Legal Opinion
Consumers Power Co. v. Port Sheldon Township
Michigan Court of Appeals
Decided July 9, 1979No. Docket 78-589PublishedCited by 11 opinions
1Opinion of the CourtM. F. Cavanagh, J.
Plaintiff appeals as of right from the Michigan Tax Tribunal’s decision to adopt the State Tax Commission’s appraisal of plaintiff’s James H. Campbell Electric Generating Plant, Port Sheldon Township, Ottawa County, for assessment purposes for tax years 1975, 1976 and 1977.
On appeal, the parties focus entirely upon the proper method to be used in valuating the subject property for the above tax years. Plaintiff’s expert considered two methods to arrive at the true cash value of the Campbell facility — a unit valuation, in which earnings of the entire system are first capitalized, and then a…
2Cases cited4 opinions
- CAF Investment Co. v. State Tax CommissionMichigan Supreme Court · 1974
- Consumers Power Co. v. Big Prairie TownshipMichigan Court of Appeals · 1978
- Pantlind Hotel Co. v. State Tax CommissionMichigan Supreme Court · 1968
- Pantlind Hotel Co. v. State Tax CommissionMichigan Court of Appeals · 1966
3Cited by11 opinions
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
- Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
- Northwood Apartments v. City of Royal OakMichigan Court of Appeals · 1980
- Wayne County v. Michigan State Tax CommissionMichigan Court of Appeals · 2004
- City of Detroit v. Norman Allan & Co.Michigan Court of Appeals · 1981
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