Rose Hill Center, Inc v. Holly Township

Respondent Holly Township appeals as of right from a judgment of the Tax Tribunal granting tax-exempt status to petitioner Rose Hill Center, Inc., a treatment facility for mentally ill adults. We affirm in part, reverse in part, and remand.

Petitioner is a nonprofit corporation. On August 24, 1990, petitioner acquired a 372-acre parcel in Holly Township and subsequently constructed two residential buildings on it. The buildings are operated as a treatment center for mentally ill adults and are occupied by approximately thirty patients.

In 1993, the property was assessed at $1,516,100.…