Piper.pdf

Debra Z Piper, Petitioner V Township Of Weldon, Respondent · 24-003520-TT

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CUNNINGHAM 

DALMAN 

rc 

ATTORNEYS 

AT 

LAW 

Michigan Tax Tribunal 

ATTN: Clerk 

P.O. Box 30232 

Lansing, MI 48909 

June 13, 2024 

Jeffrey K. Helder 

Ronald 

J. Vander Veen 

Carole D. Bos 

Bradley K. Glazier 

Randall S. Schipper 

Susan E. Vroegop 

Gregory J. McCoy 

P. Haans Mulder 

Vincent L. Duckworth+ 

Nicholas R. Dekker 

Jessica Arends 

Jennifer A. DeYoung 

John D. Fitzpatrick* 

Thomas J. Hillegonds 

Lindsey Schoettle Gorsline™ 

Derek W. Dalman 

Rachel L. Hillegonds 

Robert M. Howard 

Carl Thorwall 

Of Counsel: 

Ronald 

L. Dalman 

James A. Bidol 

Andrew J. Mulder 

Joel G. Bouwens 

David M. Zessin 

RE: 

Property Tax Appeal Petition Form — Valuation/Exemption/Classification Appeal; 

Weldon Township, Benzie County Property: PP#12-101-004-00 

Dear Clerk: 

Enclosed for filing please find the Property Tax Appeal Petition Form signed by 

Petitioner Debra Z. Piper, 

as well as my signature as the attorney for the Petitioner. Also 

enclosed please find our check in the amount of $200, payable to the State of Michigan, 

representing your filing fee. 

Please contact me if you have any questions regarding this matter. 

Thank you. 

Very truly yours, 

Buchel £, Fillegonds 

Rachel L. Hillegonds 

rachel@cunninghamdalman.com 

RLH/ljc

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in defauit. 

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 Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

810-618-2607 

First Name 

Mi 

Last Name/Company Name 

Debra 

4 

Piper 

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

7540 Ore Knob Drive 

Clty or Town 

State 

ZIP Code 

Fenton 

Mi 

48430 

Telephone Number 

Fax Number 

ddeapiper@gmail.com 

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

Representative’s Contact Information 

First Name 

Rachel 

Section 2: Petitioner’s Attorney/Authorized 

} 

M.I 

L. 

Last Name 

Hillegonds 

Firm Name (if any) Cunnningham Dalman, P.C. 

Address (No., Street, £.0. Box or Rural Route) 

321 Settlers Road 

616-392-1821 

City or Town 

State 

2IP Code 

Holland 

MI 

49423 

Telephone Number 

Fax Number 

616-392-4769 

rachel@cunninghamdalman.com 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

OJ vest 

[J nor 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*+if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

MARLON 

|. BROWN, DPA

al 

el 

Uses 

2a 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[O True Cash and Taxable Value 

[O Poverty Exemption 

[ Taxable Value Only (calculation) 

[O Disabled Veterans Exemption 

[Vl Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Matthieu Gast Act was not properly considered by the Assessor or the March Board of Review in determining 2024 

taxable value of the property. Between 2021 and 2023, the petitioner repaired and replaced much of the exterior of the 

house - the roof, the deck, steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors, 

in a 40-year old home. The work completed which was not part of the structural addition were repairs and replacements 

expressly cited in Matthieu Gast Act. Although a Form 865 was not previously submitted by the petitioner, a copy of the 

Form 865 is attached for purposes of supporting the non-consideration items. The Matthieu Gast Act provides for 

mandatory non-consideration of such items, regardless of whether a Form 865 was submitted. The house was originally 

approximately 2,049 square feet (4 bedrooms, 3 baths), and only 897 square feet of bedroom and family room area was 

added, plus a one car garage. 70% of the original home (walls, floors, etc.) remained, and only approximately 30% 

square footage of living space was added. With respect to that 30%, the mechanicals (heating, plumbing, and electrical) 

already existed, as did a roof which needed replacing over the original single story of the house due to previous ice dam 

