Consumers Power Co. v. Big Prairie Township

Consumers Power Company appeals of right from an opinion and judgment entered September 30, 1976, by the Michigan Tax Tribunal, assessing the Hardy Dam, a hydroelectric generating station owned by Consumers, and the lands appurtenant thereto for the years 1973, 1974 and 1975.

Despite the bulk of the record and pleadings, conceptually, this is not a difficult case. But within the conceptual framework, two issues of first impression are raised; (1) what is the proper method by which to determine the "true cash value” of a hydroelectric facility, and (2) may the Tax Tribunal adopt an assessed…