Michigan Nature Association.pdf

Michigan Nature Association, Petitioner Vs. City Of Munising, Respondent · 24-003370-TT

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RECEIVED 

J 

\ 

AUG 2 3 2024 

Warner Norcross +Judd Lp 

MICHIGAN TAX TRIBUN 

AL 

August 14, 2024 

Via Federal Express 

Michigan Tax Tribunal 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Michigan Nature Association v City of Munising 

Dear Clerk: 

Enclosed please find a check in the amount of $400.00 along with one original and 

two copies of the Petition. 

Please contact me with any questions. 

Sincerely, 

Thomas M. Amon 

TMA/hem 

RET7-1 

BETT-1 

08/15/24

RECEIVED 

AUG 2 8 704 

STATE OF MICHIGAN 

mic 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

AN TAX TRIB na; 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation, 

MTT Docket No. 

Petitioner, 

v 

CITY OF MUNISING, 

Respondent. 

Thomas M. Amon (P72351) 

WARNER NORCROSS & JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: (616) 752-2000 

Attorneys for Petitioner 

/ 

PETITION 

Petitioner Michigan Nature Association (“MNA” or “Petitioner”) hereby petitions the 

Michigan Tax Tribunal to overrule Respondent City of Munising’s decision to assess the property 

with Parcel Nos. 051-451-054-00, 051-451-056-00, and 051-451-071-00 for tax years 2023 and 

2024, as set forth in the enclosed Board of Review decisions that were issued on July 16, 2024, 

because these parcels are exempt from taxation under Michigan law. 

In support of its Petition, 

Petitioner states:

2. 

The Property identified above is real property. 

3. 

The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property, if any. 

4. 

The Property 

is owned by 

Petitioner. 

Petitioner 

is 

a Michigan nonprofit 

Corporation with its resident agent located at 2310 Science Parkway, Okemos, MI. 

As stated in 

its Articles of Incorporation, MNA’s purposes are: 

The purpose or purposes for which the corporation is organized are: 

MNA’s purposes are: 

(a) To acquire, maintain, and protect nalural areas that predominantly contain examples of Michigan fauna, flora, geologic 

features, and other components and aspects of the natural environment of Michigan, including habitat and natural 

communities for fish, wildlife and plants, in the State of Michigan; 

(b) To carry on a program of conservation study and education; and 

(c) To cary on such other activities as are permitted under the Michigan Nonprofit Corporation Act, 

5. 

Respondent is a City under Michigan law that has wrongfully attempted to remove 

the Property’s tax-exempt status and make it subject to taxation. 

6. 

The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

7. 

The Tribunal has jurisdiction of this Matter under MCL 205.731 and 205.735a. 

8. 

The Property is located in Alger County. 

It does not have an official address. 

9. 

The assessment at issue was established by the City of Munising’s Board of 

Review. 

10. 

Petitioners’ legal residence or principal office address is 2310 Science Parkway, 

Okemos, MI.

13. 

The tax years at issue are 2023 and 2024. 

14. 

The values for the Property as stated in the Exhibit A are: 

Parcel No. 

True Cash Value-2023 

Assessed Value-2023 | Taxable Value-2023 

051-451-054-00 

} $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

Parcel No. 

True Cash Value-2024 

Assessed Value-2024 | Taxable Value-2024 

051-451-054-00 | $42,600 

$21,300 

$21,300 

051-451-056-00 | $39,000 

$19,500 

$19,500 

051-451-071-00 | $9,000 

$4,500 

$4,500 

15. 

Petitioner contends that the Property is exempt from taxation under Michigan law 

for the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined by the 

Board of Review, as set forth in the preceding paragraph, are in dispute. 

16. 

Petitioners request that the Tribunal cancel the assessments in their entirety, find 

that the Property is exempt from taxation in its entirety under Michigan law, and award Petitioners

a. 

As set forth in more detail in the docket filings for the prior tax appeal between the 

same parties for the 2022 Tax Year, MTT Docket No. 22-001091-TT, the Property 

is exempt under numerous provisions of Michigan law; 

b. 

The Property has been treated as tax exempt for decades and is owned by MNA; 

¢. 

The MNA is a nonprofit charitable institution, whose purposes for incorporation 

are stated in its Articles of Incorporation, which are excerpted in paragraph 4 above; 

d. 

The MNA acquired, owns, and occupies the Property for the purposes for which it 

is incorporated, and the Property is exempt under MCL 211.70(1); 

e. 

The Property 

is separately and independently exempt under MCL 211.70(5), 

because any limits on public access to the Property are temporary and are being 

done to advance the stated goals of the exemption in MCL 211.70(5): to maintain 

the property for conservation purposes, and to keep the property available for “low- 

impact, nondestructive activities” by the public. The fact that decades of public 

access has resulted in high impact, destructive activities requires MNA to close 

portions of the Property for temporary maintenance does not destroy MNA’s 

exempt status; 

f. 

