City of Kalamazoo v. Richland Township

In this tax appeal, respondent Richland Township appeals as of right the order of the Michigan Tax Tribunal (mtt) that determined that land owned by petitioner City of Kalamazoo and operated by the Kalamazoo Municipal Golf Association (kmga) is exempt from taxation. We affirm.

In 1924, the KMGA was formed to operate and maintain a golf course that Kalamazoo owned. On February 2, 1925, Kalamazoo’s city commission formally adopted the kmga’s constitution. In April 1957, Kalamazoo acquired land that became the Eastern Hills Golf Course. Kalamazoo has used Eastern Hills exclusively as a municipal…