Legal Opinion

Thomson v. City of Dearborn

Michigan Supreme Court

Decided May 17, 1957No. Docket 71, Calendar 47,068PublishedCited by 6 opinions

1Opinion of the CourtDethmers, C. J.

Plaintiff, a resident owner of real estate in defendant city, appeals from a deter- mi nation of the State tax commission that parking-lots owned and operated hy defendant, for the nse of which a fee is charged, are exempt from property tax.

“The right of the legislature either to tax or exempt such public property is not open to question.” City of Traverse City v. Township of Blair, 190 Mich 313, 321 (Ann Cas 1918E, 81).

Section 2 of the general property tax act, PA 1893, No 206 (CLS 1954, § 211.2; Stat Ann 1950 Rev § 7.2), provides:

“For the purpose of taxation, real property shall include all…

2Cases cited8 opinions

  1. Wayne Village President v. Wayne Village ClerkMichigan Supreme Court · 1949
  2. City of Traverse City v. Township of BlairMichigan Supreme Court · 1916
  3. Shizas v. City of DetroitMichigan Supreme Court · 1952
  4. Cleveland v. City of DetroitMichigan Supreme Court · 1949
  5. City of Bay City v. State Board of Tax AdministrationMichigan Supreme Court · 1940

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3Cited by6 opinions

  1. Harry B. Helmsley v. City of Detroit, Michigan, a Municipal Corporation of the State of MichiganCourt of Appeals for the Sixth Circuit · 1963
  2. Sabaugh v. City of DearbornMichigan Supreme Court · 1971
  3. Thomson v. City of DearbornMichigan Supreme Court · 1957
  4. Sabaugh v. City of DearbornMichigan Court of Appeals · 1969
  5. Sabaugh v. City of DearbornMichigan Supreme Court · 1971

1 more not listed; retrieve them via the Exa API.

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