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  5. 856 N.W.2d 79 (2014)
 

CVS CAREMARK v. STATE TAX COM'N

Docket No. 312119.

856 N.W.2d 79 (2014)

306 Mich. App. 58

CVS CAREMARK v. STATE TAX COMMISSION.

Court of Appeals of Michigan.

Decided July 1, 2014, at 9:05 a.m. Leave to appeal sought.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn LLP, Detroit, MI (by Michael B. Shapiro and Jason Conti ) for CVS Caremark.

Bill Schuette , Attorney General, Aaron D. Lindstrom , Solicitor General, Matthew Schneider , Chief Legal Counsel, and Matthew B. Hodges , Assistant Attorney General, for the State Tax Commission.

Before: O'CONNELL, P.J., and FITZGERALD and MARKEY, JJ.

We granted the delayed application for leave to appeal by respondent State Tax Commission (STC) regarding a circuit court order reversing a decision of the STC that denied petitioner's request to reclassify its real and personal property from commercial to industrial for the 2011 tax year. We reverse.

The STC challenges the standard...

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