PER CURIAM:
On February 28, 1972, the City of Ann Arbor filed three petitions with the State Tax Commission seeking to have certain presently tax exempt property placed on its assessment roll. In these petitions the city alleged that the real and personal property "owned and occupied" by the Michigan Union, the Board in Control of Intercollegiate Athletics and the Lawyers Club is not tax-exempt property of the University of Michigan, but rather the separately owned...
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