Court Opinion

ID: 9688943
Source: CourtListenerOpinion
Date Created: 2023-08-24 18:14:03.19427+00
Date Added: 2024-06-11T18:18:43.186267
License: Public Domain

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 *630appellant 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.