Master MTT Docket 25-002746.pdf

Neil J Master, Petitioner V Township Of Trout Lake, Respondent · 25-002746-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

Neil J. Master, Petitioner 

V. 

Township of Trout Lake, Respondent 

MTT Docket No. 25-002746 

PETITIONER'S VALUATION DISCLOSURE AND SUMMARY OF EVIDENCE 

Parcels 17-015-550-124-00 and 17-015-550-124-50 - Little Trout Lake 

1. Petitioner's Position 

The subject properties are adjoining vacant residential waterfront parcels in the Birch Shores Subdivision on Little Trout 

Lake. Petitioner does not dispute that Birch Shores may be used as an assessment neighborhood. The valuation issue is 

whether Respondent's pooled front-foot studies accurately reflect the market value of these particular Little Trout Lake 

parcels when direct, recent Little Trout Lake market transactions are available. 

The formal 2025 Michigan Tax Tribunal petition states true cash value contentions of $59,000 for Parcel 124-00 and 

$30,000 for Parcel 124-50, with corresponding assessed value contentions of $29,500 and $15,000. Petitioner continues 

those same value contentions for 2026. 

2. Values at Issue 

spondent 

AV 

i 

124-00 

2025 

$39,000 

$78,000 

$59,000 / $29,500 

124-50 

2025 

$20,000 

$40,000 

$30,000 / $15,000 

124-00 

2026 

$53,100 

$106,200 

$59,000 / $29,500 

124-50 

2026 

$25,500 

$51,000 

$30,000 / $15,000 

The 2025 Board of Review reduced Parcel 124-00 from $44,000 to $39,000 and Parcel 124-50 from $28,000 to $20,000, 

citing comparable properties. The 2026 Board of Review left assessed values at $53,100 and $25,500. For Parcel 124-00, 

the 2026 decision also reduced taxable value from $53,100 to $40,053; Parcel 124-50 taxable value remained $20,540. 

Clarification regarding the 2026 BOR petition forms: the forms placed $29,500 and $15,000 in the field labeled “Owner's 

Estimate of True Cash Value (Market Value).” Those figures are the requested assessed values - 50% of the $59,000 and 

$30,000 market values stated in the 2025 Tribunal petition and reaffirmed in this valuation disclosure. 

3. Direct Little Trout Lake Market Evidence - 2025 

The following 2024 transactions occurred before the December 31, 2024 valuation date. For Parcel 124-00, 208.4 feet is 

Respondent's effective waterfront frontage used in its assessment record; it is not presented as surveyed shoreline length. 

RTD 

“[SalePrice 

| FrontageUsed 

124-50 (subject) 

1/5/2024 

$30,000 

100.0 ft 

$300.00 

124-00 (subject) 

8/13/2024 

$59,000 

208.4 ft 

$283.11 

121 

8/21/2024 

$37,000 

100.0 ft 

$370.00 

Combined 

$126,000 

408.4 ft 

$308.52 

The signed August 13, 2024 land contract for Parcel 124-00 states a $59,000 sales price. Respondent's 2025 Birch Shores 

study lists that transaction at $54,000 and $260 per foot. Using the signed contract price and Respondent's 208.4-foot 

effective frontage produces approximately $283.11 per foot. 

Respondent's own property record for Parcel 124-50 identifies the January 5, 2024 transfer at $30,000 and classifies it as 

an arm's-length transaction. That sale is not included in either of Respondent's submitted 2025 waterfront studies. 

4. Respondent's 2025 Land Studies and Treatment of the Subjects 

Birch Shores 401-RES 

$794,675 

$560/ft 

General Waterfront 

$357,717 

848 ft 

$422/ft 

The Birch Shores study is a mixed-lake study. The subdivision plat shows separate waterfront settings. Petitioner identifies 

Parcels 070, 075, 076, 077, 088 and 099 in Respondent's Birch Shores study as Big Trout Lake properties, while Parcel 

121 and the subject parcels are on Little Trout Lake. One improved-property allocation, Parcel 075, contributes a land 

residual of $276,675 on 200 feet ($1,383 per foot), materially influencing the pooled result. 

The two adjoining subject parcels were also treated differently. Parcel 124-00 was assessed using the General Waterfront 

rate of $422 per effective foot even though its 2024 transaction appears in the Birch Shores study. Parcel 124-50 was 

assessed using the Birch Shores rate of $560 per foot even though its January 2024 arm's-length $30,000 sale was 

omitted from both submitted studies. Parcel 121's two Little Trout sales appear in both studies. 

5. Parcel 121 - Same-Parcel Market Check 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

Respondent's land study reports two sales of Parcel 121: $37,500 on June 17, 2022 ($375 per foot) and $37,000 on August 

21, 2024 ($370 per foot). The later sale was $500 lower, approximately 1.3%, rather than showing substantial appreciation 

between those transactions. 

Assi 

it 

LSEVIAV. 

EE 

5 

2022 

$16,200 

$32,400 

2024 

$16,500 

$33,000 

2025 

$21,100 

$42,200 

2026 

$25,500 

$51,000 

This assessment history is offered as a reasonableness check, not as a substitute for market evidence. The actual sale 

price remained essentially flat from 2022 to 2024, while the parcel's implied assessed market value increased materially 

beginning in 2025. 

6. Additional Little Trout Lake Evidence - 2026 

For the December 31, 2025 valuation date, the August 20, 2025 sale of Parcels 118 and 119 provides additional same-lake 

evidence. The recorded warranty deed conveys both parcels for $52,000. The deed identifies 125 feet of Little Trout 

shoreline for Parcel 119 and approximately 149.32 feet along Little Trout for Parcel 118/related portions, approximately 

274.32 feet combined. This indicates approximately $189.56 per shoreline foot and occurred about four months before the 

valuation date. 

The 2026 BS&A records show assessed values of $38,000 for Parcel 118 and $31,900 for Parcel 119, a combined 

assessed value of $69,900 and implied true cash value of $139,800, following the $52,000 August 2025 transaction. The 

records also identify the August 20, 2025 warranty-deed transfer and Little Trout Lake in the legal descriptions. 

7. Conclusion 

Petitioner requests that the Tribunal give the greatest weight to direct Little Trout Lake market transactions close to the 

valuation dates. The 2024 evidence includes the subjects’ own purchases at $59,000 and $30,000 and Parcel 121 at 

$37,000. Respondent's pooled studies produce substantially higher $422 and $560 rates, apply different rates to adjoining 

subject parcels, omit the January 2024 arm's-length sale of Parcel 124-50, and report the August 2024 Parcel 124-00 

transaction at $54,000 rather than the $59,000 price shown by the signed land contract. The August 2025 sale of Parcels 

118 and 119 for $52,000 provides additional same-lake evidence for 2026. 

Petitioner therefore contends that true cash values of $59,000 for Parcel 124-00 and $30,000 for Parcel 124-50, with 

assessed values of $29,500 and $15,000 respectively, are supported by the most direct market evidence for both tax 

years. Petitioner requests corresponding taxable-value adjustments as required by law. 

8. Exhibit Index 

2025 Michigan Tax Tribunal Property Tax Appeal Petition and 

A 

Attachment - establishes original value contentions and basis of 

appeal. 

B 

2025 Board of Review decisions for Parcels 124-00 and 124-50. 

Respondent records excerpt: 2025 property records for both subject 

[> 

parcels and Respondent's 2025 Birch Shores 401-RES / General 

Waterfront land studies. 

Signed August 13, 2024 Land Contract and Memorandum - Parcel 

D 

124-00; establishes $59,000 contract price and Little Trout Lake legal 

description. 

Parcel 121 evidence: BS&A assessment records for 2022, 2024, 2025 

E 

and 2026; Respondent's land study in Exhibit C independently reports 

the 2022 and 2024 sales. 

E 

Birch Shores original plat and current Little Trout survey - geographic 

context and current subject-parcel configuration. 

G 

2026 Board of Review materials for Parcels 124-00 and 124-50: 

petitions and March 2026 decisions. 

August 20, 2025 Warranty Deed for Parcels 118 and 119 ($52,000), 

H 

plus 2026 BS&A records identifying Little Trout Lake and 2026 

assessed values. 

The packet intentionally reattaches selected documents that are already in the Tribunal record so the valuation evidence is 

presented in one organized submission. Exhibit C is limited to the relevant pages of Respondent's prior filing rather than 

duplicating the entire Answer package. 

Certification / Valuation Disclosure 

Date: 

JO-1b 7 b 

Signature: 

Neil J. Master, Petitioner 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

EXHIBIT A 

2025 MTT Petition and Attachment 

Original petition establishes TCV contentions of $59,000 and $30,000 and the original basis of 

appeal. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 

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 

Filer Type: Individual 

First Name 

ML 

Last Name/Company Name 

Neil 

J 

Master 

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

288 N Basil Dr 

City or Town 

State 

ZIP Code 

Weidman 

Michigan 

48893 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

M.L 

Last Name 

Sue 

Buitenhuis 

Firm Name (if any) 

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

PO Box 96 

City or Town 

State 

ZIP Code 

Trout Lake 

Michigan 

49793 

Telephone Number 

Fax Number 

E-mail Address 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

2 

*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. 

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 

V/L 124 and 124B Birch Shores Subdivision

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Trout Lake 

Michigan 

49793 

Taxing Authority (City or Township) 

County 

Township Of Trout Lake (CHIPPEWA) 

Chippewa 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

Section 5: Explain the Reason for this Appeal 

Lam appealing the True Cash and Taxable Value of these parcels as I believe the value established by Trout Lake Township does not reflect the true cash value of 

the property. Please sce the attached supporting documentation. T also believe there were procedural issues by the Board of Review that are concerning and are in the 

attached. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

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

If No, check the applicable reason(s). 

Did you request a Poverty Exemption at the BOR? 

Tf Yes, check which BOR considered your application AND upload the BOR decision 

O March 

© July 

© December 

Tf No, explain why: 

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

Parcel Identification Number: 17-015-550-124-00 

Classification of Property: 

Real 

Residential

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Current Assessed Value (also known as State Equalized Value) as established by the BOR. 

39000 

Current Taxable Value as established by the BOR: 

39000 

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

59000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

29500 

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

Parcel Identification Number: 17-015-550-124-50 

Classification of Property: 

Real 

Residential 

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

20000 

Current Taxable Value as established by the BOR: 

20000 

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

30000 

Multiply the True Cash Value by 5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value) 

15000 

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

Section 8: Classification Information #only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

What do you believe is the property's classification? 

