CITY OF ARBOR v. UNIVERSITY CELLAR

Docket No. 57822, (Calendar No. 15).

401 Mich. 279 (1977)

258 N.W.2d 1

CITY OF ANN ARBOR v. THE UNIVERSITY CELLAR, INC

Supreme Court of Michigan.

Decided October 6, 1977.


Attorney(s) appearing for the Case

R. Bruce Laidlaw, Acting City Attorney, for plaintiff.

Forsythe, Campbell, Vandenberg, Clevenger & Bishop, P.C. (by Raymond F. Clevenger and David T. Bell) for defendant.


Decided October 6, 1977. Rehearing granted in part 402 Mich. 957.

LEVIN, J.

The University Cellar, Inc., was incorporated at the direction of the Board of Regents of the University of Michigan to maintain and operate a nonprofit book store at the University.

The issue is whether the Cellar is exempt from property taxation by the City of Ann Arbor because its inventories of textbooks, other books and supplies, household appliances and sundries, fixtures...

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