W. & E. Burnside, Inc. v. Bangor Township

Plaintiff, W. & E. Burnside, Inc. (hereinafter referred to as Burnside) owns a parcel of land in Bangor Township, Bay County, Michigan. Plaintiff, Bay Truck Sales, Inc. (hereinafter referred to as Bay Truck) leases this parcel from plaintiff Burnside. Under the terms of the lease, plaintiff Bay Truck is obligated to pay all of the taxes due on the parcel of land.

For the 1974 tax year the assessed valuation of the property was $48,000. Sometime during 1975, the assessed value on the parcel was increased to $100,000. Plaintiffs first learned of the increase in December of 1975 upon receipt of…