COVERT TWP. v. STATE TAX COMM.

Docket Nos. 60345, 60360. (Calendar Nos. 4, 5).

407 Mich. 561 (1980)

287 N.W.2d 895

COVERT TOWNSHIP ASSESSOR v. STATE TAX COMMISSION

Supreme Court of Michigan.

Decided February 7, 1980.


Attorney(s) appearing for the Case

Bauckham, Reed, Lang, Schaefer & Travis for plaintiff.

Lawrence B. Lindemer and Robert J. Byers and Dykema, Gossett, Spencer, Goodnow & Trigg (by James D. Tracy, John W. Voelpel, and Robert H. Gorlin) for defendant Consumers Power Company.

Amicus Curiae:

Honigman, Miller, Schwartz & Cohn (Avern Cohn, John Sklar, and Joseph M. Polito, of counsel) and Leon S. Cohan and Milton B. Pollock for The Detroit Edison Company.


RYAN, J.

These two cases were consolidated for the purpose of hearing and decision. They involve the validity of certain tax exemption certificates issued by the State Tax Commission to Consumers Power Company covering both air pollution and water pollution control facilities located at the Palisades Nuclear Power Plant in Covert Township, Van Buren County.

In 1968, Consumers applied to the tax commission for tax exemption certificates pursuant to MCL 336...

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