Resources

Administrative Procedure Act
Guideline, Operational Memorandum, Bulletin, Interpretive Statement, or Form

Personal Property
Michigan Personal Property Exemption

Real Property v Personal Property

Michigan Three-Part Cases

  1. Autowhirl Auto Washers, LLC v Tazmania Group, LLC, unpublished opinion per curium of the Court of Appeals, issued August 8, 2006 (Docket No. 267359)
  2. Continental Cablevision of Michigan, Inc v Roseville, 430 Mich 727; 425 NW2d 53 (1988)
  3. Dick & Don’s Greenhouses, Inc v Comstock Twp, 112 Mich App 294; 315 NW2d 573 (1982)
  4. Fane v Detroit Library Commission, 465 Mich 68; 631NW2d678 (2001)
  5. Himelhoch ‘s of Northland, Inc v Michigan State Tax Commission, 26 Mich App 172; 182 NW2d 105 (1971)
  6. Kent Storage Co v Grand Rapids Lumber Co, 239 Mich 161; 214 NW 111 (1927)
  7. Manwaring v Jenison, 61 Mich 117; 27 NW 899 (1886)
  8. Michigan National Bank v City of Lansing, 96 Mich App 551; 293 NW2d 626 (1980)
  9. Morris v Alexander, 208 Mich 387; 175 NW 264 (1919)
  10. Peninsular Stove Co v Young, 247 Mich 580; 226 NW 225 (1929)
  11. Sequist v Fabiano, 274 Mich 643; 265 NW 488 (1936)
  12. Tuinier v Charter Twp of Bedford, 235 Mich App 663; 599 NW2d 116 (1999)
  13. Velmer v Baraga Area Schools, 430 Mich 385; 424 NW2d 770 (1988)
  14. Wayne County v William G and Virginia M Britton Trust, 454 Mich 608; 563 NW2d 674 (1997)

Other Jurisdictions Three-Part Cases

  1. FL Carmichall v United States, 273 F2d 392 (1960)
  2. Michigan Use Tax: Industrial Processing
  3. Granger Land Dev Co v Dep ‘t of Treasury, 286 Mich App 601; 780 NW2d 611 (2009)
  4. Miedema Metal Building Systems, Inc v Dep ‘t of Treasury, 127 Mich App 533; 228 NW2d 924 (1983)

Other Jurisdictions: Are transformers real or personal?

  1. American National Can Co v Tracy, Tax Commr, 72 Ohio St 3d 150; 648 NE2d 483 (1995)
  2. Arnold v Goldfield Third Chance Mining Co, 32 Nev 447; 109 P 718 (1910)
  3. Bruce & Merrilees Electric Co v Commonwealth of Pennsylvania, 109 Pa Cmwlth 101; 630 A2d 994 (1987)
  4. Commonwealth of Pennsylvania v Beck Electric Construction, Inc, 485 Pa 604; 403 A2d 553 (1979)
  5. Johnson v Steele-Waseca Cooperative Electric, 469 NW2d 517 (1991)
  6. Kemp v Allis-Chalmers Corp, 390 NW2d 848 (1986)
  7. Lovgren v Peoples Electric Company, Inc, 368 NW2d 16 (1985)

Special Assessments
Special Benefit Measured by Increase in Market Value
DIXON ROAD GROUP v. CITY OF NOVI Docket No. 75767, (Calendar No. 13).
426 Mich. 390 (1986), 395 N.W.2d 211 Supreme Court of Michigan. Argued March 5, 1986. Decided November 6, 1986.

Special Assessment Millage Levied on True Cash Value
FRANK J. KELLEY, ATTORNEY GENERAL, Opinion No. 6896, April 24, 1996, SPECIAL ASSESSMENT MILLAGE, millage-based special assessment imposed under 1951 PA 33 must be levied on the true cash value of the affected property.

 

 

 

 

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