Tfimproved 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 

ORLENE HAWKS 

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? 

No 

Are you appealing ONLY the denial of a Poverty Exemption? 

No 

If you answered yes to either or both of these 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. 

Electronic Signature *Typing your name below will serve as your signature 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Neil J Master

Attachment — Basis of Appeal for Parcels 17-015-550-124-50 & 17-015-550-124-00 

Petitioner respectfully requests a reduction in the assessed and taxable values for the above 

parcels located in the Birch Shores Subdivision, abutting Little Trout Lake in Trout Lake Township. 

The current assessments significantly exceed market value based on recent sales and raise 

concerns regarding both valuation accuracy and procedural irregularities. 

1. Comparable Sales Analysis (Lakefront Frontage Valuation) 

The primary valuation method for these parcels is price per lake frontage foot. Based on the 

following 2024 sales of comparable parcels within the same subdivision: 

Parcel ID 

Sale Date 

Sale Price Frontage (ft) $/Front Ft 

17-015-550-124-50 1/5/2024 

$30,000 

100 

$300 

17-015-550-124-00 8/13/2024 $59,000 

208.4 

$283 

17-015-550-121-00 8/21/2024 $37,000 

100 

$370 

The average is $308/front foot, suggesting that current assessment rates of $422/foot are 

significantly above market value. A reasonable and well-supported valuation based on market 

data would support assessed values of: 

e 

Parcel 124-50: 100 ft x $308 = $30,800 (AV = $15,400) 

e 

Parcel 124-00: 208.4 ft x $308 = $64,987 (AV = $32,500) 

2. Prior Sales Support a Lower Value 

Additional relevant sales from 2021-2022 show even lower per-foot values: 

Parcel ID 

Sale Date Sale Price Frontage (ft) $/Front Ft 

17-015-550-112-50 

9/1/2021 $13,756 

112 

$123 

17-015-550-112-00 

9/1/2021 $13,756 

108.3 

$127 

17-015-550-110/111/113/114 9/3/2021 $55,025 

547.2 

$100 

3. Procedural Concerns with March 2025 Board of Review

The minutes of the March 14, 2025 Board of Review raise significant concerns: 

e 

On page 19, the decision for Parcel 124-00 shows that 

a motion was seconded by "Jess," 

who is the Township Assessor. 

e 

On page 24, for Parcel 124-50, it appears there was no motion made, only a second — 

which does not follow proper procedure. 

e 

The Michigan General Property Tax Act prohibits assessors from sitting as voting 

members of the Board of Review (MCL 211.28). The participation of the Assessor in 

motions or seconds could render the Board's decision procedurally invalid. 

Conclusion: 

Petitioner respectfully requests that the Tribunal reduce the assessed values to reflect market 

rates based on credible, recent, and arm’s-length transactions. In the alternative, Petitioner asks 

the Tribunal to void the Board of Review action and set fair assessments based on the provided 

evidence.

EXHIBIT B 

2025 Board of Review Decisions 

Board of Review decisions for Parcels 124-00 and 124-50. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

03/14/2025 

0 

2025 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

17-015-550-124-00 

BIRCH SHORE DRIVE 

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-00...SEC 23 

T44N R6W BIRCH SHORES INC PLAT PT OF LOTS 123, 124, 

& 125 ACC TO PLAT REC IN LIBER 7 OF PLATS PG 1-3 COM 

AT NE COR OF LOT 127 TH S 02 DEG 18' 56" W ALG E LINE 

OF SD LOT 127 741.22 FT TO A PT ON NLY ROW LINE OF 

BIRCH SHORE DR TH N 69 DEG 04' 59" W ALG SD NLY ROW 

LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLY ROW LINE 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

MASTER NEIL 

288 N BASIL 

WEIDMAN MI 48893 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

’ 

The Board has completed their review of parcel number 

17-015-550-124-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

MOTION BY JOHN TO REDUCE AV TO 39000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JESS 

VOTE ALL AYES 

MOTION CARRIES 

2025 

ORIGINAL ASSESSED VALUE 

44,000 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

39,000 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

44,000 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

39,000 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MT 48000 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

03/14/2025 

0 

2025 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

17-015-550-124-50 

W. BIRCH SHORE DRI 

2024 ADD 1401-79 BIRCH SHORES INC PLAT PART OF LOTS 

EE 

124 COMMENCING AT THE NORTHEAST CORNER OF LOT 

WEIDMAN MI 48893 

127; THENCE SOUTH 02°18'56" WEST ALONG THE EAST 

LINE OF SAID LOT 741.22 FEET TO A POINT ON THE 

NORTHERLY RIGHT OF WAY LINE OF BIRCH SHORE 

DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE 

97.55 FEET; THENCE NORTH 85°54'25" WEST ALONG SAID L 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-015-550-124-50 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

MOTION BY TO REDUCE AV TO 20000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JOHN 

VOTE ALL AYES 

MOTION CARRIES 

2025 ORIGINAL ASSESSED VALUE 

28,000 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

20,000 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

28,000 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

20,000 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

EXHIBIT C 

Respondent Property Records and 2025 Land Studies 

Relevant pages from Respondent's prior filing: subject property records and the Birch Shores / 

General Waterfront studies. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

Parcel Number: 

17-015-550-124-00 

Jurisdiction: 

TROUT LAKE TOWNSHIP 

County: 

Chippewa 

Printed on 

10/04/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst 

Terms of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& Page 

By 

Trans. 

THOMAS STEPHEN JAMES 

MASTER NEIL 

0 

08/13/2024 

|MLC 

03-ARM'S LENGTH 

1412/73 

DEED 

100.0 

VOCE, MARY F. TRUSTEE 

THOMAS, STEPHEN JAMES 

22,000] 

04/08/2011 

[IC 

03-ARM'S LENGTH 

TL 1109/ 

P 143 

|PROPERTY TRANSFER | 

100.0 

Property Address 

Class: RESIDENTIAL-VACANT Zoning: 

Building Permit (s) 

Date 

Number 

Status 

BIRCH SHORE DRIVE 

School: RUDYARD AREA SCHOOLS 

P.R.E. 

0% 

Owner's Name/Address 

ap 

F: 

MASTER NEIL 

2025 Est TCV 87,945 

288 

N BASIL 

WEIDMAN MI 48893 

Trproved 

|X [Vacant 

Land Value Estimates 

for Land Table WTR.WATERFRONT 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate Adj. Reason 

value 

— 

Dirt Road 

WATERFRONT 

208.40 

0.00 1.0000 1.0000 

422 

100 

87,945 

tax Description 

Gravel Road 

208 Actual Front Feet, 

0.00 Total Acres 

Total Est. Land Value = 

87,945 

1235/663 2012 ADD PER 1109/143 FR SPL 

Paved Road 

550-123-00...SEC 

23 T44N R6W BIRCH SHORES 

Storm Sewer 

LIE Blas 

Sidewalk 

PT OF LOTS 123, 

124, 

& 125 ACC TO PLAT 

Water 

REC 

IN LIBER 

7 OF PLATS PG 1-3 

Sewer 

COM AT NE COR OF LOT 127 TH 

S 

02 DEG 18’ 

Electric 

56" 

W ALG E LINE OF SD LOT 127 741.22 

FT 

Gas 

TO A PT ON NLY ROW LINE OF BIRCH SHORE DR 

Curb 

TH N 

69 DEG 04' 

59" 

W ALG SD NLY ROW LINE 

Street Lights 

97.55 

FT TH N85 DEG 54' 

25" 

W ALG SD NLY 

Standard Utilities 

ROW LINE 181.10 FT TH 

S 71 DEG 01' 

14" 

W 

Underground Utils. 

ALG SD N ROW LINE 166.41 

FT TH 

S 

85 DEG 

41' 

52" 

W ALG NLY ROW LINE 280 FT TO POB 

Topography of 

TH CONT S 85 DEG 41' 

52" 

W ALG SD NLY ROW 

site 

LINE 120 

FT TH 

S 

85 DEG 41' 

52" 

W ALG SD 

Tevel 

NLY ROW LINE 15.46 FT TO SW COR OF LOT 

Rolling 

124 TH 

N 

71 DEG 16'22" 

W ALG SD NLY ROW 

Low 

LINE 100 

FT TH 

N 

19 DEG 30' 

03" 

E 346.46 

High 

FT TO A PT ON SH OR LITTLE TROUT LAKE TH 

Landscaped 

S 79 DEG 46' 

24" 

E ALG SH 71.80 FT TH N 

Swamp 

45 DEG 32' 

02" 

E ALG SH 31.6 FT TH N 45 

Wooded 

***BALANCE OF DESCRIPTION ON FILE*** 

Pond 

Comments/Influences 

Waterfront 

Ravine 

Wetland 

— 

Flood Plain 

Year 

Tand 

Building 

Assessed 

Board of| 

Tribunal/| 

Taxable 

value 

value 

value 

Review 

Other 

value 

Who 

When 

What 

2025 

39,000 

0 

14,000 

39, 000M 

35,0008 

2024 

34,400 

0 

34,400 

34,4008 

The Equalizer. 

Copyright 

(ec) 

1999 

- 2009. 

Licensed 

To: 

Township of Trout Lake, 

a 

oe 

0 

Jotoe 

00s 

County of Chippewa, Michigan 

2022 

33,700 

0 

33,700 

33,7008 

*** Information herein deemed reliable but 

not guaranteed***

Parcel Number: 

17-015-550-124-50 

Jurisdiction: 

TROUT LAKE TOWNSHIP 

County: 

Chippewa 

Printed on 

10/04/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

|Terms of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& Page 

By 

Trans. 

VOCE ESTATE 

MASTER NEIL 

30,000] 

01/05/2024 

[wD 

03-ARM'S LENGTH 

1401/-79 

DEED 

100.0 

MASTER NEIL 

0[ 

01/05/2024 

[WD 

03-ARM'S LENGTH 

DEED 

100.0 

EBroperty Address 

Class: RESIDENTIAL-VACANT Zoning: 

Building Permit (s) 

Date 

Number 

Status 

W. BIRCH SHORE DRIVE 

School: RUDYARD AREA SCHOOLS 

P.R.E. 

