Property Tax Alert: Michigan

January 2006

The decision of the Michigan Tax Tribunal to classify a taxpayer's personal property as standby equipment rather than idle equipment was appropriate because the classification was supported by competent, material, and substantial evidence. An auditor testified that he did not observe any equipment that was unplugged, off to the side, or otherwise removed from the main manufacturing assembly areas while auditing the property.

Please contact Rash & Associates for more information.