Michigan Baptist Homes & Development Co. v. City of Ann Arbor

The principal issue on appeal is whether a home for the aged, Hillside Terrace, owned and operated by plaintiff, is entitled to a statutory exemption from the payment , of ad valorem property taxes for the tax years 1971-72 as property owned and occupied by a benevolent or charitable institution solely for the purposes for which said institution was incorporated.1 Plaintiff *665also maintains that the state is constitutionally required to extend to it the bénefits of the separate exemption contained in § 7d of the General Property Tax Act.2 Finally, plaintiff asserts that it is a denial of equal…