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LIBERTY HILL HOUSING CORP. v. CITY OF LIVONIA

Docket No. 131531.

746 N.W.2d 282 (2008)

LIBERTY HILL HOUSING CORPORATION, Petitioner-Appellant v. CITY OF LIVONIA, Respondent-Appellee.

Supreme Court of Michigan.

April 2, 2008.

Attorney(s) appearing for the Case

Honigman Miller Schwartz and Cohn, LLP (by June Summers Haas), Lansing, for the petitioner.

Sean P. Kavanagh, City Attorney and Barbara J. Scherr, Assistant City Attorney, for the respondent.

William J. Schramm, Bloomfield Hills and Corey Beaubien, Troy for Homes, for Autism, amicus curiae.

OPINION

CORRIGAN, J.

Petitioner, a nonprofit organization, leased housing to disabled and low-income individuals during the tax years at issue. In question is whether petitioner was entitled to a property-tax exemption for charitable institutions under MCL 211.7o(1), which requires that the charitable institution has "occupied" the property. We affirm the Court of Appeals holding that because petitioner...

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