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BAR PROC. CORP. v. TAX COMMISSION

Docket No. 100548.

171 Mich. App. 472 (1988)

430 N.W.2d 753

BAR PROCESSING CORPORATION v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided May 9, 1988.

Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Michael B. Shapiro), for petitioner.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Ross H. Bishop, Assistant Attorneys General, for respondent.

Before: WAHLS, P.J., and MAHER and G.S. ALLEN, JJ.

PER CURIAM.

Petitioner, Bar Processing Corporation, appeals as of right from an order of the Oakland Circuit Court affirming a decision of respondent, the State Tax Commission (STC), revoking petitioner's industrial facilities exemption certificate. This appeal concerns the construction of MCL 207.565(2); MSA 7.800 (15)(2), which sets forth the procedure for revoking such a certificate. We affirm.

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