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MICHIGAN BELL TEL. CO. v. TREASURY DEP'T.

Docket Nos. 95347-95349, (Calendar No. 12).

445 Mich. 470 (1994)

518 N.W.2d 808

MICHIGAN BELL TELEPHONE COMPANY v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided June 21, 1994.

Attorney(s) appearing for the Case

Honigman, Miller, Schwartz & Cohn (by Michael B. Shapiro, James K. Robinson, and Gerard Mantese) for the petitioner.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, Russell E. Prins and Ross H. Bishop, Assistant Attorneys General, for the respondent.

GRIFFIN, J.

This appeal requires us to determine whether intangible personal property of the petitioner, Michigan Bell Telephone Company (MBTC), was properly considered in the valuation and assessment of its property subject to taxation under 1905 PA 282, MCL 207.1 et seq.; MSA 7.251 et seq. Because we conclude that intangibles were appropriately taken into account for purposes of assessing and taxing petitioner's property under Act 282, we affirm the...

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