damage. In 2022, the assessor increased the taxable value (not including permitted inflation rate) by $49,587, which 

reflects an approximate 40% increase in taxable value, and approximate 29% increase in assessed value. The petitioner 

did not object to this, believing this increase to be fair for the square footage added to the home. The assessor then 

increased the taxable value again in 2024 for the "additions" by $182,403, with the Board of Review reducing that 

number to $105,900. The addition to the taxable value in 2022 properly reflected an increase in value for the additional 

living space and garage added to the home. No uncapping or increase should have occurred, aside from the permitted 

inflation rate, in 2024. Therefore, the taxable value for 2024 should be no more than $191,628. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

A024 

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

[J No 

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

[J uly 

[J December 

If No, check the applicable reason(s): 

Not required to attend 

a Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order 

[Hl] Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

12-101-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

$369,300.00 

Current Taxable Value as established by the BOR: 

$297,528.00 

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

$738,600.00 

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

$369,300.00 

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

$191,628.00 

Section 8: Classification Information *oniy 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: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

06/10/2024 08:39 

FAX 

Roo 

hres 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Crows the subject property have » Principal Residence Exemption of al israt 80% as of the date of the filing of this petition? 

Cv 

6 No 

Arg you appealing ONLY the denial of a Rovarty Exemption or Dianblad Veterans Exemption? 

ver 

Id to 

If you answered yon to either or bolh of the above quastions, you ara pot recjuired to pay any Ning fews, 

Tha filing fen is basad on tha grantar of tha Sata Equalized Vili ar Taxable Value in contention. 

If you a1 appaaiing more (Han ona 

parcel, the parcel with the highest State Equalized 

Value or Taxable Valuo in contention will ba usad to determine your fling tue, plus 

$26.00 will be added for each additions! paraet being mspealted, not to wxoasd a total filing fas of $1,000, 

Hf your property is reaidentinl properly 

(see MCL 206,768) and 

the State Equailzad Valus or Taxable 

Value in contention is: 

Filing Fee In: 

$100,000.00 and uncer 

$126.00 

il 00,000.01 to $600,000.00 

200.00 

Over $500,000.00 

00.60 

H your properly is NOT rasldential property (see MCL 205.762) and 

hn Btate Equalized Value or Taxable Vatue in contention ia; 

Fling Fao in: 

$100,000.00 and undar 

$250.00 

* Plun $28.00 for anch additional parcel, us indlonted above. 

{f your proparty Is NOT raskdentinl proparty and the Stats Equalized Value or Table Value in contention Ia $100,600.09 ar graster the 

appeal does not qualily for Smal} Claima, Tharatars, an Entire Tribunal petition must be Sled, 

Signature regis 

We or tt 2, Represantativa’a Signature: 

nt Veda 2 

Cor Zaead 

a

Cy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[Yes 

[4 No 

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

[J ves 

[J No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 

and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Sighature “Required 

itigher or 

Attorns 

ut! pe 

iE 

resentative’s 

Signature: 

tf WLM Dynegy (Fotos)

A pres 

o Team 

i sent Form 

. 

-12) 

Petition to Board of Review 

L405 

This fori i lasued under the authority of 

A. 206 of 1803, ss amended, Fling ly voluntary, however you may nat appeal to the Michigan Tax Tribunal 

or the State Tax Qommbssion unissa you first protest 

to the Board of Review. 

10 85 CLIMELE LEU BY UNWVNER UK OWNERS ASN 

"Be yoy a N 

Pattionars Nate (If Other than Owner. Plerso fiat 

or Type) 

! 

nt 

—. 

