EDWARDS, J.
This is another case in which we are called on to interpret a provision of the annexation statutes. The problem is accurately set forth in the sole stated question as agreed upon by the parties:
"Were the 1958 taxes on property in Fillmore township personal property of the township within the meaning of CLS 1956, § 117.14 (Stat Ann 1959 Cum Supp § 5.2093), on August 3, 1958, the date when a portion of Fillmore township was annexed to...
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