2025.07.25 Motion for Summary Disposition - Marilyn Myers (25-002552-TT) FINAL.pdf
Marilyn Myers, Petitioner V Mecosta County Drain Commissioner, Respondent · 25-002552-TT
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Page 1 of 9 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING AND RULES MICHIGAN TAX TRIBUNAL MARILYN MYERS, Petitioner, v MECOSTA COUNTY DRAIN COMMISSIONER/TONKIN DRAIN DRAINAGE DISTRICT, Respondent. MOAHR DOCKET No. 25-002552-TT PARCEL NO. 54-05-021-007-800 ______________________________________/ Marilyn Myers In Pro Per 7195 Herman Big Rapids, Michigan 49307 (231) 796-8713 ______________________________________/ Ross K. Bower II (P70574) Fahey Schultz Burzych Rhodes PLC Attorney for Respondent 4151 Okemos Road Okemos, Michigan 48864 (517) 381-0100 Rbower@fsbrlaw.com RESPONDENT’S MOTION AND BRIEF FOR SUMMARY DISPOSITION1 AND REQUEST FOR COSTS NOW COMES Respondent, Mecosta County Drain Commissioner and Tonkin Drain Drainage District, through counsel, and moves for summary disposition pursuant to MCR 2.116(C)(4) because the Tribunal lacks jurisdiction over Petitioner’s appeal. Respondent also respectfully requests the Tribunal to award costs, as explained in more detail below. BACKGROUND AND SUMMARY The Tonkin Drain (the “Drain”) is an intra-county drain under the jurisdiction of the Mecosta County Drain Commissioner. The Drain was established in 1904. Following a petition 1 MICH. ADMIN. CODE r 792.10225 (Motions), subsection 6, provides that pleadings “on motions shall be limited to the motion and a brief in support of the motion.” Respondent’s motion and brief are combined herein for efficiency.
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Page 2 of 9 submitted to the Drain Commissioner under Michigan’s Drain Code (Public Act 40 of 1956, as amended) for maintenance and improvement of the Drain, a Board of Determination at a properly noticed public hearing found the petitioned work to be necessary and conducive to public health, convenience, or welfare. The Board of Determination also found that revisions to the Drainage District Boundaries are just and equitable. Thereafter, a Day of Review of Drainage District Boundaries and Review of Apportionments (“Day of Review”), open to the public, was held on May 13, 2025. Notice of the Day of Review was properly and lawfully provided pursuant to the Drain Code’s requirements. The Drain Commissioner also provided a live informal webinar prior to the Day of Review (information and instructions for joining the webinar on zoom were provided on the Day of Review Notice, as well as a phone number to call-in – and a telephone number for property owners to call with any questions at all about the Day of Review). The Day of Review Notice included a Section titled “Appeals” that specifically stated: “You may appeal the Drain Commissioner’s decision to revise the district boundary to the Mecosta County Circuit Court within ten (10) days. You may appeal the Drain Commissioner’s determination of apportionments to the Mecosta County Probate Court within ten (10) days.” Appeal information was also provided to landowners at the informational webinar and at the Day of Review. Following the Day of Review, the assessment roll was signed on May 14, 2025. Appeals were filed with the Mecosta County Probate Court, pursuant to the Drain Code, and the Probate Court appointed a Board of Review. Landowners within the Drainage District were also mailed a letter, dated May 28, 2025, notifying them of the Board of Review. On June 4, 2025, the Board of Review revised apportionments under the procedures and process set forth in the Drain Code. After numerous, repeated notices about where and when to file any appeals, Petitioner filed this appeal with the Tax Tribunal. Michigan law expressly provides that the Tribunal’s jurisdiction
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Page 3 of 9 over special assessments under property tax laws does not include assessments under the Drain Code. Therefore, Respondent respectfully requests the Tribunal to dismiss this matter. In addition, since notice was given to Petitioner on multiple occasions about the proper appeal process; specific information was provided to Petitioner that the Tribunal lacks jurisdiction; and Petitioner has not withdrawn this matter (unilaterally or by joint motion to withdraw), Respondent has no other option but to request the Tribunal to grant costs. INTRODUCTION Chapter 7 of the Drain Code provides for the review of the apportionment of benefits.2 Such review is conducted at a public hearing (the Day of Review of Apportionments). A Day of Review of Apportionments is an opportunity for property owners to review the percentage of benefit of the drain assigned or apportioned to their property. The apportionments are applied to determine the assessment amount for each property for costs of drain maintenance and improvement. Relatedly, Section 155 of the Drain Code provides the appeal process for a property owner that feels aggrieved by the apportionment of benefits. Section 155 requires that an appeal must be made within ten days after the Day of Review of Apportionments to the probate court of the relevant county.3 If an appeal is properly filed under Section 155, Section 156 dictates that the probate court shall appoint a board of review and fix the time and place when and where the board of review shall meet to review said apportionments.4 Under Section 157, the role of a board of review is to hear the proofs and allegations of the parties in respect to the appeal and make changes in the apportionments 2 MCL 280.151-.162. 