Legal Opinion
Saginaw General Hospital v. City of Saginaw
Michigan Court of Appeals
Decided February 6, 1995No. Docket 163177PublishedCited by 6 opinions
1Opinion of the CourtCorrigan, J.
In this case of first impression, petitioner Saginaw General Hospital appeals as of right from a judgment of the Tax Tribunal denying tax exempt status for the Saginaw Hospital Child Care Center (the Center). We hold that the Tax Tribunal erred as a matter of law in ruling that petitioner’s child care center and the real estate on which it is located was not exempt from ad valorem taxation as property used for hospital or public health purposes, MCL 211.7r; MSA 7.7(4-o).
I. UNDERLYING FACTS
Petitioner Saginaw General Hospital, a Michigan nonprofit corporation, owns and operates a freestanding…
2Cases cited7 opinions
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
- Ladies Literary Club v. City of Grand RapidsMichigan Supreme Court · 1980
- Michigan United Conservation Clubs v. Lansing TownshipMichigan Supreme Court · 1985
- Oakwood Hospital Corp. v. State Tax CommissionMichigan Supreme Court · 1965
- United States Fidelity & Guaranty Co. v. Amerisure InsuranceMichigan Court of Appeals · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Rose Hill Center, Inc v. Holly TownshipMichigan Court of Appeals · 1997
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Court of Appeals · 1998
- Canterbury Health Care, Inc v. Department of TreasuryMichigan Court of Appeals · 1997
- GC Timmis & Co. v. Guardian Alarm Co.Michigan Court of Appeals · 2001
- Calvin Theological Seminary v. City of Grand RapidsMichigan Court of Appeals · 2019
1 more not listed; retrieve them via the Exa API.