Swiss Farms Inc v. Department of Treasury

STATE OF MICHIGAN COURT OF APPEALS SWISS FARMS, INC., UNPUBLISHED October 13, 2015 Petitioner-Appellee, v No. 322217 Tax Tribunal DEPARTMENT OF TREASURY, LC No. 00-461325 Respondent-Appellant. Before: BOONSTRA, P.J., and SAAD and HOEKSTRA, JJ. PER CURIAM. Respondent, the Department of Treasury, appeals as of right from the Michigan Tax Tribunal’s order granting petitioner, Swiss Farms, Inc., a principal residence exemption for the 2008, 2009, 2010, and 2011 tax years. Because we find no error of law in the Tax Tribunal’s determination that Swiss Farms is an “owner” entitled to a principal…