Court Opinion

ID: 9690002
Source: CourtListenerOpinion
Date Created: 2023-08-24 18:51:37.484023+00
Date Added: 2024-06-11T18:18:53.195025
License: Public Domain

Griffin, J.
(concurring). I join with the majority in reversing the decision of the Tax Tribunal. The language of the statute is clear and unambiguous, thereby precluding judicial construction. Lorencz v Ford Motor Co, 439 Mich 370, 376; 486 NW2d 844 (1992). I follow Bauer v Dep’t of Treasury, 203 Mich App 97; 512 NW2d 42 (1993), not because I am compelled to do so, but because Bauer was correctly decided.