Davidson.pdf
Alan E Davidson Petitioner V Township Of Conway Respondent · 26-001511-TT
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Page 1
RECEIVED
APR 23 2026
MICHIGAN TAX TRIBUNAL
§1A7E oF MICHIGAN
GRETCHEN WHITMER
GOVERNOR
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
TranInfo:4b06
26114655-1
04/22/26
Chk:
1425
Ant: $126.00
ID:
ALAN DAVIDSON
MARLON [. BROWN, DPA
DIRECTOR
VALUATION / UNCAPPING
PROPERTY TAX APPEAL PETITION FORM
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this 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.L
Last Name/Company Name
Alan
{=A
Davidson
Mailing Address (No., Street, P.O. Box or Rural Route)
19007 Irving St
City or Town
State
ZIP Code
Livonia
MI
48152
Telephone Number 248-756-2497
mrshobbihorse@gmail.com
Emall Address (do not enter unless you want MTT to send all correspondence via email)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
}
First Name
MLL
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Cade
Telephone Number
Emall Address (do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Prop erty Information suse the multiple parcel form for additional, contiguous parcels.
How many parcels are you
appealing?
1
If you are appealing more than one parcel, are they contiguous or adjoining?
[7 ves
No**
**If No, you must file separate appeals for each parcel
Property Address (No., Street)
6424 Sherwood Road Parcel F2Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check at that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal In Oct of 2025, we purchased this vacant 20.3 acre parcel at 6424 Sherwood Rd in Conway Township for the purpose of having a small farm. The property had sat on the market for 180 days prior to our purchase. The property currently has no structures on it and no utilities. Our understanding was that the property had been vacant and not being used for anything since 2018. It was a fallow field, formerly used to grow hay. Even though the property had been perc tested, most of it is unusable for building because it holds so much water. At that time, the property was homesteaded and classified agricultural. In Feb 2026, we received an assessment from Conway Twp that showed a proposed assessment of 83,700 up from 72,500. It also showed a proposed reclassification from agricultural to residential. The result was an almost 500% increase in the property taxes. (The taxes were also uncapped adding to the increase) After we appealed at the March Board of Review, they agreed that 1.95 acres of the property is wet woods and unusable for building. So, they are proposing lowering the assessed value to 76,500. Still an overassessment from what we paid for it and what it was appraised for on 9/22/25. We propose that the assessment be lowered to a more fair value, closer to what we paid for it, which was $115,000 or to the appraised value which is $130,000. Being that the property had sat on the market for 180 days prior to our purchase, we believe we would have a very hard time selling it for what the Twp says it's worth. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes OJ No If Yes, check which BOR you attended: March O July [| December If No, please check the applicable reason(s): Jil] Not required to attend £3 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 0 Appealing within 35 days of State Tax Commission Order [| Appealing within 35 days of receipt of Notice of Uncapping 0 Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR TANSIHG DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Number: 4201 -24-400-0.7 Classification of Property: ~~ Real Personal [] (check one) Agricultural Commercial J Industrial (J Residential Timber-Cutover [J ~~ Developmental [J Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 76500 76500 What do you believe is the fair market value (also known as true cash value)? 115000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .8) 57 500 assessed value) 57 500 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [1 ves No If you answered yes to the above question, you are not required to pay any filing fees. Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 $1256.00 $100,000.01 to $500,000.00 $200.00 $0ver $500,000.00 $300.00 If the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. S ignature *required Petitioner iy pi Representative’s Signature: \N/ 7 ld Z Ze cp] Isl
Page 4
