24-003600 FOJ no exc.pdf
Kap-Land LLC, Petitioner V Township Of Richland, Respondent · 24-003600-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Kap-Land LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003600 Richland Township, Presiding Judge Respondent. Patricia L. Halm FINAL OPINION AND JUDGMENT ORDER CORRECTING DOCKET The Tribunal issued a Proposed Opinion and Judgment (POJ) on October 9, 2025. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions to the POJ).” Neither party filed exceptions to the POJ. The Administrative Law Judge (ALJ) considered the testimony and evidence submitted and made specific findings of fact and conclusions of law. The ALJ’s determination is supported by the testimony and evidence and applicable statutory and case law. Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this case.1 The Tribunal also incorporates by reference the Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a result: The property’s special assessment, as established by Respondent, is: Parcel Number: 03-02-176-013 Type of Special Assessment Special Assessment to be Levied Road Paving $5,511.64 The property’s final special assessment, as determined by the Tribunal, is: Parcel Number: 03-02-176-013 Type of Special Assessment Special Assessment to be Levied Road Paving $5,511.64 IT IS SO ORDERED. 1 See MCL 205.726.
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MTT Docket No. 24-003600 Page 2 of 3 IT IS FURTHER ORDERED that the docket is CORRECTED to reflect Kap-Land LLC as Petitioner in this matter. IT IS FURTHER ORDERED that Respondent shall cause its records to be corrected to reflect the special assessment as finally shown in this Final Opinion and Judgment within 20 days of the entry of this Final Opinion and Judgment. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected special assessment shall collect the assessment and any applicable interest or issue a refund within 28 days of entry of this Final Opinion and Judgment. This Final Opinion and Judgment resolves the last pending claim and closes this case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By _____________________________ Entered: November 19, 2025 ejg/am
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MTT Docket No. 24-003600 Page 3 of 3 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk