Michigan United Conservation Clubs v. Lansing Township

The issue requiring our decision is whether the Tax Tribunal’s decision to deny plaintiffs claimed exemptions as an educational or charitable institution is supported by material, competent, and substantial evidence on the whole record. Const 1963, art 6, §28. We hold that the record supports the Tax Tribunal’s decision, and affirm the judgments rendered by the Tax Tribunal and the Court of Appeals. However, we modify a portion of the Court of Appeals opinion, since we believe that it used an improper analysis in upholding the Tax Tribunal’s decision.

I

This appeal involves claimed exemptions…