Appeals by assignment.
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