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LIVINGSTON CAPITAL LLC v. TAX COMM.

Docket Nos. 310125, 311287.

836 N.W.2d 895 (2013)

302 Mich. App. 1

LIVINGSTON CAPITAL LLC v. STATE TAX COMMISSION. Lariat, Inc. v. State Tax Commission.

Court of Appeals of Michigan.

Decided July 25, 2013, at 9:00 a.m.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Detroit (by Michael B. Shapiro and Jason Conti ), for Livingston Capital LLC.

Neal D. Nielsen , Brighton, for Lariat, Inc.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Michael R. Bell and Matthew B. Hodges , Assistant Attorneys General, for the State Tax Commission, Robert Naftaly, Douglas Roberts, and Barry Simon in Livingston Capital.

Bill Schuette , Attorney General, John J. Bursch , Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Matthew B. Hodges , Assistant Attorney General, for the State Tax Commission, Robert Naftaly, Douglas Roberts, and Barry Simon in Lariat.

Before: SAWYER, P.J., and METER and DONOFRIO, JJ.

PER CURIAM.

In Docket No. 310125, defendant State Tax Commission (STC) appeals the April 16, 2012, order of the Ingham Circuit Court classifying plaintiff Livingston Capital LLC's property as industrial real property. In Docket No. 311287, the STC appeals the June 22, 2012, order of the Livingston Circuit Court classifying Lariat, Inc.'s property as industrial real property.

In Docket No. 310125, Livingston Capital owns two parcels of real property in Green...

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