American Tower Inc Site 211108.pdf

American Tower Inc Mi Site 211108, Petitioner V Township Of Polkton, Respondent · 24-003467-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

American Tower Inc. MI Site 211108 

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

P O Box 723597 

City or Town 

State 

ZIP Code 

Atlanta 

GA 

[31139 

Telephone Number 

Fax Number 

713-407-3201 

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

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

] 

First Name 

M.IL 

Last Name 

Brent 

D. 

Wornat 

Firm Name (if any) BDO USA 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

TX 

77019 

Telephone Number 

Fax Number 

713-407-3201 

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

Bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No* 

appealing? 

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

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[ True Cash and Taxable Value 

O Poverty Exemption 

[OO Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[O 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 

Tower site is overvalued. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[7] No 

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

[J uly 

[] December 

If No, check the applicable reason(s): 

[¥) Not required to attend 

Od 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 

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 ruse te multiple parcel form for additional, contiguous parcels. 

Parcet identification Number: 

70-05-10-100-901 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

118,800 

Current Taxable Value as established by the BOR: 

97,755 

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

92,000 

Multiply the True Cash Value by .6 and enter here, This is your contention of Assessed Value. 

46,000 

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

46,000 

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: 

Real 

Personal 

{check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belleve 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?

Rit 

Hage 

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? 

0 Yes 

MM No 

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

[J ves 

[4 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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If your property is 

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

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

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

By 

b fr — 

7

tn pps of. 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

$342 

“This form is issued under the authotity of P.A, 206 of 1693, Sec. 211.24 {c) and Sec.211.34c, as amended. 

This is a model assessment natice ta be used by the Jocal assessor 

FROM WAYNE PICKLER 

PARCEL IDENTIEICATION 

POLKTON CHARTER TOWNSHIP 

PARCEL NUMBER: 

70.05-10-100- 

6900 ARTHUR ST 

05-10-100-901 

COOPERSVILLE, MI 49404 

PROPERTY ADDRESS: 

18355 68TH AVE 

COOPERSVILLE, MI 49404 

OWNER'S NAME & ADDRESSPERSON NAMED ON ASSESSMENT ROLL. 

Ob 

PRINCIPAL RESIDENCE EXEMPTION 

2\ 

% Exempt As “Homeowners Principal Residence™ 

00% 

Saauane AUTOS SHIXED ann 

4 13 

Mo 

% Exempt As "Qualified Agriculiural Property”: 

00% 

BO BOX 723597 

¢ { w 

% Exempt As "MBT Industria! Personal™ 

00% 

ATLANTA, 

GA 31139-0597 

9 Exempt 

As "MBT Commercial Personal™ 

00% 

[LOT 

PTTL 

LITLE 

PL 

EPR 

TL 

SOT 

FY TEL 

0 

Exempt 

As "Qualified Forest Property™ 

[J ves 

[@ No 

Exempt As "Development Property”: 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

BUILDING ON LEASED LAND LOCATED ON 70-05-10-100-009 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

210 (COMMERCIAL BUILDING ON LEAS 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

210 (COMMERCIAL BUILDING ON LEAS 

PRORMOUNT | SEER swOUNT | FRR YEAR TO 

. 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

£3,100 

97.755 

4,655 

2. ASSESSED VALUE: 

93,100 

118,800 

25,700 

3. TENTATIVE EQUALIZATION FAGTOR; 

1.000 

EEE EEE 

prod 

4. STATE EQUALIZED VALUE (SEV): 

93,100 

118,800 

25,700 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason(s): 

The 2024 Inflation rate Multiplier is: 1.05 

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

Name: 

Phone: 

Email Address: 

WAYNE PICKLER 

616-837-6876 

ASSESSOR@POLKTONTOWNSHIP.COM 

March Board of Review Appeal information. The Board of Review will meet at the following dates and times: 

THE POLKTON CHARTER TOWNSHIP BOARD OF REVIEW APPEALS SESSIONS WILL BE HELD AT THE POLKTON CHARTER 

TOWNSHIP HALL AT 6900 ARTHUR STREET, COOPERSVILLE, MI ON MONDAY MARCH 11, 2024 FROM 1:30PM THRU 4:30PM

CHECK NO. 

2150494 

"DATE 

_22-MAY-24 

VENDOR NAME 

STATE OF MICHIGAN 

[ VENDOR NO. 

63204 

INVOICE 

INVOICE 

PO NUMBER 

DESCRIPTION 

GR AMOUNT 

DISCOUNT 

NET AMOUNT 

NUMBER 

DATE 

052124CKRQ4 

21-May-24 

00211108 

0.00 

250.00 

PLEASE DETACH AND RETAIN THIS STATEMENT AS YOUR RECORD OF PAYMENT 

250.00 

0.00 | 250.00 

"Go Green and eliminate check printing." For a direct deposit sign up form please 

contact Accounts Payable at 1-877-778-2938

BDO 

Mich ism 

Tax

PO Box 

3

Lansi) 

, T

PE

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