AM. LEGION MEMORIAL HOME ASS'N OF GRAND RAPIDS v. City of Grand Rapids

After enjoying tax-exempt status for rnany years, plaintiff, American Legion Memorial Home Association of Grand Rapids, received a notice of an ad valorem property tax assessment from defendant City of Grand Rapids in 1978. Plaintiffs appeals to the board of review for the City of Grand Rapids and the Michigan Tax Tribunal were unsuccessful. The Tax Tribunal’s decision, applicable to the tax years 1978, 1979, and 1980, affirmed the denial of plaintiffs claim of exemption. Plaintiff appeals from that determination.

Plaintiff, a Michigan corporation, consists of eight American Legion posts…