J.W. FITZGERALD, P.J.
This Court is again presented with an appeal from the initial decision of a township tax assessment board, plaintiff urging us to find a tax exemption for a religious or educational institution within the language of CL 1948, § 211.7, as amended by PA 1963, No 148 (Stat Ann 1965 Cum Supp § 7.7). The particular facts are these:
Plaintiff-appellant, a religious institution, owns approximately 2,500 acres of land in Hudson township...
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