26-002423.pdf

Gordon L Wenger II Petitioner V Township Of Emmett Respondent · 26-002423-TT

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RECEIVED 

5&7 

JUL 092026 

kr 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002423 

Section 1: Respondent’s Contact Information 

Unit of Government 

Charter Township of Emmett 

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

621 Cliff St 

City or Town: 

State: 

ZIP Code: 

Battle Creek 

MI 

[49014 

Telephone “069-968-024 1 

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

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

First Name: 

M.L: 

Last Name: 

Steven 

M 

Hudson 

Firm Name (if any): 

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

621 Cliff St 

City or Town: 

State: 

ZIP Code: 

Battle Creek 

MI 

149014 

Telephone "mr 069-968-024 1 

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

smhudson@emmett.org 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[0] Yes 

[|] No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Yes 

Oa 

No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Respondent believes the True Cash Value of the property is correct at $397,880; 

therefore having the Assessed Value of $198,940. Respondent also believes the 

Taxable Value is correct at $125,412. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [4] Yes 

Oa No 

If yes, check which BOR Petitioner attended: [A March 

[J uly 

[] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

O No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of 

a clerical error or mutual mistake of fact? O Yes 

[7] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 13-10-036-004-03 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility C1 (check one)

Parcel Number: 

13-10 

036 

004 

03 

Jurisdiction: 

EMMETT CHARTER TWP 

County: 

CALHOUN 

Printed on 

© 

07/02/2026 

Srantor 

Grantee 

| 

Sale 

Sale 

Inst. 

|Terms 

of Sale 

|Liber 

Verified 

» 

| Prent. 

[ 

Price 

Date 

Type 

| 

le 

Page 

By 

Trans. 

NENGER, 

GORDON 

L. 

& ELAIN 

|WENGER, 

GORDON 

L. 

II 

140,000 

04/25/2016 

|WD 

[33-10 

BE DETERMINED 

14049-433 

DEED 

0.0 

i 

I 

| 

| 

| 

[ 

| 

Property Address 

Class: RESIDENTIAL-IMPRO [Zoning: 

RR 

Building Permit (s) 

Date 

[Number 

Status 

12700 

11 MILE 

RD 

School: 

HARPER CREEK COMM SCHOOLS 

Res Accessory Building 

02/20/2025 

|PB250011 

COMPLETED 

P.R.E. 

100% 05/05/2016 

| 

MAP NO.: 

36 NW 

[ 

2026 Est TCV 397,870 TCV/TFA: 

315.77 

Owner's Name/Address 

WENGER, 

GORDON 

L 

II 

12700 

11 

MILE 

RD 

8 

SERESCO MI 49033-9602 

X [Improved 

[ 

[vacant 

[Land Value Estimates 

for Land Table 004.PURPLE 

Public 

| 

* Factors 

* 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Valué 

— 

Dirt Road 

RECTANGULAR 

660.001327.66 1.0000 

0.0000 

225 

100% 

0 

Lax Descriphion 

iets Road 

RECTANGULAR 

579.15 646.19 1.0000L0.0000 

225 

100% 

0 

SMMETT TWP/T2S R7W, 

SEC 36: PART NW1/4 

| 

[Faves nena 

PURPLE 

29.500 Acres 

4,680 

90 

PT LOW 

124,245 

JESC AS COM SO0SEG 01'00"E 1664.70 FT 

Storm Sewer 

RES SF RAT ROAD ROW 

21780 SgFt 

0.00000 

100 

0 

FROM 

NW COR SEC 

TH 

E 

525 

FT 

N 

33 

FT 

Sidewalk 

* denotes 

lines 

that 

do 

not contribute 

to 

the 

total acreage calculation. 

N54DEG 11'36"E 

439.48 

FT 

N 433.21 

FT 

Water 

660 

Actual Front Feet, 

30.00 

Total Acres 

Total 

Est. 

