William Bolthouse Farms, Inc. v. Newaygo County

In two separate but consolidated appeals, respondents appeal as of right from the Tax Tribunal’s decision that certain equipment used by petitioner to process produce was exempt from the general property tax pursuant to MCL 211.9Q); MSA 7.9(j). We affirm.

This case stems from a tax assessment on personal property owned by petitioner on its farm located in Grant Township in Newaygo County. The property consists of equipment used by petitioner in processing carrots and onions. Before 1987, the subject property was not included in the personal property tax rolls of Grant Township. On May 15,…