... of the Court of Appeals that incorrectly defined the term "ambiguous" and mistakenly concluded
that taxing property on the basis of value added from available public services and also taxing
utility lines as personal property of the utility companies results in "double taxation.". ...
... This principle applies with peculiar force to a claim of exemption from taxation. ... 66, 74, 711
NW2d 340 (2006). Moreover, our Supreme Court held that exemptions from taxation must be
narrowly construed. See Detroit Commercial College, supra at 148-149, 33 NW2d 737. ...
... It is undisputed that the parcels were exempt from taxation when they were owned by
the state, that the parcels became taxable after their transfer to petitioner, and that
petitioner paid the 2002 property taxes in the amount of $271,266.93. ...