Consumers Power Co. v. City of Muskegon

This is an appeal by Consumers Power Company, plaintiff, from an order granting summary judgment in favor of defendant, city of Muskegon, denying recovery to plaintiff on its claim for refund of $10,615.62, the claimed excess of legal ad valorem taxes on plaintiff’s personal property for the year 1966 paid to defendant city under protest.

The undisputed facts appear to be as follows: the assessor for the city of Muskegon, in 1966, after being furnished by plaintiff with a form showing the valuation of its personal property within the city as amounting to $4,661,000, assessed plaintiff’s…