Minutes of the Regular Meeting of the State Tax Commission

JENNIFER M. GRANHOLM
Governor /
State of Michigan
department of treasury
Lansing / JAY B. RISING
State Treasurer

MINUTES OF THE REGULAR MEETING OF THE STATE TAX COMMISSION

May 23, 2005 Page 1

REGULAR MEETING OF THE STATE TAX COMMISSION

PRESENT:Robert H. Naftaly, Chair STC

Robert R. Lupi, Member STC
Douglas B. Roberts, Member STC

Kelli Sobel, Executive Secretary
Marie G. Medlock, Recording Secretary

DATE OF MEETING:May 23, 2005

PLACE OF MEETING:G. Mennen Williams Building Auditorium

1st Floor G. MennenWilliamsBuilding

Lansing, MI

TIME OF MEETING:10:00 A.M.

PLACE OF MEETING:Treasury Bond Finance Board Room

1stFloorTreasuryBuilding

Lansing, MI

TIME OF MEETING:11:00 A.M.

The agenda for the meeting is attached to and made a part of these minutes. The item numbers referred to in the minutes correspond to the agenda items as numbered.

Item 1.It was moved by Roberts, supported by Lupi, and unanimously approved to adopt
the minutes of May 9, 2005 as presented.

Item 2.Scheduled for 10:00 A.M.

It was moved by Roberts, supported by Lupi, and unanimously approved that the Commission adopt the staff recommendations for changes to the Agricultural Classification, Real Property Classification, and to the Real and Personal Property Classifications of Gogebic County, to the Agricultural Classification, the Real Property Classification, and to the Real and Personal Property Classifications in Houghton County, to the Personal Property Classification, andto the Real And Personal Property Classifications in Newaygo County.

It was moved by Lupi, supported by Roberts, and unanimously approved that the final 2005 State Equalization Meeting be closed.

The State Tax Commission considered each MCL 211.154 notification of omitted or incorrectly reported property separately and took the following actions for each listed file for which the assessors and the owners did not concur.

Item 3.Scheduledfor11:30A.M.

City of Monroe, MonroeCounty

It was moved by Lupi, supported by Roberts, and unanimously approved to deny the below-referenced matter:

154-02-1241; LARAMIE LEASING CORP./ATTN: CHIP LARAMIE; CITY OF MONROE; MONROE COUNTY; MONROE Sch. Dist.; 48-00-952-000; PERSONAL; Property;

2002 AV from $1,635,660 to $1,541,880; TV from $1,635,660 to $1,541,880.

City of Madison Heights, OaklandCounty

It was moved by Roberts, supported by Lupi, and unanimously approved to change the below-referenced requested assessed and taxable values for the years 2001 and 2002:

2001:

Assessed Value:$ 584,330to$ 492,090

Taxable Value:$ 584,330to$ 492,090

2002:

Assessed Value:$ 429,750to$ 353,110

Taxable Value:$ 429,750to$ 353,110

It was moved by Lupi, supported by Roberts, and unanimously approved to denythe year 2003 because the Commission lacks jurisdiction:

154-03-2701; OMI TEAM TRACKER; CITY OF MADISON HEIGHTS; OAKLAND COUNTY; MADISON Sch. Dist.; 44-99-07-005-404; PERSONAL; Property;

2003 AV from $ 385,740 to $ 144,310; TV from $ 385,740 to $ 144,310.

City of Pontiac, OaklandCounty

It was moved by Lupi, supported by Roberts, and unanimously approved to denythe below-referenced matter:

154-03-2746; THE DETROIT LIONS INC; CITY OF PONTIAC; OAKLAND COUNTY; PONTIAC Sch. Dist.; 64-99-80-403-350; PERSONAL; Property;

2001 AV from $ 986,890 to $ 792,293; TV from $ 986,890 to $ 792,293.

The Commission admitted Taxpayer Exhibit 1.

CaledoniaTownship, ShiawasseeCounty

It was moved by Roberts, supported by Naftaly, and approved to allow the taxpayer until June 1st to supply the requested documents inthe below-referenced matter:

154-02-0771; THE COLONEL'S TRUCK ASSESSORIES, ATTN. ANDREW BRANDES; CALEDONIA TWP.; SHIAWASSEE COUNTY; CORUNNA Sch. Dist.; 78-007-99-000-057; PERSONAL; Property;

2001 AV from $2,302,500 to $1,753,851; TV from $2,302,500 to $1,753,851.

The Commission admitted Township Exhibit 1. Mr. Lupi dissented.