Land Value 

= 

124,245 

N65DEG 20'36"E ALG TRAVERSE LINE ALG S'LY 

Sewer 

| 

3ANK CROOKED CREEK 489.91 

FT SOODEG 

Electric 

Work Description for Permit PB250011, 

Issued 02/20/2025: 

50 

x 

60 storage, 

camper 

| 

03'00"E ALG 

W 

1/8 LINE 1587.71 

FT 

W 

Gas 

| 

trailer, 

4x4, 

snowmobiles, 

work shop. 

1327.85 

FT 

TO 

W 

SEC LINE 

N 

660 

FT 

TO 

BEG. 

| curb 

|Street Lights 

|Standard Utilities 

Underground Utils. 

Comments/Influences 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

I 

= 

Flood Plain 

Year 

Land 

Building 

Assessed] 

Board 

of| 

Tribunal/ 

Taxable 

Value| 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

62,120 

136,820 

198,940 

198, 940M] 

125,412C 

= 

po 

Pah 

2 

SG 

10/22/2025 

BLD. 

PERMI 

|2025 

63,340 

107,940 

171,280 

| 

| 

100, 486C 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009 

98 

| 

7,4 

Licensed 

To: 

Township 

of Emmett, 

County 

of 

2024 

46,930 

+420] 

145,050 

97,465C 

Calhoun, 

Michigan 

2023 

| 

43,710 

84,390] 

128,100 

92,824C 

*x* 

Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

13-10 

036 

004 

03 

Printed on 

07/02/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

[Single 

Family 

Eavestrough 

X 

|Gas 

0il 

Elec. 

Appliance Allow. 

1 

|Interior 

1 

Story 

[Area|Type 

Year Built: 

1978 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

- 

Car Capacity: 

2.5 

Town Home 

0|Front Overhang 

= 

- 

1 

{Dishwasher 

2nd/Same Stack 

258 Treated Wood 

Class: 

C 

Duplex 

0|other Overhang 

Forced ar ts 

Garbage Disposal 

Two Sided 

Exterior: 

Siding 

A-Frame 

Foreed Hor be 

v ucts 

Bath Heater 

Exterior 

1 Story 

Brick Ven.: 

0 

ater 

A 

(4) 

Interior 

. 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

X 

[Wood 

Frame 

TT 

SiRokeio Haschogrd 

Hot 

Tub 

Prefab 

1 

Story 

Common Wall: 

1 Wall 

| 

X 

|Drywa 

Plaster 

oe 

ha 

ot 

Py 

Lan 

1 

|Unvented Hood 

Prefab 

2 

Story 

Foundation: 

42 

Inch 

| 

Building Style: 

Paneled | 

|Wood T&G 

Re dans 

[as oon) 

Vented Hood 

Heat Circulator 

Finished ?: 

Yes 

| 

RANCH 

7 

T 

ectric 

Wa 

ea 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

SEA, Srhedoraton 

Space; Heater 

Jacuzzi Tub 

|Wood Stove 

Mech. 

Doo 

0 

| 

T 

VA 

B 

rs: 

1 

Fre 

Pemegeled 

[Ex 

[¥]oxd 

1 

[rei 

" 

ord 

tre Ra 

Jacuzzi repl.Tub 

|Direct-Vented Ga 

Area: 

576 

3 

Oven 

L 

% Good: 

0 

Condition: 

Good 

Size 

of Closets 

[est Pump Josoli 

Microwave 

Class 

= +5 4 

|storage Area: 

0 

[Ls 

[¥]o=d 

[emaiy] 

No Heating/Cooling 

Standard Range 

lens Ae 

1,260 

No Conc. 

Floor: 

0 

q 

Central 

Ai 

Self 

CL 

Ri 

¥en 

Room List 

Doors| 

|Solid|X H.C. 

[Eats 

Bax 

elf 

Clean 

Range |. ..1 Base New : 298,006 

B/6.F. 

