HOLBROOK, JR., J.
This appeal is taken by petitioner taxpayers from a decision of the Tax Tribunal regarding the proper determination of true cash value for purposes of the ad valorem property tax imposed pursuant to the General Property Tax Act, MCL 211.1 et seq.; MSA 7.1 et seq. At issue are tax years 1984, 1985, and 1986. Petitioners challenging the valuation are nonprofit cooperative
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