Munch_Redacted.pdf
Stephen Munch, Petitioner V Township Of Hampton, Respondent · 25-003567-TT
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Tranlnfo:4e06 260865001 09/17/25 Chift: 1225 Ant: $100.00 ID: STEPHEN MUNCH ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX vou may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, Section 1: Petitioner’s Contact Information 989-892-5333 First Name M.L Last Name/Company Name STEPHEN J MUNCH Mailing Address (No., Street, P.O. Box or Rural Route) 877 N PINE ROAD City or Town State ZIP Code ESSEXVILLE MI 48732 Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ODONNELLSEARTHWORKSBILLING@YAHOO.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 989-415-1618 First Name M.I. Last Name RICHARD [6] MILSTER Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1038 ROSEMARY COURT City or Town State ZIP Code ESSEXVILLE MI 48732 Telephone Number Fax Number RICHMILSTER@GMAIL.COM E-mail Address (do not enter unless you want MTT to send all correspondence via email)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 3: Explain the Reason for this Appeal SEE ATTACHMENT Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): PENALTIES AND INTEREST 09-070-059-100-075-00 Check all that are being appealed: Oa Tax [A interest Penalty [J Refund of taxes paid in the amount of §____ Check what action prompted this appeal: (Check one) [| Final Assessment (Final Bill for Taxes Due) [| Notice of Intent to Assess (Bill for Taxes Due) [J Letter Denying or Adjusting Refund [ other If “other,” explain: DELIQUENT TAXES OWED NOTICE DATED 7-24-2025 BUT NOT RECEIVED BY PETITIONER Hiotthe Amounts being levied: List the refund sought, if any: TE $5,266.69 Interest 95,266.69 Penalty. INCLUDED ABOVE List your Contentions: Tax Y interest 0 Penalty 0 Fee Information
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10. Attachment Section 3 A pole barn was erroneously placed on property parcel # 09-070- 059-100-075-00 or the Knight Road property. Petitioner and Hampton Township went to the State Tax Commission which transferred the property on parcel # 09-070- 059-100-090-00 or the Center Road property. Petitioner paid the property taxes on Knight Road and received a refund after the pole barn and its value was removed. The Bay County Treasurer says they mailed a Delinquent Taxes Due Notice as of 7-24-2025 on 7-24-2025. Petitioner never received this Notice, Exhibit 1. Petitioner received a Delinquent Taxes Due Notice on 8-29-2025. See Exhibit 2. The difference in taxes owed between 8-24-2025 ($18,203.83) and the amount paid on September 4, 2025 ($23,470.52) is $5,266.69. This is unfair to Petitioner because he did not receive the first notice (7-24-2025). In addition, Petitioner paid the taxes for the claimed value of this pole barn on the Knight Road property and received a refund of approximately $19,000.00 when the pole barn was transferred to the Center Road property. The various units of government were not deprived of this tax money in the interim. Shortly after this refund, the taxes were paid again on the correct property, on 9-4- 2025, see Exhibit 3. No adverse action notice exists. The Bay County Treasurer advised he is not aware of any remedy existing due to failure to pay because the original notice was not received. The valuation of this pole barn is contested in Docket Numbers 25- 002696 and 24-000820.
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Exhibit 1
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BAY COUNTY DELINQUENT TAX NOTICE WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 989-895-4285 WWW. BAYCOUNTY-MI . GOV MUNCH, STEPHEN J 445 W CENTER RD ESSEXVILLE, MI 48732-9684 PROPERTY INFORMATION Property Number: 09-070-059-100-090+00 School Dist: BAY CITY SCHOOLS Rn Property Address: 445 W CENTER 2D : So ESSEXVILLE Hk gy LEGAL DESCRIPTION: B 145 FT OF Nl 330 FT OF W 1/2 OF W.1/2 OF mir. 1/4. SEC 29 T14N R6E : DELINQUENT TAXES DUE AS OF 07/24/2025 TOTAL DUE TOTAL DUE TOTAL DUE IF PAID BY IF PAID BY IF PAID BY TAX YEAR TAX DUE 08/24/25 06/41/25 09/30/25 2023 5, 205.43 9,205.43 11, 230.63 11,322.68 2022 8,998.40 8,998.40 12,057.86 12,147.84 \romat: 18,203.83 18,203.83 