Michigan Court of Appeals October 22, 2013, Docket Nos. 299414, 300830 (Detroit Lions, Inc. v. City of Dearborn)

JANSEN, J.

The instant consolidated appeals involve the ad valorem taxation of certain real property, commonly known as the Detroit Lions headquarters and practice facility (“practice facility” or “the real property”), as well as the associated tangible personal property (“the personal property”), by the city of Dearborn *680(“Dearborn”) and the city of Allen Park (“Allen Park”) (collectively