[EoioE Eager 

| 

[ood Furnace 

Sauna 

9g 

Basement 

5) 

Floors 

_ 

|Trash Compactor 

Total 

Depr Cost: 

208,605 

X 

1.015 

5|1st 

Floor 

(12) 

Electric 

lcesigval AEE 

Estimated T.C.V: 

211,734 

Carport Area: 

q 

—— 

. 

| 

: 

Roof: 

2nd Floor 

Kitchen: 

Vinyl 

100]amps Service 

|Security System 

© 

2|Bedrooms 

Other: 

Carpeted 

- 

. 

i 

Other: 

Hardwood 

No./Qual. 

of Fixtures 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

RANCH 

Cls 

C 

5 

Blt 1978 

(1) 

Exterior 

X [Ex 

Tord. 

[ 

[rin 

(11) 

Heating System: 

Forced Heat 

& Cool 

Wood/Shingle 

(6) 

Ceilings 

LL 

Ground Area 

= 1260 

SF 

Floor Area 

= 1260 

SF. 

x 

|Aluminum/Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=70/100/100/100/70 

Brick 

X |Drywall 

[Many [x ]ave. 

| 

[Few 

Building Areas 

(13) 

Plumbing 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

Insulation 

= 

eT 

T= 

1 

Story 

Siding 

Basement 

1,260 

| 

- 

T 

verage: 

Fixture 

(s 

Total: 

209,776 

146,844 

| 

(2) 

Windows 

(7) 

Excavation 

13 Fixture Bath 

Other Additions/Adjustments 

Many 

Large 

Basement: 

1260 

S.F. 

1 

|2 Fixture Bath 

Basement Living Area 

630 

22,157 

15,510 

X 

|avg. 

X 

|Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

Exterior 

Few 

|small 

| slab: 

0 

s.F. 

Softener, Manual 

Brick Veneer 

336 

5,564 

3,895 

7 

Ticoa Sash 

Height 

to Joists: 

0.0 

Solar noses Heat 

| 

Basement, 

Outside Entrance, 

Below Grade 

ii 

2,727 

1,909 

© Plumbing 

Plumbing 

Metal 

Sash 

3 

Vinyl 

Sash 

(8) 

Basement 

xtra Toss 

2 

Fixture Bath 

1 

2,996 

2,097 

xtra 

Sin 

X 

|Double Hung 

Conc. 

Block 

Separate 

SuoWer 

Hater/seuer 

) 

Horiz. 

Slide 

8|Poured Conc. 

Ceramic Tile Floor 

000 Sel 

REL 

1 

9,318 

6,523 

SASEHenE 

Stone 

Ceramic Tile Wains 

rarer Metts 

100 

Feet 

t 

9234 

fy024 

Double Glass 

Treated Wood 

ceramic 

Tub Alcove 

pes 

a 

Patio 

Doors 

X|Concrete Floor 

Vent 

Fan 

@ an Woo 

252 

4,642 

3,249 

Storms 

& 

Screens 

9) 

B 

t 

Finish 

- 

= 

=a 

i 

i 

i 

| 

{8) 

Basement 

Finis 

(14) 

Water/Sewer 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Finished) 

(3) 

Roof 

Recreation 

SF 

FUb1ic Water 

Base Cost 

576 

28,771 

20,140 

| 

X 

|Gable 

Gambrel| 

630 

[Living 

SF 

Public Sewer 

Built-Ins 

Hip 

Mansard 

1 

[Walkout 

Doors 

(B 

1 

Water Well 

Dishwasher 

1 

764 

535 

Flat 

Shed 

No 

Floor 

SE 

1000 

Gal 

Septic 

Unvented Hood 

1 

322 

225 

- 

Walkout Doors 

(A) 

112000 

Gal 

Septic 

Fireplaces 

X |Asphalt Shingle 

(10) 

Floor Support 

P 

Interior 

1 Story 

1 

5,235 

3,664 

Tolsta: 

Lump Sum Items: 

Totals: 

298,006 

208,605 

Chimney: 

Brick 

: 

Lens 

Notes: 

onespported 

en: 

ECF 

(AVE HOMES 805 

- 1,550 

SF OLDER) 

1.015 => TCV: 

211,734 

**%*% 

Information herein deemed reliable but 

not guaranteed***

parcel Number: 