The Property is separately and independently exempt under MCL 211.7n, because 

MNA is expressly incorporated to “carry on a program of conservation study and 

education,” and occupies the Property solely for the purposes for which MNA was 

incorporated.

Dated: August 14, 2024 

26589318 

WARNER NORCROSS & JUDD LLP 

Attorneys for Petitioners 

NZ 

Thomas 

<= Amon (P72351) 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: 616-752-2000

EXHIBIT A

Michigan Department of Treasury 

4031 (Rev. 09-22) 

Assessment Year: 

_ 2024 

July/December Board of Review Affidavit 

07/09/2024 

11:37 A 

Issued under authority of .A 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Ack, MCL 211 .53b. The July/December Board of Review can take action 

regarding guaified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7y; a qualified agricultural property exemption under MCL 211.ee for the current year, which has been denled 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roft for the current year and one prior year, or a 

qualified forest property exemption under MCL. 211.7)(1) that was not on the assessment rofl for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.70 related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (1.-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change Is made to an individual 

parcel of property which causes & change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

(OWRET SIrasT AUTTEss 

City 

State 

ZIP Gode 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property 

School District 

Property Classification 

051-451-054-00 

MUNISING PUBLIC SCHOOL 

 |402 

Properly Sireef Address 

City 

State 

ZIP Code 

H-58 

Munising 

ML 

49862 

PART B: ADJUSTMENTS 

tem or Taxing Authority 

Note or Millage 

Qulginal 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

21,300 

21,300 

Taxable Value 

07/16/2024 

0 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

3 Poverty Exemption 

[(aualfied Agricultural Exemption 

1 Disabled Veterans Exemption 

Qualified Forest Exemption 

[Teper 

evelopment Poperty 

[¥] Qualified Error 

oilleod 

Explanation:

tof 

T 

pill oid 

Assessment Year: 

_ 2024 

July/December Board of Review Affidavit 

Issued under suthorily of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.74; a qualified agricultural property exemption under MCL 214.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.¢e thal was not on the assessment roll for the current year and one prlor year; or a 

qualified forest property exemplion under MCL 241.7{j(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

a8 MCP 211.7b related fo the disabled veterans exemption, and MCL 211.7ss related 10 the eligible development property exemption, provide authority for the 

JulyfDecember Board of Review to take action. 

07/09/2024 

11:19 AM 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change Is made to an Individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

OWnST STeeT ATOTess 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property 

School District 

Property Classification 

051 -451-056-00 

MUNISING PUBLIC SCHOOL 

 |402 

Properly Streel Address 

City 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

19,500 

19,500 

Taxable Value 

07/16/2024 

0 

19,500 

19,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 | 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

4 Poverty Exemption 

[Taualified Agricultural Exemption 

I] Disabled Veterans Exemption 

1 Qualified Forest Exemption 

OJ Ee oe elopment Poperty 

X) Qualified Error 

om 4 

Explanation:

aan Fa of Treasuy 

Assessment Year: 

2023 

July/December Board of Review Affidavit 

) 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #; 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL. 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.63b(1), (8). The July/Decamber Board of Review can also take action under MCL,211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was ro! on the assessment roll for the current year and one prior year; or a 

qualified foresi property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

07/09/2024 

11:15 

AM 

Form 3128 (L-4035a) must be completed by the Board of Review and made a pari of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owrier Name 

MICHIGAN NATURE ASSOCIATION 

FOWnREr Street AOaress 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property 

School Districl 

Property Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

402 

Property Streel Address 

City 

State 

ZIP Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Qriginal 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

4,500 

4,500 

Taxable Value 

07/16/2024 

0 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 9 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (ses instructions on page 2): 

[I] Poverty Exemption 

™ Qualified Agricultural Exemption 

7 Disabled Veterans Exemption 

| Qualified Forest Exemption 

Lo 

Eame oevetopment Poperty 

x1 Qualified Error 

on fed 

Explanation:

i 

mag C1 

Treasury 

Assessment Year: _ 2023 

07/09/2024 

10:38 AM 

July/December Board of Review Affidavit 

Issued under authority 

of P.A, 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/Dacember board of review action Is stated in the General Property Tax Act, MCL 211.63b. The July!December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211 .53b(1), {8)). The July/December Board of Review can also take action under MCL..211.53b regarding a 

poverty exemption for the current year under MCL 211.74; a qualified agriculiural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, or a 

qualified forest property exemplion under MCL 211.7ji(1) that was not an the assessment roll for the current year and ane prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-40358) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individuat 

parcel of property which causes a change In Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

