Lionel Trains, Inc v. Chesterfield Township

Petitioner appeals as of right the Michigan Tax Tribunal’s opinion and judgment affirming respondent’s 1994 and 1995 personal property tax assessments. We affirm.

Petitioner argues that the Tax Tribunal improperly upheld assessments that were made utilizing the purchase amounts of the personal property as reported by petitioner and multiplying those amounts by the “in-use” multiplier set forth in the State Tax Commission (STC) manual. Petitioner argues that the manual prescribes a nonuniform, unconstitutional system of taxing personal property; that the use of the in-use multiplier does not…