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WORKERS' COMP. DIR. v. MacDONALD'S INDUS.

Docket No. 311184.

853 N.W.2d 467 (2014)

WORKERS' COMPENSATION AGENCY DIRECTOR v. MacDONALD'S INDUSTRIAL PRODUCTS, INC (On Reconsideration).

Court of Appeals of Michigan.

Decided March 27, 2014.

Approved for publication May 29, 2014.

Attorney(s) appearing for the Case

Allan Falk, PC, Okemos (by Allan Falk ), for Thomas E. Woods.

Bloom Sluggett Morgan, PC (by Crystal L. Morgan ), for the city of Kentwood.

Varnum LLP (by Maria Schwaller Carew , Troy) for Kent County.

Before: SERVITTO, P.J., and WHITBECK and OWENS, JJ.

PER CURIAM.

Thomas E. Woods, receiver of defendant MacDonald's Industrial Products, Inc., appeals as of right the circuit court's order denying in part Woods's motion to recover property taxes that Woods paid to intervening appellees, the city of Kentwood (Kentwood) and Kent County. We affirm.

I. FACTS

A. EXEMPTION CERTIFICATES

MacDonald's was an automotive parts supplier. In 1999, the State Tax Commission (the Commission) issued MacDonald...

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