Alhi Development Co. v. Orion Township

Petitioner, Alhi Development Company, appeals an order of the Michigan Tax Tribunal affirming assessments made by respondent, Orion Township, on 42 parcels of land owned by petitioner.

Thirty-seven parcels were vacant platted lots. The remaining 5 parcels were larger, ranging in size from 13 to 70 acres. Respondent assessed the 37 platted lots at $1,000 each during the tax years 1976 to 1979, both inclusive. For tax years 1978 and 1979 respondent assessed parcel 09-25-400-003 at $35,000, parcel 09-25-376-002 at $71,500 and parcel 09-25-305-001 at $87,500. For tax year 1979 respondent assessed…