Eaton Farm Bureau v. Eaton Township

Petitioner Eaton Farm Bureau appeals as of right the order of the Michigan Tax Tribunal affirming the tax assessment on its personal property. We vacate the order and remand.

Petitioner is a farmer-owned cooperative organized as a domestic for-profit corporation. As a farmer-owned cooperative, petitioner is controlled by a board of directors composed of its members. Membership is limited to active farmers and producers. Petitioner provides services for both members and nonmembers, but it cannot “handle” nonmember products in excess of the member products serviced. The services provided by…