Legal Opinion
Covert Township Assessor v. State Tax Commission
Michigan Court of Appeals
Decided August 23, 1977No. Docket 29782, 29783PublishedCited by 3 opinions
1Opinion of the CourtM. B. Breighner, J.
Facts
We consider two appeals that have been consolidated for hearing and decision in this Court.
The Michigan State Tax Commission issued Consumers Power Company (Consumers) exemption certificates for air pollution control facilities (air facilities) and for water pollution control facilities (water facilities) at the Palisades Nuclear Power Plant in Covert Township, Van Burén County. The circuit court affirmed the grant of these exemption certificates and Covert Township appeals.
The air facilities certificate exempts from taxation real property facilities valued at $9,295,000. The exemption…
2Cases cited5 opinions
- Train v. Colorado Public Interest Research Group, Inc.Supreme Court of the United States · 1976
- Marshall v. Consumers Power Co.Michigan Court of Appeals · 1975
- Ann Arbor Township v. State Tax CommissionMichigan Supreme Court · 1975
- Cooper Township v. State Tax CommissionMichigan Supreme Court · 1974
- Covert Township Assessor v. State Tax CommissionMichigan Court of Appeals · 1974
3Cited by3 opinions
- Covert Township Assessor v. State Tax CommissionMichigan Supreme Court · 1980
- Henry Perkins Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1979
- Covert Township Assessor v. State Tax CommissionMichigan Supreme Court · 1980