TAYLOR COMMONS V CITY OF TAYLOR
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STATE OF MICHIGAN
COURT OF APPEALS
TAYLOR COMMONS,
FOR PUBLICATION
February 5, 2002
Plaintiff-Appellant,
v
CITY OF TAYLOR and COUNTY OF WAYNE,
Defendant-Appellees.
No. 224686
Wayne Circuit Court
LC No. 96-635327-AW
Updated Copy
April 26, 2002
Before: Neff, P.J., and Wilder and Cooper, JJ.
WILDER, J. (concurring).
This Court concluded in Ann Arbor v Nat'l Center for Mfg Sciences, Inc, 204 Mich App
303, 305-306; 514 NW2d 224 (1994), that the constitutionality of a statute providing for ad
valorem taxation must be evaluated under an equal protection analysis. The Supreme Court
precedent relied on by appellant does not directly address or refute this conclusion. Accordingly,
the decision in Ann Arbor is binding on this panel, and I concur in the result reached by the
majority.
/s/ Kurtis T. Wilder
-1-
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