Ladies Literary Club v. City of Grand Rapids

Blair Moody, Jr., J.

Ladies Literary Club filed a tax assessment appeal with the Michigan Tax Tribunal seeking a real property tax exemption classification under MCL 211.7; MSA 7.7. Tribunal Referee John M. LaRose denied plaintiffs request finding plaintiff to be "essentially a social club”. On rehearing, the full tribunal denied plaintiffs tax exemption claim, holding that the club did not exclusively engage in the statutory tax-exempted activities.

The Court of Appeals reversed. It held that plaintiff’s activities were sufficiently within the penumbra of the statute’s exemption coverage in…