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MICH. CON. GAS CO. v. STATE TAX COMM.

Docket No. 562.

4 Mich. App. 33 (1966)

143 N.W.2d 606

MICHIGAN CONSOLIDATED GAS COMPANY v. STATE TAX COMMISSION.

Michigan Court of Appeals.

Decided July 26, 1966.

Attorney(s) appearing for the Case

Dyer, Meek, Ruegsegger & Bullard (A.D. Ruegsegger, of counsel), for Michigan Consolidated Gas Company.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Richard R. Roesch, Assistant Attorney General, for the State tax commission.

Amici Curiae:

A. Louis Gingras, Wyandotte City Attorney, for the City of Wyandotte.

Robert Reese, Corporation Counsel, and Julius C. Pliskow, Assistant Corporation Counsel, for the City of Detroit.

Samuel H. Olsen, Prosecuting Attorney, Aloysius J. Suchy, David E. Flayer, and William F. Koney, Assistant Prosecuting Attorneys, for the County of Wayne.

HOLBROOK, J.

This is an appeal by leave from the order of the State tax commission, dated February 9, 1965, finding the assessed value of the personal property of the Michigan Consolidated Gas Company in the city of Wyandotte, for the year 1964 to be $1,425,700.

The pertinent facts for purpose of decision are as follows:

On December 31, 1963, the city of Wyandotte assessed and the board of review of the city confirmed assessment for personal property...

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