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OCLC v. CITY OF BATTLE CREEK

No. 191360.

569 N.W.2d 676 (1997)

224 Mich. App. 608

OCLC ONLINE COMPUTER LIBRARY CENTER, INC., Petitioner-Appellant, v. CITY OF BATTLE CREEK, Respondent-Appellee.

Court of Appeals of Michigan.

Decided July 22, 1997, at 9:05 a.m.

Released for Publication October 8, 1997.

Attorney(s) appearing for the Case

Miller, Canfield, Paddock and Stone, P.L.C. by Samuel J. McKim, III and Joanne B. Faycurry, Detroit, for petitioner-appellant.

Clyde J. Robinson, deputy City Atty., Battle Creek, for respondent-appellee.

Before SAWYER, P.J., and NEFF and HOEKSTRA, JJ.

NEFF, Judge.

Petitioner, OCLC Online Computer Library Center, Inc., appeals as of right from the Michigan Tax Tribunal's judgment that it is not entitled to a personal property tax exemption. We reverse.

I

The parties have stipulated the following facts. Petitioner is a cooperative membership organization of libraries and is a nonprofit institution exempt from federal income tax pursuant to 26 USC 501(c)(3). Petitioner's purpose, as stated in its...

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