Coun 

Vo 

"Weldon 

" Benele 

ne unaentighen PIOHISTS UY RERAINNG VEINY AAIOF Ue DHTETIVE BANATHS VAIS ANO/ET Ine BIOPATTY oiRISMaNKian ARIAT ENE QUINN 

agrisultural proparty exemption of the following desoribad prapurty; 

Prapesty identtied (Harcal coda required. Property addrass & legal duration optional) 

| 

17 

= 101-0000 

SE 

Protested tem 

[X) Assessed Value 

Xl Tentative Taxable Value 

 [[] Classification 

[_] Qualified Agricultural 

Pi 

Exemption 

1. PROTEST OF ASSESSMENT 

roperly 

Exe 

(Complata this section for 

a protest of ansessed value andor bnisiive taxable vaiie} 

Tentative Taxnbk Value 

You 

| Assased Amount 

[over Eibtiandn 

of Tra Gost Vee 

2. PROTEST OF CLASSIFICATION 

(Complete this section for & quest to change he classification. Tha Hoard of Review must make thelr decision regarding classification in 

ABCONIRIIC 

WIT SOCUSN £11.34 OF the MICHIGAN LOMPIed LAWS, [Re LORA GT HUVIEW SHR NOT 

D6 INfIUANCAN Gy The Giect that & pamcuar 

claunification has an that propery's status as a homeowner's principal residence of yualfied sgrieuitival propery.) 

Chessiication of property on this year's assessment rol 

Classification should 

be {check one of the folksng): 

me 

r= 

ee 

ua] 

[J Agreunurar 

[.] Instr 

{| timoar Ltitover 

{J unity (Persona; Froperty Ln) 

{J commercial 

[7] Residential 

[I Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{ifthe ee rr 

nas apnied or on 

ne faba GF 118 AXBTAPHON OM UW 14 IIIS OT [GCA] BENTO) operating tax i CuaITed agncuiturdl 

property. te 

fray spposl 44 

vw March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR 

THE EXEMPTION PROM THE 18 

rghit OPERATING MILLS FOR HOMEOWNERS PRINCIPAL RESIDENCE PROPERTIED.) 

[] 

Percent 

SKompRon 

(xpi bY Gwoer (Et 100 

I fk 

Fars 

alhad cormutia esepgon raid By sesonior (Er Tampon 

Person! Geka 

fcr 

ToguBeRd 

bY. 

[ 

4, REASON FOR PROTEST 

anan(s) 

fot 

ssid vuluo sivkfor 

tha 

tertelive 

he vole 

operty 

A ichiye qi Gast 

Ret xr SPT 

A) 

pyr [¢ RECs] SI ED 5 Lang 

1° Sensicleration orf rp 

vs 

nel PERCE IETS of% 

1 Febery Hag 

Sheil vrei 

Te 

ee chi 1 is geld, Smee TE eyes 

ih 

ob D's ome was led 

dct, dil 

he pertian ahribatople ls kid 

Ch 

ldeid shold 

bc inde 21 Fhe Toes 

4 

|p) 

ral 

bargeoren? sadl #9 Eran

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

A 

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

Pat 

; 

\ 

\ 

tition Number M i! Or - 4 

i 

Purest Cogs 10 [ o< Sk { - 0 

1. ASSESSED VALUE 

Disposition by Board 

of Revisw. The Board of Ravisw must slate 

% 

- 

.) 

Denied 

Assessed Value Changed From VEEWIZE 

to LIA, 3X2 

Record of vate - Board ar three member commiiies of board 

Chairperson: F] ves 

[7] No fe 

Member: 0 

ves Cine gp 

Member: 2) ves [No A 

Reason 

for bowd action 

7 Jay Mrpuse 

wl inflane pk in pass 

KE fede a 

' 

: 

. 

wre [&] 

fr 

ft Fiom$65S 

otha ol fen 

iw disagroe with (he 

decision of the Board of Review regarding tentative assessed value, you may appex! that decision by filng a patition with the 

gan Tax Tribunal af P.O. Box 30232, Lansing, Mi 48609, Commercial Real, Indusldal Real, Developmental Resi, Commarclal Parsens), 

(ndustrial Personal and Utility Personal Property may be appoalad by May 31, Agricultucal Real, Residential Raa, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The petition must be fils on a Michigan Tax Yeitunal form or a form approved by the Michigan Tex 

LM 

n Tex 

Tribunal forms 

allable 

michigan. goviaxidb, 

2. TENTATIVE TAXABLE VALUE 

Diaposition by Board of Review. The Board of Review must state the reason for Its action below. 

