Birmingham City Commissioner Stuart Sherman plans to appeal a state ruling that he owes more than $14,000 in back taxes because the city underestimated the true value of his home. An adjunct law professor at Wayne State University , Sherman said he respect's the State Commission's ruling that he owes the money but he disagrees with it. "Until now, I have not had an opportunity to present evidence in support of my position," he said. He plans to appeal to the Michigan Tax Tribunal, a quasi-judicial body.