OCLC Online Computer Library Center, Inc. v. City of Battle Creek

Petitioner, OCLC Online Computer Library Center, Inc., appeals as of right from the Michigan Tax Tribunal’s judgment that it is not entitled to a personal property tax exemption. We reverse.

i

The parties have stipulated the following facts. Petitioner is a cooperative membership organization of libraries and is a nonprofit institution exempt from federal income tax pursuant to 26 USC 501(c)(3). Petitioner’s purpose, as stated in its articles of incorporation, is to

establish, maintain and operate a computerized library network and to promote the evolution of library use, of libraries…