American Title Insurance v. City of Detroit

D. E. Holbrook, Jr., J.

Petitioner, American Title Insurance Company, pays $2,662 monthly for the nonexclusive use of an office in the City-County Building. The City of Detroit appeals as of right from the decision by the Michigan Tax Tribunal that the petitioner’s use of the office is not subject to taxation. The city contends that MCL 211.181(1); MSA 7.7(5)(1) controls:

"When any real property which for any reason is exempt from taxation is leased, loaned, or otherwise made available to and used by a private individual, association or corporation in connection with the business conducted for…