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CLINTON COUNTY v. FRANCIS

Docket Nos. 26478-26481.

73 Mich. App. 102 (1976)

250 N.W.2d 559

CLINTON COUNTY v. FRANCIS CLINTON COUNTY v. BIGELOW RADWAY v. CLINTON COUNTY AERO REALTY CORPORATION v. CLINTON COUNTY

Michigan Court of Appeals.

Decided December 10, 1976.

Attorney(s) appearing for the Case

Jon Newman, Clinton County Prosecuting Attorney, for Clinton County and DeWitt Township.

Dunnings & Canady, P.C., for Lansing School District.

Foster, Swift & Collins, P.C. (by J. Michael Warren), for Lansing Community College.

Thrun, Maatsch & Nordberg (by Patrick J. Berardo), for Ingham Intermediate School District.

Anderson, Carr & Street, for Gerald D. Francis, Richard W. Bigelow, Clarice H. Bigelow, Ronald F. Radway, and Aero Realty Corporation.

Before: M.F. CAVANAGH, P.J., and R.M. MAHER and BEASLEY, JJ.

PER CURIAM.

These four actions were consolidated below. At issue was the availability of the tax exemption found in 1953 PA 189, as amended, MCLA 211.181; MSA 7.7(5). The court disallowed the claim of exemption made by plaintiffs Aero Realty and Radway and defendants Bigelow and Francis, all lessees at Capital City Airport. The lessees appeal.

1953 PA 189 authorized the taxation of lessees and users of property otherwise tax-exempt. Rockwell Spring &...

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