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BOLTHOUSE FARMS, INC. v. NEWAYGO CTY.

Docket No. 158217, 158368.

210 Mich. App. 474 (1995)

534 N.W.2d 158

WILLIAM BOLTHOUSE FARMS, INC v. NEWAYGO COUNTY

Michigan Court of Appeals.

Decided May 5, 1995, at 9:30 A.M.

Attorney(s) appearing for the Case

Law, Weathers, & Richardson, P.C. (by Anthony P. Gauthier and David W. Centner), for William Bolthouse Farms, Inc.

Cohl, Stoker & Toskey, P.C. (by Bonnie G. Toskey), for Newaygo County.

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

Amicus Curiae:

Willingham & Cote, P.C. (by John A. Yeager and Curtis R. Hadley), for Michigan Farm Bureau.

Before: MURPHY, P.J., and GRIFFIN and W.A. CRANE, JJ.

PER CURIAM.

In two separate but consolidated appeals, respondents appeal as of right from the Tax Tribunal's decision that certain equipment used by petitioner to process produce was exempt from the general property tax pursuant to MCL 211.9(j); MSA 7.9(j). We affirm.

This case stems from a tax assessment on personal property owned by petitioner on its farm located in Grant Township in Newaygo County. The property consists of equipment used by petitioner in...

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