American Concrete Institute v. State Tax Commission

McGregor,, J.

Plaintiff-appellant American Concrete Institute is a Michigan nonprofit corporation which owns, occupies and uses real and personal property in the city of Detroit. In January, 1965, the Institute protested to the Detroit board of assessors that its property owned on December 31, 1964, should be exempt from taxation under sections 7 and 9 of the Michigan general property tax act,1 for the reason that the owner was an educational and scientific institution. The assessors declined to exempt the property and the Institute appealed to the Detroit common council, sitting as a board of…