American Towers Inc site 272654.pdf
American Towers Inc Mi Site 272654, Petitioner V Township Of Union, Respondent · 24-003459-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LARSING 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 M.1. Last Name/Company Name American Towers Inc. MI Site 272654 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 M.l First Name LI. 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] yest [] 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.
Page 2
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 [O Taxable Value Only (calculation) [OJ Disabled Veterans Exemption [J Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Tower site is idle/not in operation and requires a negative economic factor. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessment at a Board of Review (BOR)? [] Yes [No If Yes, check which BOR you attended AND attach the BOR decision: [] March [J July [J December If No, check the applicable reason(s): [A] Not required to attend Assessment Change Notice was not received by Petitioner Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order O Appealing within 35 days of receipt of Notice of Uncapping
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
12-020-823-100-020-00
Classification of Property:
Real
Personal
(check one)
4
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
21,060
Current Taxable Value as established by the BOR:
16,936
What do you belleve is the fair market value (also known as True Cash Value)?
15,000
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
7,500
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
7,500
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 ong)
gd
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
{check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved property, how Is the property currently being used?
If improved property, for what use was the property designed?Page 4
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? O Yes [i] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [Wi] 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. Signature required > Petitioner or Attorney/Authorized Represéntative’s Signature: bra Isl :
Page 5
eo Tress THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification This form s issued under the authority of P.A. 206 of 1883, Sec. 211.24 (c) and Sec.211.34¢, as amended This is a mode) assessment notice to be used by the local assessor, FROM: UNION TOWNSHIP ASSESSOR PARCEL IDENTIFICATION NOOLESL THER 2 PARCEL NUMBER: 12-020-823-100-020-00 UNION CITY, MI 49094-1187 PROPERTY ADDRESS: OWNER'S NAME 8 ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 301 w GIRARD RD AMERICAN TOWERS INC MI UNION CITY, MI 49094 C/O PROPERTY TAX PRINCIPAL RESIDENCE EXEMPTION PO BOX 723597 oH % Exempt As "Homeowners Principal Residence": 00% ATLANTA GA 31139 q v % Exempt As "Qualified Agricultural Property”: 00% . ji “ % Exempt As "MBT Industrial Personal: 00% ADC % Exempt As "MBT Commercial Personal": 00% BM Exempt As "Qualified Forest Property”: O Yes X No : Exempt As "Development Property": O Yes [X] No TAX DESCRIPTION: UNION TOWNSHIP T5§ R7W SECTION 23 BUILDING ON LEASED LAND . W 1/2 OF NW 1/4 N OF COLDWATER RIVER § OF GIL OF COLDWATER RD, EXC W 231 FT, ALSO W 3/8 OF E 1/2 OF NW 1/4 EXC 84 AC, ALSO EXC COM 1650 FT W OF N 1/4 POST, S 343 FT TO C/L OF COLOWATER RD, NWLY 436.5 FT ALONG C/L TO N SECTION LINE, E 280 FT TO POB ALSO EXC COM N 1/4 POST, N 89°66'18" W 824,39 FT TO NE CORNER OF W 3/8 OF E 1/2 OF NW 1/4, $ 0C*54'12" E 2316.80 FT TON LINE OF S 4 AC, N 89°51'29" W 33 FT, N 00°42'04" W 1417.97 FT, N 00"62'58" E 898.68 FT TO POB L587 P846 66.00 AC +- 1 pL ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 210 (COMMERCIAL BUILDING ON LEASED LAND) PRIOR YEAR'S CLASSIFICATION: 210 (COMMERCIAL BUILDING ON LEASED LAND) The change in taxable value will increase/decrease your tax bill for the PRIOR AMOUNT CURRENT TENTATIVE CHANGE EROM 2024 year by approximately: $39 YEAR: 2023 AMOUNT YEAR: 2024 CURRENT YEAR 1. TAXABLE VALUE: 16,130 : 16,936 806 2. ASSESSED VALUE: : z 16,130 21,060 4,930 3. TENTATIVE EQUALIZATION FACTOR: 1.000 A SE | 4. STATE EQUALIZED VALUE (SEV): 16,130 | 21,080 4,930 5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2023 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: Nicolas I. Wheeler (517) 283-2081 union20assessor@charter.net March Board of Review Appeal Information. The board of review will meet at the following dates and times: THE BOARD OF REVIEW WILL MEET AT THE UNION TOWNSHIP OFFICES LOCATED AT 191 N. BROADWAY ST., UNION CITY, MICHIGAN 49094 ON THE FOLLOWING DAYS:
Page 6
CHECK NO. 2150498 DATE 22-AY-24 VENDOR NAME STATE OF MICHIGAN | VENDOR NO. 63204 INVOICE INVOICE PO NUMBER DESCRIPTION GR AMOUNT DISCOUNT NET AMOUNT NUMBER DATE 052124CKRQ1 21-May-24 00272654 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
Page 7
BDO 4 Mich isu TA NE Lansiy , T