Pung v. Isabella County · ¶58

The tax assessor, however, chose to not respect the court’s decision. “I don’t care what he says,” she said of the judge who ruled for the Pungs. Id., at 61. Although nothing had changed after the tax tribunal’s decision, the tax assessor purported to tax the Pungs in 2012 what would eventually amount to $2,242 for those same additional second-home property taxes, related penalties, and interest. Even a decade later, before this Court, the County could not substantiate a legitimate basis for imposing this tax. When asked at oral argument, the County’s attorney stated: “I don’t know what the township assessor’s reasoning was.” Tr. of Oral Arg. 97.

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