Saginaw County Agricultural Society v. City of Saginaw

Petitioner appeals as of right from an order of the Michigan Tax Tribunal denying petitioner a real property tax exemption for property owned and used by it for the Saginaw County Fair.

The Saginaw County Fairgrounds consists of 78 acres of land. During the off-season, petitioner leases to the general public, for a fee, 4.43 acres for private storage. For over 66 years, the city made no attempt to assess tax on the property. In 1978, petitioner entered into a long-term lease with the Saginaw Valley Trotting Association and made a number of improvements to a portion of the property used as a…