Michigan Department of Treasury 613 (Rev. 12-25) Petition to Board of Review L-4035 This form Is issued under the authority of P.A, 206 of 1893, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, excapt when the property Is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER’S AGENT Owner's Name (Please Print or Type) Pelitioner's Name (If Other than Owner. Please Print or Type) Alan E. Davidson Cheryl A. Davidson Township or City County Year of Appeal Conway Livingston 2026 The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) Parcel # 4701-24-400-027 Protested Item: Assessed Value Tentative [Il Taxable Status id Classification J Qualified Agricultural Taxable Value (exemption) 7 Property Exemption 1, PROTEST OF ASSESSMENT = Shae Seley i : i in Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner's Estimate of True Cash Value (Market Value) $83,700 $57,500 2. PROTEST OF TAXABLE VALUE ~ Gn ia Complete this section for a protest of Taxable Value. Reason: O Value of Losses J Value of Additions O Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION. RE LEE y 4 4 SR Complete this section for a request to change the classification. The Board of Review must make their declsion regarding classification in accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll Residential Classification should be (check one of the following): Xi Agricultural on Industrial OJ Timber Cutover nn Utility (Personal Property Only) O Commercial [J Residential OJ Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- ty, the owner may appeal this action ta the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR AGT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxabla status and/or classification and/or qualified agricultural property exemption
Page 5
618, Pags 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes
Petition Number
Parcel Code
1. ASSESSED VALUE
~~
~~
=
Disposition by Board of Review. The Board of Review must state the reason for Its action below,
i
-
Denied
Bh ascossed Value Changed Fram
{
3 , 782
to [ T6,52
|
Record of Vote
— Board or three-member committee of hoard
Chairperson:
X Yes OJ No Gl
Member:
Bes 0 No Get
Member:
X Yes O No f &
Irth)
Initials
Initials
Reason for Board Action
Ac) jusee
). G5 herss fo wet woods
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal
at PO Box 30232, Lansing, MI 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may
be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed
on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.dov/taxtrib,
2. TENTATIVE TAXABLEVALUE =~
Shia
Disposition by Board of oh The Board of Review must state the reason for its action below
O Denied
Tentative Taxable Value Changed From
&4 , 79©
to 26,522
(See attached L-4035A)
Record of Vote — Board or three-member committee of board
Chairperson:
Ry] Yes [l No GRIF
Member:
ve] No Bey
Member:
Pl vee [Jno
i 7
nitidls
Initials
Initials
Reason for Board Action
Adjusted
1.98 heros # wed woods
If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agricultural Real, Residentlal Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxlrib,
3. CLASSIFICATION
{
:
:
Disposition by Board of Review, The Board of Review must state the reason for its action below,
Denied
J Classification Changed From
to
Record of Vote — Board or three-member committee of board
Chairperson:
[IX] Yes [Jnel/~F~
Member:
[Btves [ne Eon—
Member:
™ Yes [Jno
Al
i
Initials
Initials
Initials
Reason for Board Action
Not used as Ay
If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471 A
Lansing M1 48809, by June 30.
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
_
Disposition by Board of Review. The Board of Review must state the reasan for its action below.
Exemption Request Denied
0 Exemption percent modified from
% to
%
Record of Vote — Board or three-member committee of boardPage 6
i
THIS IS NOT A TAX BILL
L-4400
1019 (Rev. 10-25)
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority. of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.
FROM
PARCEL IDENTIFICATION
CONWAY TOWNSHIP
PARCEL NUMBER:
4701-24-400-027
BRANDE NOGAFSKY
PROPERTY ADDRESS:
8015 N. FOWLERVILLE RD
:
PO BOX 1157
SHERWOOD RD
FOWLERVILLE, MI 48836
Mi
SCHOOL DISTRICT CODE:
47030
OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
DAVIDSON ALAN
EXEMPTIONS
19007 IRVING ST
% Exempt As "Homeowners Principal Residence":
0%
Livonia, MI 48152
% Exempt As "Qualified Agricultural Property":
0%
% Exempt As "MBT Industrial Personal":
0%
9% Exempt As "MBT Commercial Personal’:
0%
Exempt As "Disabled Veteran or
Surviving Spouse":
[Elives
glo
Exempt As "Qualified Forest Property’
[[] Yes
[X] No
Exempt As "Development Property":
(H] Yes
No
LEGAL DESCRIPTION:
4701-24-400-027 SEC 24 TANR3E COMM AT S 1/4 COR TH N89*21'45'E 508.90 FT TH N02*09'48"W 600.00 FT TO POB N02*09'48"W
139.68 FT TH NO7*36'41"E 222.02 FT TH N02*09'48"W 760.53 FT TH Ned2iod
bt 782.83 FT TH S02*01'05"E 1119.94 FT TH S89*21'3
A
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
| 402
)
f _ Residential
ie
KG
\
Aoi
4
PRIOR YEAR'S CLASSIFICATION
{102 )
Agricultural %
: 20) dh
(UY p< Ths \
The change in taxable value will increase/decrease
og
7
p=
Bn
z
CHANGE FROM
your tax bill for the 2026 year by approximately:
=
A
$32 50
he Sie
RMOUNT ERR, or
Peon eg 12
1. TAXABLE VALUE:
226531)
~
-.83,700
61,047
2. ASSESSED VALUE:
72850
83,700
11,150
3. TENTATIVE EQUALIZATION FACTOR:
1.000
re
4, STATE EQUALIZED VALUE (SEV):
72,550
88,700
11,150
5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING?
