Covert Township Assessor v. State Tax Commission

The Tax Exemption of Air Pollution Control Facilities Act (hereinafter referred to as the Exemption Act), MCLA 336.1 et seq.; MSA 7.793(1) et seq., provides for property tax exemption for those facilities determined by the State Tax Commission (hereinafter referred to as the STC), in conjunction with the Director of Public Health, to be operated primarily for the control of air pollution. In May, 1968, Consumers Power Company applied for an exemption for the nuclear reactor containment building at its Palisades Plant, located in Covert Township, Van Burén County. The STC denied Consumers’…