13400 MOUNT ELLIOTT v. STATE TAX COM'N

No. 355110.

990 N.W.2d 400 (2022)

341 Mich. App. 436

13400 MOUNT ELLIOTT, LLC, Plaintiff-Appellant, v. STATE TAX COMMISSION, Defendant-Appellee.

Court of Appeals of Michigan.

Decided April 28, 2022, 9:00 a.m.


Attorney(s) appearing for the Case

Howard & Howard Attorneys PLLC (by H. William Burdett, Jr. and Michelle D. Champane ) for 13400 Mount Elliott, LLC.

Dana Nessel , Attorney General, Fadwa A. Hammound , Solicitor General, and Michael R. Bell , Assistant Attorney General, for the State Tax Commission.

Before: Gleicher, C.J., and K. F. Kelly and Patel, JJ.


The plant rehabilitation and industrial development districts act (PRIDDA), MCL 207.551 et seq., authorizes local governments to establish districts and grant industrial facilities tax exemption certificates (IFECs). An IFEC, if approved by the State Tax Commission (STC), provides a significant tax advantage by essentially freezing the...

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