Clinton County v. Francis

These four actions were consolidated below. At issue was the availability of the tax exemption found in 1953 PA 189, as amended, MCLA 211.181; MSA 7.7(5). The court disallowed the claim of exemption made by plaintiffs Aero Realty and Radway and defendants Bigelow and Francis, all lessees at Capital City Airport. The lessees appeal.

1953 PA 189 authorized the taxation of lessees and users of property otherwise tax-exempt. Rockwell Spring & Axle Co v Romulus Twp, 365 Mich 632; 114 NW2d 166 (1962). Not all lessees or users of tax-exempt property are subject to taxation; the statute exempts…