Michigan Court of Appeals December 26, 1995, Docket 165910 (Lawnichak v. Department of Treasury)

Hoekstra, J.

Plaintiffs appeal as of right an order of the Court of Claims granting summary disposition in favor of defendant. We affirm.

The facts in this case are not in dispute. Plaintiffs are holders of royalty interests as lessors of mineral rights in oil or gas wells. Defendant is the state agency responsible for administering and collecting the severance tax, MCL 205.301

et seq.;

MSA 7.