Sanford.pdf

David L Sanford, Petitioner V Township Of Milton, Respondent · 26-000307-TT

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RECEIVED 

FEB 

1 2 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

| Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M1 

Last Name/Company Name 

David 

L 

Sanford 

Mailing Address (No., Street, P.O. Box or Rural Route) 

22 Forest Park Rd 

City or Town 

Cedar Crest 

Telephone Number 808721 3686 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

divewithdave@gmail.com 

State 

ZIP Code 

New Mexico) 57008 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.L 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

(| Yes* 

[i] No** 

*f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

Anderson Road 

Town 

County 

State 

ZIP Code 

MI 

49120

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reasan for this Appeal 

Parcel # 14-070-001-007-01 was formerly The Southwest Cass County Landfill. The land was 

owned by the state and has sold for $1.00 with one exception that 

| know of. The reason for the 

almost zero valuation is because The Van Buren/Cass District Health Dept determined there to be 

ground water contamination. They passed and implemented a moratorium on drilling wells within 

one half mile of this parcel. The well moratorium was updated and the restricted area increased in 

November 2005. 

In 2021 a developer purchased the property and some adjacent parcels to build a subdivision. 

In 

my opinion he thought he was rich enough and connected enough to get around the well moratoriun 

On 03/12/2021 a sale was recorded. Sale Price: $336,000.00, Terms of Sale: 20-Multi Parcel 

Sale Ref. 

Parcel was uncapped and taxes went up dramatically. 

The developer filed a lawsuit on 03/12/2023 in District Court Case # 1:23-cv-00253. 

A judgment 

was filed on 04/29/24. The judgment ordered "(a)The purported transaction... was subject to, but 

did, in fact, fail to comply with the requirements of MCL 324.20116, and therefore... 

the purported 

transaction was and is void ab initio, (b) title and interest in property at no time transferred..." 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [m0] Yes 

No 

If Yes, check which BOR you attended: i] March 

O 

July 

[HH] December 

If No, please check the applicable reason(s): 

| | Not required to attend 

[i Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

you checked “other” above, explain.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

pereettin®r 14-070-001-007-01 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

~~ Commercial [J 

Industrial [] 

Residential 

Timber-Cutover [1 

~~ Developmental [1 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

$1 10,400.00 

$78,543.00 

What do you believe is the fair market value (also known as true cash value)? 

$ 6040.00 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$ 3020.00 

assessed value) 

$ 1.00 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[ves 

[64 no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature “required 

” 

Petitioner or Attorney/Authorized Representative’s Signature: 

AL 

. 

PZ 

VA

Parcel 14-070-001-007-01 was formerly The Southwest Cass County Landfill. The land was 

owned by the state and has sold for $1.00 with one exception that 

| know of. The reason for 

the almost zero valuation is because The Van Buren/Cass District Health Department 

determined there to be ground water contamination. They passed and implemented a 

moratorium on drilling wells within one half mile of this parcel. The well moratorium was 

updated and the restricted area increased in November 2005. 

VAN BUREN/CASS 

DISTRICT HEALTH DEPARTMENT 

VAN BUREN COUNTY 

MEDICAL DIRECTOR 

CASS COUNTY 

Human Services Building-West 

Frederick (Rick) Johansen, MD 

201 M-62 North 

57418 CR 681, Suite A 

DEPUTY MEDICAL DIRECTOR 

Cassopolis MI 49031 

Hartford MI 49057 

Jason Tompkins, MD MPH & TM 

Telephone (269) 445-5280 

Telephone (269) 621-3143 

Fax (269) 621-2725 

ADMINISTRATOR/HEALTH OFFICER 

Fax|(269) 445:5278 

Jeffery L Elliott, BBA 

11 November 2005 

Terry L. Proctor, Cass County Administrator 

Cass County Courthouse 

120 N. Broadway 

Cassopolis, MI 49031 

Dear Mr. Proctor, 

During its regular monthly meeting on 9 November 2005 the Van Buren/Cass District Health Department Board 

of Health adopted the following resolution in response to groundwater contamination stemming from the former 

Southwest Cass County landfill in Section 

1 of Milton Township. 

