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STATE OF MICHIGAN
COURT OF APPEALS


BEACHCOMBER MOTEL, Petitioner-Appellant, v

UNPUBLISHED January 14, 1997

No. 183672 Michigan Tax Tribunal LC No. 173606

MACKINAW TOWNSHIP, Respondent-Appellee.

Before: Saad, P.J., and Holbrook, Jr., and G.S. Buth,* JJ. PER CURIAM. Petitioner Beachcomber Motel appeals as of right from the opinion and judgment of the Michigan Tax Tribunal, Small Claims Division, which upheld respondent Mackinaw Township's determination that the true cash value of petitioner's commercial real property was $466,600 for tax year 1992 and $478,800 for years 1993 and 1994. Petitioner's request for rehearing was denied by the tribunal. We affirm in part and remand for further proceedings. This Court's review of property tax assessment appeals is tempered by a constitutionally mandated standard of review: In the absence of fraud, error of law or the adoption of wrong principles, no appeal may be taken to any court from any final agency provided for the administration of property tax laws from any decision relating to valuation or allocation. [Const 1963, art 6,

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