Legal Opinion
City of Ann Arbor v. University Cellar, Inc.
Michigan Supreme Court
Decided October 6, 1977No. 57822, (Calendar No. 15)PublishedCited by 18 opinions
1Opinion of the CourtLevin, J.
The University Cellar, Inc., was incorporated at the direction of the Board of Regents of the University of Michigan to maintain and operate a nonprofit book store at the University.
The issue is whether the Cellar is exempt from property taxation by the City of Ann Arbor because its inventories of textbooks, other books and supplies, household appliances and sundries, fixtures and other personal property are "public property belonging to the state” 1 or are the "personal property of charitable, educational, and scientific institutions, incorporated under the laws of this state”. 2
The State…
2Cases cited16 opinions
- Trotter v. TennesseeSupreme Court of the United States · 1933
- Board of Regents of University of Michigan v. Auditor GeneralMichigan Supreme Court · 1911
- Chicago Theological Seminary v. IllinoisSupreme Court of the United States · 1903
- Citizens' Bank v. ParkerSupreme Court of the United States · 1904
- Evanston Y.M.C.A. Camp v. State Tax CommissionMichigan Supreme Court · 1963
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ladies Literary Club v. City of Grand RapidsMichigan Supreme Court · 1980
- CPC International, Inc. v. Aerojet-General Corp.District Court, W.D. Michigan · 1991
- Michigan United Conservation Clubs v. Lansing TownshipMichigan Supreme Court · 1985
- Manning v. City of East TawasMichigan Court of Appeals · 1999
- Consolidated Aluminum Corp. v. Richmond TownshipMichigan Court of Appeals · 1979
13 more not listed; retrieve them via the Exa API.