13-10 

036 

004 

03, 

Residential Building 

1 

Printed 

on 

07/02/2026 

ie 

PERT NCIPRC XE 

ne 

ICR 

240° 

*** Information herein deemed reliable but not guaranteed***

Agricultural 

Improvement Card 

1 

of 

1 

Parcel Number: 

13-10 

036 

004 

03 

Printed on 

07/02/2026 

Building Type 

Farm Utility Buildings 

Utility Lean-Tos 

Farm Utility Buildings 

Farm Utility Buildings 

Year Built 

2025 

|2025 

Class/Construction 

D,Pole 

5, PoTe 

D, Pole 

D,Pole 

Quality/Exterior 

Average 

Good 

|Average 

Average 

# 

of Walls, 

Perimeter 

4 wall, 

200 

Lean-To, 

140 

|4 wall, 

108 

4 Wall, 

120 

Height 

T6 

E 

110 

0 

Heating System 

No Heating/Cooling 

No Heating/Cooling 

No Heating/Cooling 

No Heating/Cooling 

Length/Width/Area 

60 

x 

40 

= 

2400 

60 

x 

10 

= 

600 

30 

x 

24 

= 

720 

36 

x 

24 

= 

864 

Cost 

New 

$ 

42,576 

$ 

8,247 

$ 

13,680 

$ 

15,984 

Phy./Func./Econ. 

%Good 

[98/100/100 

98.0 

98/100/100 

98.0 

66/100/100 

66.0 

66/100/100 

66.0 

Depreciated Cost 

$ 

41,724 

$ 

8,082 

$9,029 

[$ 

10,549 

+ Unit-In-Place Items 

$0 

$0 

$0 

$0 

Description, 

Size 

X 

| 

Rate 

X %Good 

= Cost 

| 

Itemized 

-> 

Unit-In-Place 

-> 

Items 

=> 

E.C.F. 

X 

0.892 

X 

0.892 

|x 

0.892 

X 

0.892 

| 

% Good 

98 

98 

[66 

66 

Est. 

True Cash Value 

[¢ 37,218 

$ 7,209 

[$8,054 

$9,410 

| 

Comments: 

[corp STORAGE 

- 

NO ELECTR 

[pec BLDG 

DED 

ACC BLDG 

DED 

Total Estimated True 

Cash Value 

of Agricultural Improvements 

/ 

This 

Card: 

61891 

/ All Cards: 

61891 

*** 

Information herein deemed reliable but 

not guaranteed***

07/02/2026 

Valuation Report 

02:07 

PM 

DB: 

Emmett Twp 2026 

13-10 

036 

004 

03 

2026 

Est. 

T.C.V. 

WENGER, 

GORDON 

L 

II 

Property Class: 

401 

12700 

11 

MILE 

RD 

Map 

ff: 

36 

NW 

EMMETT CHARTER 

TWP 

CERESCO, 

MI 

49033 

Land Value Estimates 

for 

Land Table 

004.PURPLE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

RECTANGULAR 

660.001327.66 

1.0000 

0.0000 

225 

100% 

0 

RECTANGULAR 

579.15 

646.19 

1.0000L0.0000 

225 . 100#* 

0 

PURPLE 

29.500 

Acres 

4,680 

90 

PT 

LOW 

124,245 

RES 

SF RAT ROAD ROW 

21780 

SqFt 

0.00000 

100 

0 

* 

denotes 

lines 

that 

do 

not contribute 

to 

the 

total acreage calculation. 

660 Actual 

Front 

Feet, 

30.00 

Total Acres 

Total 

Est. 

