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FROST-PACK DISTRIBUTING CO. v. CITY OF GRAND RAPIDS

Docket No. 55930, (Calendar No. 18).

399 Mich. 664 (1977)

252 N.W.2d 747

FROST-PACK DISTRIBUTING COMPANY v. CITY OF GRAND RAPIDS

Supreme Court of Michigan.

Decided May 2, 1977.

Attorney(s) appearing for the Case

Clary, Nantz, Wood & Van Orden for plaintiff.

George A. Weible, City Attorney (by Philip A. Balkema, Special City Attorney), for defendant.

LEVIN, J.

The issue is whether a person who stores in a public warehouse agricultural products that are not in transit to out of state destinations is a "consignor" within the purpose of a personal property tax exemption.

The act exempts, in paragraph 12th of the section delineating the personal property tax exemptions, products and goods located in a public warehouse when "in transit to destinations out of...

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