Naph-Sol Refining Co. v. Township of Muskegon

Plaintiff corporation owns 2 separate parcels of land in Muskegon township, Muskegon county. On parcel 1 three dwelling houses and two 55,000-barrel gasoline storage tanks are located. On the other parcel plaintiff’s offices, its refining plant, a number of gasoline and crude-oil storage tanks, and other items common to an oil refining plant are located. In 1954 the assessing officer for the defendant township placed a valuation of $96,000 on said first parcel and $358,700 on the second parcel. Plaintiff appeared before the board of review for .the township and protested each assessment, “the…