Christian Reformed Church in North America v. City of Grand Rapids

We are asked to decide whether petitioner’s denominational building, located upon three contiguous parcels of land encompassing some seven acres and used basically for administrative purposes, may properly be granted real and personal property tax exemption pursuant to MCL 211.7(d), (e); MSA 7.7(d), (e). On December 14, 1979, the Michigan Tax Tribunal granted such exemption for the period 1977-1979. Respondent, City of Grand Rapids, appeals of right.

For purposes of this opinion, we adopt relevant portions of the statement of facts and findings set forth in the opinion of the Tax Tribunal.

"The…