Michigan Court Vacates Pot Farm’s Agricultural Tax Exemption

The owner of a Michigan marijuana production facility isn’t entitled to an agricultural-use exemption from property taxes because it didn’t file its initial appeal on time, a divided state Court of Appeals panel ruled.

The state tax tribunal only has jurisdiction over property tax assessment appeals if they are first brought before the board of review on time, the court ruled Thursday in an unsigned opinion. Denials of qualified agricultural exemptions must be appealed to the July board of review when the city assessed a summer tax levy, but LivWell Michigan LLC and IIP-MI 4 LLC didn’t appeal until December, ...