Consolidated Aluminum Corp. v. Richmond Township

Petitioner appeals an order of the Michigan Tax Tribunal affirming assessments made by respondent upon two parcels of industrial property owned by petitioner.

The properties involved here each contain an aluminum manufacturing plant. The larger plant is referred to as the "main plant” and the smaller plant is referred to as the "Germay plant”. Petitioner acquired both of these plants, as well as 8 other production facilities located in other states, for a lump sum price of $122,300,000.

The tax years involved here are 1975 and 1976. For both years, respondent appraised the main plant at a true…