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SPARTAN STORES v. CITY OF GRAND RAPIDS

Docket No. 314669.

861 N.W.2d 347 (2014)

307 Mich. App. 565

SPARTAN STORES, INC v. CITY OF GRAND RAPIDS.

Court of Appeals of Michigan.

Decided October 30, 2014, at 9:00 a.m.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock & Stone, PLC, Kalamazoo (by Jack L. Van Coevering and Marcy L. Rosen ), for petitioners.

Catherine M. Mish , City Attorney, and Kristen Rewa , Assistant City Attorney, for respondent.

Before: SAAD, P.J., and OWENS and K.F. KELLY, JJ.

Petitioners appeal the Tax Tribunal's grant of summary disposition to respondent pursuant to MCR 2.116(C)(4). For the reasons stated in this opinion, we reverse and remand for proceedings consistent with this opinion.

I. NATURE OF THE CASE

This case involves an issue of first impression: the proper definition of the...

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