Court Opinion

ID: 9678588
Source: CourtListenerOpinion
Date Created: 2023-08-24 06:24:44.032589+00
Date Added: 2024-06-11T18:17:05.858055
License: Public Domain

*320Edward's, 'J!
(concurring). We concur with Mr. Justice Kelly in affirming the circuit-court’s order of dismissal but principally upon the grounds that tax assessments under the general property tax law (PA 1893, No -206, as amended [CL 1948, §§ 211.150, 211-.151, CLS 1956, § 211.152 (Stat Ann 1950 Rev §§ 7-.'208, 7.209, Stat Ann 1959 Cum Supp § 7.210)]) are not “contested cases” within the meaning of the administrative procedure act (PA 1952, No 197 [CLS 1956, § 24.101 et seq. (Stat Ann 1952 Rev and Stat-Ann 1959 Cum Supp § 3.560[21.1] et seq.)]).
Smith, J., concurred with Edwards, J.