Association of Little Friends, Inc v. City of Escanaba

Petitioner (the association) appeals as of right from an order of the Michigan Tax Tribunal (MTT) denying its cláim of exemption from property taxes for the 1981 tax year. Petitioner is a nonprofit day care center operating in the City of Escanaba. At the end of 1979, petitioner purchased its facility in Escanaba. For the tax year 1980, the city granted the Escanaba facility exempt status from real property taxes. In 1981 the city placed petitioner on the property tax rolls and assessed the facility at $26,350. Petitioner contested the loss of tax-exempt status before the Escanaba Board of…