Edward Rose Building Co. v. Independence Township

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a developer's discount did not apply to land that had been subdivided and improved and marketed on an individual lot basis
• land is appropriately valued “as if available for development to . . . that most likely legal use which will yield the highest present worth”
• “It recognizes that the use to which a prospective buyer would put the property will influence the price which the buyer would be willing to pay.”
• “Land is appropriately valued as if available for development to its highest and best use, that most likely legal use which will yield the highest present worth.” (Emphasis added; quotation marks and citation omitted)
• The uniformity requirement of the Michigan Constitution is concerned with uniformity in the mode of assessment and the rate of taxation and \compels the assignment of values to property upon the basis of the true cash value of the property....\
• The uniformity requirement of the Michigan Constitution is concerned with uniformity in the mode of assessment and the rate of taxation and “compels the assignment of values to property upon the basis of the true cash value of the property . . . .”

Source: CourtListener parenthetical corpus (CC0).