[X]Yes
[] No
6. Assessor Change Reason(s):
ParceliReview
The 2026 Inflation rate Multiplier is: 1.027
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
Telephone Number:
Email Address:
BRANDE NOGAFSKY
517-223-0358
ASSESSOR@CONWAYMI.GOVPage 7
: . Livingston County Health Department ie] PSEV2019-00023 Environmental Health Division a No. 2300 E. Grand River - Suite 200 - Howell, Ml 48843 7 04-24-400-020 Fax (517) 546-9853 - Phone (517) 546-9858 Current Desc. # www.lchd.org Cony Townshin Soils Evaluation For Sub-Surface Sewage Disposal System Tog. Location: SHERWOOD RD Lot: Subdivision: Acerage: 20 Ce J Applicant Qwmner SNYDER, JAMES M & RUTH SNYDER, JAMES M & RUTH 4901 N NICHOLSON RD 4901 MN NICHOLSON RD FOWLERVILLE Mi 48836 FOWLERVILLE Mi 48836 (248) 663 2481 (248) 563 2881 Soil Description Daig ] Boving# Soil Type Soil Desc Beg Depth End Depth SWI Depth WT Depth 02/11/2019 01 Sandy Loam Topsoil 0.00 1.00 3.00 6.00 02/11/2019 01 Sandy Clay Loam Dry 1.00 2.00 3.00 6.00 02/11/2019 o1 Coarse Sand 2.00 3.00 3.00 £8.00 02/11/2019 02 Sandy Loam Topsoil 0.00 1.00 3.00 6.00 02/11/2019 02 Coarse Sand 1.00 8.00 3.00 6.00 Within 860 of a potential or known source of contamination: No Suitable with Special Restrictions Alternative Review: No Conditions: Oversize: No Locate the system in the exact area of the approved sail borings #1 & #2. 100% cutdown to sand at +/- 2 ft, then backfill with a clean sharp sand to 12 inches above the highest original grade. Lay stone and tile. Provide a 10’ pasal area around the perimeter of the system prior to beginning a 4: 1 slope hack to the original grade, Min. cover, 12". Install tank filter Nate: Maintain enough area for a future replacement septic area. agin minimum 50 ft, lo county drain. Qia095 % : ETH stndand SALT Code Gran wu of / pr ey A500 utd EIN]
Page 8
.
;
Livingston County Health Department
PSEV2019-00023
Environmental Health Division
Case No.
2300 E. Grand River - Suite 200 - Howell, MI 48843
01-24-400-020
Fax (517) 546-9853 - Phone (517) 546-9858
Current Desc. #
www.lchd.org
Conway Township
Soils Evaluation For Sub-Surface Sewage Disposal System
Township
Location: SHERWOOD RD
Lot:
Subdivision.
Acerage: 20
Parcel:
C
A soil evaluation is conducted by the Environmental Health Division of the Livingston County Health Department to determine the suitability
of utilizing onsite subsurface sewage treatment for a particular parcel of property. Comments might be made regarding {he utilization of an
onsite water well supply based on historical information in the general area, but in no instance can {he information on this evaluation be
specific for any particular parcel. We advise any prospective buyer to contact a licensed well driller, familiar with the area, for more specific
information on water quality, yield, depth of wells, etc. The following discussion describes those factors which are evaluated during a soil
evaluation and their effect on the operation of subsurface sewage treatment systems.
1.
Soil type and permeability
is a quality of a soil that enables it to transmit water or air. Slow permeable soils, such as clays and silts, are
not suitable for utilizing onsite subsurface sewage treatment. Wetland soils such as muck and marl are poorly drained and therefore
unsuitable for subsurface sewage treatment.
2. Highest known groundwater evaluation is an important consideration in determining if a site is suitable for the utilization of subsurface
sewage treatment.
In addition to the problems associated with saturated conditions, bacteria and viruses can suivive if allowed fo move in a
water medium. Groundwater is our drinking water and must be protected from contamination by maintaining adequate isolation distances.
Where the highest zone of groundwater saturation is less than 24 inches below the original ground surface the site will be considered
unsuitable.
Deep excavations or cut-down systems can only be accepted under the following conditions:
. Adequate and suitable material is within 12 ft. of the original grade.