0% 

Owner's Name/Address 

ap 

F: 

MASTER NEIL 

2025 Est TCV 56,000 

288 

N BASIL DR 

WEIDMAN MI £8893 

Trproved 

| X [Vacant 

Tand Value Estimates 

for Land Table BIRCH.BIRCH SHORES 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate tAdj. Reason 

value 

— 

Dirt Road 

BIRCH SHORES 

100.00 492.00 1.0000 1.0000 

560 

100 

56,000 

tax Description 

Gravel Road 

100 Actual Front Feet, 

1.13 Total Acres 

Total Est. Land Value = 

56,000 

2024 ADD 1401-79 

Paved Road 

BIRCH SHORES INC PLAT PART OF LOTS 124 

Storm Sewer 

COMMENCING AT THE NORTHEAST CORNER OF LOT 

Sidewalk 

127; THENCE SOUTH 02°18'56" WEST ALONG 

Water 

THE EAST LINE OF SAID LOT 741.22 FEET TO 

sewer 

[A POINT 

ON 

THE NORTHERLY 

RIGHT 

OF WAY 

Electric 

LINE OF BIRCH SHORE DRIVE; THENCE NORTH 

Gas 

69°04'59" WEST ALONG SAID LINE 97.55 

Cush 

FEET; THENCE NORTH 85°54'25" WEST ALONG 

Street Lights 

SAID LINE 181.10 FEET; THENCE SOUTH 

Standard Utilities 

71°01'14" WEST ALONG SAID LINE 166.41 

Underground Utils. 

FEET; THENCE SOUTH 85°41'52" WEST ALONG 

SAID LINE 160.00 FEET TO THE POINT OF 

Topography of 

BEGINNING; THENCE SOUTH 85°41'52" WEST 

site 

ALONG SAID LINE 120.00 FEET; THENCE NORTH 

Tevel 

07°08'11" EAST 434.84 FEET TO A POINT ON 

Rolling 

THE SHORE OF LITTLE TROUT LAKE; THENCE 

Low 

NORTH 45°32'02" EAST ALONG SAID SHORE 

High 

100.00 FEET; THENCE SOUTH 00°39'58" WEST 

Landscaped 

492.55 FEET TO THE POINT OF BEGINNING. 

Swamp 

100 FT WATERFRONT 

Wooded 

Comments/Influences 

Pond 

Default Comments 

Waterfront 

Ravine 

wetland 

— 

Flood Plain 

Year 

Tand 

Building 

Assessed 

Board of| 

Tribunal/| 

Taxable 

value 

value 

value 

Review 

Other 

value 

Who 

When 

What 

2025 

20,000 

0 

28,000 

20, 000M 

20,0008 

2024 

27,700 

0 

27,700 

27,700D 

2,632C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009. 

Licensed 

To: 

Township of Trout Lake, 

a 

v 

0 

v 

0 

County 

of Chippewa, Michigan 

2022 

0 

0 

0 

0 

*** Information herein deemed reliable but 

not guaranteed***

Prepared by: 

TROUT LAKE TOWNSHIP 

Jessica Mowery, MAAO/3 

2025 VACANT LAND STUDY 

Adj. Sale 

Land 

Effec. 

Dollars/F 

Actual 

» 

Parcel Number 

Street Address 

Liber/Page 

Sale Date 

Sale Price 

$ 

Residual 

Front 

F 

Front 

2 

015-550-124-00 

BIRCH SHORE DRIVE 

1412/73 

8/13/24 

54,000 

54,000 

54,000 

208 

260 

208 

Z 

015-550-070-00 

32894 W BIRCH SHORE DRIVE 

1351/928 

8/11/21 

33,000 

33,000 

33,000 

105 

314 

105 

S 

015-550-075-00 

32694 W BIRCH SHORE DRIVE 

1410/630 

717/24 

421,900 

421,900 

276,675 

200 

1383 

200 

[7] 

015-550-076-00 

32642 W BIRCH SHORE DRIVE 

1402/624 

1/29/24 

105,000 

105,000 

105,000 

234 

448 

448 

2 

015-550-077-00 

BIRCH SHORE DRIVE 

1397/493 

1398/992 

10/16/23 

79,000 

79,000 

79,000 

187 

422 

187 

o 

015-550-088-00 

BIRCH SHORE DRIVE 

1386/768 

4/11/23 

60,000 

60,000 

60,000 

110 

545 

110 

& 

015-550-099-00 

31868 W BIRCH SHORE DRIVE 

1333/1066 

11/19/20 

112,500 

112,500 

112,500 

175 

643 

175 

ju of 

015-550-121-00 

W BIRCH SHORE DRIVE 

1370/1336 

6/17/22 

37,500 

37,500 

37,500 

100 

375 

375 

© 

015-550-121-00 

W BIRCH SHORE DRIVE 

1412/1046 

8/21/24 

37,000 

37,000 

37,000 

100 

370 

370 

m 

Totals: 

939,900 

939,900 

794675 

1.419 

FINAL RATE AVERAGE PER FRONT FOOT 

560 

Adj. Sale 

Land 

Effec. 

Dollars/F 

Actual 

= 

Parcel Number 

Street Address 

Liber/Page 

Sale Date 

Sale Price 

$ 

Residual 

Front 

F 

Front 

O 

 001-484-075-00 

MCNEARNEY LK 

1299/490 

4/4119 

34000 

34000 

34000 

103 

330 

103 

i 

015-550-121-00 

W BIRCH SHORE DRIVE 

1412/1046 

8/21/24 

37000 

37000 

37000 

100 

370 

100 

= 

015-510-037-00 

22958 S BAY ROAD 

1368/1202 

417122 

215000 

215000 

77217 

140 

552 

140 

= 

015-510-039-00 

S. BAY ROAD 

1367/388 

4/12/22 

70000 

70000 

70000 

155 

452 

155 

= 

015-550-121-00 

W BIRCH SHORE DRIVE 

1370/1336 

6/17/22 

37500 

37500 

37500 

100 

375 

100 

= 

 002-725-008-00 

Jersey Rd Brevort Lk 

898/633 

10/30/20 

45000 

45000 

45000 

100 

450 

100 

= 

016-134-038-00 

DI/PR-W JOHNSON LK RD 

1338/594 

1/29/21 

57000 

57000 

57000 

150 

380 

150 

wu 

Totals: 

495500.0 

495,500 

357,717 

848 

w 

Oo 

FINAL RATE AVERAGE PER FRONT FOOT 

422

EXHIBIT D 

August 13, 2024 Land Contract - Parcel 124-00 

Signed land contract and memorandum establishing the $59,000 contract price. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

Parties 

Description of 

Premises 

Terms of 

Payment 

Seller's Duty 

to Convey 

To Furnish 

Title Evidence 

Purchaser's 

Duties 

Taxes and 

Insurance 

Alternate 

Payment 

Method 

Insert amount 

if advance 

monthly 

installment 

method of 

taxes and 

insurance is to 

be adopted 

Land Contract 

LAND CONTRACT FORM 

This Contract, made on 13th day of August, 2024, between Stephen James Thomas 

hereinafter referred to as the “Seller”, whose address 

is P.O.Box 63, Saint Ignace, MI 

49781 and Neil Master hereinafter referred to as the “Purchaser”, whose address 288 N. 

Basil, Weidman, MI 48893. 

Witnesseth: 

1. 

THE SELLER AGREES AS FOLLOWS: 

a) To sell and convey to the Purchaser: 

SEE ATTACHED LEGAL DESCRIPTION 

Commonly known as: 

V/L Birch Shore Dr., Trout Lake, MI 49793 

together with all tenements, hereditaments, improvements and appurtenances, including all 

lighting fixtures, plumbing fixtures, shades, Venetian blinds, curtain rods, storm windows, 

storm doors, screens, awnings, 

if any, and 

now on the premises, and subject to all 

applicable building and use restrictions, and easements, if any, affecting the premises. 

b) That the consideration for the sale of the above described premises to the Purchaser is: 

$59,000.00 (Sales Price), of which the sum of $28,000.00 (Amount Down) has heretofore 

been paid to the Seller, the receipt of which is hereby acknowledged, and the balance of 

$31,000.00 is to be paid to the Seller, without interest on any part thereof at any time unpaid 

at the rate of 0.000% (Interest Rate). This balance of purchase money and interest shall be 

paid within one year from closing, or sooner at Purchaser's option. The entire purchase 

money shall be fully paid by the 13th day of August, 2025, anything herein to the contrary 

notwithstanding. If the balance is not paid in full by August 13th, 2025 there will be a $50.00 

per day late fee assessed until balance is paid in full. 

©) Upon receiving payment in full of all sums owing herein, less the amount then due on any 

existing mortgage or mortgages, and the surrender of the duplicate of this contract to 

execute and deliver to the Purchaser or the Purchaser's assigns, 

a good and sufficient 

Warranty Deed conveying title to said land, subject to aforesaid restrictions and easements 

and 

subject 

to 

any 

then 

existing 

mortgage 

or mortgages, 

and 

free from 

all 

other 

encumbrances, except such as may be herein set forth, and except such encumbrances as 

shall have accrued or attached since the date hereof through the acts or omissions of 

persons other than the Seller or his/her assigns. 

d) To deliver to the Purchaser as evidence of tile a Policy of Title Insurance insuring 

Purchaser, the effective date of the policy to be approximately the date of this contract, and 

issued by Stewart Title Insurance Company. 

2. 

THE PURCHASER AGREES AS FOLLOWS: 

a) To purchase said land and pay the Seller the sum aforesaid, with the interest thereon as 

above provided. 

b) To use, maintain and occupy said premises in accordance with any and 

all restrictions thereon. 

c) To keep the premises 

in accordance with 

all police, sanitary and other regulations 

imposed by any governmental authority. 

d) To pay all taxes and assessments hereafter levied on said premises before any penalty 

for non-payment attaches thereto, and submit receipts to Seller upon request, as evidence 

of payment thereof; also at all times to keep the buildings now or hereafter on the premises 

insured against loss and damage, in manner and to an amount approved by the Seller, but 

not less than the purchase price, and to deliver the policies as issued to the Seller with the 

premiums fully paid. 

If the amount of the estimated monthly cost of Taxes, Assessments and Insurance 

is 

inserted in the following Paragraph 2(e), then the method of the payment of these items as 

therein indicated shall be adopted. 

If this amount is not inserted, then Paragraph 2(e) shall 

be of no effect and the method of payment provided in the preceding Paragraph 2(d) shall 

be effective. 

