Schultz v. Denton Township

Respondent appeals as of right the Michigan Tax Tribunal’s judgment that petitioner was eligible to pay a $3 monthly tax for his mobile home in lieu of property taxes. We affirm.

Petitioner and his wife own a mobile home that is situated on a condominium site in Roscommon County. The mobile home is classified as a “park model” variety, and the lot on which it sits, although owned by petitioner, is part of a licensed campground. Petitioner is required to pay taxes on the land, driveway, and wood screened porch. The issue before this Court is whether petitioner is also required to pay an ad…