Circle Pines Center v. Orangeville Township

On April 29, 1976, Circle Pines Center (hereinafter CPC) filed a petition with the Michigan Tax Tribunal, praying for exemption from property tax as a charitable and/or educational institution, MCL 211.7; MSA 7.7, for the years 1976, 1977, and 1978. On August 27, 1979, the Tax Tribunal issued an opinion and judgment denying the exemption on grounds that petitioner was neither an educational institution nor a charitable institution within the meaning of MCL 211.7; MSA 7.7. The Tribunal also based its denial of the exemption on the ground that CPC did not use its property solely for the…