Wexford Medical Group v. City of Cadillac

This case calls on this Court to interpret certain provisions of the General Property Tax Act (GPTA), MCL 211.1 et seq. Specifically, we must decide whether the Tax Tribunal improperly denied petitioner’s request to be exempt from ad valorem property taxes because of its claimed status as a charitable institution under MCL 211.7o and 211.9(a), and its claim that it serves a public health purpose as described in MCL 211.7r. Because there is no statutory language that precludes finding petitioner exempt as a charitable institution, and because exempting petitioner on that basis fully comports…