Meijer, Inc. v. State Tax Commission

The State Tax Commission, by leave granted, appeals from a decision of the circuit court reversing the commission’s order which denied appellee’s request for tax exemption under the tax exemption of air pollution control facilities act. 1965 PA 250; MCLA 336.1 et seq.; MSA 7.793(1), et seq.

Appellee, Meijer, Inc., operates several depart ment and food stores throughout the state. The use of incinerators to dispose of the store’s solid waste had created an air pollution problem. For example, the results of a 1969 inspection by the Grand Rapids Department of Air Pollution showed that appellee’s…