[OWNET SECT ATaTess 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

48864 

Parcel Nurnber 

Properly 

Schoaf District 

Property Classification 

051-451-054-00 

MUNISING PUBLIC SCHOOL 

402 

Property Street Address 

City 

Stale 

2IP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Qiiginal 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

[] 

21,300 

21,300 

Taxable Value 

07/16/2024 

0 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, | 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

™ Poverty Exemption 

[lauaiified Agricultural Exemption 

Disabled Veterans Exemption 

| Qualified Forest Exemption 

Ee 

evelopment Poperty 

x1 Qualified Error 

0, 

/ 

Explanation:

Michigan Department of Treasury 

4031 (Rev. 09-22) 

July/December Board of Review Affidavit 

Issued under authorily of P.A, 206 of 1893. Filing is mandalory. 

Assessment Year _ 2023 

07/09/2024 

10:40 AM 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor {MCL 211.63b(1), (8). The July/December Board of Review can also take action under MCL.211,53b regarding a 

poverty exemption for the current year under MCL 211.71. 8 qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor, 8 qualified agricultural property exemption under MCL 211.ee that was not on the assessm 

qualified forest property exemption under MCL 211.7ji(1) that was not on the assessment volt for the current year a 

ent roll for the current year and one prior year, of 8 

nd one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 21% 75s related to the eligible development property exemption, provide aulhority for the 

JulyiDecember Board of Review to take action. 

Form 3128 {L-40358) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in “Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

Owner STEsTATaEss 

Tity 

Stale 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Froperty School District 

Property Classification 

051-451-056-00 

MUNISING PUBLIC SCHOOL 

402 

Toperty street Address 

Clty 

State 

ZIP Code 

H- 58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Orginal 

Adjusted 

Ditference 

City of Munising 

Assessed Value 

JBOR 

[o] 

19,500 

19,500 

Taxable Value 

07/16/2024 

0 

19,500 

19,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

| 

TOTALS 

Reason for change {see instructions on page 2): 

[qualified Agricuitural Exemption 

[[)Eigibe Development Poperty 

Exemption 

Od Poverty Exemption 

(M] Qualified Forest Exemption 

Explanation: 

0 Disabled Veterans Exemption 

x Qualified Error 

_{} m, fled

Michigan Department of Treasu 

“0 Rev, 06.22) 

i 

Assessment Year: __ 2024 

July/December Board of Review Affidavit 

07/09/2024 10:41 At 

Issued under autharity of P.A. 206 of 1693, Fling Is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.63b. The July/December Board of Review can take acfion 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricuttural property exemption under MCL 211.¢e for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee thal was not on the assessment rol for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7jj{1} thal was not on the assessment rolf for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b relaled to the disabled veterans exemption, and MCL 211.7ss refated fo the eligible development property exemption, provide authority for the 

JulyfDecember Board of Review to take action. 

Form 3128 {L-4035a) must be completed by the Board of Review and made a pari of the Board of Review records whenever a change is made 1o an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

OWner Seer AGGTesE 

City 

State 

ZiP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property 

School District 

Property Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

 |402 

Property Street Address 

City 

State 

ZIP Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adlustod 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

4,500 

4,500 

Taxable Value 

07/16/2024 

[o] 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 g| 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

[] Poverty Exemption 

[Cauatified Agricultural Exemption 

A Disabled Veterans Exemption 

Od Qualified Forest Exemption 

7] Eig. 

oman Poperty 

1 Qualified Error 

emifed 

Explanation: 

PART C: 

ZERTIEICATION, 

BOARD OF REVIEW MEMBERS

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation, 

MTT Docket No. 

Petitioner, 

v 

CITY OF MUNISING, 

Respondent. 

Thomas M. Amon (P72351) 

WARNER NORCROSS & JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: (616) 752-2000 

Attorneys for Petitioner 

/ 

PETITION 

Petitioner Michigan Nature Association (“MNA” or “Petitioner”) hereby petitions the 

Michigan Tax Tribunal to overrule Respondent City of Munising’s decision to assess the property 

with Parcel Nos. 051-451-054-00, 051-451-056-00, and 051-451-071-00 for tax years 2023 and 

2024, as set forth in the enclosed Board of Review decisions that were issued on July 16, 2024, 

because these parcels are exempt from taxation under Michigan law. 

In support of its Petition, 

Petitioner states:

2. 

The Property identified above is real property. 

3. 

The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property, if any. 

4. 

The Property 

is owned 

by 

Petitioner. 

Petitioner 

is 

a Michigan 

nonprofit 

Corporation with its resident agent located at 2310 Science Parkway, Okemos, MI. 

As stated in 

its Articles of Incorporation, MNA’s purposes are: 

The purpose or purposes for which the corporation is organized are. 

