Legal Opinion
Michigan Bell Telephone Co. v. Department of Treasury
Michigan Supreme Court
Decided June 21, 1994No. Docket Nos. 95347-95349, (Calendar No. 12)PublishedCited by 57 opinions
1Opinion of the CourtGriffin, J.
This appeal requires us to determine whether intangible personal property of the petitioner, Michigan Bell Telephone Company (mbtc), was properly considered in the valuation and assessment of its property subject to taxation under 1905 PA 282, MCL 207.1 et seq.; MSA 7.251 et seq. Because we conclude that intangibles were appropriately taken into account for purposes of assessing and taxing petitioner’s property under Act 282, we affirm the decisions of the Michigan Tax Tribunal and the Court of Appeals.
i
Act 282 requires an annual assessment by the State Board of Assessors of the property of…
2Cases cited20 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Booth Newspapers, Inc v. University of Michigan Board of RegentsMichigan Supreme Court · 1993
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- People v. NashMichigan Supreme Court · 1983
- Citizens' Telephone Co. of Grand Rapids v. FullerSupreme Court of the United States · 1913
15 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Klooster v. City of CharlevoixMichigan Supreme Court · 2011
- Paris Meadows, LLC v. City of KentwoodMichigan Court of Appeals · 2010
- Briggs Tax Service, LLC v. Detroit Public SchoolsMichigan Supreme Court · 2010
- Danse Corp. v. City of Madison HeightsMichigan Supreme Court · 2002
- Catalina Marketing Sales Corp. v. Department of TreasuryMichigan Supreme Court · 2004
52 more not listed; retrieve them via the Exa API.