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STATE OF MICHIGAN
COURT OF APPEALS


NEW ENGLAND TOWNE HOUSES COOPERATIVE, INC., Plaintiff-Appellee-CrossAppellant, v CITY OF ROSEVILLE, Defendant-Appellant-CrossAppellee.

UNPUBLISHED February 24, 2005

No. 251577 Macomb Circuit Court LC No. 2002-004587-CZ

Before: Fort Hood, P.J., and Griffin and Donofrio, JJ. PER CURIAM. Defendant appeals as of right the circuit court order finding MCL 211.27a(6)(j) did not allow for the uncapping of plaintiff's property tax assessments. Plaintiff cross-appeals from the portion of the court's order finding the statute constitutional. We reverse regarding defendant's appeal and affirm the cross-appeal. This appeal is being decided without oral argument pursuant to MCR 7.214(E). Plaintiff is a non-profit cooperative housing corporation that operates a 221 unit cooperative housing complex in Roseville. Plaintiff holds legal title to the real estate, and occupants of the units must become members of the corporation by buying one share of stock. In July 2002, defendant's assessor notified plaintiff that defendant would partially uncap the taxable value of the property based on transfers of a number of membership units pursuant to MCL 211.27a(6)(j). Plaintiff filed this action, asserting that the increased assessment denied it due process of law and violated 1963 Const, art 9,

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Michigan Law