Central States Tower Holdings.pdf
Central States Tower Holdings American Tower Site 311161, Petitioner V Township Of Schoolcraft, Respondent · 24-003466-TT
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GRETCHEN WHITMER STATE OF MICHIGAN GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. submit this document, you may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not Section 1: Petitioner’s Contact Information 713-407-3201 First Name M.L. Last Name/Company Name Central States Tower Holdings American Tower Site 311161 Mailing Address (No., Street, P.O. Box or Rural Route) P O Box 723597 City or Town State ZIP Code Atlanta GA [31139 Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 713-407-3201 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Brent D. Wornat Firm Name (if an, "BDO USA Address (No., Street, P.O. Box or Rural Route) 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston TX 77019 Telephone Number Fax Number ” FEN Bwornhat@bdo.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) | Section 3: Subject Property Information How many parcels are you appealing? [J Yes* [J Nor If you are appealing more than one parcel, are they contiguous or adjoining? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. MARLON |. BROWN, DPA DIRECTOR
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [ True Cash and Taxable Value [O Poverty Exemption [0 Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Tower land is overvalued. Section 6: Jurisdictional Issues Year(s) you are appealing: 2924 Did you protest the assessment at a Board of Review (BOR)? [ml] Yes [i] No If Yes, check which BOR you attended AND attach the BOR decision: [] March [] July [J December If No, check the applicable reason(s): vi) Not required to attend O Assessment Change Notice was not received by Petitioner O 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 OJ Appealing within 35 days of receipt of Notice of Uncapping
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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,
Parcel! Identification Number:
31-012-055-041-60
Classification of Property:
Real
Personal
(check one)
4
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as estabilshed by the BOR:
85,013
Current Taxable Value as established by the BOR:
70,056
What do you believe is the fair market value (also known as True Cash Value)?
100,00
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
50,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
50,000
Section 8: Classification Information «ony the mi pep't of Treasury may appeat this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
=|
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utilly
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? O Yes [¥] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [WV] No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 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 $126.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention 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/AuthorizedRepresentative’s Signature: Lorry — Is!
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Miigm Deparment of Tsar, THIS IS NOT A TAX BILL £-4400 Notice of Assessment, Taxable Valuation, and Property Classification u This form ls isaued under the authority of £.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, a5 amended. This is & model assessmant notice to be used by the local assessor. FROM: ERHART ASSESSING PARCEL IDENTIFICATION SCHOOLCRAFT TOWNSHIP . R N P.C. BOX 13 PARCEL NUMBER: 31-012-055-041-60 WATERSMEET, Mi. 48958 PROPERTY ADDRESS: 28669 GREGORIE RD LAKE LINDEN, MI 49945 OWNER'E NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINGIPAL RESIDENCE EXEMPTION CENTRAL, STATES. TOWER ‘opines A % Exempt As "Homaowners Principal Residence™ 00% AMERICAN TOWER AN \ ) % Exempt As "Qualified Agricultural Property™ 00% 2a 199-0897 w % Exempt As "MB Industria! Personal"; 00% ’ «- [| [EH POR LET PULA OLA PRO LEP PR PY TU we ? [ % Exempt As "MBT Commercial Porsonal™ 00% [Sd Exempt As "Qualified Forest Property” 0 Yes No Le Exempt As "Developmant Property™ [Yes [X] No LEGAL DESCRIPTION: remainder of long descriptions on file A PARCEL OF LAND WITHIN GOVERNMENT LOT 3 IN THE SOUTHEAST QUARTER OF SECTION §, TOWNSHIP 55 NORTH, RANGE 32 WEST, SCHOOLCRAFT TOWNSHIP, HOUGHTON COUNTY, MICHIGAN AND DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST QUARTER CORNER OF SAID SECTION 5, THENCE SOUTH 89 52' 47" WEST 1656.41 FEET ALONG ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED) The change in taxable value will increase/decraass your tax bill for the 2024 PRIOR AMOUNT CURRENT CHANGE FROM sea soma soa ERT | Temes | onte 10 1. TAXABLE VALUE: 66,720 70,056 3,338 2. ASSESSED VALUE: _____es720 | 85013 18.293 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 66,720 85,013 18,293 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: Due to market conditions assessed values may have changed substantially. .The.2024 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phane: Emalt Address: MARK ERHART (906) 358-0504 ERHARTASSESSING@HOTMAIL.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times: MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS MARCH 12TH 3 PM TO 9 PM & ON MARCH 13TH 9 AM
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CHECK NO. 2150499 DATE 22-MAY-24 VENDOR NAME STATE OF MICHIGAN | VENDOR NO. 63204 INVOICE INVOICE PO NUMBER DESCRIPTION GR AMOUNT DISCOUNT NET AMOUNT NUMBER DATE 062124CKRQ 21-May-24 00311611 0.00 250.00 PLEASE DETACH AND RETAIN THIS STATEMENT AS YOUR RECORD OF PAYMENT 250.00 0.00 | 250.00 "Go Green and eliminate check printing." For a direct deposit sign up form please contact Accounts Payable at 1-877-778-2938
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