. 

[J penied 

[52 Tentative Taxable Value Changed From 374, T4€ 

to 369, 30¢ 

Record of vote + Board or three member commitiee of board 

i 

X 

12 

: 

- 

‘ 

Chairperson: {) Yes CIN el 

Member x Yes (No 7 

Member: [Yes 

[_] No — 

nitinig 

Asasen for bord sotion 

ns 

NY 

- 

: 

Se. Aly WE 

yo disagree with the datlsion of the Board of Review garding tentative taxable valus, you may appeal thet decision by filng a patition with lhe 

igan 

Tax Tribunal 

at P.O. Box 30232, 

AA 48808. Commercial Real, industriel Real, Daveloprrental Remi, Commercial Fersond, 

industrial Personal and Utility Personal Properly may be appaaied by May 31. Agficultural Real, Rasidentlal Real, Timber-Gutovet Real and 

Agriculiural Personal Property 

may be sppealad by July 31. The peliion must be fist on a Michigan Tex Tribunal foi of 

a farm approved by the 

Michigan 

Tax Tribunsl. Michigan Tax Tribunal forms are avaliable at ww. michigan goviigxtrb. 

3. CLASSIFICATION 

Disposition by Board of Review, The Board of Review rust state tha reason for ts action below. 

[Tlpenied 

[7] Classification Changed From 

to 

Record of vote - Board of three member committes of board 

Chairperson: [] Yes 

[7] No 

Member 

[Jves 

[No 

rainy 

gio 

Reason 

for bod selon 

Member: [| Yes [No 

TREN 

TRE. 

A 

If you disagres With the decision of the Board of Review regarding classification, you may appeal by sending Farm 2167 to tha State Tex Commision 

at P.O. Box 30471, Landing, MI 48909 by Juns 30. 

4, QUALIFIED AGRIGULTURAL PROPERTY EXEMPTION 

. 

Disposition by Board of Review, The Board of Review must tate the réeon 

for He action Delow. 

0 Exemption Requsst Denied 

J Exemption percent modified from 

% to 

% 

Recast of vole» Board of three member commiiiee of hoard 

INo |

1.-4035a 

Parcel No, 12:101-004-00 

Petition No. MBOR-004 

Mishigan Dopartment 

of Treasury 

1920 (Rov, 11443) 

2024 Taxable Value Calculations Worksheet 

nusd urider authory of PA, 208 of 1483, Piling Is mandatory, 

This form must be completed by the Board of Review {B of R) and made patt of the Board of Review Record 

whenever a change Is made to an individual parcel of property which causes Taxable Value to change. 

Complate Section 1 

if the B of R changes Capped Value. 

BECTION 1 

By Assagsor 

ByBofR 

2023 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column Jabeled "By A8SBBSON"). 

vi iions® 

182,503 

182,603 

Amount Of LOSER cinnamon 

te seers 

[(] 

q 

(Ses page 11 and 12 of 8TC Bulletin #3 of 1996 for formulas) 

i 

Amount of Additions 

p— 

183,400 

103,900 

(See pages 6-11 of STC 

Bulletin 

# 3 af 1998 for formulas. IMPORTANT: See STC Bulletin Na. 

3 of 1987 fr 

change to formula for Replacement Construction). 

2024 Capped Value 

mw (2023 Taxable Value « Losses) 

X CP) 

+ Additions 

( 

182,603 

. 

