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SANDY PINES WILDERNESS TRAILS, INC. v. SALEM TP.

Docket Nos. 201785, 201786, 201889, 201890.

591 N.W.2d 658 (1998)

232 Mich. App. 1

SANDY PINES WILDERNESS TRAILS, INC., Petitioner-Appellee, v. SALEM TOWNSHIP, Respondent, and Michigan State Tax Commission, Respondent-Appellant. Sandy Pines Wilderness Trails, Inc., Petitioner-Appellee, v. Monterey Township, Respondent, and Michigan State Tax Commission, Respondent-Appellant. Sandy Pines Wilderness Trails, Inc., Petitioner-Appellee, v. Salem Township, Respondent-Appellant, and Michigan State Tax Commission, Respondent. Sandy Pines Wilderness Trails, Inc., Petitioner-Appellee, v. Monterey Township, Respondent-Appellant, and Michigan State Tax Commission, Respondent.

Court of Appeals of Michigan.

Decided October 2, 1998, at 9:10 a.m.

Released For Publication January 8, 1999.

Attorney(s) appearing for the Case

Foster, Swift, Collins & Smith, P.C. (by Steven H. Lasher and Mark J. Burzych), Lansing, for the petitioner.

Bauckham, Sparks, Rolfe & Thomsen, P.C. (by John K. Lohrstorfer), Kalamazoo, for Salem Township and Monterey Township.

Frank J. Kelley, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for Michigan State Tax Commission.

Before McDONALD, P.J., and O'CONNELL and SMOLENSKI, JJ.

SMOLENSKI, J.

In these consolidated appeals, respondents, Salem Township, Monterey Township, and Michigan State Tax Commission, appeal as of right from a judgment of the Michigan Tax Tribunal (MTT) finding that "park models" located on land owned by petitioner, Sandy Pines Wilderness Trails, Inc., should not be assessed as real property under the general property tax law. We affirm.

This case was decided on stipulated...

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