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DAIMLERCHRYSLER CORP. v. STATE TAX COM'N

Docket Nos. 133394, 133396, 133400-133406. Calendar No. 2.

753 N.W.2d 605 (2008)

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

Supreme Court of Michigan.

Decided July 30, 2008.

Attorney(s) appearing for the Case

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

Honigman Miller Schwartz and Cohn L.L.P. (by John D. Pirich, Jeffrey A. Hyman, and Stewart L. Mandell) Detroit, for Ford Motor Company.

Michael A. Cox, Attorney General, Thomas L. Casey, Solicitor General, and John Fordell Leone and Ross H. Bishop, Assistant Attorneys General, for the Michigan Department of Environmental Quality and the Michigan State Tax Commission.

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

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

Opinion

YOUNG, J.

These consolidated appeals concern a tax exemption that aims to improve Michigan's environment by encouraging entities to reduce air pollution they create in Michigan. Based on the plain language of the statute, we hold that in order to for equipment to be exempt, it must be installed or acquired for the primary purpose of regulating or curbing the spread of pollution in Michigan. Further, the equipment must actually and physically limit...

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