3 MCL 280.155 (“The owner of any land in the drainage district . . . which may feel aggrieved by the apportionment of benefits so made by the commissioner, may, within 10 days after the day of review of such apportionments, appeal therefrom and for such purpose make an application to the probate court of the proper county….”). 4 MCL 280.156 (“The probate court upon receipt of any such application . . . shall thereupon make an order appointing 3 disinterested and competent freeholders of such county, not residents of the township or townships affected by said drain . . .. The court shall thereupon . . . fix the time and place when and where said board of review shall meet to review said apportionments . . ..”).
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Page 4 of 9 as the board considers just and equitable.5 Chapter 8 of the Drain Code provides for the review of drainage district boundaries.6 The public hearing is known as a Day of Review of Drainage District Boundaries. A Day of Review of Drainage District Boundaries is an opportunity for property owners to review any revisions proposed to the drainage district boundaries. In certain circumstances, such as when historic drainage district boundaries no longer accurately reflect the current watershed of a drain, Drainage District Boundaries may require revisions. Accordingly, Section 197 of the Drain Code provides the process for a property owner that feels aggrieved by the revisions of the Drainage District Boundaries. Further, Section 197 requires that an appeal must be made within ten days after the Day of Review of Drainage District Boundaries to the circuit court of the county.7 As is relevant to this matter, a petition for the maintenance and improvement of the Drain was filed with the Mecosta County Drain Commissioner, and a Board of Determination subsequently determined that the proposed maintenance and improvement was necessary on May 30, 2018. A Day of Review of Apportionments and Review of Drainage District Boundaries was then scheduled for May 13, 2025, in Mecosta County (consistent with Sections 154 and 197 of the Drain Code). As required by the Drain Code, a Notice of the Day of Review of Apportionments and Review of Drainage District Boundaries was mailed via first-class mail to Petitioner on April 28, 2025.8 The Day of Review of Apportionments and Review of Drainage District Boundaries was then held as scheduled on May 13, 2025. After the Day of Review of Apportionments and Review of Drainage District Boundaries, 5 MCL 280.157. 6 MCL 280.191-.201. 7 MCL 280.197(7) (“The owner of any land in the drainage district . . . that is aggrieved by a determination to revise, or not to revise, drainage district boundaries as provided for in this section may, within 10 days after the order to revise the drainage district boundaries is entered, institute an action in the circuit court for the county in which the real property is located….”). 8 See Exhibit A – Affidavit of Mailing, Posting, and Service.
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Page 5 of 9 appeals were filed with the Mecosta County Probate Court challenging the apportionment of benefits pursuant to Section 155 of the Drain Code. A board of review was then appointed by the Mecosta County Probate Court and a hearing of the board to review said apportionments was scheduled for June 4, 2025. As required by the Drain Code, a Notice of Hearing of the Board of Review was posted on the Mecosta County Drain Commissioner’s website and at 5 public places in both Big Rapids Township and the City of Big Rapids.9 An informational notice letter was also mailed to landowners within the Drainage District. The hearing of the board of review was then held as scheduled on June 4, 2025, and revisions to the apportionment of benefits were made (consistent with Section 157 of the Drain Code). On or about May 22, 2025, Petitioner filed this appeal with the Tribunal.10 STANDARD OF REVIEW As there is no specific Tribunal rule governing motions for summary disposition, the Michigan Court Rules apply.11 MCR 2.116(C)(4) is appropriate where the Tribunal lacks jurisdiction on the subject matter. Summary disposition under MCR 2.116(C)(4) is appropriate where the Tribunal lacks jurisdiction of the subject matter. “When presented with a motion pursuant to MCR 2.116(C)(4), the Tribunal must consider any and all affidavits, pleadings, depositions, admissions, and documentary evidence submitted by the parties. In addition, the evidence offered in support of, or in opposition, to a party’s motion will ‘only be considered to the extent that the content or substance would be admissible as evidence to establish or deny the grounds stated in the motion.’ MCR 2.116(G)(6). A motion under MCR 2.116(C)(4) is appropriate where the [petitioner] has failed to exhaust its administrative 9 See Exhibit B – Proof of Posting Notice of Board of Review Hearing. 10 See https://taxdocketlookup.apps.lara.state.mi.us/Details.aspx?PK=158241. 11 MICH. ADMIN. CODE r. 792.10215 (“Rule 215 . . . If an applicable entire tribunal rule does not exist, MCR 1.101 et seq, MCL 24.271 to 24.287, and MCL 24.321 to 24.328, govern.”).
