St John’s Evangelical Lutheran Church v. City of Bay City

Petitioner, St. John’s Evangelical Lutheran Church, appeals from an April 8, 1980, decision of the Michigan Tax Tribunal in favor of respondent, City of Bay City.

This case involves a parcel of property (Lot 14 and the south 40 feet of Lot 15, Block 8, Fitzhugh and Kiesel Subdivision, Bay City) purchased by petitioner on October 24, 1977. The subject property was used for residential purposes at the time of its purchase and was on the respondent’s tax rolls. When purchased by petitioner, the subject property was immediately put to use as a dwelling residence for one of the teaching ministers…