In accordance with Public Act 368, Part 

127, Rule 325.1621 and 325.1622 (2), the Van Buren/Cass District 

Public Health Department is increasing the isolation distances of wells in the NW an SW 1/4s of Section 

1 and 

the NE and SE 1/4s of Section 2, Milton Township and the SE 

¥% of Section 35 and the SW % of Section 36, 

Howard Township. 

No wells for new construction shall be permitted or installed within this designated area. 

Replacement wells may be permitted only upon review of the Environmental Health Division of the Van 

Buren/Cass District Public Health Department. This action is effective immediately. 

The isolation distances are being increased to the boundary lines of the above listed quarter sections to protect 

the public against possible groundwater contamination from the vicinity of the former Southwest Cass County 

landfill. These distances shall not apply to monitoring wells installed to compliment or further any existing or 

future hydro-geological studies of groundwater contamination prepared by a qualified engineer. 

Sincerely, 

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Cass County GIS 

11-9-05 Resolution maj; 

® 

Map Publication: 

10/05/2020 3:23 PM 

14-070-001-008-00 

X 

0.dkm 

BENNETT BART 

& VICTORIA 

| 

I 

Tomi 

28754 RUNKLE 

SH, NILES 

powered by ~ 

FetchGIS 

Disclaimer: This map doas not 

represent a survey or legal 

document 

and is provided on an 

"as is” basis. Cans County 

expresses no warranty for the 

information dicplayed on this map 

document. 

This is the updated Well Moratorium area Map. The parcel referred to in this document is 

located to the left or west of the red outlined 40 Acre parcel. It sits between the red outlined 

parcel and Anderson Road.

to increase your limit to 25/day. 

Parcel Highlights 

Full Address 

Runkle St, 

-» 

| 

Niles, mi 49120 

Measurements 

14.27 Acres 

to 24 

Owner Name (Assessor) 

® 

Unlock with a Free Starter 

: 

account 

Parcel Details 

2 

Parcel ID 

Parcel Address 

RUNKLE ST 

RB 

14-070-001-007-01 

| 

Parcel Address City 

NILES 

3 

me 

Runkile:St

In 2021 a developer purchased the property and some adjacent parcels to build a subdivision. 

In my opinion he thought he was rich enough and connected enough to get around the well 

moratorium. On 03/12/2021 a sale was recorded. Sale Price: $336,000.00, Terms of Sale: 20- 

Multi Parcel Sale Ref. 

© 

sale History 

| 

Sale Date 

Sale Price 

| Instrument 

Grantor 

Grantee 

Terms of Sale 

| Liber/Page 

07/21/2025 

$0.00 

ac 

STATLER RAY P & LESLIE A 

SANFORD DAVID L 

21-NOT USED/OTHER 

1263/454 

04/29/2024 

$000 

OTH 

RUNELS JEFFREY D 

STATLER RAY P & LESLIE A 

06-COURT JUDGEMENT 

1247/2013 

03/12/2021 

$336,00000 

WD 

STATLER RAY P & LESLIE A 

RUNELS JEFFREY D 

20-MULTI PARCEL SALE REF 

1192/396 

06/18/2012 

$000 

WD 

HOLBERT WILUAM K 

STATLER RAY P 

03-ARM'S LENGTH 

1096/1624 

Parcel was uncapped and taxes went up dramatically. 

The developer filed a lawsuit two years later on 03/12/2023 in District Court Case # 1:23-cv- 

00253. 

A judgment was filed on 04/29/24. The judgment ordered "(a)The purported 

transaction... was subject to, but did, in fact, fail to comply with the requirements of MCL 

324.20116, and therefore... the purported transaction was and is void ab initio, (b) title and 

interest in property at no time transferred..." 

5: 

The parties desire to reach a resolution of this action through, among other things, 

the entry of this Consent Judgment and Order of Dismissal. 

NOW, THEREFORE, IT IS JIEREBY ORDERED that JUDGMENT shall be, and 

it 

hereby is, GRANTED in favor of the Plaintiff, Jeffrey D. Runcls, and against the Defendants 

Ray P. Statler and Leslie A. Statler, pursuant to Count 

1 of Runels’s Complaint [ECE No. 

