[Download] "Charter Township Ypsilanti v. General" by Court of Appeals of Michigan ~ eBook PDF Kindle ePub Free
eBook details
- Title: Charter Township Ypsilanti v. General
- Author : Court of Appeals of Michigan
- Release Date : January 03, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Defendant appeals from a February 9, 1993, order of the Washtenaw Circuit Court that enjoins defendant ""from transferring the production of its Caprice sedan, and Buick and Cadillac [sic, Chevrolet] station wagons, from the Willow Run plant to any other facility."" We reverse. Defendant has operated two plants in Ypsilanti for a number of years. The Hydra-Matic plant employs approximately 9,000 workers and the Willow Run plant employs more than 4,000. In 1975, the township created an industrial development district for the Hydra-Matic plant. It did the same for Willow Run in 1977. Over the years the township granted defendant eleven tax abatements under MCL 207.551 et seq. ; MSA 7.800(1) et seq., eight at Hydra-Matic and three at Willow Run. That statute authorizes municipalities to establish plant rehabilitation and industrial development districts to encourage the creation and maintenance of jobs in the state. The act provides for tax exemptions for businesses that meet the requirements of the act. Creative Industries Group, Inc v Dep't of Treasury, 187 Mich App 270, 272; 466 NW2d 311 (1991). Two of the Willow Run abatements, for 1984 and 1988, are at issue in this case. On July 17, 1984, the township approved defendant's application for a twelve-year fifty percent abatement of personal property taxes on the corporation's $175 million investment for the introduction of a new car. The State Tax Commission later granted the exemption certificate. In April 1988, defendant announced that it would produce a new rear-wheel-drive vehicle, the Chevrolet Caprice, at Willow Run. Six months later, on October 7, 1988, defendant applied for a tax abatement for that project. The application was also for a twelve-year fifty percent abatement of personal property taxes on defendant's planned $75 million project. Following public hearings, the township approved that application, and the State Tax Commission issued an exemption certificate.