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ProMED HEALTHCARE v. CITY OF KALAMAZOO

Docket No. 224440.

644 N.W.2d 47 (2002)

249 Mich. App. 490

ProMED HEALTHCARE, Petitioner-Appellant, v. CITY OF KALAMAZOO, Respondent-Appellee.

Court of Appeals of Michigan.

Decided February 1, 2002, at 9:00 a.m.

Released for Publication May 1, 2002.

Attorney(s) appearing for the Case

Miller, Johnson, Snell & Cummiskey, P.L.C. (by Daniel P. Perk), Kalamazoo, for ProMed Healthcare.

Robert H. Cinabro, City Attorney, and A. Lee Kirk, Deputy City Attorney, Kalamazoo, for the city of Kalamazoo.

Reed, Stover & O'Connor, P.C. (by Richard D. Reed and Patricia R. Mason), Kalamazoo, for Michigan Municipal League, amicus curiae.

Before: O'CONNELL, P.J., and WHITE and SMOLENSKI, JJ.

SMOLENSKI, J.

Petitioner ProMed Healthcare appeals as of right from the Tax Tribunal order denying its request for tax-exempt status concerning ad valorem taxation on its personal property by respondent city of Kalamazoo. ProMed claimed that it qualified for either the "public health exemption," M.C.L. § 211.7r, or the "charitable purpose exemption," M.C.L. § 211.7o. Petitioner and respondent presented the dispute...

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