Greenberg v. City of Madison Heights

In 1980, defendant, City of Madison Heights, assessed real property consisting of the dental office of plaintiff, Ralph A. Greenberg, which is located within a hospital operated by Madison Community Hospital, a Michigan nonprofit corporation. Plaintiff leases his space from Community Medical Center, P.C., a Michigan profit corporation. Claiming that his lessor, Community Medical Center, P.C., should be assessed the real estate taxes, rather than he himself, plaintiff appealed to the Michigan Tax Tribunal. On May 12, 1982, the Tax Tribunal denied the claim. Plaintiff appeals therefrom as of…