Harmony Montessori Center v. City of Oak Park

STATE OF MICHIGAN COURT OF APPEALS HARMONY MONTESSORI CENTER, UNPUBLISHED October 13, 2016 Plaintiff-Appellant, v No. 326870 Tax Tribunal CITY OF OAK PARK, LC No. 00-370214 Defendant-Appellee. Before: TALBOT, C.J., and O’CONNELL and OWENS, JJ. PER CURIAM. In this property tax matter, petitioner, Harmony Montessori Center (Harmony), appeals as of right the tax tribunal’s determination that it is not entitled to the educational institution exemption1 or the charitable institution exemption2 found in the General Property Tax Act (GPTA).3 We affirm. I. FACTS Harmony, a nonprofit, 501(C)(3)…