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SAGINAW GEN. HOSP. v. CITY OF SAGINAW

Docket No. 163177.

208 Mich. App. 595 (1995)

528 N.W.2d 805

SAGINAW GENERAL HOSPITAL v. CITY OF SAGINAW

Michigan Court of Appeals.

Decided February 6, 1995, at 10:00 A.M.

Attorney(s) appearing for the Case

Braun Kendrick Finkbeiner (by Scott C. Strattard), for the petitioner.

Dorothea Johnson, Chief Assistant City Attorney, for the respondent.

Before: WEAVER, P.J., and CORRIGAN and C.D. CORWIN, JJ.

CORRIGAN, J.

In this case of first impression, petitioner Saginaw General Hospital appeals as of right from a judgment of the Tax Tribunal denying tax exempt status for the Saginaw Hospital Child Care Center (the Center). We hold that the Tax Tribunal erred as a matter of law in ruling that petitioner's child care center and the real estate on which it is located was not exempt from ad valorem taxation as property used...

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