City of Dearborn, WayneCounty

It was moved by Lupi, supported by Roberts, and unanimously approved to denythe below-referenced matter:

154-03-2749; PLASTIC SURGERY CLINIC PC; CITY OF DEARBORN; WAYNE COUNTY; DEARBORN Sch. Dist.; 84-0000-689500; PERSONAL; Property;

2002 AV from $ 74,900 to $ 37,790; TV from $ 74,900 to $ 37,790.

The Commission admitted Assessor Exhibit 1.

City of Detroit, WayneCounty

It was moved by Roberts, supported byLupi, and unanimously approved to denythe below-referenced matter:

154-03-2739; LANZO CONSTRUCTION; CITY OF DETROIT; WAYNE COUNTY; DETROIT Sch. Dist.; WARD 25 ITEM 0586.3; PERSONAL; Property;

2002 AV from $ 319,260 to $ 230,010; TV from $ 319,260 to $ 230,010.

Item 4.Scheduledfor1:30P.M.

It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-054,JamesStuller
JamesTownship,SaginawCounty.ParcelNo.16-11-3-01-3005-000.

Item 5.Scheduledfor1:45P.M.–TELEPHONICCONFERENCE
It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-121,MarvinH.Krebs
LakeTownship,HuronCounty.ParcelNo.3213-012-003-00.

Item 6.Scheduledfor2:00P.M.
It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-085,RobertBeverlyCusack
BostonTownship,IoniaCounty.ParcelNo.34-020-012-000-110-00.
The Commission admitted Taxpayer Exhibits 1-11.

Item 7.Scheduledfor2:15P.M.–TELEPHONICCONFERENCE
It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-045,EdwardKnauf
LincolnTownship,OsceolaCounty.ParcelNo.6708-036-001.

It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-046,EdwardKnauf
LincolnTownship,OsceolaCounty.ParcelNo.6708-036-003.

Item 8.Scheduledfor2:30P.M.
It was moved by Lupi, supported by Naftaly, and unanimously approved that the classification of the below-referenced propertyis Residential Real for the year 2004:

ClassificationAppealNo.04-091,RobertFeeley
EllsworthTownship,LakeCounty.ParcelNo.4308-001-009.

Item 9.It was moved by Lupi, supported by Roberts, and unanimously approved that the classification of the below-referenced properties, after staff revisited the properties to determine the nature of the business being conducted on the properties and after the Commission reviewed the staff report, shall remain Residential Real for the year 2004:

RonaldandDylanAbbas.
ClassificationAppealNo.04-003A-ParcelNo.43-02-502-010-40,
ClassificationAppealNo.04-003B-ParcelNo.43-02-502-010-50,and
ClassificationAppealNo.04-004-ParcelNo.43-02-502-010-60,
NewkirkTownship,LakeCounty.

Item 10.It was moved by Roberts, supported by Lupi, and unanimously approved to approve the Final 2005StateAverageTaxRate of $51.68.

Item 11.It was moved by Roberts, supported byLupi, and unanimously approved to issue the certificates involving Over 5% of the SEV of the local government units for the below-referenced Industrial Facility Exemption Certificates:

MINUTES OF THE REGULAR MEETING OF THE STATE TAX COMMISSION

May 23, 2005 Page 1

APPL.

APPL. NO.NAMELOCAL UNITCOUNTYTYPEINVESTMENT

2004-633TRIM TRENDS CO LLCVILLAGE OF DECKERVILLESANILAC2$7,974,000

2005-078HOUGEN MFGFLINT TWP.GENESEE2$1,650,000

2005-088SEABROOK PLASTICS, INCCITY OF NORTON SHORESMUSKEGON2$598,250

2005-091ILH LLCCITY OF ZEELANDOTTAWA1$3,425,443

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Item 12.It was moved by Roberts, supported byLupi, and unanimously approved to transfer/contingent transfer of certificates for the below-referenced Industrial Facility Exemption Certificates:

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May 23, 2005 Page 1

CERT.NO.NAMELOCAL UNITCOUNTY

1997-029BAYER CROPSCIENCEMUSKEGON TWP.MUSKEGON

1997-084APL LOGISTICSHAGAR TWP.BERRIEN

1997-503BAYER CROPSCIENCEMUSKEGON TWP.MUSKEGON

1998-351THOMPSON I G LLCFENTON TWP.GENESEE

1999-468UNITED KISER SERVICES LLCCITY OF NORWAYDICKINSON

2005-012FLUID EQUIPMENT DEVCO LLCCITY OF MONROEMONROE

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Item 13.It was moved by Roberts, supported byLupi, and unanimously approved to amend the original certificates for the below-referenced Industrial Facility Exemption Certificates:

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CERT.NO.NAMELOCAL UNITCOUNTY