. The soils encountered shall not be saturated.
The drinking water aquifer will not become contaminated as a result of the wastewater discharge.
oT mw
Other considerations evaluated during a soils evaluation include but are not limited to:
. Adequate suitable area for a replacement system.
Isolation distances to water well supplies, surface waters, severe slopes, and property lines.
.
If the site is subject fo flooding.
This soil evaluation is valid for a specific building site. Any change in the legal description or a division of the original parcel into
smaller parcels may void the original soils evaluation. A suitable soils evaluation does not necessarily mean that a permit fo
construct a subsurface sewage treatment system will automatically be issued. Some factors that might change the rating for
permit approval include:
ooo
bd
a. Revisions to the current Sanitary Code Requirements for Permit Approval. This soils evaluation was conducted under the
criteria for Permit Approval stated in the Livingston County Sanitary Code effective April 1, 2009.
9
pb. Grading, filling or excavation oh the parcel.
¢. Construction on neighboring properties where location of water wells and/or sewage treatment systems encroach on required
isolation distances.
d. Asoils evaluation for commercial property is only valid if specific wastewater flow is stated.
SWT - Seasonal Water Table
LEBEN
il Description
oltle
GW - Ground Water
GRE
GreyPage 9
Livingston County Health Department PSEV2019-00023 Environmental Health Division Case No. d 2300 E. Grand River - Suite 200 - Howell, MI 48843 01-24-400-020 \ : Fax (517) 546-9853 - Phone (517) 546-9858 Current Desc. # www.lchd.org Soils Evaluation For Sub-Surface Sewage Disposal System Township Location: SHERWOOD RD Lot: Subdivision: Acerage: 20 Parcel: C \ N 552 ht 1 A a < \ N hp AV Ves 7s 5 > \ « LO oe rd yd & 5 Ma + [ i. = | te Hm apr] Og ir UFR
Page 10
The Appraisal Practice, LLC Real Estate Appraisals 7953680200 File No. 5177/GreenStone APPRAISAL OF 20.30 Acres of Vacant Land LOCATED AT: Sherwood Rd Fowlerville, MI 48836
Page 11
The Appraisal Practice, LLC Real Estate Appraisals 7953680200 File No. 5177/GreenStone 09/22/2025 Ruthanne Kohn GreenStone Farm Credit Services 3515 West Rd East Lansing, MI, 48823 File Number: 5177/GreenStone Dear Ruthanne Kohn, In accordance with your request, | have appraised the real property at: Sherwood Rd Fowlerville, MI 48836 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as vacant. The property rights appraised are the fee simple interest in the site. In my opinion, the market value of the properly as of September 18, 2025 is: $130,000 One Hundred Thirty Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions,
Page 12
7953680200 LAND APPRAISAL REPORT File No. 5177/GreenStone Properly Address Sherwood Rd Census Tract 7201.00 LENDER DISCRETIONARY USE city Fowlerville County Livingston State MI Zip Code 48836 Sale Price $ Legal Description See Attached Addendum. Date Owner/Occupant Owner - Joshua Snyder Map Reference 01011 Morigage Amount ~~ $ Sale Price $ 115,000 Date of Sale 09/11/2025 Property Rights Appraised | Morigage Type Loan charges/concesslons to be paid by seller § 4,600.00 Fee Simple Discount Points and Other Concessions RE. Taxes $ 655.47 Tax Year 2024 HOA $/Mo. 0.00 (J Leashold Paid by Seller $ Lender/Client GreenStone Farm Credit Services (J condominium (HUDIVA) Bl 3515 West Rd, East Lansing, MI 48823 (J Pup Source LOCATION OO Urban OO Suburban XJ Rural NEIGHBORHOOD ANALYSIS Good Avg. Far Pox BUILT UP J over 15% 25.75% (J Under 25% Employment Stability 0 00 GROWTH RATE (J Rapid Stable (J stow Convenience to Employment [] O00 PROPERTY VALUES [) Increasing Stable 0 Declining Convenience to Shopping O O 0 DEMAND/SUPPLY (J shortage In Balance (J over supply Convenlence to Schools [) 00 MARKETING TIME [)] Under 3 Mos. 3-6 Mos. 0 Over 6 Mos. Adequacy of Public Transportation O O O a PRESENT LAND USE % LAND USE CHANGE PREDOMINANT