Workers' Compensation Agency Director v. MacDonald's Industrial Products, Inc.

Thomas E. Woods, receiver of defendant MacDonald’s Industrial Products, Inc., appeals as of right the circuit court’s order denying in part Woods’s motion to recover property taxes that Woods paid to intervening appellees, the city of Kentwood (Kentwood) and Kent County. We affirm.

*463I. FACTS

A. EXEMPTION CERTIFICATES

MacDonald’s was an automotive parts supplier. In 1999, the State Tax Commission (the Commission) issued MacDonald’s an industrial facilities exemption certificate for its facility located on 44th Street in Kentwood. In pertinent part, the certificate exempted MacDonald’s from certain…