23,288.49 23,470.52 LISTED ABO ARE TAXES OWING, PARTIAL PAYMENTS ARE ACCEPTED. YOU CAN MAKE CREDIT CARD PAYMENTS THRU THE WEBSITE OR OUR OFFICE. THERE IS'A 2.5% FEE ADDED TO USE THIS PAYMENT OPTION. | TO PAY BY CREDIT CARD GO TO https: //payments.lexisnexis.com/mi/co/bay/ treasurer FOR YOUR CONVENIENCE WE HAVE INSTALLED A DROP BOX; A RED DROPBOX IS LOCATED IN THE BACK PARKING LOT OF 515 ON OCTOBER 1, 2025, A $15.00 PREFORFEITURE NOTICE MAIL COST WILL BE ADDED TO THE 2024 TAXES. THE ABOVE OCTOBER PAYOFF REFLECTS THIS FEE. LISTED ABOVE ARE TAXES OWING. CENTER AVE, OFF OF 5TH STREET. Please detach along perforation. Keep the top portion for your records. Pay this tax to WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 PLEASE RETURN THIS PORTION WITH YOUR PAYMENT. THANK YOU. Delinquent Tax for Property Number: 09-070~059-100-090~00 TAXPAYER NOTE: Are your name & mailing address correct? not, please make corrections below. Thank You. = Due if paid by 08/24/25 18,203.83
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Exhibit 2
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BAY COUNTY DELINQUENT TAX NOTICE N Ri GEE FERRER DELINQUENT TAXES DUE AS OF 08/29/2025 515 CENTER AVENUE SUITE 602 TOTAL DUE TOTAL DUE TOTAL DUE BAY CITY MI 48708-5122 IF PAID BY IF PAID BY IF PAID BY 983-695-4285 TAX YEAR TAX DUE 09/30/25 10/31/25 11/30/25 WWW, BAYCOUNTY-MI , GOV 2023 9,205.43 11,322.68 11,429.74 11,521.79 2022 8,998.40 12,147.84 12,237.83 12,327.81 3 MUNCH, STEPHEN J 445 W CENTER RD dis ESSEXVILLE, MI 48732-9684 PROPERTY INFORMATION ~~ |iomar 1a 203.83 3,470.52 23,667.57. 23,849.60 | Property Number: 09-070~059— -100- ~090~ -00 fovin TE PAYMENTS ARE ACCEPTED School Dist: BAY CITY SCHOOLS LISTED RDOVE: Anh, ThXiioe OWING of PARTIAL J Property Address: 445 W CENTER RD % ¢ ESSEXVILLE 5 p LEGAL DESCRIPTION: E 145 FT OF N 330 FT OF W 112 OF, n 1/2 oF NW .1/4. SEC 29 T14N R6E % FF y YOU CAN MAKE CREDIT CARD PAYMENTS THRU THE WEBSITE OR OUR OFFICE. THERE IS A 2.5% FEE ADDED TO USE THIS PAYMENT OPTION. TO PAY BY CREDIT CARD GO TO https: //payments.lexisnexis.com/mi/co/bay/treasurer FOR YOUR CONVENIENCE WE HAVE INSTALLED A DROP BOX; A RED DROPBOX IS LOCATED IN THE BACK PARKING LOT OF 515 CENTER AVE, OFF OF 5TH STREET. ON OCTOBER 1, 2025, A $15.00 PREFORFEITURE NOTICE MAIL COST WILL BE ADDED TO THE 2024 TAXES. THE ABOVE OCTOBER PAYOFF REFLECTS THIS FEE. LISTED ABOVE ARE TAXES OWING. Please detach along perforation. Keep the top portion for your records. TURN THIS PORTION WITH YOUR PAYMENT. THANK YOU. WESTON PRINCE BAY COUNTY TREASURER Delinquent Tax for Property Number: 515 CENTER AVENUE SUITE 602 09-070-059-100-090-00 BAY CITY MI 48708-5122 Due if paid by 09/30/25 TAXPAYER NOTE: Are your name & mailing address correct? If B ¥ #30 23.:470.52 not, please make corrections below. Thank You. Due if paid by 10/31/25 23,667.57
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Exhibit 3
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BAY COUNTY RECEIPT NO: 25-0135962 WESTON PRINCE DELINQUENT TAX RECEIPT DATE PAID: 09/04/25 BAY COUNTY TREASURER . 515 CENTER AVENUE SUITE 602 Seed ie 46 - WWW. BAYCOUNTY-MI . GOV : BAY CITY MI 48708-5122 Chshthn DA 989-895-4285 *##4++#THIS IS YOUR PAID RECEIPT. IT IS PAID IN FULL UNLESS OTHERWISE NOTED IN THE "DUE IF PAID THIS MONTH" COLUMN. IF PAYMENT IS MADE BY CHECK OR DRAFT WHICH IS DISHONORED FOR ANY REASON, THEN THIS RECEIPT IS VOID AND THE TAX WILL CONTINUE AS UNPAID WITHOUT FURTHER NOTICE TO THE PAYER OR ANY OTHER PARTY OF INTEREST. A $20.00 NSF FEE WILL BE ADDED TO THE PARCEL. *#**#*% RECONVEYANCE RECEIPT UNIT: HAMPTON TOWNSHIP PARCEL: 09-070-059~100-090~00 MUNCH, STEPHEN J 445 W CENTER RD ESSEXVILLE MI 48732-9684 PREV. AMT DUE PAYMENT DUE IF PAID THIS MONTH BASE TAX 9,205.43 9,205.43 INTEREST 1,749.03 1,749.03 ADMIN FEE 368.22 368.22 EXPENSE OF SALE OTHER OVER/UNDER RECONVEYANCE FEES TOTAL 11,322.68 11,322.68 CHECK 11,322.68 CASH 0.00 CREDIT CARD 0.00 CHANGE 0.00 Note: COUNTER 22 - 23 Property Address 445 W CENTER RD LEGAL DESCRIPTION: E 145 FT OF N 330 FT OF W 1/2 OF W 1/2 OF NW 1/4. SEC 29 T14N R6E CHECK YOUR DESCRIPTION: The Treasurer is not responsible for payment on the wrong parcel.
