Such trustees may also, in their corporate name, sue and be sued in all courts and places; and they may recover and hold all the debts, demands, rights and privileges due to any church or churches for which they shall be trustees, together with all buildings, burying places, and all the estate and appurtenances belonging to such church or churches in whatsoever manner the same may have been acquired or in whose hands soever the same may be held, as fully as if the right and title thereto had been originally vested in said trustees. And they may hold in perpetuity, lease, sell or construct buildings upon such lands as may be lawfully acquired in the corporate name of such church or churches, or in the name of the trustees acting on behalf of such church or churches, the income from such property, if any, to be used exclusively for church finances. Any land so held by such church or churches, either in the corporate name of any such church or churches or in the name of the trustees on behalf of such church, which is used for purposes other than places of worship, schools, cemeteries, parsonages or other purposes connected directly with the object of such church as a house of worship, shall be subject to taxation the same as property which may be held by private individuals or corporate bodies organized for profit; and the title to any such property which shall be used for any purpose other than a place of worship, a school, a parsonage or a cemetery and the appurtenances thereto, and from which a profit shall be derived, shall not be held for a longer period than 15 years from the date when such church or the trustees thereof acquired such title.
MCL 458.106