In Michigan the question of whether the common elements of a condominium are taxable appears to be well-settled. In Paris Meadows, LLC v City of Kentwood, 287 Mich App 136; 783 NW2d 133 (2010), the Michigan Court of Appeals held that pursuant to Section 131 of the Michigan Condominium Act, MCL 559.231, property taxes may only be assessed against individual condominium units, not the total property of the condominium project. Paris Meadows, supra, at 149. Accordingly, common elements may only be taxed through an assessment imposed against individual condominium units and not an assessment against the common elements themselves.     Read the article……….