Michigan National Bank v. City of Auburn Hills

How courts have described this case

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

• taxes assessed on tangible personal property could not be enforced retroactively, but rather could only be applied prospectively under the terms of the existing Detroit City Charter
• taxes assessed on tangible personal property could not be enforced retroactively, but rather could only be applied prospectively under the terms of the existing Detroit City Charter
• “[I]f the Legislature had intended to make a change that would affect title to property, it is presumed that it would have indicated that intent by appropriate language.”
• tax lien superior to interests of secured party

Source: CourtListener parenthetical corpus (CC0).