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Michigan Supreme Court Lansing, Michigan

Opinion
MIDLAND COGENERATION VENTURE LIMITED PARTNERSHIP, Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees.

Chief Justice:

Justices:

Robert P. Young, Jr. Michael F. Cavanagh Marilyn Kelly Stephen J. Markman Diane M. Hathaway Mary Beth Kelly Brian K. Zahra

FILED MAY 23, 2011 STATE OF MICHIGAN SUPREME COURT

No. 140814

IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of No. 140817

the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and JAMES RUSHTON, in his capacity as Pittsfield Charter Township Assessor, and PITTSFIELD CHARTER TOWNSHIP, Defendants.

CVS PHARMACY, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and GLENN LEMMON, in his capacity as assessor for the city of Novi, and CITY OF NOVI, Defendants. No. 140818

NES RENTAL HOLDINGS, INC., Plaintiff-Appellant, v 2 No. 140819

ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and LINDA BADE, in her capacity as assessor for the city of Detroit, and CITY OF DETROIT, Defendants.

IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and LINDA BADE, in her capacity as assessor for the city of Detroit, and CITY OF DETROIT, Defendants. No. 140820

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IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and SHERRON SHULTZ, in her capacity as assessor for the city of Livonia, and CITY OF LIVONIA, Defendants. No. 140821

IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and No. 140822

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SHERRON SCHULTZ, in her capacity as assessor for the city of Livonia, and CITY OF LIVONIA, Defendants.

IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and TOM YACK, in his capacity as Canton Township Supervisor, and CANTON TOWNSHIP, Defendants. No. 140823

IRON MOUNTAIN INFORMATION MANAGEMENT, INC., Plaintiff-Appellant, v ROBERT NAFTALY, in his capacity as chairperson of the State Tax Commission, DOUGLAS ROBERTS and FREDERICK 5 No. 140824

MORGAN, in their capacities as members of the State Tax Commission, and STATE TAX COMMISSION, Defendants-Appellees, and LINDA BADE, in her capacity as assessor for the city of Detroit, and CITY OF DETROIT, Defendants.

BEFORE THE ENTIRE BENCH MARILYN KELLY, J. In these consolidated cases, we must determine whether circuit courts have subject matter jurisdiction over appeals from the State Tax Commission (STC) regarding property classifications. We conclude that they do. We hold that, because they constitute final decisions that are quasi-judicial and affect private rights, STC property-classification decisions fall within the ambit of article 6,

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Michigan Law