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Page 6 of 9 remedies.” Anderson Albion Ethanol LLC v. Michigan Department of Treasury, MTT Case No. 20- 004832 (March 10, 2021). ARGUMENT Dismissal of this appeal is appropriate because Petitioner did not appeal the special assessment levied under the Drain Code in the appropriate court; therefore, the Tribunal lacks subject matter jurisdiction over this matter.12 I. Petitioner’s Appeal Was Not Filed in the Appropriate Court. The drain special assessment at issue in this case was levied under the Drain Code; therefore, the procedures laid out in the Drain Code for appeals are controlling. Ashley Ann Arbor, LLC, affirms that “MCL 205.731(a) of the Tax Tribunal Act (“TTA”) declares that the MTT has ‘exclusive and original jurisdiction’ over ‘[a] proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.’”13 (emphasis added). Thus, a determination must be made as to whether the Drain Code is considered a “property tax law.” On this point, the Michigan Legislature has made clear that the “property tax laws of this state do "not include the drain code of 1956, 1956 PA 40, MCL 280.1 to 280.630.”14 Additionally, the Michigan Court of Appeals has held that the phrase “property tax laws” found in the TTA “seemingly include[s] every law relating to property taxes except those found in the Drain Code.”15 (emphasis added). Indeed, the Court in Ashley Ann Arbor, LLC affirms this notion in its holding that “the special assessment arose under the Drain Code, 12 In addition, Petitioner’s case is rendered moot as the board of review, on June 4, 2025, reviewed the apportionment of benefits for the drainage project, which included Petitioner’s apportionment, and made certain revisions to the roll that it determined to be just and equitable. Therefore, the grounds upon which Petitioner could have properly appealed Petitioner’s apportionment have been disposed. 13 Ashley Ann Arbor, LLC v Pittsfield Charter Twp., 299 Mich. App. 138, 147-148 (2012) (quoting MCL 205.731(a)). 14 MCL 205.703; Ashley Ann Arbor, 299 Mich. App. at 149. 15 Wells Fargo Rail Corp. v Dep’t of Treasury, 344 Mich App 351, 362 (2022).
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Page 7 of 9 MCL 280.1 et seq., and was therefore outside of the MTT’s exclusive and original jurisdiction.”16 The legislature’s intentional exclusion of the Drain Code from the TTA must be strictly construed and therefore mean that the Tribunal lacks subject matter jurisdiction over this appeal. “A court which has determined that it has no jurisdiction should not proceed further except to dismiss the action.” Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243 (1985) (internal citations omitted). Respondent respectfully requests that the Tribunal grant summary disposition in Respondent’s favor and enter an order dismissing this appeal pursuant to MCR2.116(C)(4). II. Respondent’s Request for Costs Pursuant to Tax Tribunal Rule (TTR) 792.10217 regarding costs, the Tribunal “may, upon motion or its own initiative, award costs in a contested case, as provided by section 52 of the tax tribunal act, MCL 205.752.”17 See also MCL 24.323. “Costs may be awarded in the discretion of the tribunal.” MCL 205.752(1). Costs are defined under TTR 792.10203(d) as “costs incurred in litigating a contested case before the tribunal including attorney fees.”18 Respondent acknowledges that costs “are entirely within the Tribunal’s discretion” and that the Tribunal is “generally hesitant to award costs,” usually reserving “such action for cases in which frivolity or other good cause exists.” Blythefield Country Club v Plainfield Township, 2024 Mich Tax LEXIS 3 at *15 (2024). Respondent is likewise hesitant to request costs, especially when dealing with matters involving the complexities of the Drain Code. That hesitancy, however, is significantly outweighed by the unfairness to the rest of the Drainage District sharing the costs of filing this motion after Petitioner has repeatedly been informed about the proper appeal procedures. “A claim is frivolous when (1) the party’s primary purpose was to harass, embarrass, or injure the prevailing party, or (2) the party had no reasonable basis upon which to believe the 16 Ashley Ann Arbor, LLC at 141. 17 MICH. ADMIN. CODE r. 792.10217(1). 18 MICH. ADMIN. CODE r. 792.10209(1).