€) 

SEE 

ATTACHED 

ADDENDUM 

FOR 

TAX 

AND 

INSURANCE 

PAYMENTS 

IF 

APPLICABLE. 

10f6 

SM24-07002011

Acceptance of 

Title and 

Premises 

Maintenance of 

Premises 

Mortgage by 

Seller 

Encumbrances 

on Seller's Title 

Non-payment 

of Taxes or 

Insurance 

Assignment by 

Purchaser 

Land Contract 

f) That he has examined 

a Title Insurance Commitment from Stewart Title Insurance 

Company 

title 

Insurance 

Company 

dated: 

August 

1, 

2024, 

on 

Commitment 

SM24-07002011, 

covering 

the 

above 

described 

premises 

and 

is 

satisfied 

with 

the 

marketability of the title shown thereby, and has examined the above described premises 

and is satisfied with the physical condition of any structures thereon. 

9) To keep and maintain the premises and the buildings thereon in as good condition as 

they are at the date hereof reasonable wear and tear excepted, and not to commit waste, 

remove or demolish any improvements thereon, or otherwise diminish the value of the 

Seller's security, without the written consent of the Seller. 

3. 

THE SELLER AND PURCHASER MUTUALLY AGREE 

AS FOLLOWS: 

a) That the Seller may, at any time during the continuance of this contract encumber said 

land by mortgage or mortgages to secure not more than the unpaid balance of this contract 

at the time such mortgage or mortgages are executed. 

Such mortgage or mortgages shall 

provide for payment of principal and interest in monthly installments which do not exceed 

such instalments provided for in this contract; shall provide for a rate of interest on the 

unpaid balance of the mortgage debt which does not exceed the rate of interest provided in 

Paragraph 

1 

(b); 

or on such other terms as may be agreed upon by the Seller and 

Purchaser, and shall be a first lien upon the land superior to the rights of the Purchaser 

herein, subject however to the terms of this land contract; provided notice of the execution 

of said mortgage or mortgages containing the name and address of the mortgagee or his 

agent, the amount of such mortgage or mortgages, the rate of interest and maturity of the 

principal and interest shall be sent to the Purchaser by registered 

mail promptly after 

execution thereof. 

Purchaser will, on demand, execute any instruments demanded by the 

Seller, necessary or requisite to subordinate the rights of the Purchaser hereunder to the 

lien of any such mortgage or mortgages. 

In event said Purchaser shall refuse to execute 

any instruments demanded by said Seller and shall refuse to accept such registered mail 

hereinbefore provided or said registered mail shall be returned unclaimed, then the Seller 

may post such notice 

in two conspicuous places on said premises, and upon making 

affidavit duly sworn to of such posting, this proceeding shall operate the same as 

if said 

Purchaser had consented to the execution of said mortgage or mortgages, and Purchaser's 

rights shall be subordinate to said mortgage or mortgages as hereinbefore provided. 

The 

consent obtained, or subordination as otherwise herein provided, under or by virtue of the 

foregoing power, shall extend to any and all renewals or extensions or amendments of said 

mortgage or mortgages, after Seller has given notice to the Purchaser as above provided 

for giving notice of the execution of said mortgage or mortgages. 

b) That if the Seller's interest be that of land contract, or now or hereafter be encumbered 

by mortgage, the Seller shall meet the payments of principal and interest thereon as they 

mature and produce evidence thereof to the Purchaser on demand, and in default of the 

Seller said Purchaser may pay the same. 

Such payments by Purchaser shall be credited 

on the sums first maturing hereon, with interest at the rate provided in Paragraph 

1 (b) on 

payments so made. 

If proceedings are commenced to recover possession or to enforce the 

payment of such contract or mortgage because of the Seller's default, the Purchaser may at 

any time thereafter, while such proceedings are pending, encumber said land by mortgage, 

securing such sum as can be obtained, upon such terms as may be required, and with the 

proceeds pay and discharge such mortgage, or purchase money lien. 

Any mortgage so 

given shall be a first lien upon the land superior to the rights of the Seller therein, and 

thereafter the Purchaser shall pay the principal and interest on such mortgage so given as 

they mature, which payments shall be credited on the sums matured or first maturing 

hereon. When the sum owing hereon is reduced to the amount owing upon such contract 

or mortgage or owing on any mortgage executed under either of the powers in this contract 

contained, a conveyance shall be made in the form above provided containing a covenant 

by the grantee to assume and agree to pay the same. 

©) That if default is made by the Purchaser in the payment of any taxes, assessments or 

insurance premiums, or in the payment of the sums provided for in Paragraph 2 (e), or in 

the delivery of any policy as hereinbefore provided, the Seller may pay such taxes or 

premiums or procure such insurance and pay the premium or premiums thereon, and any 

sum or sums so paid shall be a further lien on the land and premises, payable by the 

Purchaser to the Seller forthwith with interest at the rate as set forth in Paragraph 

1 (b) 

hereof. Notwithstanding any such payment Seller shall retain those rights as set forth in 3(f) 

and 3(g) below. 

d) No assignment or conveyance by the Purchaser shall create any liability whatsoever 

against the Seller until a duplicate thereof, duly witnessed and acknowledged, together with 

the residence address of such assignee, shall be delivered to the Seller. 

Purchaser's 

liability hereunder shall 

not be 

released 

or affected 

in any way 

by delivery 

of such 

assignment, or by Seller's endorsement of receipt and/or acceptance thereon. 

20f6 

SM24-07002011

Possession 

Right to Forfeit 

Acceleration 

Clause 

Notice to 

Purchaser 

Additional 

Clauses 

Land Contract 

¢€) The Purchaser shall have the right to possession of the premises August 13, 2024, and 

be entitled to retain possession thereof only so long as there is no default on his/her part in 

carrying 

out the terms 

and conditions hereof. 

In 

the event the premises hereinabove 

described are vacant or unimproved, the Purchaser shall be deemed to be in constructive 

possession only, which possessory right shall cease and terminate after service of a notice 

of forfeiture of this contract. 

Erection of signs by Purchaser on vacant or unimproved 

property shall not constitute actual possession by him. 

f) 

If the Purchaser shall 

fail 

to perform 

this contract or any part thereof, 

the Seller 

immediately after such default shall have the right to declare the same forfeited and void, 

and retain whatever may have been paid hereon, and all improvements that may have been 

made upon the premises, together with additions and accretions thereto, and consider and 

treat the Purchaser as his tenant holding over without permission and may take immediate 

possession 

of the premises, and the Purchaser and each and every other occupant 

removed and put out. 

In all cases where a notice of forfeiture is relied upon by the Seller to 

terminate rights hereunder, such notice shall specify all unpaid moneys and other breaches 

of this contract and shall declare forfeiture of this contract effective 

in fifteen days after 

service unless such money is paid and any other breaches of this contract are cured within 

that time. 

g) If default is made by the Purchaser and such default continues for a period of forty-five 

days or more, and the Seller desires to foreclose this contract in equity, then the Seller shall 

have at his option the right to declare the entire unpaid balance hereunder to be due and 

payable forthwith, notwithstanding anything herein contained to the contrary. 

h) The wife of the Seller, for a valuable consideration, joins herein and agrees to join in the 

execution of the Deed to be made in fulfillment hereof. 

i) Time shall be deemed to be of the essence of this contract. 

1) The individual parties hereto represent themselves to be of full age, and the corporate 

parties hereto represent themselves to be valid corporations with their charters in full force 

and effect. 

k) Any declarations, notices or papers necessary or proper to terminate, accelerate or 

enforce this contract shall be presumed conclusively 

to have been served upon the 

Purchaser 

if such instrument 

is enclosed 

in an envelope with first class postage fully 

prepaid, 

if said envelope is addressed to the Purchaser at the address set forth in the 

heading of this contract or at the latest other address which may have been specified by the 

Purchaser and receipted for in writing by the Seller, and if said envelope is deposited in a 

United States Post Office Box. 

1) No modification, revision, rescission or amendment to this contract shall be binding or 

effective unless reduced to writing and signed by all parties to be bound thereby. 

m) If the payment called for in 1(b} should not be sufficient to amortize this contract during 

its limited term, then in that event, a lump sum payment shall be due at the conclusion of 

this contract. 

Seller makes no guaranty of financing being available at that time. 

The 

acceptance of partial payments thereafter by the Seller shall not be deemed 

to be an 

extension of the contract nor a waiver of the provision calling for full payment. 

n) This property may be located within the vicinity of farmland or a farm operation. Generally 

accepted agricultural and management practices which may generate noise, dust, odors, 

and other associated conditions may be used and are protected by the Michigan Right to 

Farm Act. 

0) The Grantor grants to the Grantee the right to make all divisions(s) under Section 108 of 

the Land Division Act, Act No. 288 of the Public Acts of 1967. 

The pronouns and relative words herein used are written in the masculine and singular only. 

If more than one join in the execution hereof as Seller or Purchaser, or either be of the 

feminine sex or a corporation, such words shall be read as if written in plural feminine or 

neuter, respectively. 

The covenants herein shall bind the heirs, personal representatives, 

devisees, legatees, assigns and successors of the respective parties. 

p) The seller herein shall be responsible for the payment of the State and County Transfer 

Tax that is due when the deed is passed to buyer, in fulfillment of this land contract. 

30of6 

SM24-07002011

In Witness Whereof, the parties hereto have executed this contract in duplicate the day and year first above 

written. 

= 

JA 

Stephén James Thomas 

STATE OF 

M ( Chea0un 

COUNTY OF 

( 

20. P1130 

The foregoing instrument was acknowledged before me this day by Stephen James Thomas. 

Witness my hand and official seal, this the 

__| Tn 

_day of 

_() Ligue 

20 24 

Ca AD 

¢ Langan 

Notary Public 

My Commission Expires: 

lo) lo led 

KARA KANGAS 

STATE OF MI 

(SEAL) 

NOY OF CHPPEWA 

4Y COMMISSION EXPIRES 

Oct 10,2024 

ACTNGNCONIYOF 5 |) GRU 

TAX CODE NO.: 

Prepared by: 

Assisted By: 

Stephen James Thomas 

Lighthouse Title Agency - Lake State, LLC 

P.0.Box 63 

2006 Ashmun Street, Suite 5 

Saint Ignace, MI 49781 

Sault Ste. Marie, MI 49783 

Land Contract 

50f6 

SM24-07002011

In Witness Whereof, the parties hereto have executed this contract in duplicate the day and year first above 

written. 