MNA's purposes are: 

(a) To acquire, maintain, and protect natura! areas that predominantly contain examples of Michigan fauna, flora, geologic 

features, and other components and aspects of the natural environment of Michigan, including habitat and natural 

communities for fish, wildlife and plants, in the State of Michigan; 

(b) To carry on a program of conservation study and education; and 

(c) To camry on such other activities as are permitted under the Michigan Nonprofit Corporation Act. 

5. 

Respondent is a City under Michigan law that has wrongfully attempted to remove 

the Property’s tax-exempt status and make it subject to taxation. 

6. 

The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

7. 

The Tribunal has jurisdiction of this Matter under MCL 205.731 and 205.735a. 

8. 

The Property is located in Alger County. 

It does not have an official address. 

9. 

The assessment 

at issue was established by the City of Munising’s Board of 

Review. 

10. 

Petitioners’ legal residence or principal office address is 2310 Science Parkway, 

Okemos, MIL.

13. 

The tax years at issue are 2023 and 2024. 

14. 

The values for the Property as stated in the Exhibit A are: 

Parcel No. 

True Cash Value-2023 

Assessed Value-2023 | Taxable Value-2023 

051-451-054-00 

| $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

Parcel No. 

True Cash Value-2024 

Assessed Value-2024 | Taxable Value-2024 

051-451-054-00 

| $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

15. 

Petitioner contends that the Property is exempt from taxation under Michigan law 

for the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined by the 

Board of Review, as set forth in the preceding paragraph, are in dispute. 

16. 

Petitioners request that the Tribunal cancel the assessments in their entirety, find

As set forth in more detail in the docket filings for the prior tax appeal between the 

same parties for the 2022 Tax Year, MTT Docket No. 22-001091-TT, the Property 

is exempt under numerous provisions of Michigan law; 

. 

The Property has been treated as tax exempt for decades and is owned by MNA; 

The MNA is a nonprofit charitable institution, whose purposes for incorporation 

are stated in its Articles of Incorporation, which are excerpted in paragraph 4 above; 

. 

The MNA acquired, owns, and occupies the Property for the purposes for which it 

is incorporated, and the Property is exempt under MCL 211.70(1); 

The Property 

is separately and independently exempt under MCL 211.70(5), 

because any limits on public access to the Property are temporary and are being 

done to advance the stated goals of the exemption in MCL 211.70(5): to maintain 

the property for conservation purposes, and to keep the property available for “low- 

impact, nondestructive activities” by the public. The fact that decades of public 

access has resulted in high impact, destructive activities requires MNA to close 

portions of the Property for temporary maintenance does not destroy MNA’s 

exempt status; 

The Property is separately and independently exempt under MCL 211.71, because 

MNA is expressly incorporated to “carry on a program of conservation study and 

education,” and occupies the Property solely for the purposes for which MNA was

Dated: August 14, 2024 

26589318 

WARNER NORCROSS & JUDD LLP 

Attorneys for Petitioners 

TT 

em 

ps 

A 4 Zz 

Thomas M. Amon (P72351) 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: 616-752-2000

EXHIBIT A

Michigan Department of Treasury 

4031 (Rev. 09-22) 

July/December Board of Review Affidavit 

issued under authority of P.A 206 of 1893. Filing ls mandatory. 

The authority for July/December board of review a 

regarding qualified errors verified by ihe assessor 

poverty exemption for the current year under MCL 211.7u; a quali 

Assessment Year: 

__ 2024 

07/09/2024 

11:17 

AM 

Petition/Docket #: 

ction is stale in the General Property Tax Act, MCL 211.53b, The JulyDecember Board of Review can take action 

(MCL 211.53b(1), {8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

fied agricultural property exemption under MCL 211.ee for the current year, which has been denied 

by the assessor; a qualified agricultural property examption under MCL 211.ee that was not on the assessment roll for the current year and one prior year. or a 

qualified forest property exempticn under MCL 211 

as MCP 211.70 related to the disabled veterans exemption, an: 

Juty/December Board of Review lo take action. 

7§i{1) that was not on the assessment rolf for the current year and one prior year. 

In addition, other statutes, such 

d MCL 211.738 related to the eligible development property exemption, provide authority for the 

Form 3128 (1.-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

BT STEETAGATESS 

City 

Stale 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

| 48864 

Parcel Number 

Property 

School District 

Property Classification 

051-451-054-00 

MUNISING PUBLIC SCHOOL 

402 

Property Street Address 

City 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

21,300 

21,300 

Taxable Value 

07/16/2024 

0 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 3 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

im Poverty Exemption 

Cavatified Forest Exemption 

Explanation: 

[Jauaiified Agricultural Exemption 

[|Etiglote Development Poperty 

Exemption 

1 Disabled Veterans Exemption 

[¥] quatiies Error 

pple!

i 

fT) 

oon Sore, aap 

reasury 

Assessment Year: 

2024 

. 

