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  5. 563 N.W.2d 65 (1997)
 

NAT'L CENTER FOR MFG. SCIENCES v. CITY OF ANN ARBOR

Docket No. 190663.

563 N.W.2d 65 (1997)

221 Mich. App. 541

NATIONAL CENTER FOR MANUFACTURING SCIENCES, INC., Atrium Associates, The Fisher Group, Boardwalk Office Centre Limited Partnership and LBMS, Inc., Petitioners-Appellees, v. CITY OF ANN ARBOR, Respondent-Appellant.

Court of Appeals of Michigan.

Decided February 14, 1997, at 9:10 a.m.

Released for Publication April 29, 1997.

Attorney(s) appearing for the Case

Sills, Law, Essad, Fiedler & Charboneau, P.C. by Ernest J. Essad, Jr., and Charles A. Fiedler, Bloomfield Hills, for petitioners-appellees.

John K. Van Loon, Acting City Attorney, Ann Arbor, for respondent-appellant.

Before MARK J. CAVANAGH, P.J., and REILLY and C.D. CORWIN , JJ.

MARK J. CAVANAGH, Presiding Justice.

Respondent appeals as of right from the decision of the Michigan Tax Tribunal finding that petitioner National Center for Manufacturing Sciences, Inc., (NCMS) was entitled to tax-exempt status under the Michigan Strategic Fund Act, M.C.L. § 125.2001 et seq.; M.S.A. § 3.541(201) et seq. We affirm.

The facts of this case are essentially undisputed. The NCMS is a nonprofit corporation incorporated under...

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