In Michigan Properties, LLC v Meridian Township, we address whether a tax assessor’s failure to adjust the taxable value of a parcel of real property in the year immediately following its transfer1 The cases before us involve the proper interpretation of the General Property Tax Act (GPTA), MCL 211.1 et seq. The circumstances in this case fall within the purview of these corrective statutes. Therefore, included in this comprehensive system are a number of various statutory procedures available to correct administrative errors that may occur in the assessment of real property tax.4 To varying degrees, most administrative errors are correctable so that the tax laws can be properly and fairly applied. Within this system, local assessors are charged with overseeing the assessment of thousands of parcels of property and it is assumed that some mistakes will occur. The General Property Tax Act (GPTA)3 provides a comprehensive system for the assessment of real and personal property for ad valorem tax purposes, for the collection of such taxes, and for administration of such laws. Proper resolution of this case is of major importance to municipal property tax administration, property tax levying entities and jurisprudence in this state. ![]() ![]() | 458 W South Street | Kalamazoo, MI 49007 | 26 Thall (P46421) | Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C. Real property, taxable value, property transfer, Board of Review, General Property Tax Act (GPTA)
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To get the pure elements, just use the generation 1 dragons and breed it with the Pure Unicorn get the respective elements. These can be breed using any of the 4 legendary dragons. The new breeding time for legendary dragons are 2 days and 6 hours. Since the July 2013 Light/War update, you will need to breed the pure or pure hybrids together for a chance to get the legendary dragons. These dragons are extremely powerful and useful in dragon city battles. There are also plenty of other combinations that will give you the rare hybrids. Photon(Light+Electric) + Rattlesnake(Nature + Dark) = Fallen Angel Petroleum and Pirate dragon are now regular hybrids after the Light/War update of July 2013. Poo is no longer a rare hybrid and is actually an exclusive dragon. Any War hybrid and Sea hybrid will also yield the same result. Red Woods + Petroleum will give you a shot at Leviathan. Medieval(Flame+Metal) + Alpine(Terra+Ice) = Armadillo or Cool Fire or Soccer The above combinations is what I would use to get the rare hybrids.įirebird(Flame+Nature) + Star(Terra+Electric) = Gummy You cannot breed Electric and Nature directly to get Gummy dragon.ĭark + Nature = Carnivore Plant or Rattle Snake Nature + Dark = Carnivore Plant or Rattle Snake Please note that breeding Flame and Ice to get Cool fire dragon and soccer dragon is not possible here. ![]() Please note that you cannot breed Terra and Dark together for Armadillo dragon. |
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