Skip to main content

Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Tuesday, December 13 2011

Hearing Referee Decision Not Based on Competent, Material, and Substantial Evidence

In American Legion Post 267 v. Township of Lyon, Michigan Court of Appeals, No. 300613, November 22, 2011, a corporation's claim of a local memorial home property tax exemption on a cabin that it owned and leased to its members on a weekly basis was remanded to the Tax Tribunal because the Michigan Court of Appeals was unable to resolve the case.  The court held that the Tax Tribunal's hearing referee clearly relied on the articles of incorporation of an entirely different entity in denying the corporation's claim.

The hearing referee's decision was based on the fourth element of the test set forth in American Legion Memorial Home Ass'n of Grand Rapids v. City of Grand Rapids, 325 N.W. 2d 543 (1982), which was whether the cabin was utilized for the purposes for which the corporation was incorporated.  However, because the hearing referee considered the articles of incorporation of the organization that was cited in American Legion, the tribunal's decision was not based on competent, material, and substantial evidence. Consequently, this case was remanded to allow the tribunal to develop the record and, if applicable, to reconsider the case using the corporation's articles of incorporation.

Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  0 Comments  |  Email

Post comment
Email Address

(max 750 characters)
* Required Fields
Note: All comments are subject to approval. Your comment will not appear until it has been approved.


Design Your Own Website, Today!
iBuilt Design Software
Give it a try for Free