Legal Opinion
City of Troy v. Cleveland Pneumatic Tool Co.
Michigan Court of Appeals
Decided September 10, 1981No. Docket 50920PublishedCited by 4 opinions
1Opinion of the CourtBronson, J.
Respondent appeals by right the holding of the Tax Tribunal finding that its machine' was not exempt from personal property taxation as "inventory” and determining its true cash value to be $81,775.
The subject of this assessment dispute is a large tooling machine owned by respondent. Respondent, an Ohio corporation with facilities in Ohio, entered into a contract with High Performance Machines, Inc. (hereinafter HPM), a corporation with its place of business in Troy, Michigan, to retrofit the machine. Retrofitting is a process by which the usable portions of an old machine are integrated with…
2Cases cited12 opinions
- Melia v. Employment Security CommissionMichigan Supreme Court · 1956
- Lawrence Baking Co. v. Unemployment Compensation CommissionMichigan Supreme Court · 1944
- Evanston Y.M.C.A. Camp v. State Tax CommissionMichigan Supreme Court · 1963
- Consolidated Aluminum Corp. v. Richmond TownshipMichigan Court of Appeals · 1979
- Kern v. Pontiac TownshipMichigan Court of Appeals · 1979
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3Cited by4 opinions
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Jefferson Schools v. Detroit Edison Co.Michigan Court of Appeals · 1986
- Zenith Industrial Corp. v. Department of TreasuryMichigan Court of Appeals · 1983
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009