1999-152HURON CASTING INC.VILLAGE OF PIGEONHURON

2003-171MARSHALL BRASS CO.CITY OF MARSHALLCALHOUN

2003-323PREMIER PROTECTIVE PKG CORP.CITY OF WALKERKENT

2003-334EAST JORDAN PLASTICS INC.BEAVERTON TWP.GLADWIN

2004-226BURCO INC.CITY OF WALKERKENT

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Item 14.It was moved by Roberts, supported byLupi, and unanimously approved to dismiss/denial/denial of requested action of the original certificates for the below-referenced Industrial Facility Exemption Certificates:

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May 23, 2005 Page 1

CERT.NO.NAMELOCAL UNITCOUNTYREASON

2001-510STEELPROCITY OF RIVER ROUGEWAYNE2(6) & 2(10)

2003-501NAGESH PALAKURTMI NUCLEONCITY OF TAYLORWAYNElocal unit request

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Item 15.It was moved by Roberts, supported byLupi, and unanimously approved to revoke per Section 15(1) (Requested by certificate holder) the below-referenced Industrial Facility Exemption Certificate:

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CERT.NO.NAMELOCAL UNITCOUNTYCOMPONENT

2004-095GILL INDUSTRIES, INC.CITY OF WYOMINGKENTpersonal

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Item 16.It was moved by Roberts, supported byLupi, and unanimously approved to revoke, subject to an offering of hearing, per Section 15(3) (Requested by municipality) (Revocation effective December 30, 2005) the below-referenced Industrial Facility Exemption Certificate:

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May 23, 2005 Page 1

CERT.NO.NAMELOCAL UNITCOUNTYCOMPONENT

1998-043C.D.C. MANUFACTURING L.L.C.VASSAR TWP.TUSCOLAreal and personal

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Item 17.It was moved by Lupi, supported by Roberts, and unanimously approved to approve the P.A. 146 of 2000 Obsolete Property Rehabilitation Act Applications in the below-referenced matters:

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APPL. NO.NAMELOCALUNITCOUNTYINVESTMENT

3-05-00081133 S Washington Ave LLCCity of LansingIngham$350,000

3-05-0009Pioneer Group Press LLCCity of Big RapidsMecosta$700,000

3-05-0010FairfieldPlaza, LLCCity of ColdwaterBranch$400,000

3-05-0011Anesthesia Business Consultants, LLCCity of JacksonJackson$3,500,000

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Item 18.It was moved by Lupi, supported by Roberts, and unanimously approved to issue the certificates for the Neighborhood Enterprise Zone Applications in the below-referenced matters:

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APPL.

APPL. NO.NAMELOCALUNITCOUNTYTYPEINVESTMENT

N2002-331ANSARA G HALLCITY OF DETROITWAYNE2$182,769

N2002-397JOYCE A BRYANTCITY OF DETROITWAYNE2$125,235

N2002-407DERRIC D. MOSESCITY OF DETROITWAYNE2$151,535

N2003-376STEPHEN J & BARBARA DAVIESCITY OF DETROITWAYNE1$78,556

N2004-0002EHRLICH & YOLANDA CRAINCITY OF DETROITWAYNE2$336,796

N2004-0290DHARAM & PEARL CHOPRACITY OF DETROITWAYNE1$12,537

N2004-0315DARELYN SUDDUTHCITY OF DETROITWAYNE1$19,180

N2004-0593GAWYN ZECKZERCITY OF DETROITWAYNE1$26,898

N2004-0594GARRET MARTINCITY OF DETROITWAYNE1$16,907

N2004-0595RENATO ROXASCITY OF DETROITWAYNE1$27,633

N2004-0596YANLIN SUN & MICHAEL POURRATCITY OF DETROITWAYNE1$36,393

N2004-0600JUSTIN O'DAY & LISANA VON BRAUNCITY OF DETROITWAYNE1$43,405

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Item 19.It was moved by Lupi, supported by Roberts, and unanimously approved to transfer the certificates for the Neighborhood Enterprise Zone Applications in the below-referenced matters:

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APPL.

APPL. NO.NAMELOCAL UNITCOUNTYTYPEINVESTMENT

N2001-055REVA J DARLINGCITY OF LANSINGINGHAM2$170,500

N2002-291JAMES P MCDONALD & MILTON A GARVONICCITY OF DETROITWAYNE1$50,000

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Item 20.It was moved by Roberts, supported by Lupi, and unanimously approved to dismiss the below-referenced matter forlackofjurisdiction:

MCL211.154Petition154-02-1240LaramieSons,Inc.
Parcel No. 034-900-251-4526-00 Notice was received that a personal property statement was not filed. It appears that there is no omitted or incorrectly reported property concerning the above-referenced petition. The assessment appears to have been estimated. Staff is requesting that the State Tax Commission determine if there is a lack ofjurisdiction.