BUY! 

): TNs 

Neil Master 

/ 

stareor 

Aj Cn feu 

countvor_(huppede. 

The foregoing instrument was acknowledged before me this day by Neil Master. 

Witness my hand and official seal, this the _ | An 

day of 

0 i BUS 

207¢- 

2 ALE 

Gap 

Notary Public 

2X ned 

Yoo AS 

My Commission Expires: 

20 

NOTARY AOALICSAS: or vi 

» 

COUNTY 

OF CHIFPEWA 

ION EXFir 

= 

TE 

Land Contract 

40f6 

SM24-07002011

EXHIBIT "A" 

Parcel A: 

Part of Lots 124 and 125, Birch Shores Inc. Plat, according to the plat recorded in Liber 7 of Plats, Pages 1-3, 

Chippewa County Records, more particularly described as: Commencing at the Northeast comer of Lot 127; 

thence South 02°18'56" West along the East line of said Lot 127 a distance of 741.22 feet to a point on the 

Northerly right-of-way line of Birch Shore Drive; thence North 69°04'59" West along said Northerly right-of-way line 

97.55 feet; thence North 85°54'25" West along said Northerly right-of-way line 181.10 feet; thence South 71°01'14" 

West along said Northerly right-of-way line 166.41 feet: thence South 85°41'52" West along the Northerly 

right-of-way line 280.00 feet to the POINT OF BEGINNING; thence continuing South 85°41'52" West along said 

Northerly right-of-way line 120.00 feet; thence North 15°03'47" East 379.97 feet to a point on the shore of Little 

Trout Lake; thence North 45°32'02" East along the shore of Little Trout Lake 105.00 feet; thence South 07°08'11" 

West 434.84 feet to the POINT OF BEGINNING, being parcel 124A of the Northwoods Land Surveying project 

number 2099-00. 

Parcel B: 

Part of Lots 123 and 124, Birch Shores Inc. Plat, according to the plat recorded in Liber 7 of Plats, Pages 1-3, 

Chippewa County Records, more particularly described as: Commencing at the Northeast comer of Lot 127; 

thence South 02°18'56" West along the East line of said Lot 127 a distance of 741 .22 feet to a point on the 

Northerly right-of-way line of Birch Shore Drive; thence North 69°04'59" West along said Northerly right-of-way line 

97.55 feet; thence North 85°54'25" West along said Northerly right-of-way line 181.10 feet; thence South 71°01*14" 

West along said Northerly right-of-way line 166.41 feet; thence South 85°41'52" West along the Northerly 

right-of-way line 400.00 feet to the POINT OF BEGINNING; thence continuing South 85°41'52" West along said 

Northerly right-of-way line 15.46 feet to the Southwest corner of said Lot 124; thence North 71°16'22" West along 

said Northerly right-of-way line 100.00 feet; thence North 19°30'03" East 346.46 feet to a point on the shore of 

Little Trout Lake; thence South 79°46'24" East along the shore of Little Trout Lake 71.80 feet; thence North 

45°32'02" East along the shore of Little Trout Lake 31.80 feet; thence South 15°03'47" West 379.97 feet to the 

POINT OF BEGINNING, being parcel 1238 of the Northwoods Land Surveying project number 2099-00. 

Land Contract 

60of6 

SM24-07002011

MEMORANDUM OF LAND CONTRACT 

THIS MEMORANDUM OF LAND CONTRACT entered into this 13th day of August, 2024, by and between Stephen James 

Thomas, whose address is P.O.Box 63, Saint Ignace, MI 49781, hereinafter "Seller" and Neil Master, whose address is 

288 N. Basil, Weidman, MI 48893 hereinafter “Buyer”. 

WITNESSETH: 

WHEREAS, Buyer and Seller have entered into a Land Contract of even date herewith; and, 

WHEREAS, the parties desire to enter into this Memorandum of Land Contract to give record notice of existence of said 

Land Contract. 

NOW THEREFORE, in consideration of the Premises and for other good and valuable consideration, Seller acknowledges 

and agrees that they have sold to Buyer on the Land Contract dated August 13, 2024, the following described premises: 

Land situated in the Township of Trout Lake, County of Chippewa, Michigan, described as follows: 

SEE EXHIBIT "A" ATTACHED HERETO AND INCORPORATED HEREIN BY REFERENCE 

Commonly known as: VL Birch Shore Dr., Trout Lake, MI 49793 

Parcel ID No(s).: 17-015-550-124-00 

The purpose of this Memorandum of Land Contract is to give record notice of the existence of said Land Contract. 

IN WITNESS WHEREOF, the parties hereto have executed this Memorandum of Land Contract and have caused their 

han 

seals td be affixed hereto the day and year first above written. 

4 

14 

Neil Master 

© 

STATE OF 

Miagen 

cownrvor (pon. 

The foregoing instrument was acknowledged before me this day by Neil Master. 

<p and official seal, this the 

Pm 

day of 

Quy 14 

207 ¢ 

Ct 0D 

Notary Public 

0 

My Commission Expires: 

\ ol id] 2 

NorarY 

ERLE EAR: oF 

WY COMMSSION 

PREG 

(SEAL) 

ACTING IN COUNTY OF - acai 

PPIs 

Land Contract (Memorandum) 

SM24-07002011

J 

Stephen James Thomas 

= 

STATE OF 

Mecinian 

in 

COUNTY OF 

dn £0 130. 

The foregoing instrument was acknowledged before me this day by Stephen James Thomas. 

Witness my hand and official seal, this the __| 2% 

day of 

Oug 154 

20:4. 

Notary 

Public 

My Commission Expires: 

io) io 24 

NOTARY 

PUBL 

TATe oF i 

COUNTY 

OF CHIPPEWA 

(SEAL) 

MY COMMISSION 

EXPIRES 0ct 10,2024 

ACTING IN COUNTY OF tn pp’ Onn 

Prepared by: 

Assisted By: 

Stephen James Thomas 

Lighthouse Title Agency - Lake State, LLC 

P.0.Box 63 

2006 Ashmun Street, Suite 5 

Saint Ignace, MI 49781 

Sault Ste. Marie, MI 49783 

When recorded mail to: 

Lighthouse Title Agency - Lake State, LLC 

2006 Ashmun Street, Suite 5 

Sault Ste. Marie, MI 49783 

Land Contract (Memorandum) 

SM24-07002011

EXHIBIT "A" 

Parcel A: 

Part of Lots 124 and 125, Birch Shores Inc. Plat, according to the plat recorded in Liber 7 of Plats, Pages 1-3, Chippewa 

County Records, more particularly described as: Commencing at the Northeast corner of Lot 127; thence South 02°18'56" 

West along the East line of said Lot 127 a distance of 741.22 feet to a point on the Northerly right-of-way line of Birch 

Shore Drive; thence North 69°04'59" West along said Northerly right-of-way line 97.55 feet; thence North 85°54'25" West 

along said Northerly right-of-way line 181.10 feet; thence South 71°01'14" West along said Northerly right-of-way line 

166.41 feet, thence South 85°41'52" West along the Northerly right-of-way line 280.00 feet to the POINT OF BEGINNING; 

thence continuing South 85°41'52" West along said Northerly right-of-way line 120.00 feet; thence North 1520347" East 

379.97 feet to a point on the shore of Little Trout Lake; thence North 45°32'02" East along the shore of Little Trout Lake 

105.00 feet; thence South 07°08'11" West 434.84 feet to the POINT OF BEGINNING, being parcel 124A of the 

Northwoods Land Surveying project number 2099-00. 

Parcel B: 

Part of Lots 123 and 124, Birch Shores Inc. Plat, according to the plat recorded in Liber 7 of Plats, Pages 1-3, Chippewa 

County Records, more particularly described as: Commencing at the Northeast corner of Lot 127; thence South 02°18'56" 

West along the East line of said Lot 127 a distance of 741.22 feet to a point on the Northerly right-of-way line of Birch 

Shore Drive; thence North 69°04'59" West along said Northerly right-of-way line 97.55 feet; thence North 85°54'25" West 

along said Northerly right-of-way line 181.10 feet; thence South 71°01'14" West along said Northerly right-of-way line 

166.41 feet; thence South 85°41'52" West along the Northerly right-of-way line 400.00 feet to the POINT OF BEGINNING; 

thence continuing South 85°41'52" West along said Northerly right-of-way line 15.46 feet to the Southwest corner of said 

Lot 124; thence North 71°16'22" West along said Northerly right-of-way line 100.00 feet; thence North 19°30'03" East 

346.46 feet to a point on the shore of Little Trout Lake; thence South 79°46'24" East along the shore of Little Trout Lake 

71.80 feet; thence North 45°32'02" East along the shore of Little Trout Lake 31.60 feet; thence South 15°03'47" West 

379.97 feet to the POINT OF BEGINNING, being parcel 123B of the Northwoods Land Surveying project number 2099-00. 

Land Contract (Memorandum) 

SM24-07002011

EXHIBIT E 

Parcel 121 Assessment Evidence 

BS&A records showing assessed values for 2022, 2024, 2025 and 2026. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

10/14/26, 9:17 PM 

Parcel Number - 015-550-121-00 

| Chippewa County 

| BS&A Online 

W BIRCHSHOREDRIVE 

TROUT LAKE, MI 49793 

Parcel #015-550-121-00 

Property Owner: HANSON WALTER R & SARAH A 

Owner and Taxpayer Information 

HANSON WALTER R & SARAH A 

Owner 

419 W SEYMOUR ST 

CHEBOYGAN, MI 49721 

[Taxpayer 

SEE OWNER INFORMATION 

Legal Description 

748/749 1999 ADD . BIRCH SHORES PLAT INC LOT 121 

Tax History 

Year Season 

Total Amount 

Total Paid Last Paid 

Total Due 

2025 Winter 

$682.26 

$682.26 <span class="secured-item na">Not Available</span> 

Not Available 

2025 Summer 

$257.56 

$257.56 <span class="secured-item na">Not Available</span> 

Not Available 

2024 Winter 

$526.19 

$526.19 <span class="secured-item na">Not Available</span> 

Not Available 

2024 Summer 

$202.31 

$202.31 <span class="secured-item na">Not Available</span> 

Not Available 

2023 Winter 

$540.89 

$540.89 <span class="secured-item na">Not Available</span> 

Not Available 

2023 Summer 

$207.38 

$207.38 <span class="secured-item na">Not Available</span> 

Not Available 

2022 Winter 

$490.95 

$0.00 <span class="secured-item na">Not Available</span> 

Not Available ** Read Note(s) Above 

General Information for 2022 Winter Taxes 

School District 

17110 

Taxable Value 

$15,158 

Property Class 

402 - 

PRE/MBT 

0.0000% 

Assessed Value 

$16,200 

Tax Bill Number 

00189 

Last Payment Date 

Not Available 

Last Receipt Number 

No Data to Display 

Number of Payments 

0 

Base Tax 

$486.09 

|Admin Fees 

$4.86 

Interest Fees 

$0.00 

Total Tax & Fees 

$490.95 

Base Paid 

$0.00 

|Admin Fees Paid 

Not Available 

Interest Fees Paid 

Not Available 

Total Paid 

Not Available 

Tax Bill Breakdown for 2022 Winter 

Taxing Authority 

Millage Rate 

Amount 

Amount Paid 

SCHOOL OPER 

18.000000 

$272.84 

Not Available 

SCHOOL DEBT/16 

3.850000 

$58.35 

Not Available 

EUPISD ALLOC 

0.198800 

$3.01 

Not Available 

EUPISD SPECIAL 

0.768200 

$11.64 

Not Available 

32.072600 

$490.95 

Not Available 

Load More Years 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-121-00&RecordKey Type=0&ReferenceKey=015-550-121-00&Refer... 

