Sandy Pines Wilderness Trails, Inc v. Salem Township

In these consolidated appeals, respondents, Salem Township, Monterey Township, and Michigan State Tax Commission, appeal as of right from a judgment of the Michigan Tax Tribunal (mtt) finding that “park models” located on land owned by petitioner, Sandy Pines Wilderness Trails, Inc., should not be assessed as real property under the general property tax law. We affirm.

This case was decided on stipulated facts. They indicate that Sandy Pines is a licensed, seasonal, recreational campground. Sandy Pines owns certain real property located in respondent townships. Sandy Pines is available for use…