1], 

ORDERING, ADIUDGING, DECLARING, AND DECREEING that: 

A. 

The purported transaction relating to the Statler Property was subject to, but 

did, in fact, fail to comply with the requirements of MCL 324.20116, and therefore, by 

application of MCL 324.201 16 and Michigan law, (a) the purported transaction was and is 

void ab initio, (b) title and interest in the Statler Property at no time transferred from the

Therefore the uncapping was improper because according to the court the transaction that 

uncapped the property never happened. As part of the Court order a sale was recorded on 

04/29/24, Sale Price: $0.00, Terms of Sale: 06-Court Judgment. 

@ sale History 

] 

Sale Date 

sale Price | Instrument 

| Grantor 

Grantee 

| Terms of sale 

| iberspage 

07/21/2025 

$000 

Qc 

STATLER RAY P & LESLIEA 

SANFORD DAVID L 

21-NOT USED/OTHER 

12637454 

04/29/2024 

$000 

OTH 

RUNELS JEFFREY D 

STATLER RAY P & LESLIE A 

06-COURT JUDGEMENT 

1247/2013 

03/12/2021 

$336,00000 

WD 

STATLER RAY P & LESLIE A 

RUNELS JEFFREY D 

20-MULTI PARCEL SALE REF 

1192/396 

| 06/18/2012 

$000 

WD 

HOLBERT WILUAM K 

STATLER RAY P 

03-ARM'S LENGTH 

1096/1624 

The purpose of this appeal is to ask the Tribunal to approve a refund of the difference 

between the taxes paid as a result of the improper uncapping and the estimated amount of 

what the taxes should have been. The 40 acres owned by the state shown on page 3 is now 

two parcels: roughly a 15 and a 25 acre parcel. To calculate the taxes on the 15 acre parcel # 

14-070-001-007-01 we can look at parcel # 14-070-001-007-10, which is directly to the south.

10 INCrease your umit 10 «byoay.: 

| 

Parcel Highlights 

Full Address 

| 

Runkle St, 

» 

Niles, 

MI 49120 

| 

Measurements 

| 

| 

28.01 Acres 

2 

Ov 

Owner Name (Assessor) @ 

Unlock with a Free Starter 

| 

account 

Parcel Details 

Co) 

Parcel ID 

14-070-001-007-10 

Parcel Address 

RUNKLE ST 

Parcel Address City. 

NILES 

Parcel Address Zip Code

TI asked Al to calculate the Taxable Value (TV) based on parcel # 14-070-001-007-10. 

If the taxable value is proportional to the acreage (a common assumption for uniform land like 

farmland, vacant parcels, or similar property types in Michigan, assuming no buildings, 

different zoning, or other value-adding features), then we can calculate it using a simple 

proportion. 

Given: 

o 

25 acres > Taxable Value = $10,067 

» 

We want: 15 acres = Taxable Value =? 

This is a direct ratio: 

Taxable value per acre = $10,067 + 25 = $402.68 per acre. 

For 15 acres: 

15 x $402.68 = $6,040.20 

Alternatively, using the proportion directly: 

15/25=0.6 

$10,067 x 0.6 = $6,040.20 

So, the taxable value for 15 acres would be $6,040.20 (or rounded 

to the nearest dollar as $6,040, depending on how your local assessor handles cents). 

Important Michigan Property Tax Notes 

o 

If these 25 acres and 15 acres are part of the same parcel or identical in characteristics, 

the calculation above is a reasonable estimate. 

Vear 

| Season 

| 

Total Amount 

| 

Total Paid 

| 

Last Paid 

| 

Total Due 

| 

4 

2025 

Winter 

$347.90 

Not Availat 

Availab 

Not Avaitable 

| + 

General Information for 2025 Winter Taxes 

School District 

14030 

PRE/MBT 

0.0000% 

Taxable Value 

$10,067 

SEV. 

$11,900 

Property Class 

402 - RESIDENTIAL-VACANT 

Assessed Value 

$11,900 

Tax Bill Number 

No 

Data to Display 

Last Receipt Number 

No 

Data 

to 

Display 

Last Payment Date 

Not Availat 

Number of Payments 

0

| went to https://treas-secure.state.mi.us/ptestimator and plugged in the number Al 

calculated as the TV and it estimated $244.00. 

| assume that is per year. 

