Birchwood Manor, Inc. v. Commissioner of Revenue

Pursuant to MCR 7.215(J), this Court convened a special panel to resolve the conflict between this Court’s vacated opinion in Birchwood Manor, Inc v Comm’r of Revenue, 258 Mich App 801 (2003), and this Court’s prior opinion in CompuPharm-LTC v Dep’t of Treasury, 225 Mich App 274; 570 NW2d 476 (1997). We conclude that CompuPharm was wrongly decided and, therefore, we reverse the Tax Tribunal’s grant of summary disposition to the Commissioner of Revenue.

I. NATURE OF THE CASE AND HOLDING

Three nursing homes, Birchwood Manor, Inc., Health Care and Retirement Corporation, and Knollview Manor, Inc.…