Himelhochs of Northland, Inc. v. Michigan State Tax Commission

On or about March 15, 1966, Himel-hochs of Northland, Inc., the appellant herein, entered into a lease agreement with Northland Center *174(also referred to as “landlord”). Said agreement leased for commercial use, approximately 32,618 square feet of floor area in a portion of the North-land Shopping Center for a 20-year period.

The lease contained the following provision:

“All alterations, additions, improvements and fixtures, other than trade fixtures, which may he made or installed by either of the parties hereto upon the premises and which in any manner are attached to the floors, walls or…