Trial-lawyers’ bottom line: For-profit schools are eligible for tax exemption under MCL 211.9(1).

SBC Health Midwest ran Sanford-Brown College Grand Rapids, a for-profit school located (oddly) in Kentwood, Michigan.  SBC requested a tax exemption for the school under MCL 211.9(1).  The City of Kentwood denied it.  SBC appealed the decision to the Michigan Tax Tribunal, which also denied the exemption, holding that the statute provides an exemption for nonprofit schools only.  SBC appealed again, finally winning in the Court of Appeals, which reversed the tax tribunal’s decision.  The Supreme Court granted leave to appeal; the question was whether a for-profit school could avail itself of the property exemption in MCL 211.9(1)(a).