{"data":{"id":"us-mi/mich.-comp.-laws-211.7n","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.7n","heading":"Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.","body":"Sec. 7n.\n\nReal estate or personal property owned and occupied by nonprofit theater, library, educational, or scientific institutions incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely for the purposes for which the institutions were incorporated is exempt from taxation under this act. In addition, real estate or personal property owned and occupied by a nonprofit organization organized under the laws of this state devoted exclusively to fostering the development of literature, music, painting, or sculpture which substantially enhances the cultural environment of a community as a whole, is available to the general public on a regular basis, and is occupied by it solely for the purposes for which the organization was incorporated is exempt from taxation under this act.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7n","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"9e847d47acbd1d20dd2b727d4002078cfe966fc63e234810e62a6b3d1c2f4fe2","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.7mm","next":"us-mi/mich.-comp.-laws-211.7nn"},"notice":"GroundRules: Original legal text. Not legal advice."}