Legal Opinion
Covert Township Assessor v. State Tax Commission
Michigan Supreme Court
Decided February 7, 1980No. Docket Nos. 60345, 60360. (Calendar Nos. 4, 5)PublishedCited by 15 opinions
1Opinion of the CourtRyan, J.
These two cases were consolidated for the purpose of hearing and decision. They involve the validity of certain tax exemption certificates issued by the State Tax Commission to Consumers Power Company covering both air pollution and water pollution control facilities located at the Palisades Nuclear Power Plant in Covert Township, Van Burén County.
In 1968, Consumers applied to the tax commission for tax exemption certificates pursuant to MCL 336.1 et seq.; MSA 7.793(1) et seq., hereafter the Air Exemption Act, which provides for the *574exemption of air pollution control facilities from certain…
2Cases cited10 opinions
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Thomas v. GaySupreme Court of the United States · 1898
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Citizens' Telephone Co. of Grand Rapids v. FullerSupreme Court of the United States · 1913
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Ludka v. Department of TreasuryMichigan Court of Appeals · 1986
- Ford Motor Co. v. State Tax CommissionMichigan Court of Appeals · 2007
- DaimlerChrysler Corp. v. State Tax CommissionMichigan Supreme Court · 2008
- Gogebic County Clerk v. Gogebic County Board of CommissionersMichigan Court of Appeals · 1980
- Davis v. Department of TreasuryMichigan Court of Appeals · 1983
10 more not listed; retrieve them via the Exa API.