423 Mich, at 664-665. The real estate must be owned and occupied by the claimant. The exemption claimant must be a library, benevolent, charitable, educational or scientific institution. The claimant must have been incorporated under the laws of this state. The exemption exists only when the buildings and other property thereon are occupied by the claimant solely for the purposes for which it was incorporated.
Petitioner clearly meets requirements number one and two.
The Tribunal must examine element number four. The courts also require that the property be available for the benefit of the general public without restriction. Petitioner has not met its burden that it provides a charitable gift, for the general public without restriction, for an indefinite number of persons, by bringing their minds or hearts under the influence of religion, or that it lessens, the burden of government. Neither testimony nor written evidence was provided to show those persons with the inability to pay would be allowed to use the facility. Senior memberships are provided only for the Township senior citizens and church members without a fee.