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NAPH-SOL REF. CO. v. MUSKEGON TWP.

Docket Nos. 26, 27, Calendar Nos. 46,717, 46,718.

346 Mich. 16 (1956)

77 N.W.2d 255

NAPH-SOL REFINING COMPANY v. TOWNSHIP OF MUSKEGON.

Supreme Court of Michigan.

Decided June 4, 1956.

Attorney(s) appearing for the Case

Street & Sorensen (Harold M. Street, of counsel), for plaintiff.

Charles A. Larnard, for defendant.

BOYLES, J.

Plaintiff corporation owns 2 separate parcels of land in Muskegon township, Muskegon county. On parcel 1 three dwelling houses and two 55,000-barrel gasoline storage tanks are located. On the other parcel plaintiff's offices, its refining plant, a number of gasoline and crude-oil storage tanks, and other items common to an oil refining plant are located. In 1954 the assessing officer for the defendant township placed a valuation of $96,000 on said first...

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