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Page 8 of 9 underlying facts were true, or (3) the party’s position was devoid of arguable legal merit.” Cvengros v Farm Bureau Ins, 216 Mich App 261, 266-267 (1996). There is no reasonable basis upon which Petitioner could believe filing in the Tribunal was the proper avenue for appeal. Petitioner’s Tribunal filing is devoid of any arguable legal merit. “[A] claim is devoid of arguable legal merit if it is not sufficiently grounded in law or fact, such as when it violates basic, longstanding, and unmistakably evidence precedent.” Adamo Demolition Co v Dep’t of Treasury, 303 Mich App 356, 369 (2013) (internal citations omitted). Petitioner has been provided repeated, numerous communications and notices about the proper appeal channels and the fact that the Tribunal’s jurisdiction does not extend to proceedings under the Drain Code. The Drain Code specifically indicates that appeals to the determination of apportionments must be made to the probate court of the county.19 The Notice of Day of Review of Drainage District Boundaries and Review of Apportionments that was mailed to Petitioner on April 28, 2025, also indicated that the proper avenue for an appeal of the apportionment of benefits is the Mecosta County Probate Court.20 In addition, Respondent also caused a similar notice to be published in a newspaper of general circulation within Mecosta County, which outlined the proper appeal process. Respondent also posted a similar notice on its website and at its principal office, and Respondent held an online informational webinar to inform the public about the Drain’s maintenance and improvement project, which also included information about the proper appeal process.21 Despite Respondent’s numerous efforts to inform the public about the proper, lawful appeal process, Petitioner nonetheless filed this appeal with the Tribunal. After receipt of the Notice of Docket Number generated for this appeal, Respondent, through counsel, called Petitioner on July 19 MCL 280.157. 20 See Exhibit C – Example Property Owner Notice. 21 See Exhibit D – Tonkin Drain Webinar Slides Regarding Appeals.
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Page 9 of 9 1, 2025, July 14, 2025, July 22, 2025, and July 24, 2025, leaving a voicemail each time, regarding the jurisdictional issue and desire to enter a Joint Motion to Withdraw Appeal.22 In said voicemails, Respondent offered Petitioner the opportunity to file a Joint Motion to Withdraw Appeal and informed Petitioner that Respondent would otherwise be forced to request costs. As of the date of this filing, related MTT Dockets 25-001247, 25-001276, 25-001281, 25-001284, 25-002535, 25-002537, 25-002549, 25-002558, and 25-002618 have been withdrawn by joint motion, 25-002538, 25-002550, 25-002555, 25-002557, 25-002559, 25-002605, and 25-002617 have been dismissed sua sponte by the Tribunal, and 25-001278, 25-001279, and 25-001280 have been withdrawn by Petitioners’ unilateral motion to withdraw with concurrence by Respondent. It is not fair to the rest of the Drainage District to incur the costs of needless litigation after multiple notices were provided to Petitioner (including an offer to join in a joint motion to withdraw). Good cause exists for granting costs in this matter. Since Petitioner continues prosecuting this appeal after being apprised of the proper appeal procedures numerous times, Respondent respectfully requests the Tribunal to award costs to Respondent. WHEREFORE, Respondent requests that this Honorable Tribunal enter an Order: (1) Granting Respondent’s Motion for Summary Disposition; (2) Dismissing this appeal; and (3) awarding costs in Respondent’s favor. Dated: July 25, 2025 Respectfully submitted, Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent By: __________________________________ Ross K. Bower II (P70574) 4151 Okemos Road Okemos, MI 48864 (517) 381-0100 22 All phone calls made by Respondent, through counsel, to Petitioner were made to (231) 796-8713, which was the phone number provided by Petitioner in her Appeal Petition Form submitted with the Michigan Tax Tribunal on or about May 22, 2025.
