Chauncey & Marion Deering McCormick Foundation v. Wawatam Township

Petitioner appeals as of right from the January 5, 1989, opinion and judgment of the Tax Tribunal vacating the proposed judgment of the hearing officer and denying petitioner’s claim that it was entitled to a tax exemption for its property pursuant to MCL 211.7-o; MSA 7.7(4-l). We reverse and remand.

Petitioner is an Illinois nonprofit corporation, organized for charitable, educational, scientific, literary, and religious purposes, which owns 520 acres of property in respondent Wawatam Township known as the Headlands Conference Center. Petitioner makes Headlands available to nonprofit…