~~ 1/2

10/14/26, 9:17 PM 

TROUT LAKE, MI 49793 

Parcel #015-550-121-00 

Parcel Number - 015-550-121-00 

| Chippewa County 

| BS&A Online 

W BIRCHSHOREDRIVE 

Property Owner: HANSON WALTER R & SARAH A 

Owner and Taxpayer Information 

HANSON WALTER R & SARAH A 

Owner 

419 W SEYMOUR ST 

CHEBOYGAN, MI 49721 

[Taxpayer 

SEE OWNER INFORMATION 

Legal Description 

748/749 1999 ADD . BIRCH SHORES PLAT INC LOT 121 

Tax History 

Year Season 

Total Amount 

Total Paid Last Paid 

Total Due 

2025 Winter 

$682.26 

$682.26 <span class="secured-item na">Not Available</span> 

Not Available 

2025 Summer 

$257.56 

$257.56 <span class="secured-item na">Not Available</span> 

Not Available 

2024 Winter 

$526.19 

$526.19 <span class="secured-item na">Not Available</span> 

Not Available 

General Information for 2024 Winter Taxes 

School District 

17110 

Taxable Value 

$16,500 

Property Class 

402 - 

PREMBT 

0.0000% 

|Assessed Value 

$16,500 

Tax Bill Number 

00758 

Last Payment Date 

Not Available 

Last Receipt Number 

00000640 

umber of Payments 

1 

Base Tax 

$520.99 

|Admin Fees 

$5.20 

Interest Fees 

$0.00 

Total Tax & Fees 

$526.19 

Base Paid 

$520.99 

|Admin Fees Paid 

Not Available 

Interest Fees Paid 

Not Available 

Total Paid 

Not Available 

Tax Bill Breakdown for 2024 Winter 

Taxing Authority 

Millage Rate 

Amount 

Amount Paid 

SCHOOL OPER 

18.000000 

$297.00 

Not Available 

SCHOOL DEBT/16 

3.850000 

$63.52 

Not Available 

EUPISD ALLOC 

0.200000 

$3.30 

Not Available 

EUPISD VOT/SP ED 

1.745500 

$28.80 

Not Available 

EUP ISD VOCATION 

0.994200 

$16.40 

Not Available 

SUPERIOR LIBRARY 

0.496700 

$8.19 

Not Available 

COUNTY SENIORS 

0.744400 

$12.28 

Not Available 

COUNTY ANIMALS 

0.099200 

$1.63 

Not Available 

31.578200 

$526.19 

Not Available 

Load More Years 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-121-00&RecordKeyType=0&ReferenceKey=015-550-121-00&Refer... 

~~ 1/3

10/14/26, 9:17 PM 

Parcel Number - 015-550-121-00 

| Chippewa County 

| BS&A Online 

W BIRCHSHOREDRIVE 

TROUT LAKE, MI 49793 

Parcel #015-550-121-00 

Property Owner: HANSON WALTER R & SARAH A 

Owner and Taxpayer Information 

HANSON WALTER R & SARAH A 

Owner 

419 W SEYMOUR ST 

CHEBOYGAN, MI 49721 

[Taxpayer 

SEE OWNER INFORMATION 

Legal Description 

748/749 1999 ADD . BIRCH SHORES PLAT INC LOT 121 

Tax History 

Year Season 

Total Amount 

Total Paid Last Paid 

Total Due 

2025 Winter 

$682.26 

$682.26 <span class="secured-item na">Not Available</span> 

Not Available 

General Information for 2025 Winter Taxes 

School District 

17110 

Taxable Value 

$21,100 

[Property Class 

402 - 

PRE/MBT 

0.0000% 

S.E.V. 

$21,100 

|Assessed Value 

$21,100 

Tax Bill Number 

00758 

Last Payment Date 

Not Available 

[Last Receipt Number 

00000905 

Number of Payments 

1 

Base Tax 

$675.51 

|Admin Fees 

$6.75 

Interest Fees 

$0.00 

Total Tax & Fees 

$682.26 

Base Paid 

$675.51 

|Admin Fees Paid 

Not Available 

Interest Fees Paid 

Not Available 

Total Paid 

Not Available 

Renaissance Zone 

Not Available 

Mortgage Code 

Not Available 

Tax Bill Breakdown for 2025 Winter 

Taxing Authority 

Millage Rate 

Amount 

Amount Paid 

SCHOOL OPER 

17.955400 

$378.85 

Not Available 

SCHOOL DEBT/16 

3.800000 

$80.18 

Not Available 

EUP ISD ALLOC 

0.199000 

$4.19 

Not Available 

EUPISD VOT/SP ED 

1.736700 

$36.64 

Not Available 

EUP ISD VOCATION 

0.989200 

$20.87 

Not Available 

SUPERIOR LIBRARY 

0.997600 

$21.04 

Not Available 

COUNTY SENIORS 

0.743400 

$15.68 

Not Available 

COUNTY ANIMALS 

0.173400 

$3.65 

Not Available 

32.017700 

$682.26 

Not Available 

Load More Years 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-121-00&RecordKeyType=0&ReferenceKey=015-550-121-00&Refer... 

~~ 1/4

10/14/26, 9:18 PM 

Parcel Number - 015-550-121-00 

| Chippewa County 

| BS&A Online 

W BIRCHSHOREDRIVE 

TROUT LAKE, MI 49793 

Parcel #015-550-121-00 

Property Owner: HANSON WALTER R & SARAH A 

Owner and Taxpayer Information 

Owner 

419 W SEYMOUR ST 

CHEBOYGAN, MI 49721 

HANSON WALTER R & SARAH A 

[Taxpayer 

SEE OWNER INFORMATION 

General Information for Tax Year 2026 

Property Class 

Not Available 

School District 

Not Available 

Map Number 

Not Available 

User Number Index 

Not Available 

User Alpha 

1 

Not Available 

User Alpha 3 

Not Available 

Historical District 

Not Available 

User Alpha 2 

Not Available 

Unit 

015 TROUT LAKE TWP 

Assessed Value 

$25.500 

Taxable Value 

$21.669 

State Equalized Value 

$25,500 

Date of Last Name Change 

Not Available 

Notes 

Not Available 

Census Block Group 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

[Effective Date 

Not Available 

Principal Residence Exemption 

June Ist 

Final 

2026 

0.0000% 

2025 

0.0000% 

0.0000% 

Land Information 

Zoning Code 

Not Available 

Land Value 

Not Available 

Renaissance Zone 

Not Available 

[ECF Neighborhood 

Not Available 

Lot Dimensions/Comments 

Not Available 

Total Acres 

Not Available 

Land Improvements 

Not Available 

onaissance Zone Expiration 

Not Available 

Mortgage Code 

Not Available 

Neighborhood Enterprise Zone 

No 

Lot(s) 

Frontage 

Depth 

Lot 

1 

Not Available 

Not Available 

Total Frontage: 0.00 ft 

Average Depth: 0.00 fi 

Legal Description 

SEC 23 T44N R6W BIRCH SHORES INC. PLAT LOT 121 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-121-00&RecordKey Type=0&ReferenceKey=015-550-121-00&Refer... 

~~ 1/2

10/14/26, 9:18 PM 

Parcel Number - 015-550-121-00 

| Chippewa County 

| BS&A Online 

Sale History 

Sale Date 

Sale Price Instrument 

Grantor 

Grantee 

Liber/Page 

08/23/2024 ~~ Not Available WD 

CONN KYLE & NAVPREET H/W 

HANSON WALTER RAY & SARAH ANN H/W 

1412/1046 

06/17/2022 

Not Available WD 

COLE ROGER & CAROLINE S H/W & 

CONN KYLE & NAVPREET H/'W 

1370/1336 

11/06/2000 

Not Available WD 

VOCE/COLE 

VOCE/COLE 

816:000403 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-121-00&RecordKey Type=0&ReferenceKey=015-550-121-00&Refer... 

2/2

EXHIBIT F 

Birch Shores Plat and Current Little Trout Survey 

Geographic context showing separate lake settings and the current subject-parcel 

configuration. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

BIRCH SHORES INC. PLAT 

TROUT LAKE TOWNSHIP-M/CHIGAN- CHIPPEWA COUNTY 

Jovy 

in Govarament on 1,7 10a 

3 pod the 5. 

Vi of the 5. E. 4 of Suclan 2 Gevertimant Lats 

834d oo NE. of th 5. W. 4 of Solon 36; ai 

Gevarnmant Lots | and 2 of Section 27, T44H, RAW. 

SURVEYORS CERTIFICATE 

S10 ork 

ha Sova 

of he 

4nd 

3h 

Sid tgs, nd 

5 he ceca of 

Tova F, Levin 

© 

Regiered Civil Ever sad Land Sucveyor No, 1069 

COUNTY TREASUREW'S CERTIFICATE RELATING TO TAXES 

(5,135, 

Act 206, 1495 1 mended. See. 4134, C. L. 1913, 

office of Cooney Tressrer, Chippens Cony) 

There eeriy, Tine there aeean C25 

tax ec or cits Bld by 

the State oa 

che Lads 

doe 

reried Hem, sad tht thee sce 

227 ____eoe ign or cies held by individ on 1 us, or che 

fie pean preeding him 

_iy of 

72 oem. 

