Mika Meyers Beckett & Jones
Local Government Law
June 4th, 2010


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Clarification of Law Regarding Ability to Opt Out of an Existing Downtown Development Authority District

A March 29, 2010 Opinion of the Attorney General has provided guidance on a key provision of the Downtown Development Authority Act, Act 197 of the Public Acts of Michigan of 1975, as amended (“Act 197”), relating to the ability of “affected taxing jurisdictions” to “opt out” of an established downtown development authority’s district and tax increment capture.
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Congress Considers Extension of ‘Build America Bond’ Program

As part of the President’s and the U.S. Congress’s 2009 economic stimulus efforts, Congress passed and the President signed into law the American Recovery and Reinvestment Act of 2009 (the “ARRA”). Part of the ARRA included provisions to assist state and local governments across the country by authorizing the issuance of new federally-taxable bonds by state and local governments.
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Recent Case of Interest

Collection of an Unlawful Millage is Not a “Mutual Mistake of Fact” for Purposes of Extending the Period Within Which a Taxpayer May File a Claim for a Refund. In the case of Briggs Tax Service LLC v Detroit Public Schools (March 30, 2010), the Michigan Supreme Court reversed the Court of Appeals and reinstated the decision of the Tax Tribunal dismissing the petitioner’s refund claim on the ground that the claim was not filed within the applicable limitations period.


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MMBJ Named One of the 101 Best and Brightest Companies to Work for in West Michigan

Mika Meyers Beckett & Jones PLC has been named one of West Michigan’s 101 Best & Brightest Companies to work for. Companies nominated for this distinction are evaluated in a number of categories, including communication, community initiatives, compensation and benefits, diversity and multiculturalism, employee education and development, employee engagement and commitment, recognition and retention, recruitment and selection and work-life balance. The judges look for above-average programs, services and solutions for employees and adaptations to various new factors in the marketplace.


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This newsleter is provided as an informational courtesy and should not be acted upon without professional advice.