St Paul Lutheran Church v. City of Riverview

This is a tax case involving the City of Riverview’s tax assessment of a parcel of property on which plaintiff St. Paul Lutheran Church intended to construct a house of public worship. The church claimed that the property was exempt from taxation or, alternatively, that the city’s tax assessment was too high. The Michigan Tax Tribunal agreed with the church and ruled that the property was tax exempt. The city and the County of Wayne, which was allowed to intervene because its tax assessment hinged on the tax status of the church’s land, appeal as of right.

The sole issue on appeal is whether…