*1 S T A T E O F M I C H I G A N C O U R T O F A P P E A L S HALF PIPE, LLC, UNPUBLISHED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: R ONAYNE K RAUSE , P.J., and O’C ONNELL and M ETER , JJ.

O’C ONNELL , J., ( concurring ).

I concur in the result only.

/s/ Peter D. O’Connell -1-