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INTER COOPERATIVE COUNCIL v. DEPT OF TREASURY

Docket No. 236652.

668 N.W.2d 181 (2003)

257 Mich. App. 219

INTER COOPERATIVE COUNCIL, Petitioner-Appellant, v. DEPARTMENT OF TREASURY, a/k/a Treasury Department, Revenue Division, Respondent-Appellee.

Court of Appeals of Michigan.

Decided June 24, 2003, at 9:05 a.m.

Released for Publication August 20, 2003.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn, LLP (by Frederick M. Baker, Jr.), Lansing, for the petitioner.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and Ross H. Bishop, Assistant Attorney General, for the respondent.

Before: TALBOT, P.J., and SAWYER and O'CONNELL, JJ.

TALBOT, P.J.

Petitioner Inter Cooperative Council appeals as on leave granted following a remand from our Supreme Court in lieu of granting leave to appeal. Inter-Cooperative Council v. Dep't of Treasury, 465 Mich. 869, 634 N.W.2d 357 (2001). Petitioner appeals the judgment of the Tax Tribunal affirming respondent Department of Treasury's denial of petitioner's claim for a homestead exemption for the 1994 tax year and all succeeding years. We affirm.

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