Gongwer News Service
A popular Macomb County cider mill can't receive the 100 percent property tax exemption available to agricultural land, the Michigan Court of Appeals has ruled.
A unanimous published per curiam opinion in Blake's Farm, Inc. v. Armada Township (COA Docket No. 371397-98) upheld the Armada Township assessor's decision to partial agricultural exemption of 25 percent on one parcel and 54 percent on the other.
Blake's argued its retail operations, parking lots and agritourism activities were agricultural activities that qualify for the 100 percent exemption.
The Michigan Tax Tribunal upheld the township assessor's and township board of review's position on the size of the exemptions.
The Court of Appeals noted that virtually all commercial activities are excluded from the exemption.
Further, the court found the buildings and land disqualified from the exemption clearly were for commercial purposes. It upheld Armada Township's assessment.
The opinion was signed by Judge Michael Kelly, Judge Brock Swartzle and Judge Matthew Ackerman.
A popular Macomb County cider mill can't receive the 100 percent property tax exemption available to agricultural land, the Michigan Court of Appeals has ruled.
A unanimous published per curiam opinion in Blake's Farm, Inc. v. Armada Township (COA Docket No. 371397-98) upheld the Armada Township assessor's decision to partial agricultural exemption of 25 percent on one parcel and 54 percent on the other.
Blake's argued its retail operations, parking lots and agritourism activities were agricultural activities that qualify for the 100 percent exemption.
The Michigan Tax Tribunal upheld the township assessor's and township board of review's position on the size of the exemptions.
The Court of Appeals noted that virtually all commercial activities are excluded from the exemption.
Further, the court found the buildings and land disqualified from the exemption clearly were for commercial purposes. It upheld Armada Township's assessment.
The opinion was signed by Judge Michael Kelly, Judge Brock Swartzle and Judge Matthew Ackerman.
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