National Center for Manufacturing Sciences, Inc v. City of Ann Arbor

Cavanagh, RJ.

Respondent appeals as of right from the decision of the Michigan Tax Tribunal finding that petitioner National Center for Manufacturing Sciences, Inc., (ncms) was entitled to tax-exempt status under the Michigan Strategic Fund Act, MCL 125.2001 et seq.; MSA 3.541(201) et seq. We affirm.

The facts of this case are essentially undisputed. The NCMS is a nonprofit corporation incorporated under Delaware law with its principal place of business in Ann Arbor. The State of Michigan recruited the NCMS, formerly a California nonprofit corporation, to become one of the research centers…