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ALGER-DELTA CO-OP. ELEC. ASS'N v. BAY DE NOC TWP.

Docket No. 3,120.

13 Mich. App. 41 (1968)

163 N.W.2d 714

ALGER-DELTA CO-OPERATIVE ELECTRIC ASSOCIATION v. BAY DE NOC TOWNSHIP.

Michigan Court of Appeals.

Decided August 27, 1968.

Attorney(s) appearing for the Case

Strom, Hoehn & Shipman, for plaintiff.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and William D. Dexter and Richard Roesch, Assistant Attorneys General, for defendant State Tax Commission.

McGREGOR, J.

Plaintiff, a rural cooperative nonprofit electrical service association, objects to the assessment valuation of its personal property by the State tax commission in 1965. Three acceptable methods of determining "true cash value" are: (1) actual cash value determined by a current or negotiated selling price, (2) adjusted reproduction cost, and (3) capitalization of income. Pantlind Hotel v. State Tax Commission (1966),

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