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Resolution for Public Legal Opinion Regarding Homeowner Tax Assessment
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Whereas, On February 14, 2014 the City Attorney provided privileged and confidential advice concerning the assessment of property taxes;
Whereas, Council requested an opinion on concerning the assessment of property taxes that could be distributed to the public;
Whereas, The City Attorney provided a public legal opinion regarding homeowner tax assessment on April 2, 2014;
Whereas, The City Attorney's public legal opinion regarding homeowner tax assessment acknowledged that Michigan Courts have not directly answered the question posed by Council;
Whereas, The City Attorney's April 2, 2014 public opinion provided an analysis that attempted to predict what Michigan courts would do if presented with a question regarding the impact of a State Tax Tribunal reduction of a property's assessed value on subsequent assessments;
Whereas, The Michigan Court of Appeals issued an opinion in the matter of Smith v. Township of Forester, case No. 315480 (June 19, 2014), in which it addressed the question of how to apply a tax assessment that has been reduced by ruling of the State Tax Tribunal; and
Whereas, The June 19, 2014 opinion of the Court in Smith v. Township of Forester was released after the City Attorney's April 2, 2014 public legal opinion regarding homeowner tax assessment;
Resolved, That the City Attorney consider the June 19, 2014 opinion of the Court in Smith v. Township of Forester; and
Resolved, That the City Attorney prepare an updated opinion regarding the impact of a successful tax assessment appeal on subsequent tax assessments in a form that is suitable for public distribution.
Sponsor: Councilmembers Eaton and Lumm
As Amended by Ann Arbor City Council on October 6, 2014