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IRON MT. INFO. MGT. v. STATE TAX COMM.

Docket Nos. 291579, 291586, 291729-291734, 291907.

780 N.W.2d 923 (2009)

286 Mich. App. 616

IRON MOUNTAIN INFORMATION MANAGEMENT, Inc. v. STATE TAX COMMISSION. CVS Pharmacy, Inc. v. State Tax Commission. NES Rental Holdings, Inc. v. State Tax Commission. Iron Mountain Information Management, Inc. v. State Tax Commission. Iron Mountain Information Management, Inc. v. State Tax Commission. Iron Mountain Information Management, Inc. v. State Tax Commission. Iron Mountain Information Management, Inc. v. State Tax Commission. Iron Mountain Information Management, Inc. v. State Tax Commission. Midland Cogeneration Venture Limited Partnership v. State Tax Commission.

Court of Appeals of Michigan.

Decided December 29, 2009, at 9:20 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP (by Michael B. Shapiro and Jason Conti), Detroit, for Iron Mountain Information Management, Inc., CVS Pharmacy, Inc., NES Rental Holdings, Inc., and Midland Cogeneration Venture Limited Partnership.

Gary B. Pasek, Midland, for Midland Cogeneration Venture Limited Partnership.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Steven B. Flancher and Michael R. Bell, Assistant Attorneys General, for Robert Naftaly, Douglas Roberts, Frederick Morgan, and the State Tax Commission.

Before: GLEICHER, P.J., and FITZGERALD and WILDER, JJ.

PER CURIAM.

In each of these consolidated appeals the plaintiff disputed the classification of subject parcels of property and protested the assigned classification to the March board of review. Each plaintiff then appealed the decision of the March board of review by filing a classification complaint petition with the State Tax Commission (STC) pursuant to MCL 211.34c(6) of the General Property Tax Act, MCL 211.1 et seq. In each case the STC agreed with the...

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