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COVERT TWP. ASSESSOR v. STATE TAX COMM.

Docket Nos. 29782, 29783.

77 Mich. App. 626 (1977)

259 N.W.2d 164

COVERT TOWNSHIP ASSESSOR v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided August 23, 1977.

Attorney(s) appearing for the Case

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

Robert J. Byers and Judd L. Bacon and Dykema, Gossett, Spencer, Goodnow & Trigg (by James D. Tracy and John W. Voelpel), for defendant Consumers Power Company.

Bauckham, Reed, Lang & Schaefer, for plaintiff.

Before: R.B. BURNS, P.J., and D.E. HOLBROOK and M.B. BREIGHNER, JJ.

M.B. BREIGHNER, J.

FACTS

We consider two appeals that have been consolidated for hearing and decision in this Court.

The Michigan State Tax Commission issued Consumers Power Company (Consumers) exemption certificates for air pollution control facilities (air facilities) and for water pollution control facilities (water facilities) at the Palisades Nuclear Power Plant in Covert Township, Van Buren County...

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