. 

. 

07/09/2024 

11:19 

AM 

July/December Board of Review Affidavit 

y 

issued under authority of P.A. 206 of 1893. Filing is mandalory. 

Petition/Docket #: 

The authority for July/December board of review aclion is stated in the General Property Tax Act, MCL 211.63b. The July/December Board of Reviews can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/Decerber Board of Review can aiso take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; ora 

quatified forest property exemption under MCL 211.7Jj{1} that was not on the assessment roll for the current year and one prior year. 

in addilion, othe statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development praperty exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a par of the Board of Review records whenever a change is made {0 are individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

FOWRET STreet AGaress 

Clty 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

| 48864 

Parcel Number 

Property Schoot District 

Property Classification 

051-451-056-00 

MUNISING PUBLIC SCHOOL 

[402 

Properly Streel Address 

City 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

[¢] 

19,500 

19,500 

Taxable Value 

07/16/2024 

[o] 

19,500 

19,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 9 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

] Poverty Exemption 

[Nauaiified Agricultural Exemption 

J Disabled Veterans Exemption 

[TT auaiitied Forest Exemption 

] Er fg etopment Poperty 

xX] Qualified Error 

om Hed 

Explanation:

i 

tof 

Ti 

probe 

of 

Treasury 

Assessment Year: 

2023 

07/09/2024 

11:15 

AM 

July/December Board of Review Affidavit 

Issued under autnorily of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated tn the General Property Tax Act, MCL 211.53b, The July/December Board of Review can ake action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for tha current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemplion, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

FOWNET Stree! ATaress 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Pioperty School District 

Property Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

402 

Properly Street Address 

City 

State 

ZIP Cade 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Qriginal 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

4,500 

4,500 

Taxable Value 

07/16/2024 

0 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

] Poverty Exemption 

7 Qualified Agricultural Exemption 

1 Disabled Veterans Exemption 

M Qualified Forest Exemption 

Een ciopment Poperty 

xX Qualified Error 

or 

fad 

Explanation:

ichigan 

Department of Treasu 

pri 90.22) 

M 

Assessment Year: _ 2023 

July/December Board of Review Affidavit 

Issued under authority of P.A. 208 of 1893, Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL. 211.53b. The July/Dacember Board of Review can take action 

regarding qualified errors verified by the assessor {MCL 211.53b(1), {8)). The July/December Board of Review can also (ake action under MCL.211.5 

3b regarding a 

poverty exemption for the current year under MCL 211.7u; a quatified agricultural property exemption undes MCL 211.ee for the current year. which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7jj(1) that was nol on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b refated fo the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

07/09/2024 

10:38 

AM 

Form 3128 (1-40358) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

OWRer STEeTATaress 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property 

Schoof District 

Property Classification 

051-451-054-00 

MUNISING PUBLIC SCHOOL 

402 

Property Street Address 

City 

Stale 

2P Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

{tem or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

21,300 

21,300 

Taxable Value 

07/16/2024 

0 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

Poverty Exemption 

[Jouaified Agricultural Exemption 

[I Disabled Veterans Exemption 

[J aualified Forest Exemption 

CE 

evelopment Poperty 

Xi Qualified Ercor 

__QN/ 

Explanation:

proton sparent of Treasury 

Assessment Year. 

2023 

. 

. 

07/09/2024 

10:40 

AM 

July/December Board of Review Affidavit 

tssued under authority of P.A 206 of 1893. Filing is mandslory. 

mbar board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/Dacember Board of Review can take action 

rified by the assessor {MCL 211.53b(1). (8). The July/December Board of Review can also take action under MCL.211 .63b regarding a 

i 

the current year; which has been denied 

Petition/Docket #: 

The authority for July/Deces 

regarding qualified errors ve 

poverty exemption {or the current year under MCL 211,7u; a qualified agricultural property exemption under MCL 211.ee for 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment rofl for the current year and ane prior year, ora 

qualified forest property exemption under MOL 211.7jj(1) that was not on the assessment roli for the current year and one prior year. 

in addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss refated to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-40358) must be competed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

] 

Bl 

MICHIGAN NATURE ASSOCIATION 

RE 

SET 

AONE 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel 

Number 

Property School District 

Property Classification 

051-451-056-00 

MUNISING PUBLIC SCHOOL 

| 402 

A 

City 

State 

Zip Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

19,500 

19,500 

Taxable Value 

07/16/2024 

[oe] 

19,500 

19,500 

PRE. 

0.00 % 

0.00 % 

0.00 ¥ 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

BB 

Reason for change (see instructions on page 2). 

