Ice rink loses appeal over tax status

GENOA TOWNSHIP, Mich. (AP) - This courtroom shot clanged off the post.

The Livingston County Hockey Association argued that it deserves a property tax exemption at its rink, near Brighton. The nonprofit group claimed it "lessens the burdens of government" by improving the health of hockey players and ice skaters.

But the Michigan Court of Appeals affirmed a decision in favor of Genoa Township.

"Any health and wellness benefits that accrue to its members are incidental to petitioner's purpose to promote hockey and ice-related activities," the court said last Thursday, noting the conclusions of the Michigan Tax Tribunal.

The hockey association likened itself to the Chelsea Health and Wellness Foundation, which operates the Dexter Wellness Center in Dexter and won a tax case in 2017.

Giving "discounted or free ice time does not make" the group a charitable institution, the appeals court said.