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EXHIBIT A
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AFFIDAVIT OF MAILING, POSTING AND SERVICE NOTICE OF DAY OF REVIEW OF DRAINAGE DISTRICT BOUNDARIES AND REVIEW OF APPORTIONMENTS TONKIN DRAIN STATE OF MICHIGAN ) )ss. COUNTY OF MECOSTA ) Karla Miller, being first duly sworn, says that she is the Mecosta County Drain Commissioner, and that in her capacity as Drain Commissioner, she caused the attached Notice of Day of Review of Drainage District Boundaries and Review of Apportionments to be mailed, posted, and served on the relevant entities as follows: 1. She caused the attached notices to be mailed, utilizing Reimold Printing Corporation, via first-class mail to the property owners within the current and proposed drainage district on April 28, 2025. 2. She caused the attached notice to be posted in the principal office of the Mecosta County Drain Commissioner and caused the attached notice to be posted on the Drain Commissioner’s website at: https://www.mecostacounty.org/government/drain_commissioner/index.php on April 25, 2025. 3. She caused the attached notice to be served via certified mail to the Michigan Department of Transportation Director, Brad Wieferich, on April 23, 2025, and electronically to Ron McKee (McKeeR@michigan.gov) at the Michigan Department of Transportation on April 23, 2025. 4. She caused the following designated entities to be served via certified mail with the attached notice: Marcee M. Purcell, Mecosta County Clerk April 28, 2025 b. John R. Currie, Chairman April 28, 2025 Mecosta County Board of County Road Commissioners c. Bruce Borkovich, Big Rapids Charter Township Supervisor April 28, 2025 d. Karen Manoski, City of Big Rapids Clerk April 28,2025 | fal Mi Karla Miller Mecosta County Drain Commissioner
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EXHIBIT B
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STATE OF MICHIGAN IN THE PROBATE COURT FOR THE COUNTY OF MECOSTA In the Matter of: TONKIN DRAIN HON. TYLER THOMPSON Case Nos.25-3117.ML 25-3118-ML 25-3119-ML 25-3120-ML 25-3121-ML 25-3122-ML 25-3123-ML HON. TYLER THOMPSON / PROOF OF POSTmG I hereby swear that on May 30, 2025,1 caused copies of the Notice of Hearing to be posted at Mecosta County Drain Conamissioner's office, its website, and at the following locations; Big Rapids Township: 1. Mecosta County Services Building, 14485 Northland Dr., Big Rapids, MI 49307 2. Big Rapids Township Hall, 14212 Northland Dr., Big Rapids, MI 49307 3. Ace Hardware, 14219 Northland Dr., Big Rapids, MI 49307 4. Wesco Gas Station, 21380 Perry Ave., Big Rapids, MI 49307 5. Isabella Bank, 21440 Perry Ave., Big Rapids, MI 49307 City of Big Rapids 1. Post Office, 826 Division St., Big Rapids, MI 49307 2. Post Office, 301 Maple St, Big Rapids, MI 49307 3. City Hall, 226 N. Michigan Ave., Big Rapids, MI 49307 4. Mecosta County Courthouse, 400 Elm St., Big Rapids, MI 49307 5. Public Library, 426 S. Michigan Ave., Big Rapids, MI 49307 ^ 'Q.T Karla Miller Mecosta County Drain Commissioner
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EXHIBIT C
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^ »- x< MECOSTA COUNTY DRAIN COMMISSIONER Karla Miller 14485 Northland Drive Big Rapids, MI 49307 TONKIN DRAIN BRITTANY NICHOL/FAHEY SCHULTZ BURZYCH RHODES 4151 OKEMOSRD OKEMOS Ml 48864 Parcel Number 0 Estimated Apportionment % 0.00000% Years of Assessment 0 Estimated Annual Assessment* $- Estimated Total Assessment* $- THIS IS NOT A BILL *Drain assessments will appear on winter tax statement. Estimated assessments do not include any potential interest charges associated with multi-year assessments NOTICE OF DAY OF REVIEW OF DRAINAGE DISTRICT BOUNDARIES AND REVIEWOF APPORTIONMENTS DATE: TIME: LOCATION: QUESTIONS: Tuesday, May 13, 2025 9:00 a.m. to 5:00 p.m. Mecosta County Services Building Conference Room F 14485 Northland Drive Big Rapids, MI 49307 (231)216-0433 The Mecosta County Drain Commissioner will hold a Day of Review of Drainage District Bouiidaries and Apportionments on the above date, time, and location. The Day of Review is ail opportunity to review the Tonkin Drain Drainage District boundaries and the tentative apportionment of benefits for each parcel and municipality within the Tonkin Drain Drainage District. A map of the Drainage District boundaries can be found enclosed with your notice and on the Drain Commissioner's website at: https://www.iTiecostacounty.org/governinent/ drain commissioner/index.Dhp. The following is a list of any county, township, city, or village to be assessed: Mecosta County, Big Rapids Charter Township, and the City of Big Rapids. At the Day of Review: No appointment is necessary. The Drain Commissioner, engineers and/or other staff members will be available to assist individuals and make revisions where necessary. The computation of costs for the Drain will be available.
