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BAKER v. STATE TAX COMMISSION

Docket No. 12985.

43 Mich. App. 513 (1972)

204 N.W.2d 538

BAKER v. STATE TAX COMMISSION. BAKER v. CITY OF ANN ARBOR.

Michigan Court of Appeals.

Decided October 26, 1972.

Attorney(s) appearing for the Case

Dykema, Gossett, Spencer, Goodnow & Trigg (by Marshall M. Massey and Bettye S. Elkins), for plaintiffs.

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

Jerold Lax, City Attorney, for defendant City of Ann Arbor.

Before: LESINSKI, C.J., and J.H. GILLIS and McGREGOR, JJ.

Leave to appeal granted and remanded to the State Tax Commission for further proceedings, 389 Mich. 803.

J.H. GILLIS, J.

The plaintiff doctors appeal from a determination of the Michigan State Tax Commission that the offices which the plaintiffs use in conjunction with healing patients at St. Joseph Mercy Hospital are taxable under MCLA 211.181; MSA 7.7(5).

The city assessor of the City of Ann Arbor included in the 1971 city assessment rolls for real...

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