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GOLF CONCEPTS v. CITY OF ROCHESTER HILLS

Docket Nos. 180479, 180705.

550 N.W.2d 803 (1996)

217 Mich. App. 21

GOLF CONCEPTS, Petitioner-Appellee, v. CITY OF ROCHESTER HILLS, Respondent-Appellant, and Avondale School District, Intervening Respondent, and Michigan Municipal League, Amicus Curiae. GOLF CONCEPTS, Petitioner-Appellee, v. CITY OF ROCHESTER HILLS, Respondent-Appellant, and Avondale School District, Intervening Respondent.

Court of Appeals of Michigan.

Decided May 31, 1996, at 9:10 a.m.

Released for Publication July 29, 1996.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn by Michael B. Shapiro, Detroit, for Golf Concepts.

Beier Howlett, P.C. by John D. Stavan and Lawrence R. Ternan, Bloomfield Hills, for City of Rochester Hills.

Pollard & Albertson, P.C. by Neil H. Goodman and Laura M. Hallahan, Bloomfield Hills, for Avondale School District.

Richard J. Figura, Flint, for Amicus Curiae Michigan Municipal League.

Before FITZGERALD, P.J., and CORRIGAN and SCHMUCKER, JJ.

CORRIGAN, Judge.

In this property tax dispute, respondent City of Rochester Hills appeals of right the order of the Michigan Tax Tribunal exempting from taxation city-owned property leased by petitioner Golf Concepts. We reverse.

Respondent Rochester Hills owns nearly two hundred acres that petitioner leased in 1986 for thirty-nine years.1 Petitioner is a private, for-profit corporation that operates the Pine Trace Golf Course...

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