Kalamazoo Aviation History Museum v. City of Kalamazoo

Petitioner appeals from an order of the Michigan Tax Tribunal declaring that petitioner was not entitled to a personal property tax exemption. We reverse.

Petitioner is a nonprofit corporation which, according to its articles of incorporation, was organized to operate "a museum to preserve the legacy of World War II aviation * * * for the purpose of educating and enhancing the knowledge of the public” about such aviation. Petitioner is located in a building on Kalamazoo City Airport property, which property is leased from the respondent city. The museum building is divided into two sections:…