STATE OF MICHIGAN COURT OF APPEALS

HALF PIPE, LLC, UNPUBLISHED April 25, 2017 Petitioner-Appellant, v No. 329197 Michigan Tax Tribunal TOWNSHIP OF LIVINGSTON, LC No. 14-001723-TT Respondent-Appellee.

Before: RONAYNE KRAUSE, P.J., and O’CONNELL and METER, JJ.

O’CONNELL, J., (concurring).

I concur in the result only.

/s/ Peter D. O’Connell

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