SBA Structure Inc.pdf

Sba Structure Inc. Site Mi 20723, Petitioner V Township Of Bear Lake, Respondent · 24-003437-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

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 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

SBA Structure Inc. Site MI 20723 

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

8051 Congress Ave 

City or Town 

State 

ZIP Code 

Boca Raton 

FL 

33487 

Telephone Number 

Fax Number 

713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.I. 

Last Name 

Brent 

D. 

Wornat 

ALE 

Cn 

LL 

pa 

Firm Name (if any) BDO USA 

: 

ol 

A 

i 

oO 

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 

713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No* 

appealing? 

*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.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[¥ True Cash and Taxable Value 

[0 Poverty Exemption 

{1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[0 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 site is not in operation/ldle since 12/31/2021 and should have a negative 

economic valuation factor applied. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2024 

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

[v4 No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[] July 

[ml] December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 

[| Appealing within 36 days of State Tax Commission Order 

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

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; 

40001-898-001-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

 Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

64,200 

Current Taxable Value as established by the BOR: 

64,200 

What do you believe Is the fair market value (also known as True Cash Value)? 

60,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

30,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

30,000 

Section 8: Classification Information *only the Mi bept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{chack one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

=| 

Agricultural 

Commereial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

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 

[i] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[wi] 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 

$25.00 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 

$125.00 

$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/Authorized Representatiye’s Signature: 

Isl 

So

han shen Toss 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is Issued under Ihe authority of P.A. 208 of 1993, Sec. 211.24 (¢) and Sec.211.34c, as Smad, This Is a model per nalice lo be used by lhe local assessor, 

FROM SALLY MURRAY, MAAQO 

PARCEL IDENTIFICATION 

BEAR LAKE TWP ASSESSOR 

PARCEL 

NUMBER: 

898.001. 

810 COTTAGEVIEW DR STE 301 

A 

NUMBER: 

40001-898-001-00 

TRAVERSE CITY, MI 49684 

PROPERTY ADDRESS: 

M-72 

bear ale 

, 

$9,496 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

SBA STRUCTURES INC 

PRINCIPAL RESIDENCE EXEMPTION 

I 

| 

" 

9, 

DBA SITE#MI20723 

fo C [2 

ry “Homeowners Principal Resldanco 

H 

po w 

ATTN TAX DEPARTMENT 

pt 

As "Qualified Agricultural Property": 

00% 

8051 

CONGRESS AVE 

% Exempt Ae "MBT Industrial Personal" 

00% 

ERSARATEN FL 

\ ka NA 

% Exempt As "MBT Commerclal Personal; 

00% 

la 

bi 

ExemptAs "Qualifiod Forest Property: 

~~ [] Yes 

[XI No 

iL 0 

Exempt 

As "Development Property”: 

[Yes 

[X No 

LEGAL DESCRIPTION: 

CELL TOWER ON M-72 IN'NW 1/4 SEC 29 T27N-R6W? 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

210 (COMMERCIAL BUILDING ON LEA 

PRIOR YEAR'S GLASSIFICATION IF DIFFERENT: 

210 

(COMMERCIAL BUILDING ON LEA 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHanaE FROM 

YEAR: 

2023 

AMOUNT YEAR: 504 

PRIORYEARTO 

BATENTATIVE EQUAL 

= 

ALL: 

1| 

6; 

There WAS 

or WAS NOT; ‘a. transfer of ownership on this. Fever in2023. WAS. Not 

‘I'6. Assessor Change Reason(s): 

The 2024 Inflation rate Muitiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

SALLY ANN MURRAY 

(231) 409-7682 

SALLYANNMURRAY8120@GMAIL.COM 

March Board of Review Appeal Information. The Board of Review wlll meet at the following dates and times: 

‘THE 2024 MARCH BOARD OF REVIEW WILL BE HELD AT THE BEAR LAKE TOWNSHIP COMMUNITY CENTER (LOCATION: 198 E 

BEAR LK RD SE, KALKASKA, MI 49646) ON MONDAY MARCH 11TH FROM 3PM-9PM AND WEDNESDAY MARCH 13TH FROM

SBA Structures, LLC. 

To! 

MICHIGAN TAX TRIBUNAL 

T16170 

Check Number: 

2206403 

N 

Date: 

05/22/2024 

Invoice Number 

Invoice Date 

Description 

Gross Amount 

Taxes Withheld 

Net Amount 

Mi20723PTAX41563 

05/22/2024 

Fee 

$250.00 

$0.00 

$250.00 

$250.00 

$0.00 

$250.00

BDO 

A 

Mi chigar 

T Ay

RP & fox 

Lansipg 

MI

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