Berlin v. Gaines Township

Petitioner appeals as of right from the December 16, 1982, order of the Michigan Tax Tribunal (tribunal) denying tax exemption as a private cemetery, MCL 211.7; MSA 7.7, on nine-tenths of an acre of land containing a farm residence and minor farm buildings. We affirm.

The appeal comes to us on stipulated facts as follows:

On November 1, 1977, petitioner, the owner of a 112-acre farm in Genesee County, recorded a deed to nine-tenths of an acre thereof to his father, son, daughter-in-law, and himself, as joint tenants. The deed stated "This property is reserved for use as a cemetery to be known…