[] Poverty Exemption 

[Jaualified Agricultural Exemption 

Od Disabled Veterans Exemption 

Od Qualified Forest Exemption 

[Eights Development Paperty 

Vd] Qualified Error 

I/i nm fed 

Explanation:

ichigan 

Department 

of 

Treasul 

prea S022) 

eon 

Assessment 

Year: __ 2024 

= 

" 

" 

07/09/2024 

10:41 

AM 

July/December Board of Review Affidavit 

|ssupd under autharily of PA. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for Juty/December board of review aclion is slated in the General Property Tax Act, MCL 211.63b. The July/December Board of Reviow can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor, a qualified agricultural property exemption under MCL 241.ee that was not on the assessment rofl for the current year and one prior year, of a 

qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year. 

fn addition, other statutes, such 

as MCP 211.7b refated lo the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 {L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owners Name 

MICHIGAN NATURE ASSOCIATION 

[Owner STEsT ROaress 

Chy 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

| 48864 

Parcel Number 

Property School District 

Property Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

| 402 

Properly Street Address 

City 

State 

ZIP Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

[¢] 

4,500 

4,500 

Taxable Value 

07/16/2024 

[+] 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

] Poverty Exemption 

] Qualified Agricultural Exemption 

] Disabled Veterans Exemption 

M Qualified Forest Exemption 

[Ege Development Poperty 

vd Qualified Error 

om fed 

Explanation:

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation, 

MTT Docket No. 

Petitioner, 

v 

CITY OF MUNISING, 

Respondent. 

Thomas M. Amon (P72351) 

WARNER NORCROSS & JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: (616) 752-2000 

Attorneys for Petitioner 

/ 

PETITION 

Petitioner Michigan Nature Association (“MNA” or “Petitioner”) hereby petitions the 

Michigan Tax Tribunal to overrule Respondent City of Munising’s decision to assess the property 

with Parcel Nos. 051-451-054-00, 051-451-056-00, and 051-451-071-00 for tax years 2023 and 

2024, as set forth in the enclosed Board of Review decisions that were issued on July 16, 2024, 

because these parcels are exempt from taxation under Michigan law. 

In support of its Petition, 

Petitioner states:

2. 

The Property identified above is real property. 

3. 

The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property, if any. 

4. 

The Property 

is owned 

by 

Petitioner. 

Petitioner 

is 

a Michigan nonprofit 

Corporation with its resident agent located at 2310 Science Parkway, Okemos, MI. 

As stated in 

its Articles of Incorporation, MNA’s purposes are: 

The purpose or purposes for which the corporation is organized are: 

MNA's purposes are. 

(a) To acquire, maintain, and protect natural areas that predominantly contain examples of Michigan fauna, flora, geologic 

features, and other components and aspects of the natural erwironment of Michigan, including habitat and natural 

communities for fish, wildlife and plants, in the State of Michigan; 

(b} To carry on a program of conservation study and education; and 

) 

(c) To camry on such other activities as are permitted under the Michigan Nonprofit Corporation Act. 

5. 

Respondent is a City under Michigan law that has wrongfully attempted to remove 

the Property’s tax-exempt status and make it subject to taxation. 

6. 

The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

7. 

The Tribunal has jurisdiction of this Matter under MCL 205.731 and 205.735a. 

8. 

The Property is located in Alger County. 

It does not have an official address. 

9. 

The assessment at issue was established by the City of Munising’s Board of 

Review. 

10. 

Petitioners’ legal residence or principal office address is 2310 Science Parkway, 

Okemos, MI.

13. 

The tax years at issue are 2023 and 2024. 

14. 

The values for the Property as stated in the Exhibit A are: 

Parcel No. 

True Cash Value-2023 

Assessed Value-2023 | Taxable Value-2023 

051-451-054-00 

| $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 | $9,000 

$4,500 

$4,500 

Parcel No. 

True Cash Value-2024 

Assessed Value-2024 | Taxable Value-2024 

051-451-054-00 

| $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

15. 

Petitioner contends that the Property is exempt from taxation under Michigan law 

for the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined by the 

Board of Review, as set forth in the preceding paragraph, are in dispute. 

16. 

Petitioners request that the Tribunal cancel the assessments in their entirety, find

a. 

As set forth in more detail in the docket filings for the prior tax appeal between the 

same parties for the 2022 Tax Year, MTT Docket No. 22-001091-TT, the Property 

is exempt under numerous provisions of Michigan law; 

b. 

The Property has been treated as tax exempt for decades and is owned by MNA; 

¢. 

The MNA is a nonprofit charitable institution, whose purposes for incorporation 

are stated in its Articles of Incorporation, which are excerpted in paragraph 4 above; 

d. 

The MNA acquired, owns, and occupies the Property for the purposes for which it 

is incorporated, and the Property is exempt under MCL 211.70(1); 

e. 

