HARRY R JAVENS V CITY OF FERNDALE
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STATE OF MICHIGAN
COURT OF APPEALS
HARRY R. JAVENS and JOYCE A. JAVENS,
UNPUBLISHED
January 12, 2001
Petitioners-Appellants,
v
No. 211709
Michigan Tax Tribunal, Small
Claims Division
LC No. 0232291; 0232292
CITY OF BERKLEY,
Respondent-Appellee.
HARRY R. JAVENS and JOYCE A. JAVENS,
Petitioners-Appellants,
v
No. 211774
Michigan Tax Tribunal, Small
Claims Division
LC No. 0232293; 0232294
CITY OF FERNDALE,
Respondent-Appellee.
AFTER REMAND
Before: Wilder, P.J., and McDonald and Doctoroff, JJ.
MEMORANDUM.
These consolidated cases return to this Court after remand to the Michigan Tax Tribunal,
Small Claims Division. Petitioners appealed as of right judgments of the tax tribunal that
affirmed property tax assessments on petitioners’ two properties in Ferndale and two properties
in Berkley. This Court found that the tribunal failed to made adequate findings of fact and
conclusions of law and its own, independent determination of the true cash value of petitioners’
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properties.1 On remand, the tribunal issued a revised opinion and judgment in each case finding
that respondents accurately determined the properties’ value through the market valuation
method and ordering revisions in the properties’ true cash, assessed, and taxable values.
After reviewing the revised opinions of the tribunal, we conclude that the tribunal’s
findings of facts and conclusions of law are sufficient to satisfy its requirements under MCL
205.751(1); MSA 7.650(51)(1). In addition, the tribunal did not err when it concluded that the
market valuation method utilized by respondents properly reflected the true cash value of
petitioners’ properties. Petitioners clearly failed to meet their burden of proving that the
properties’ value should be determined by the capitalization of income method. Great Lakes
Division of National Steel Corp v City of Ecorse, 227 Mich App 379, 389; 576 NW2d 667
(1998). Further, we find no error in the Tribunal’s independent determination of the properties’
true cash, assessed, and taxable values.
Affirmed.
/s/ Kurtis T. Wilder
/s/ Gary R. McDonald
/s/ Martin M. Doctoroff
1
Javens v City of Berkley, unpublished opinion per curiam of the Court of Appeals, issued
August 15, 2000 (Docket Nos. 211709 and 211774).
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