FORD MOTOR CO. v. STATE TAX COM'N

Docket Nos. 262487, 262488, 262500, 263188, 264154, 265686 and 267565.

732 N.W.2d 591 (2007)

274 Mich. App. 108

FORD MOTOR COMPANY, Petitioner-Appellee, v. STATE TAX COMMISSION, Respondent-Appellant, and Department of Environmental Quality, Respondent, and City of Dearborn, Intervening Respondent. Ford Motor Company, Petitioner-Appellee, v. State Tax Commission, Respondent, and Department of Environmental Quality, Respondent-Appellant, and City of Dearborn, Intervening Respondent. Ford Motor Company, Petitioner-Appellee, v. State Tax Commission and Department of Environmental Quality, Respondents, and City of Dearborn, Intervening Respondent-Appellant. Detroit Diesel Corporation, Petitioner-Appellant, v. State Tax Commission and Department of Environmental Quality, Respondents-Appellees, and Redford Charter Township, Intervening Respondent-Appellee. Ford Motor Company, Petitioner-Appellee, v. State Tax Commission and Department of Environmental Quality, Respondents-Appellants. DaimlerChrysler Corporation, Petitioner-Appellant, v. State Tax Commission, Department of Environmental Quality, and Township of Sylvan, Respondents-Appellees. DaimlerChrysler Corporation, Petitioner-Appellant, v. State Tax Commission, Department of Environmental Quality, and City of Auburn Hills, Respondents-Appellees.

Court of Appeals of Michigan.

Decided January 30, 2007, at 9:05 a.m.

Released for Publication May 14, 2007.


Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn, LLP (by Jeffrey A. Hyman and Michael B. Shapiro), Detroit, for Ford Motor Company.

Butzel Long (by Carl Rashid, Jr.; Michael F. Smith; and Katherine D. Goudie), Detroit, for Detroit Diesel Corporation and DaimlerChrysler Corporation.

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

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and John Fordell Leone, Assistant Attorney General, for the Department of Environmental Quality.

Debra A. Walling, Corporation Counsel, and William H. Irving, Assistant Corporation Counsel, for the city of Dearborn.

Cummings, McClorey, Davis & Acho, P.L.C. (by Owen J. Cummings and Anne McClorey McLaughlin), Livonia, for Redford Charter Township.

Keusch, Flintoft & Conlin, P.C. (by Peter C. Flintoft), Chelsea, for Sylvan Township.

Secrest Wardle (by William P. Hampton and Derk W. Beckerleg), Farmington Hills, for the city of Auburn Hills.

Before: METER, P.J., and O'CONNELL and DAVIS, JJ.


METER, P.J.

These consolidated appeals primarily require us to interpret certain language contained in the Natural Resources and Environmental Protection Act (NREPA), 324.101 et seq. Specifically, they require us to determine whether certain equipment installed by Ford Motor Company (Ford), DaimlerChrysler Corporation (DC), and Detroit Diesel Corporation (DD) qualifies for tax exemptions under part 59 of the NREPA, MCL 324.5901 et seq., because the equipment...

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