1953 wad eh the ssc fr sid period of 

fue yn 

4,2 dh 

by the records of 45 oie. 

nf 

1 

Bt dt 0 lt 10S 

a ca 0 pss 

Af sli by 

y/o 

. 

Dic, Gry Tress 

f= 

CERTIFICATE, OF MUNICIPAL APPROVAL 

Tho plac wes approved by the Towmblp Bowed of the Towbip of Zaztiocde Cpe: 

County, Michigan sc csi beld 0 

TE 

YYDNNENW 

1-4 

Har Beaks, pS Clk 

CERTIFICATE OF APPROVAL BY COUNTY BOARD 

Ti ple was spond om the — TEL: duy of 

195557 by che Chippers Conny 

ae 

Ie 

akon 7 Suan, Beymy Clk 

=) V2 fees 

94 B. Dies Coty Trane 

CERTIFICATE OF APPROVAL BY BOARD COUNTY ROAD COMMISSIONERS 

This pla bo bon cosmid 

asd os syprovd on 

Dkcambae 

7 AD, 1255 

by the Cligpiws Coscey Bond of Rend Companion 

Pa 

Tote; All ghara lobs front on the shure cod'ore 60 fect ormare 

i 

"GF minimum set-back of S513 from shore fraverse. 

fi 

Received fog Record 

day of 

wt flit 

Pray Her, 

Gov 

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Origine! of Original Flat Sheet Fer 3 

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BIRCH SHORES INC. PLAT 

TROUT LAKE TOWNSHIP- MICHIGAN 

- CHIPPEWA country 

cred In Sovermmant tt 1,2 vd 3 13d tho £50 of th 5.5 10 o Sion 2; Gorormmnt 

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EXHIBIT G 

2026 Board of Review Materials 

2026 petitions for both subject parcels and the March 2026 Board of Review decisions. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Neil Master 

Township or City 

County 

Year of Appeal 

Trout Lake Township 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

Parcel 17-015-550-124-00 

W. Birch Shores Dr 

Trout Lake MI 49793 

Protested Item: 

] Assessed Value 

Ol Tentative 

Il Taxable Status 

Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$53,100 

$29,500 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

] Value of Losses 

] Value of Additions 

] Poverty Exemption 

] Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

] Agricultural 

J Industrial 

] Timber Cutover 

] Utility (Personal Property Only) 

] Commercial 

J Residential 

] Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption 

The property is currently over-assessed based on comparable sales on Little Trout Lake. Assessed value is based on 

lake frontage of Big Trout Lake, which is not a comparable lake to subject property. The 2025 assessment is currently 

under appeal at the Michigan Tax Tribunal (docket 25-002746) and the 2026 value reflects the same valuation issue. 

Attached are comparable sales and a copy of the tax tribunal petition. 

CERTIFICATION 

Signature 

Date 

Phone Number 

(989) 824-1268 

Address

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] Denied 

] Assessed Value Changed From 

[ 

[to 

[ 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

] Denied 

] Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

l Denied 

l Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] Exemption Request Denied 

J Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Board of Review Secretary Signature 

Date

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Neil Master 

Township or City 

County 

Year of Appeal 

Trout Lake Township 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

Parcel 17-015-550-124-50 

W. Birch Shores Dr 

Trout Lake MI 49793 

Protested Item: 

] Assessed Value 

Ol Tentative 

Il Taxable Status 

Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$25,500 

$15,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

] Value of Losses 

] Value of Additions 

] Poverty Exemption 

] Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

] Agricultural 

J Industrial 

] Timber Cutover 

] Utility (Personal Property Only) 

] Commercial 

J Residential 

] Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption 

The property is currently over-assessed based on comparable sales on Little Trout Lake. Assessed value is based on 

lake frontage of Big Trout Lake, which is not a comparable lake to subject property. The 2025 assessment is currently 

under appeal at the Michigan Tax Tribunal (docket 25-002746) and the 2026 value reflects the same valuation issue. 

Attached are comparable sales and a copy of the tax tribunal petition. 

CERTIFICATION 

Signature 

Date 

Phone Number 

(989) 824-1268 

Address

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] Denied 

] Assessed Value Changed From 

[ 

[to 

[ 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

] Denied 

] Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

l Denied 

l Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] Exemption Request Denied 

J Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes J No 

Member: 

J Yes J No 

Member: 

J Yes J No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Board of Review Secretary Signature 

Date

03/13/2026 

05:45 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

17-015-550-124-00 

BIRCH SHORE DRIVE 

TE] 

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-00...SEC 23 

ord Cf 

T44N R6W BIRCH SHORES INC PLAT PT OF LOTS 123, 124, 

- 

TRC 

. 

2 

TS 

PG 

1-3 

COM 

WEIDMAN MI 48893 

& 125 ACC TO PLAT REC IN LIBER 7 OF PLATS PG 1-3 CO! 

AT NE COR OF LOT 127 TH § 02 DEG 18' 56" W ALG E LINE 

OF SD LOT 127 741.22 FT TO 

APT ON NLY ROW LINE OF 

BIRCH SHORE DR TH N 69 DEG 04' 59" 

W ALG SD NLY ROW 

LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLY ROW LINE 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) ~~ =~ 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-015-550-124-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

MOTION: CRYSTAL SCHWESINGER MADE A MOTION TO RECAP THE PARCEL PER THE LATE-FILED PROPERTY TRANSFER AFFIDAVIT (PTA) 

PROVIDED BY THE ASSESSOR AND TO DENY THE PETITION, AS THE ASSESSMENT REFLECTS THE CURRENT MARKET VALUE.SECOND: DIANE 

SIMAZ VOTE: ALL AYES. RESULT: MOTION CARRIED. 

2026 ORIGINAL ASSESSED VALUE 

53,100 

|2026 "BOARD OF REVIEW" ASSESSED VALUE 

53,100 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

53,100 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

40,053 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

RB 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

03/13/2026 

05:54 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional. ): 

17-015-550-124-50 

W. BIRCH SHORE DRI 

2024 ADD 1401-79 BIRCH SHORES INC PLAT PART OF LOTS 

124 COMMENCING AT THE NORTHEAST CORNER OF LOT 

127; THENCE SOUTH 02°18'56" WEST ALONG THE EAST 

LINE OF SAID LOT 741.22 FEET TO A POINT ON THE 

NORTHERLY RIGHT OF WAY LINE OF BIRCH SHORE 

DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE 

97.55 FEET; THENCE NORTH 85°54'25" WEST ALONG SAID L 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

MASTER NEIL 

288 N BASIL DR 

WEIDMAN MI 48893 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-015-550-124-50 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

MOTION: DIANE SIMAZ MADE A MOTION TO DENY THE PETITION AS THE ASSESSMENT REFLECTS THE CURRENT MARKET VALUE. SECOND: 

CRYSTAL SCHWESINGER VOTE: ALL AYES. RESULT: MOTION CARRIED, 

[2026 

ORIGINAL ASSESSED VALUE 

25,500 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

25,500 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

20,540 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

20,540 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254--- 00.html

EXHIBIT H 

August 2025 Sale - Parcels 118 and 119 

Recorded warranty deed for the $52,000 sale plus 2026 BS&A records for both Little Trout 

Lake parcels. 

Neil J. Master v. Township of Trout Lake 

| MTT Docket No. 25-002746

County Treasurer's Certificate 

The records in this office show no unpaid taxes 

for the five years preceding the date of this 

LIBER 1432 

PAGE 

1 

RECEIVED 08/26/2025 02:51:18 PM 

RECORDED 08/27/2025 08:14:28 AM 

instrument. This certificate does not apply to 

any taxes now in process of collection by the 

local unit officers, 

or taxes assessed as 

a 

result of BOR, PRE Denials, STC Orders, or 

GIGI FERRO 

CHIPPEWA COUNTY REGISTER OF DEEDS 

RECEIPT # 1257 GIGI 

$30.00 WARRANTY DEED 

MTT Judgments. 

August 27, 2025 

$5.00 TAX CERTIFICATION 

Carmen M. Fazzari 

SER 

CHIPPEWA COUNTY | f STATE OF 

$57.20-CO 

Chippewa County Treasurer Rb 

-~ 

AUG 27, 2025 

MichicAn 

$390.00-ST 

RECEIPT#1257 

(REALESTATE STAMP # 26685 

WARRANTY DEED 

The Grantor, Ronnie D. Brasher, of 3942 Catlin Road, Columbiaville, MI 48421, 

Conveys and Warrants to Walter Hanson and Sarah Hanson, husband and wife, as tenants by the 

entireties, of P.O. Box 257, Trout Lake, MI 49793, the following described premises situated in the 

Township of Trout Lake, County of Chippewa, and State of Michigan, to-wit: 

Parcel 1: Lot 119, Birch Shores Inc. Plat, Trout Lake Township, Chippewa County, Michigan, according 

to the plat thereof as recorded in Plat Liber 7, Pages 

1 to 3, Chippewa County Records, described as 

commencing at the Southwest corner of Lot 118; thence South 76 degrees 37 minutes 11 seconds East 

56.97 feet along the Northerly right of way line of Birch Shore Drive to the point of beginning; thence 

North 22 degrees 55 minutes 51 seconds East, 477.27 feet to a point on the shore of Little Trout Lake; 

thence South 28 degrees 35 minutes 29 seconds East, 125 feet along the shore of Little Trout Lake to the 

Northeast corner of Lot 119; thence South 25 degrees 44 minutes 31 seconds West, 386.68 feet along 

the Easterly line of said Lot 119 to a point on the Northerly right of way line of Birch Shore Drive and 

the Southeast corner of said Lot 119; thence North 76 degrees 37 minutes 11 seconds West, 80 feet 

along the Northerly right of way to the point of beginning. 

