Legal Opinion

Seymour v. Dalton Township

Michigan Court of Appeals

Decided June 6, 1989No. Docket 99284PublishedCited by 6 opinions

1Opinion of the Court

Holbrook, Jr., P.J.

Petitioners appeal from the judgment of the Tax Tribunal determining that a golf course owned by petitioner City of Muskegon and operated by petitioner David L. Seymour pursuant to a document entitled "Management and Concession Agreement” was not exempt from the lessee-user tax as a "concession” within the meaning of MCL 211.181(2)(b); MSA 7.7(5)(2)(b). We affirm.

The facts found by the hearing officer and adopted in their entirety by the Tax Tribunal are accepted by the parties for purposes of this appeal. The land subject to the agreement was acquired in 1969 by the City…

2Cases cited7 opinions

  1. Ladies Literary Club v. City of Grand RapidsMichigan Supreme Court · 1980
  2. City of Detroit v. TygardMichigan Supreme Court · 1968
  3. County of Kent v. City of Grand RapidsMichigan Supreme Court · 1969
  4. City of Detroit v. National Exposition Co.Michigan Court of Appeals · 1985
  5. Nomads, Inc v. City of RomulusMichigan Court of Appeals · 1986

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3Cited by6 opinions

  1. City of Kalamazoo v. Richland TownshipMichigan Court of Appeals · 1997
  2. Golf Concepts v. City of Rochester HillsMichigan Court of Appeals · 1996
  3. Skybolt Partnership v. City of FlintMichigan Court of Appeals · 1994
  4. AMERICAN GOLF v. City of Huntington WoodsMichigan Court of Appeals · 1997
  5. Northport Creek Golf Course LLC v. Township of LeelanauMichigan Court of Appeals · 2019

1 more not listed; retrieve them via the Exa API.

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