[1] 

yX 

1.080 

+ 

105,900 

® 

it 

27528 

pypork 

2024 Capped Value 

297,528 

Complete Section 2 if the B of R changes Assessed Value, 

NZ 

Br.Asaessor 

ByBofR 

2024 Asg08880 VAIUE ovine 

asso mnie 

& 

475,200 

368,300 

2024 Tentative SEV 

= 2024 Assessed Value X 2024 Tentative Equalization Factor 

= 

369,300 

X 

1.000 

= 

369,300 

ByBofR 

2024 Tentative SEV = 

369,300 

2024 Tentative Taxable Value Is the lesser of the 2024 Capped Value or the 2024 Tentative SEV, 

2024 Tentative Taxable Value = 

297,528

SUBJECT INFO 

Flle No; 

Parcel No.: 

Property Address: 

Clty: 

County: 

State: 

ZipCoun: 

Owner: 

Client: 

Client Address: 

Appraiser Nama: 

Inspection Dates: 

SKETCH 

RATA 

28TY/CRAW 

1228.3 sf 

[14] 

© 

STUD WALL 

X STORY, ORG, 

2 

MANY/AVE 

er 

VINYL CASEMENT 

“92 > 

+10 

Eraitiony Areimiiy 

COMMENT TABLE 1 

Cuaricrate Covered 

. 

GAR 

Garage 

1.0 

QVR 

QOVERHANG 

1.0 

COMMENT TABLE 2 

COMMENT TABLE a

04/26/2024 09:12 FAX 

Boos 

Dated this__[3 

day of _3<i 

a ua ry 

WR, 

A otren 2 [ese 

* 

[4 

’ 

Debye 

Z. Prper 

[] 

State of Mrdnagn 

) 

County of te BAL 

158, 

sh 

The foregoing instrument was acknowledged before me this 

jE) 

day of 

Denman 

20.83. 

by Delo re, ra Pooper 

* £4 rey Towers 

Notary Public 

“wBenz.sd 

County, Dichigasy 

My Commission Expires: 

9 Ag Jagan

atment of ras 

1), Formerty 

L- 

bri 

[X 

, S16 

This form Is issued under authority of 

Section 211.27, MCL. Filing is voluntary. 

REQUEST FOR NONCONSIDERATION OF TRUE GASH VALUE OF 

RF inital Fig 

NORMAL REPAIR, REPLACEMENT AND MAINTENANCE EXPENDITURES 

Supplemental Fin 

(SECTION 27 OF P.A. 206 OF 1803, AS AMENDED) 

£1 

Supp! 

9 

For Year Ending 

SEE INSTRUCTIONS ON REVERSE 

December 31, 

Owner's Name 

Claim No. 

Yim 

2. Piper 

Address 

Add 

2g" 

Warshre 

rd 

Parcel 

Code 

Ni 

1958 Of 

arcal 

10. 

Piompaonilhe 

mi yo 

/2-/0)-00Y-0D 

Enter Cost of: 

(a) Outside painting 

(b) Repair or replace 

La 

. Sidewalks 

. Drives 

(e) Add or replace gutters or downspouts 

(f) 

Replace storm windows or doors 

{g) Insulation or weatherstripping,. 

(h) Rewiring. 

( Replace 

. Plumbing fixtures 

. Light fixtures 

(i) Replace furnace 

P10; 

(k) Interior 

1. Repai 

ate 

*Describe other decorating: 

2. inside painting 

3. Other decorating” 

(1) Replace 

" 

1. Ceiling. 

Fehone SHrs ve 

2 wal, 

Dey t#1700 

3. Floor surface 

op?® Ne, LVF heated Soors 

{m) 

Remove Ties 4 

(n) Replace water heater 

(0) Replace dated interior woodwork 

| TOTAL EXPENDITURES FOR YEAR — Builders Nvoice. 

II Expenditure which was part of a structurat “addition Voi?) 

of. 

Hi Expenditure which was not part of a structural addition (line'l minus line. [| 

Signature of en er 

» 

Estimated Trio Cash Value Afier Repak, 

Replacement 

and Mantenance 

pak. 

Estimated True Cash Vala flefore Repair. Replacement 

Estimated True Cash Vaiue of Repar. Replacement and Maintenance 

ad Mantenunce 

for Nonconsiderston

Michigan Tax Tribunal 

ATTN: Clerk 

P.O. Box 30232 

Lansing, MI 48909

CUNNINGHAM 

DALMAN 

ec 

ATTORNEYS 

AT 

LAW 

321 Settlers Road 

PO Box 1767 

Holland, Michigan 49422-1767

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