The Property 

is separately and independently exempt under MCL 211.70(5), 

because any limits on public access to the Property are temporary and are being 

done to advance the stated goals of the exemption in MCL 211.70(5): to maintain 

the property for conservation purposes, and to keep the property available for “low- 

impact, nondestructive activities” by the public. The fact that decades of public 

access has resulted in high impact, destructive activities requires MNA to close 

portions of the Property for temporary maintenance does not destroy MNA’s 

exempt status; 

f. 

The Property is separately and independently exempt under MCL 211.7n, because 

MNA is expressly incorporated to “carry on a program of conservation study and 

education,” and occupies the Property solely for the purposes for which MNA was

WARNER NORCROSS & JUDD LLP 

Attorneys for Petitioners 

CS— 

SJ He 

Dated: 

August 14,2024 

By: 

8 

oA~ 

Thomas M. Amon (P72351) 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: 616-752-2000 

26589318

EXHIBIT A

Michigan Department of Treasury 

4031 (Rev. 09-22} 

July/December Board of Review Affidavit 

{ssued under authority 

of PA 206 of 1893. Filing is mandatory. 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/Oecember Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemplian for the current year under MCL 211.7y; a qualified agricultural property exemption under MGL 211 ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7ji(1) that was not on the assessment roll for the cusrent year and one prior year. 

in addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemplion, and MCL 211.7ss related to the eligible development property exemption, provide authority for lhe 

July/December Board of Review lo lake action. 

Assessment Year: 

2024 

07/09/2024 

11:17 

AM 

Petition/Docket #: 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

FOWNET STest Agaress’ 

2310 SCIENCE PARKWAY STE 100 

City 

Okemos 

State 

MI 

ZI Code 

48864 

Parcel Number 

051-451 -054-00 

Property 

School District 

MUNISING PUBLIC SCHOOL 

402 

Property Classification 

Property Street Address 

City 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

tem or Taxing Authority 

Note or Millage 

Qriglnal 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

21,300 

21,300 

Taxable Value 

07/16/2024 

[o] 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 % 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

] Poverty Exemption 

1 Qualified Forest Exemption 

[Jauaified Agricultural Exemption 

[]Eugiote Development Poperty 

Disabled Veterans Exemption 

[¥] quaitied Error 

onde 

Exemption 

Explanation:

Michigan Department of Treasury 

4031 (Rev. 09-22) 

July/December Board of Review Affidavit 

Issued under aulhorily of £.A. 206 of 1893. Filing ts mandatory. 

The authority for July/December board of review aclion is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Reviews can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a quallfied agricultural property exemption under MCL 211.ee for the current year, which has been denied 

by the assessor; a qualified agriculturaf property exemption under MCL 211.ee thal was not on the assessment roll for the current year and one prior year; or a 

quaiified forest property exemption under MCL 211.7]j(1} that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 {L-4035a) must be completed by the Board of Review and made a pari of the Board of Review records whenever a change is made to ar individual 

parcel of properly which causes a change in Taxable Value. 

Assessment Year: 

2024 

07/09/2024 

11:19 

AM 

Petition/Docket #: 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

| OWT Street Address 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

48864 

Parcel Number 

Property 

School Disiricl 

Property Classification 

051 -451-056-00 

MUNISING PUBLIC SCHOOL 

 |402 

Property Street Address 

Clty 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

19,500 

19,500 

Taxable Value 

07/16/2024 

[6] 

19,500 

19,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 %, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2). 

[Poverty Exemption 

1 Qualified Forest Exemption 

Explanation: 

Qualified Agricultural Exemption 

Eligible Development Poperty 

J Exemption 

J] Disabled Veterans Exemption 

IX] Qualified Error 

om af

Michigan Depariment of Treasury 

. 

4031 (Rev. 09-22) 

Assessment Year: __ 2023 

- 

" 

07/09/2024 

11:15 

AM 

July/December Board of Review Affidavit 

Issued under authority of PA. 206 of 1893, Fling Is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can {ake action 

regarding qualified errors verified by the assessor (MCL 211 53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year, which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ge thal was not on the assessment roll for the current year and one prior year; of a 

qualified forest property exemption under MCL 211.7ji(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 214.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review 10 take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

FOWRET SEaT ROOTESS 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

| 48864 

Parcel Number 

Property School District 

Properly Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

402 

Property Streel Address 

City 

State 

ZIP Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

. 

item or Taxing Authority 

Note or Millage 

gin 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

4,500 

4,500 

Taxable Value 

07/16/2024 

0 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 9, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

] Poverty Exemption 

7 Qualified Agricultural Exemption 

1 Disabled Veterans Exemption 

3 Qualified Forest Exemption 

I Ete op lopment Poperty 

0d Qualified Esror 

omfed 

Explanation:

chi 

it of Tre 

Michigan Departmen 

of 

Treasury 

Assessment Year; 

