Michigan United Conservation Clubs v. Lansing Township

This is a property tax case. Petitioner, Michigan United Conservation Clubs (MUCC), claimed to be exempt from ad valorem property taxes in Lansing Township for the tax years 1980 and 1981. In a proposed judgment, later adopted by the full Michigan Tax Tribunal, a hearing officer found that MUCC was not entitled to an exemption as either a benevolent, charitable, or educational institution under MCL 211.7; MSA 7.7 for 1980, or as a charitable or educational institution under MCL 211.7n; MSA 7.7(4k) and MCL 211.7o; MSA 7.7(41) for 1981. MUCC was therefore required to pay both real and personal…