Meijer, Inc v. City of Midland
Michigan Court of Appeals
1Opinion of the CourtZahra, J.
Petitioner appeals as of right from the Tax Tribunal’s determination of the assessed value of a single parcel of commercial property in the city of Midland for purposes of ad valorem 1 taxation for tax years 1993 and 1994 under the General Property Tax Act (gpta), MCL 211.1 et seq.; MSA 7.1 et seq. We reverse and remand for proceedings consistent with this opinion.
FACTS
Petitioner owns a 34.26-acre parcel of land in the city of Midland on which two buildings were built in 1991 and 1992. The first building is a retail store consisting of approximately 188,823 square feet. The other building is…
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