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STATE OF MICHIGAN COURT OF APPEALS

BEN ALLI, Petitioner-Appellant, v CITY OF DETROIT, Respondent-Appellee.

UNPUBLISHED December 20, 2011

No. 301395 Tax Tribunal LC No. 00-343015

Before: WILDER, P.J., and TALBOT and SERVITTO, JJ. PER CURIAM. Petitioner, proceeding in propria persona, appeals as of right from a Tax Tribunal judgment adopting and incorporating the proposed findings of fact and conclusions of law of a hearing referee who in turn upheld the true cash value, assessed value, and taxable value of a parcel of real property as established by the Board of Review. Because the Tax Tribunal failed to make an independent determination of true cash value (TCV), we reverse its decision regarding TCV and remand for further proceedings. This Court reviews the decisions of the Tax Tribunal, in the absence of fraud, to determine "whether the tribunal made an error of law or adopted a wrong principle; the factual findings of the tribunal are final, provided that they are supported by competent and substantial evidence." Antisdale v City of Galesburg, 420 Mich 265, 277; 362 NW2d 632 (1984). In President Inn Props, LLC v City of Grand Rapids, ___ Mich App ___; ___ NW2d ___ (Docket No. 294452, issued February 17, 2011), slip op at 3, lv pending, this Court summarized the Tax Tribunal's role when presented with a property valuation dispute: With respect to general valuation principles in the Tax Tribunal, the petitioner has the burden to establish the true cash value of property. MCL 205.737(3); Great Lakes Div of Nat'l Steel Corp v Ecorse, 227 Mich App 379, 389; 576 NW2d 667 (1998). The burden of proof encompasses two concepts: "(1) the burden of persuasion, which does not shift during the course of the hearing; and (2) the burden of going forward with the evidence, which may shift to the opposing party." Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 354

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