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Property Tax Exemption
Municipal / February 25, 2011
Court/Case No: Michigan Tax Tribunal/Case No. 350051
Tried/Argued Before: Judge
Demand: $115,611 Tax Refund and Tax Exempt Status for Tax Years 2008, 2009 and 2010
Verdict: Dismissed with Assessments Affirmed
Name of Judge(s): Hon. Kimbal R. Smith III
Keys to the Case:
Petitioner claimed it was a “charity” and that its real and personal property should be exempt from property taxes. The review of Federal and State statutes, as well as cross-examination testimony, all indicating that participation with Petitioner is considered a cost of a utility doing business in the State of Michigan, established that Petitioner was not providing a gift or charity, and should not be tax exempt.
Defense SW attorney(s) Involved in Case: