Covert Township Assessor v. State Tax Commission

Blair Moody, Jr., J.

(concurring in part, dissenting in part). I concur with the analysis and result that the Consumers Power Palisades Plant water pollution control facilities are real property and, therefore, are ineligible for tax exemption under the Water Exemption Act, MCL 323.351 et seq.; MSA 7.793(51) et seq. I dissent from the analysis and result that the facilities of the Palisades Plant constitute air pollution control facilities covered by the Legislature in the Air Pollution Act, MCL 336.11 et seq.; MSA 14.58(1) et seq. Because the Legislature did not clearly intend to include…