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FORD MOTOR CO. v. TAX COMM.

Docket No. 19600.

63 Mich. App. 577 (1975)

234 N.W.2d 711

FORD MOTOR COMPANY v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided August 25, 1975.

Attorney(s) appearing for the Case

F.A. Stocking and Loren M. Opper, for plaintiff.

Dickinson, Wright, McKean & Cudlip (by George E. McKean and Robert L. Schwartz), for the City of Highland Park.

Miller, Canfield, Paddock & Stone (by Samuel J. McKim III), for the School District for the City of Highland Park.

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

Before: V.J. BRENNAN, P.J., and J.H. GILLIS and D.F. WALSH, JJ.

Leave to appeal applied for.

V.J. BRENNAN, P.J.

Plaintiff, Ford Motor Company, appeals, upon leave granted, from a decision of the Michigan State Tax Commission and challenges the method used to assess the company's inventories in the City of Highland Park for the 1971 personal property assessment. The case is before us on the stipulated set of facts reproduced, in relevant part, below:

"1. Throughout 1970, taxable personal property owned by Ford Motor...

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