Court Opinion

ID: 7954357
Source: CourtListenerOpinion
Date Created: 2022-09-08 23:47:09.940175+00
Date Added: 2024-06-11T16:34:15.800361
License: Public Domain

Boyle, J.
(concurring in part and dissenting in part). I concur in Chief Justice Riley’s conclusion that appellant was established pursuant to § 2(1) of the district library act, and therefore is not a local unit of government that levied ad valorem property taxes.
I also agree with Justice Levin’s conclusion that the Court of Appeals improperly construed § 4a of the act. Pursuant to § 4a, it is the union of the municipalities created under § 2(2) of the act that constitutes a single independent authority.
I would therefore affirm the decision of the Court of Appeals in part and reverse in part.