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Persons with disabilities needing accommodations for effective participation in the Day of Review should contact the Drain Commissioner's Office at the number noted above (voice) or through the Michigan Relay Center at 7-1-1 (TDD) at least 24 hours in advance of the Day of Review to request mobility, visual, hearing, or other assistance. Assessments Drain assessments are collected in the same manner as property taxes and will appear on your winter tax bill. The total drain assessment is being spread over 15 years. You may pay the assessment in full with any interest to date at any time to avoid further interest charges. Comments Comments on the apportionment of benefits may be submitted in writing or verbally at the Day of Review. Comments may also be submitted in writing before the Day of Review to: MAIL: Mecosta County Drain Commissioner 14485 Northland Drive Big Rapids, MI 49307 EMAIL: draiii@mecostacounty.ors Comments submitted in advance must be received by the Drain Commissioner prior to the Day of Review to ensure consideration. Appeals You may appeal the Drain Commissioner's decision to revise the district boundary to the Mecosta County Circuit Court within ten (10) days. You may appeal the Drain Coinmissioner's determination of apportionments to the Mecosta County Probate Court within ten (10) days. LIVE INFORMATIONAL WEBINAR Prior to the Day of Review, an Informational webinar will take place via Zoom on Wednesday, May 7, 2025, at 6:00 p.m. The webinar is intended to provide a general explanation of the Tonkin Drain petition project and the Day of Review. You can access the webinar online or by phone. Join Online: Direct link to join the webinar: Eittps://us02web.zoom.us/j/81587793820. You can also join the webinar by: o Going to the website ^vww.zoom.com. o Click "Join" on the upper right-hand corner. o Enter the following Webinar/Meeting ID: 815 8779 3820. You will not need to sign-in to access the webinar. If presented with the option to sign-in, click "Join Meeting as an Attendee" below the sign-in button. Join By Phone: To join the webinar by phone, dial f309) 205-3325 ftoll free) Webinar/Meeting ID: 815 8779 3820
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NOTICE OF BID LETTING A bid letting is a public meeting where the Drain Commissioner receives and opens bids from contractors to perfonn work on the drain. The following additional information can be found on the Notice of Bid Letting on the Drain Commissioner's website at: https://www. ]Tiecostacounty.ors/govemment/drain_commissionei7index.php: A description of the lands constituting the drainage district; Number and length of sections, the average width of each section, and if the drain will be closed, the amount and specifications of all tile or pipe required; Location, number, type, and size of culverts or bridges to be installed, if any; and Conditions upon which the contract will be awarded. • Karla Miller Mecosta County Drain Commissioner
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EXHIBIT D
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Appeals
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Appeal of Determination of Drainage District Boundaries Appeal of Apportionments Appeal Types
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MCL 280.197 File appeal in circuit court in county where property is located Mecosta County Circuit Court Appeal must be filed within 10 days of Day of Review of Drainage District Boundaries How to Appeal – Drainage District Boundaries
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MCL 280.155 File appeal in probate court in county where property is located Mecosta County Probate Court (Not Tax Tribunal) Bond amount as required by the Court Appeal must be filed within 10 days of Day of Review of Apportionments How to Appeal – Apportionments
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Consult your legal counsel for additional questions or information re: how to appeal How to Appeal