Chauncey & Marion Deering McCormick Foundation v. Wawatam Township

Respondent, Wawatam Township, appeals as of right from a decision of the Michigan Tax Tribunal granting petitioner’s request for a tax exemption pursuant to MCL 211.7-o; MSA 7.7(4-1). We affirm.

Petitioner is a nonprofit corporation organized for charitable, educational, scientific, religious, and literary purposes. Petitioner owns 520 acres of property in Wawatam Township known as the Headlands Conference Center (the Headlands). The Headlands is available to nonprofit organizations for uses consistent with petitioner’s articles of incorporation.

In 1979, the township granted petitioner a…