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GREAT LAKES SALES v. TAX COMM.

Docket No. 136999.

194 Mich. App. 271 (1992)

486 N.W.2d 367

GREAT LAKES SALES, INC v. STATE TAX COMMISSION

Michigan Court of Appeals.

Decided May 18, 1992, at 9:10 A.M.

Attorney(s) appearing for the Case

Mika, Meyers, Beckett & Jones (by Scott E. Dwyer), for Great Lakes Sales, Inc.

Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Russell E. Prins and Ross H. Bishop, Assistant Attorneys General, for the State Tax Commission.

Before: HOOD, P.J., and SHEPHERD and K.N. SANBORN, JJ.

SHEPHERD, J.

Respondent, the State Tax Commission, appeals as of right a December 28, 1990, decision by the Kent Circuit Court reversing the commission's denial of petitioner's application for an industrial facilities exemption certificate pursuant to the rehabilitation and industrial development districts act, 1974 PA 198, MCL 207.551 et seq.; MSA 7.800(1) et seq.

Petitioner, Great Lakes Sales...

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