_ 2023 

July/December Board of Review Affidavit 

Issued under aulhority of PA 206 of 1893. Filing is mandalory. 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The JulylDecember Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Beard of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.74; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roli for the current year and one prior year; or a 

qualified forest property exemption under MGL 211.7j)(1) that was noi on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MGL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action, 

07/09/2024 

10:38 

AM 

Forrn 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change Is made to an individual 

parcel of property which causes a change in Taxable Value, 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

FOWTTET Street AUgress 

City 

State 

Zi Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Property School District 

Properly Classification 

051-451-054-00 

MUNISING PUBLIC SCHOOL 

402 

Property Streel Address 

City 

State 

ZIP Cods 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

21,300 

21,300 

Taxable Value 

07/16/2024 

[¢] 

21,300 

21,300 

P.R.E. 

0.00 % 

0.00 % 

0.00 o 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2). 

[| Poverty Exemption 

Qualified Agricultural Exemption 

1 Disabled Veterans Exemption 

] Qualified Forest Exemption 

CE 

in etopment Poperty 

xi Qualified Error 

0, 

/) 

Explanation:

ichigan 

Department 

of Tre 

ee 09.22) 

Basu 

Assessment Year: 

2023 

July/December Board of Review Affidavit 

\esued undsr authority of PA 206 of 1883. Filing is roandatory. 

petition/Docket #: 

The authority for July/December board of review action is stated in the General Properly Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified efrors verified by the assessor {MCL 211.53b{1), (8). The July/December Board of Review can also take action under MCL.211.6 3b regarding a 

poverty exemption for the cureeni year under MCL 211.7y; a qualified agricultural property exemption under MCL 211.ee for the cusrent year, which has been denied 

by the assessor; 8 qualified agricultural property exemption under MCL 211 ee that was nol on the assessment roll for the current year and one prior year, oré 

qualified forest property exemption under MCL 211.7jj(1) thal was not on the assessment roll for the current year and one prior year. 

in addition, other statutes, such 

as MCP 211.7b relaled to the disabled veterans exemption, and MCL 211 7ss related to ihe eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

07/69/2024 

10:40 AM 

Form 3128 {L-40358) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Bwner Name 

MICHIGAN NATURE ASSOCIATION 

howe StEsTAIANEss 

City 

State 

Z1P Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

|48864 

Parcel Number 

operty School District 

Property Classification 

051-451-056-00 

MUNISING PUBLIC SCHOOL 

[402 

[Property Street Address 

City 

State 

ZIP Code 

H-58 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

[0] 

19,500 

19,500 

Taxable Value 

07/16/2024 

0 

19,500 

19,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 | 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2). 

Od Poverty Exemption 

[Caualfied Agricultural Exemption 

M Disabled Veterans Exemption 

[J aualified Forest Exemption 

[C]Efalbie Development Poperty 

[Vd Qualified Error 

nm. fled 

Explanation:

Michigan Department of Treasury 

4031 (Rev. 09-22) 

July/December Board of Review Affidavit 

issued under authority of P.A. 206 of 1693. 

Filing is mandatory. 

Assessment Year: 

2024 

07/09/2024 

10:41 

AM 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.63b. The July/December Board of Review can take aclion 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7y; a qualified agricultural property exemption under MCL 211.¢e for the current year, which has been denied 

by the assessor; a qualified agricultural property exemption undes MCL 211.ee that was not on the assessment rofl for the current year and one prior year; or a 

qualified forest property exemption under MCL. 211.7jj(1) that was not on the assessment soll for the current year and one prior yesr. 

In addition, other statutes, such 

as MCP 211.7b refated to the disabled velerans exemption, and MCL 211.7ss related lo the eligible development properly exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an Individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

MICHIGAN NATURE ASSOCIATION 

Fowner Street AUvesy 

City 

State 

ZIP Code 

2310 SCIENCE PARKWAY STE 100 

Okemos 

MI 

[48864 

Parcel Number 

Properly 

School District 

Property Classification 

051-451-071-00 

MUNISING PUBLIC SCHOOL 

 |402 

Properly Street Address 

City 

State 

ZIP Code 

Munising 

MI 

49862 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adlusted 

Difference 

City of Munising 

Assessed Value 

JBOR 

0 

4,500 

4,500 

Taxable Value 

07/16/2024 

0 

4,500 

4,500 

P.R.E. 

0.00 % 

0.00 % 

0.00 %, 

Property Class 

402 

School District 

02070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

[Poverty Exemption 

[Jaualified Agricultural Exemption 

[] isabled veterans Exemption 

1 Qualified Forest Exemption 

LIE 

og elopment Poperty 

1 Quaiified Error 

omifled 

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