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EMPIRE IRON MINING P'SHIP v. TILDEN TWP.

No. 353098.

977 N.W.2d 128 (2021)

337 Mich. App. 579

EMPIRE IRON MINING PARTNERSHIP and Cleveland-Cliffs Iron Company, Petitioners-Appellees, v. TILDEN TOWNSHIP and Township of Richmond, Respondents-Appellants.

Court of Appeals of Michigan.

Decided June 17, 2021, at 9:05 a.m.

Attorney(s) appearing for the Case

Taft Stettinius & Hollister LLP, Indianapolis (by Nathan J. Hagerman ) and Honigman LLP (by Michael B. Shapiro and Daniel L. Stanley ) for Empire Iron Mining Partnership and Cleveland-Cliffs Iron Company.

Foster Swift Collins & Smith, PC, Grand Rapids (by Jack L. Van Coevering and Thomas K. Dillon ) for Tilden Township and Township of Richmond.

Before: Jansen, P.J., and M. J. Kelly and Ronayne Krause, JJ.

In this action regarding the construction and application of the tax on low-grade iron ore mining property, MCL 211.621 et seq., respondents, Tilden Township and the Township of Richmond, appeal as of right the final judgment of Michigan Tax Tribunal in favor of petitioners, Empire Iron Mining Partnership and Cleveland-Cliffs Iron Company...

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