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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