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STATE OF MICHIGAN
COURT OF APPEALS


SINGH MANAGEMENT COMPANY, INC., Petitioner-Appellant, v CITY OF NORTHVILLE, Respondent-Appellee.

UNPUBLISHED January 12, 2006

No. 256258 Tax Tribunal LC No. 00-298253

Before: O'Connell, P.J., and Smolenski and Talbot, JJ. PER CURIAM. Petitioner appeals as of right from a Tax Tribunal order granting respondent's motion for summary disposition and denying petitioner's motion for summary disposition. The petition at issue challenged the 2003 assessed and taxable values of certain commercial property, but was premised on an alleged erroneous increase in taxable value for the 2000 tax year. We affirm. This case is being decided without oral argument pursuant to MCR 7.214(E). In the absence of fraud, this Court reviews a decision of the Tax Tribunal to determine whether the tribunal erred in applying the law or adopted a wrong legal principle. Danse Corp v City of Madison Hts, 466 Mich 175, 178; 644 NW2d 721 (2002). The tribunal's factual findings are conclusive "if supported by competent, material, and substantial evidence on the whole record." Id. (citation and internal quotation marks omitted). In WPW Acquisition Co v City of Troy, 466 Mich 117, 123; 643 NW2d 564 (2002), our Supreme Court determined that MCL 211.34d(1)(b)(vii) "is unconstitutional in purporting to define `additions' for the purposes of

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