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BAY COUNTY RECEIPT NO: 25-0135961 WESTON PRINCE DELINQUENT TAX RECEIPT DATE PAID: 09/04/25 BAY COUNTY TREASURER ; 515 CENTER AVENUE SUITE 602 Ee ren - WWW. BAYC -MT. GOV ; BAY CITY MI 48708-5122 OUNTY Pa = 989-895-4285 HAAXATHIS IS YOUR PAID RECEIPT. IT IS PAID IN FULL UNLESS OTHERWISE NOTED IN THE "DUE IF PAID THIS MONTH" COLUMN. IF PAYMENT IS MADE BY CHECK OR DRAFT WHICH IS DISHONORED FOR ANY REASON, THEN THIS RECEIPT IS VOID AND THE TAX WILL CONTINUE AS UNPAID WITHOUT FURTHER NOTICE TO THE PAYER OR ANY OTHER PARTY OF INTEREST. A $20.00 NSF FEE WILL BE ADDED TO THE PARCEL, *#**%% RECONVEYANCE RECEIPT UNIT: HAMPTON TOWNSHIP PARCEL: 09-070-059~-100-090-00 MUNCH, STEPHEN J 445 W CENTER RD ESSEXVILLE MI 48732-9684 PREV. AMT DUE PAYMENT DUE IF PAID THIS MONTH BASE TAX 8,998.40 8,998.40 INTEREST 2,789.50 2,189, 50 ADMIN FEE 359.94 359.94 EXPENSE OF SALE OTHER OVER/UNDER RECONVEYANCE FEES TOTAL 12,147.84 12,147.84 CHECK 12,147.84 CASH 0.00 CREDIT CARD 0.00 CHANGE 0.00 Note: COUNTER 22 - 23 Property Address 445 W CENTER RD LEGAL DESCRIPTION: E 145 FT OF N 330 FT OF W 1/2 OF W 1/2 OF NW 1/4. SEC 29 T14N R6E CHECK YOUR DESCRIPTION: The Treasurer is not responsible for payment on the wrong parcel.
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580 N. Main St. ~~ _ Frankenmuth, MI 48734 VOI AFTER" /2025 FRANKENMUTH CREDIT UNION CHECK NO. C 1.- 654146 DATE. .: 09/04/2025 PAY TO: BAY COUNTY TREASURER LOCATION.....: 17 TELLER ID....: ZS G/L ACCOUNT..: 902.24 CHECK TYPE...: TE REMITTER.....: STEPHEN J. MUNCH BAY COUNTY TREASURER 23,470.52 KASASA CASH CHECK
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FRANKENMUTH CREDIT UNION CHECK NO. Cl1- 654146 DATE. .: 09/04/2025 PAY TO: BAY COUNTY TREASURER LOCATION. ....: 17 TELLER ID....: ZS G/L ACCOUNT..: 902.24 CHECK TYPE...: TE REMITTER..... : STEPHEN J. MUNCH BAY COUNTY TREASURER WY 23,470.52 KASASA CASH CHEC!
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR STEPHEN MUNCH , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. BAY COUNTY TREASURER , Respondent(s) PROOF OF SERVICE SAMANTHA SCHOENICK states that on 9-12-2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the PETITION AND ATTACHMENT relative to the above-captioned matter upon: [Provide name and address of the party/people being served] BAY COUNTY TREASURER 515 CENTER AVENUE, SUITE 602 BAY CITY, MI 48708 rds Cutie [Signétlire of person who é&-erving/mailing copy] SAMANTHA SCHOENICK
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Muon | 17 N.%iry Rd. Retail U.S. POSTAGE PAID ee = I EE | fumes asssH RDC 99 $2324P502902-6 MiCioon Tay, Triana "on W. Oana &. Langiry, Ua Bi teh lah lH