County: 

City/Township/Village: 

School District: 

Cass 

Lo 

| 

| Milton TOWNSHIP 

v 

| 

EDWARDSBURG PUBI 

Vv 

| 

This is a required field. 

This is a required field. 

This is a required field. 

Estimated Property Tax For 

Estimated Property Tax For 

Principal Residence or Qualified 

Second Home, Rental or Business 

Farm (Homestead) 

(Non-Homestead) 

$134 

$244 

The taxes paid as a result of the improper unpacking: Total: $9,984.58 

Year 

| Season 

Total Amount 

| 

Total Paid 

Last Paid 

» 

2025 

Winter 

$2.44277 

lable 

Not Available H 

» 

2025 

Summer 

$883.48 

Not 

Available 

Not Available 

> 

2024 

Winter 

$2,376.03 

Not Available 

Not Available 

» 

2024 

Summer 

$812.21 

Not Available 

Not Available 

bo 

2023 

Winter 

$2,221.37 

Not 

Available 

Not Available 

» 

2023 

Summer 

$820.60 

Not Available 

Not Available 

> 

2022 

Winter 

$2,133.19 

Not Available 

» 

2022 

Summer 

$737.70 

Not Available: 

Here's the sum of the dollar amounts you listed: 

« 

$737.70 

o 

$2,133.19

The winter 2025 taxes have not been paid. 

Based on the estimate: 

2022 - $244.00 

2023 - $244.00 

2024 - $244.00 

2025 - $244.00 

244*4=976 

$9984.58-5976=$9008.58 

In summary: please do not make me pay indefinitely for the actions of an arrogant rich man. 

| 

do not doubt this property would be worth the assessed amount due to the unpacking if not 

for the fact that it is not permissible to build a house or houses on it. 

| spoke to Cass County regarding this issue. 

| was told by them to contact the assessor Bill 

Gibert. When 

| spoke to Bill he said he would lower the assessment for Parcel 14-070-001- 

007-01 and apply the same formula that he applied to Parcel 14-070-001-007-10, (the 25 acre 

parcel used for calculations in this letter.) He said he took the value of vacant land in that area 

and discounted it by 80% because of the well moratorium. 

He understands the well restriction 

adversely affects the value of the land. It is my understanding the assessment and therefore 

the taxes will be lowered for the 2026 tax year. 

But, Bill said nothing can be done about the current 2025 winter tax bill for $2,442.77. This is 

for the 15 acres the landfill was actually on. 

It seems unfair, even immoral to charge me 

property tax of $2,442.77 for a parcel 

| paid $1.00 for. When the winter taxes on the 25 

adjoining acres was $347.90. 

2026 MILTON TOWNSHIP WINTER TAX BILL 

Parcel ID No: 

14-070-001-007-01 

MILTON TOWNSHIP 

SANFORD DAVID L 

RACHEL PUNK. TREASURER 

Property Address: 

 RUNKLE ST 

2097 BERTRAND ST 

NILES, MI 49120 

Bill Date 

12/1/2025

2026 MILTON TOWNSHIP WINTER TAX BILL 

Parcel ID No: 

14-070-001-007-10 

MILTON TOWNSHIP 

SANFORD DAVID L 

Sache PLANK, TREASURER 

Property Address: 

RUNKLE ST 

Nai qr 

Bill Date 

12/1/2025 

(208) 604:7282 

Due On Or Before 

03/02/2026 

Total Tax Due 

$347.90 

Check Number 

RETURN TAX PAYMENT TO ABOVE ADDRESS 

Make Check Payable To: MILTON TOWNSHIP 

14-070-001-007-10 

SANFORD DAVID L 

Te 

JIRA 

CEDAR CREST NM 87008 

Applying the same formula Al did above: 347.90*.6= $208.74. 

The taxes should be $208.74. What they are asking for is more than 10 times what it should 

be. The only reason for the discrepancy is the reason for this appeal. The Township is 

calculating the tax based on a sale that, according to the law, never happened. 

| trust you will 

be fair minded and rule accordingly. 

Thank you, 

Sincerely, 

David L Sanford

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