Frigid Food Products, Inc. v. City of Detroit

Plaintiff Frigid Food Products was, for the purposes of 1965 Wayne County and City of Detroit personal property taxes, the owner of certain personal property. The original $110,590 tax assessment of that property was sought to be increased by the Board of Assessors of the City of Detroit upon petition filed with the State Tax Commission. Over the duly-filed protest of plaintiff, the commission granted the request of that petition and increased the assessed valuation to $235,960, including $128,380 of farm products in storage in the General Cold Storage Warehouse. Thereafter, the County of…