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STATE OF MICHIGAN
COURT OF APPEALS


TAYLOR COMMONS, Petitioner-Appellant, v CITY OF TAYLOR and COUNTY OF WAYNE, Respondents-Appellees.

UNPUBLISHED July 9, 1996

No. 182833 LC No. 169590

Before: Cavanagh, P.J., Hood and J.J. McDonald*, JJ. PER CURIAM. Petitioner appeals as of right from Michigan Tax Tribunal's grant of summary disposition in favor of respondents. We affirm. This case arose from petitioner's allegation that the "tax-freeze" act (the act), 1991 PA 15, caused the taxation of its property to be unconstitutional. Petitioner is the owner of an 83,330 square foot shopping center known as Taylor Commons. As of December 31, 1990, the buildings on this property were only partially constructed and were assessed for $273,550. By December 31, 1991, the buildings were complete and were assessed for $2,077,450. Petitioner claims that the provision of the act, 1991 PA 15, that allows for an increase in its assessment due to the new construction is unconstitutional where all other taxpayers' assessments were "frozen" at the 1991 levels. Petitioner unsuccessfully appealed its assessment in March 1992 to the City of Taylor and then appealed to the Michigan Tax Tribunal (the tribunal). Petitioner challenged the constitutionality of 1991 PA 15, but the tribunal found that it did not have jurisdiction to decide the issue. The tribunal found that respondents had properly applied 1991 PA 15 to petitioner's property and granted summary disposition in favor of respondents. Petitioner has raised numerous issues in its brief. Although we do not address the issues in the order or manner set forth by petitioner, we have concluded that none are meritorious. * Circuit judge, sitting on the Court of Appeals by assignment. -1

Petitioner argues that the tribunal had jurisdiction to determine the proper assessment for his property in light of this state's constitutional requirements. Whether subject matter jurisdiction exists is a question of law which is reviewed de novo by this Court. Board of County Road Com'rs for County of Eaton v Schultz, 205 Mich App 371, 375; 521 NW2d 847 (1994). "The Tax Tribunal does not have the authority to invalidate acts of the Legislature." Eyde v Charter Tp of Lansing, 420 Mich 287, 292; 363 NW2d 277 (1984). In taxation matters, the circuit court retains jurisdiction to consider certain constitutional issues concerning the validity of tax laws. Johnston v City of Livonia, 177 Mich App 200, 205; 441 NW2d 41 (1989). In this case, petitioner argues that although the act is unconstitutional, it was not asking the tribunal to make such a finding. Petitioner merely requested that the tribunal, in formulating the assessment of petitioner's property, apply the Constitution's uniformity provision, art 9,

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Michigan Law