Kinder Morgan Michigan, LLC v. City of Jackson

JANSEN, EJ.

In these consolidated cases, respondent appeals by right the Tax Tribunal’s grant of summary disposition in favor of petitioners. The Tax Tribunal ruled that petitioners’ renaissance zone property is exempt from real and personal property taxes levied to support respondent’s pension system for firefighters and police officers. We affirm.

i

Together, petitioners own the real and personal property that makes up an electric power generating plant located within the city of Jackson. It is undisputed that the plant is situated in a renaissance zone, established pursuant to Michigan’s…