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NEW COVERT GENERATING CO. v. TP. OF COVERT

No. 348720, No. 348721.

964 N.W.2d 378 (2020)

NEW COVERT GENERATING COMPANY, LLC, Petitioner-Appellee/Cross-Appellant, v. TOWNSHIP OF COVERT, Respondent-Appellant/Cross-Appellee, and County of Van Buren, Intervening Respondent-Appellant/Cross-Appellee. New Covert Generating Company, LLC, Petitioner-Appellee, v. Township of Covert, Respondent-Appellant, and County of Van Buren, Intervening Respondent-Appellant.

Court of Appeals of Michigan.

Decided September 24, 2020, 9:05 a.m.

Attorney(s) appearing for the Case

Howard & Howard Attorneys PLLC, Royal Oak (by Patrick M. McCarthy , Rodger A. Kershner , Mary C. Dirkes , and Michael O. Fawaz ) for New Covert Generating Company, LLC.

Foster, Swift , Collins & Smith, PC, Grand Rapids (by Jack L. Van Coevering and Thomas K. Dillon ) and Knotek Law Office, PLC (by M. Brian Knotek , Paw Paw ) for Covert Township and Van Buren County.

Bauckham, Sparks, Thall, Seeber & Kaufman, PC, Portage (by Robert E. Thall ) for the Michigan Townships Association and the Michigan Municipal League, amici curiae.

Before: Murray, C.J., and Cavanagh and Swartzle, JJ.

This dispute involves the tax assessed on an electric power plant owned by petitioner, New Covert Generating Company, LLC (New Covert Generating). In Docket No. 348720, respondents, Covert Township (the Township) and Van Buren County (the County), appeal by right the Tax Tribunal's opinion and judgment setting the true cash value of the personal...

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