Parcel 2: All of Lot 118 and part of Lot 117 and a part of Lot 119, Birch Shores Inc. Plat, Trout Lake 

Township, Chippewa County, Michigan, according to the plat thereof as recorded in Plat Liber 7, Pages 

1 to 3, Chippewa County Records, more particularly described as commencing at the Southwest corner 

of Lot 118, said point is the point of beginning; thence South 71 degrees 44 minutes 49 seconds West 

along the Southerly line of said Lot 117 a distance of 24.05 feet; thence North 17 degrees 12 minutes 51 

seconds East a distance of 554.86 feet to a point on the shore line of Little Trout Lake; thence South 73 

degrees 02 minutes 01 second East along the Northerly line of said Lot 118 and along the shore of Little 

Trout Lake, a distance of 59.72 feet; thence South 28 degrees 35 minutes 29 seconds East along said 

North line and the shore of Little Trout Lake a distance of 89.60 feet to the Northeast corner of said Lot 

118; thence South 22 degrees 55 minutes 51 seconds West, a distance of 477.27 feet to a point on the 

Northerly right of way line of Birch Shore Drive; thence North 76 degrees 37 minutes 11 seconds West 

along said Northerly right of way line and the South line of said Lots 118 and 119, a distance of 56.97 

feet to the point of beginning. 

Commonly known as Birch Shores Drive, Trout Lake, MI 49793 

Parcel # 17-015-550-118-00; 17-015-550-119-00 

Together with and subject to any and all rights, reservations, restrictions, easements and conditions 

appearing in the recorded chain of title, if any. 

GlOZITUP

LIBER 1432 

PAGE 2 

The Grantor grants to the Grantee the right to make 

allowable division(s) under the Land 

Division Act, Act No. 288 of the Public Acts of 1967, as amended by PA 591 of 1996. 

This property may be located within the vicinity of farmland or a farm operation. Generally accepted 

agricultural and management practices which may generate noise, dust, odors and other associated 

conditions may be used and are protected by the Michigan Right to Farm Act, MCLA 286.471, 

et seq. 

For the sum of Fifty-two Thousand and 00/100 ($52,000.00) Dollars. 

Ao 0p 

Roi ic D. Brasher 

Dated this ash day of August, 2025. 

STATE OF MICHIGAN 

} 

}ss. 

COUNTY OF \\oCBKEN 

3 

The foregoing instrument was acknowledged before me, a Notary Public, on the 9) yh day of August, 

2025 by Ronnie D. Brasher. 

This instrument prepared by: 

A NURS 

nS Tu x SA ) 

F. Gregory Murphy ~ (P23479) 

Thee PO 

Deesbes 

. Notary Public 

419 W. Washington St. 

BY vise 

o— 

County, Michigan 

Marquette, Michigan 49855 

Acting in Lape ex 

_ 

County 

(906) 228-8316 

My Commission Expires: C1/ ¢ ¢ 

/. 21 

(title not examined by preparer of deed; legal description not created by preparer of deed)

LIBER 1432 PAGE 3 

(Attachment to Warranty Deed) 

Notice of Private Road 

The Sellers) hereby notify the Purchaser(s) with respect to the property described herein: 

(1) The land abuts and/or is burdened by a street or road which has not been accepted as public, 

and. 

{2) That said street or road referred to is private and is not required to be maintained by the 

board of county road commissioners. 

Dated: 

Aygust 

21, 2025 

Co 1% Lo Co 

STATE OF MICHIGAN 

COUNTY OF 

\ US CO\CL 

oy HE 

The foregoing instrument was acknowledged before me on August 4, 2025, by Ronnie 

D. Brasher. 

Notary Name Printed: \ pv fg VW Vile rm 

Notary [L401 County, Michigan 

Acting in Lox 

County 

My commission expires: 

¢ joa 

Notary Signature: 

- 

File No. 61021TUP

10/14/26, 9:21 PM 

Parcel Number - 015-550-118-00 

| Chippewa County 

| BS&A Online 

BIRCHSHOREDRIVE 

TROUT LAKE, MI 49793 

Parcel #015-550-118-00 

Property Owner: HANSON WALTER & SARAH H/W TE 

Owner and Taxpayer Information 

HANSON WALTER & SARAH H/W TE 

Owner 

419 W SEYMAR ST 

CHEBOYGAN, MI 49721 

[Taxpayer 

SEE OWNER INFORMATION 

General Information for Tax Year 2026 

Property Class 

Not Available 

School District 

Not Available 

Map Number 

Not Available 

User Number Index 

Not Available 

User Alpha 

1 

Not Available 

User Alpha 3 

Not Available 

Historical District 

Not Available 

User Alpha 2 

Not Available 

Unit 

015 TROUT LAKE TWP 

Assessed Value 

$38,000 

Taxable Value 

$38.000 

State Equalized Value 

$38,000 

Date of Last Name Change 

Not Available 

Notes 

Not Available 

Census Block Group 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

[Effective Date 

Not Available 

Principal Residence Exemption 

June Ist 

Final 

2026 

0.0000% 

2025 

0.0000% 

0.0000% 

Land Information 

Zoning Code 

Not Available 

Land Value 

Not Available 

Renaissance Zone 

Not Available 

[ECF Neighborhood 

Not Available 

Lot Dimensions/Comments 

Not Available 

Total Acres 

Not Available 

Land Improvements 

Not Available 

Renaissance Zone Expiration 

Not Available 

Date 

Mortgage Code 

Not Available 

Neighborhood Enterprise Zone 

No 

Lot(s) 

Frontage 

Depth 

No lots found. 

Total Frontage: 0.00 ft 

Average Depth: 0.00 fi 

Legal Description 

SEC 23 T44N R6W BIRCH SHORES INC ALL OF LOT 118, PT OF LOT 117 & PT OF LOT 119 COM AT SW COR LOT 118 & POB TH S 71 DEG 44'49" W ALG SLY LINE LOT 

117 24.05 FT THN 17 DEG 12'51" E 554.86 FT TO PT ON SHORE LITTLE TROUT LAKE TH S 73 DEG 02'01" E ALG NLY LINE LOT 118 & ALG SHORE 59.72 FT TH S 28 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-118-00&RecordKeyType=0&ReferenceKey=015-550-118-00&Refer... 

112

10/14/26, 9:21 PM 

Parcel Number - 015-550-118-00 

| Chippewa County 

| BS&A Online 

DEG 3529" EALG N LINE & ALG SHORE 89.60 FT TO NE COR SD LOT 118 TH S 22 DEG 55 '51" W 477.27 FT TO PT ON NLY RD ROW TH N 76 DEG 37'11" WALG NLY 

ROW LINE & S LINE SD LOTS 118 & 119 56.97 FT TO POB. 

Sale History 

Sale Date 

Sale Price Instrument 

~~ Grantor 

Grantee 

Liber/Page 

08/20/2025 

Not Available WD 

BRASHER RONNIE D 

HANSON WALTER & SARAH T/E 

1432/1 

04/04/2006 

Not Available WD 

BRUNELL ROBERT A & JULIE E 

BRASHER RONNIE D 

1010:000360 

01/12/2006 

Not Available WD 

VOCE WILLIAM J 

BRUNELL ROBERT A & JULIE E 

1006:000527 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-118-00&RecordKeyType=0&ReferenceKey=015-550-118-00&Refer... 

2/2

10/14/26, 9:22 PM 

Parcel Number - 015-550-119-00 

| Chippewa County 

| BS&A Online 

BIRCHSHOREDRIVE 

TROUT LAKE, MI 49793 

Parcel #015-550-119-00 

Property Owner: HANSON WALTER & SARAH H/W TE 

Owner and Taxpayer Information 

HANSON WALTER & SARAH H/W TE 

Owner 

419 W SEYMAR ST 

CHEBOYGAN, MI 49721 

[Taxpayer 

SEE OWNER INFORMATION 

General Information for Tax Year 2026 

Property Class 

Not Available 

School District 

Not Available 

Map Number 

Not Available 

User Number Index 

Not Available 

User Alpha 

1 

Not Available 

User Alpha 3 

Not Available 

Historical District 

Not Available 

User Alpha 2 

Not Available 

Unit 

015 TROUT LAKE TWP 

Assessed Value 

$31,900 

Taxable Value 

$31.900 

State Equalized Value 

$31,900 

Date of Last Name Change 

Not Available 

Notes 

Not Available 

Census Block Group 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

[Effective Date 

Not Available 

Principal Residence Exemption 

June Ist 

Final 

2026 

0.0000% 

2025 

0.0000% 

0.0000% 

Land Information 

Zoning Code 

Not Available 

Land Value 

Not Available 

Renaissance Zone 

Not Available 

[ECF Neighborhood 

Not Available 

Lot Dimensions/Comments 

Not Available 

Total Acres 

Not Available 

Land Improvements 

Not Available 

Renaissance Zone Expiration 

Not Available 

Date 

Mortgage Code 

Not Available 

Neighborhood Enterprise Zone 

No 

Lot(s) 

Frontage 

Depth 

No lots found. 

Total Frontage: 0.00 ft 

Average Depth: 0.00 fi 

Legal Description 

SEC 23 T44N R6W BIRCH SHORES INC PLAT PLAT OF LOT 119 DES AS COM AT SW COR LOT 118 TH S 76 DEG 37'11" E 56.97 FT ALG NLY ROW LINE BIRCH SHORE 

DR TO POB: TH N 22 DEG 51'51" E 477.27 FT TO PT ON SHORE LITTLE TROUT LAKE TH S 28 DEG 35' 29" E 125 FT ALG SD SHORE TO NE COR LOT 119 TH S 25 DEG 

https://bsaonline.com/SiteSearch/PropertyDetails?uid=1961&RecordKey=015-550-119-00&RecordKeyType=0&ReferenceKey=015-550-119-00&Refer... 

112

10/14/26, 9:22 PM 

Parcel Number - 015-550-119-00 

| Chippewa County 

| BS&A Online 

44'31" W 386.86 FT ALG ELY LINE LOT 119 TO PT ON NLY ROW LINE BIRCH SHORE DR AND SE COR LOT 119 THN 76 DEG 37'11" W 80 FT ALG NLY ROW TO POB. 

0.88 AC M/L 

Sale History 

Sale Date 

Sale Price Instrument 

Grantor 

Grantee 

Liber/Page 

08/20/2025 

Not Available WD 

BRASHER RONNIE D 

HANSON WALTER & SARAH T/E 

1432/1 

04/04/2006 

Not Available WD 

*GENERATION OF DESTINY MINISTRIEST 

~~ BRASHER RONNIE D 

1010:000358 

01/12/2006 

Not Available WD 

VOCE WILLIAM J 

*GENERATION OF DESTINY MINISTRIES I 

1006:000525 

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