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January 16, 2005Ski hill also asks for break on taxesIt argues that easement makes it charitableByRecord-Eagle staff writer TRAVERSE CITY - Centre ICE isn't the only nonprofit recreation group that wants a property tax exemption from East Bay Township. Mt. Holiday Inc., which runs Mt. Holiday Ski Area, appealed the township's denial of its exemption to the state tax tribunal, attorney David Kipley said. Last year, the township rejected a similar exemption plea from Mt. Holiday. The nonprofit group appealed but later withdrew that appeal. Attorney Kelly Hagen, who represented Mt. Holiday at the time, declined to say why. The ski hill's 2004 tax bill is $16,821. Unlike Centre ICE, Kipley said Mt. Holiday will not argue it lessens the burden of government by providing a recreational facility used by the public. Instead, Kipley will argue it qualifies as a charitable organization under state law. The method the tax tribunal has used in previous cases to determine a charitable group is to focus on whether its activities, taken as a whole, constitute a charitable gift that benefits the general public without restriction or an indefinite number of people. Kipley said Mt. Holiday has granted a conservation easement on its property to make it similar to a public park and provides free lessons, skiing and ski rentals to students who qualify for school free-lunch programs. "This is something the whole community can enjoy and participate in," Kipley said. Compared to the high-stakes politics swirling around the Centre ICE fight, the Mt. Holiday issue has been subdued. "Centre ICE has been five times as emotional and we've got a lot of angry letters to the township," East Bay attorney Tom Grier said. Kipley said Mt. Holiday won't change its strategy even if the township agrees to the Centre ICE exemption. "These are issues the tax tribunal gets to decide, whether we fit the exemption criteria," Kipley said. "Either they will agree with us or they will not." See related story: Centre ICE fights tax bill
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