Land Value 

= 

124,245 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

RANCH 

Cls 

C 

5 

Blt 

1978 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 1260 

SF 

Floor Area 

= 1260 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

%$ Good=70/100/100/100/70 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Basement 

1,260 

Total: 

209,776 

146,844 

Other Additions/Adjustments 

Basement Living Area 

5 

630 

22,157 

15;510 

Exterior 

Brick Veneer 

336 

5,564 

3,895 

Basement, 

Outside Entrance, 

Below Grade 

1 

2,727 

1,909 

Plumbing 

2 

Fixture Bath 

i} 

2,996 

2,097 

Water/Sewer 

2000 

Gal 

Septic 

1 

9,318 

6,523 

Water 

Well, 

100 

Feet 

1 

5,734 

4,014 

Deck 

Treated Wood 

252 

4,642 

3,249 

Garages 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Finished) 

Base Cost 

576 

28,771 

20,140 

Built-Ins 

Dishwasher 

1 

764 

535 

Unvented Hood 

1 

322 

225

07/02/2026 

Valuation Report 

02:07 

PM 

Emmett Twp 2026 

Parcel Number: 

13-10 

036 

004 

03 

Page: 

2 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=98/100/100/100/98 

Depr. 

Cost 

= 

41,724 

ECF 

(AVE HOMES 

805 

- 

1,550 

SF OLDER) 

0.892 

=> 

TCV 

of Bldg: 

1 

= 

37,218 

Ag. Bld 2 2025, Lean-To Utility Shed, Lean-To 

Class:D, Pole 

Quality:Good 

Height: 

8 

ft 

Description 

Rate 

Size 

Cost New 

Base 

Cost 

5.48 

600 

3,288 

Default Walls 

14...02 

450 

4,959 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=98/100/100/100/98 

Depr. 

Cost 

= 

8,082 

ECF 

(AVE 

HOMES 

805 

- 

1,550 

SF OLDER) 

0.892 

=> TCV 

of Bldg: 

2 

= 

7,209 

Ag. 

Bld 

3 

0, 

4 

Wall 

Utility Building 

Class:D, Pole 

Quality:Average 

Height: 

10 

ft 

Description 

Rate 

Size 

Cost New 

Base 

Cost 

11.23 

720 

8,086 

Default Walls 

TTT 

720 

5,594 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=66/100/100/100/66 

Depr. 

Cost 

= 

9,029 

ECF 

(AVE 

HOMES 

805 

- 

1,550 

SF OLDER) 

0.892 

=> TCV 

of Bldg: 

3 

= 

8,054 

Ag. 

Bld 

4 

0, 

4 

Wall 

Utility Building 

Class:D, Pole 

Quality:Average 

Height: 

10 

ft 

Description 

Rate 

Size 

Cost 

New 

Base 

Cost 

10.93 

864 

9,444 

Default 

Walls 

7.57 

864 

6,540 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=66/100/100/100/66 

Depr. 

Cost 

= 

10,549 

ECF 

(AVE HOMES 

805 

- 

1,550 

SF OLDER) 

0.892 

=> 

TCV 

of 

Bldg: 

4 

= 

9,410 

Total Estimated True Cash Value 

of Agricultural Buildings 

= 

61,891 

2026 

Est. 

T.C.V. 

10 

036 

004 

03 

= 

397,870 

Est. 

TCV/Total 

Floor Area 

= 

315.77, 

Most 

recent 

sale 

04/25/2016 

for 140,000 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

171,280 

171,280 

171,280 

100,486 

2.70 

2026 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

22,213 

5,447 

0 

22,213 

2,113 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

198,940 

198,940 

198,940 

125,412 

125,412 

125,412

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gordon L. Wenger II 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002423 

Charter Township of Emmett 

, 

Respondent(s) 

PROOF OF SERVICE 

Sharon D. Gresly 

states that on 7/2/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Appeal Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Gordon L. Wenger II 

12700 11 Mile Road 

Battle Creek MI 49014 

Hurngh He WS Postal 

Seno ice 

Shonen © Minato 

[Signature of person who is servinggnailing copy] 

Sharon D. Gresly 

[Print/type name of person serving/mailing copy]

CHARTER TOWNSHIP OF EMMETT 

GRAND RAPIDS,MI-493 

D 

RAPIDS,MI 

4 

% 

62! CLIFF STREET 

va, 

% 

. 

uk US POSTAGE PITNEY BOWES 

BATTLE CREEK, MICHIGAN 49014-6499 

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LANSING MI 48909 

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