SINGLEFAMILYHOUSING | Recreation Facilities 0 0 0 ] Single Family 39%] Not Likely OCCUPANCY PRICE AGE | Adequacy of Facilities [) 00 eq 2-4 Family 0%] Likely Owner $(000) (yrs) Property Compatibility [1] 00 I Multi-Family 0% In process O Tenant O 340 Low 0 | Protection from Delrimental Cond. O OO (I) [} Commercial 1%] To: Vacanl (0-5%) 920 High 140 | Police & Fire Protection O 0 O Bd Industrial 0%) Vacant (over 5%) (} Predominant General Appearance of Properlles 0 0 0 Vacant 60%) 475 - 20 | Appeal to Market 0 go Note: Race or the racial composition of the neighborhood are nol considered reliable appraisal factors. COMMENTS See Attached Addendum. Dimensions 820.43x1080.01x817.69x1079.94 Topography Mostly level She Area 20.30 ac. Comer Lot No Size Average for area Zoning Classification AR-Agricultural/Residential Zoning Compliance Yes Shape Rectangular HIGHEST & BEST USE: Present Use Present Use Other Use_None Drainage Appears adequate UTILITIES Public Other SITE IMPROVEMENTS Type Public Private View Residential-Open Electricily Sireel Gravel O Landscaping None Gas (0) Future LP Gas | Cub/Gulter None 0 4d Driveway None Water (] Future Well Sidewalk None O O Apparent Easements ingress/egress, utility, wetland Sanitary Sewer (J Future Septic Street Lights None 0 0 FEMA Flood Hazard ~~ Yes® No X storm Sewer (J) None Alley None 0 0 FEMA’ Map/Zone____26093C0160 / Zone X Comments (Apparent adverse easements, encroachments, special assessments, slide areas, elc.): See Attached Addendum. The undersigned has recited three recent sales of properties most similiar and proximate lo subject and has considered these In the market analysis. The description includes a dollar adjustment, reflecting markel reaction lo those items of significant variation belween the subject and comparable properties. If a significanl item in the comparable property Is superior lo. or more favorable than, the subject properly, a minus (-) adjustment is made, thus reducing the indicated value of subject: If a significant item in the comparable is inferior lo, of less favorable than, the subject properly, a plus (+) adjustment Is made, thus Increasing the indicated value of the subject. ITEM SUBJECT COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Sherwood Rd 3630 Milner Rd Ribbey Rd 12116 Baldwin Rd Address Fowlerville Stockbridge, MI 49285 Haslett, MI 48840 Gaines, M1 48436 Proximily to Subject 17.77 miles SW 14.76 miles NW 13.44 miles NE
Page 13
LAND APPRAISAL REPORT
7953680200
File No. 5177/GreenStone
The undersigned has recited three recenl sales
of properties mos! similiar and proximate lo subject and has considered these in the markel analysis.
The description includes
a dollar
adjustment, reflecting markel reaction
lo those items of significant variation between the subject and comparable properties.
If a significant item in the comparable properly is superior
to, or more favorable than, the subject property,
a minus (-) adjustment is made, thus reducing the Indicated value of subject: if a significant item in the comparable is Inferior to,
or less favorable than, the subject property, a plus (1) adjustment is made, thus Increasing the indicated value of the subject.
ITEM
SUBJECT
COMPARABLE NO. 4
COMPARABLE NO. 5
COMPARABLE NO. 6
Sherwood Rd
Herrington Rd
Morrice Rd
Armstrong Rd
(%] Address
Fowlerville
Webberville, MI 48892
Perry, MI 48872
Howell, MI 48855
(4) Proximily to Subject
6.40 miles NW
7.51 miles NW
12.43 miles SE
b= Sales Price
$
115,000
$
140,000
$
130,000
$
130,000
= Price!
$
as
140000
$
130000@
$
130000@
s Data Source
Street Inspection | MLS #81024006577 DOM 67
MLS #630000275467 DOM 3
MLS #20250003556 DOM 4
Gf VALUE ADJUSTMENTS | _ DESCRIPTION
DESCRIPTION
|
+08 Adustment
DESCRIPTION
]
+18 Adusiment
DESCRIPTION
|
+(35 Adusiment
b= Sales or Financing
ArmLth
{
ArmLth
!
ArmLth
!
=] Concessions
Conv.,$0
1
Conv.,$0
i
Conv.,$0
i
(8) Date of Sale/Time
s04/24 c02/24
i
510/23 c08/23
|
503/25 c01/25
i
i] Location
Rural
Rural
:
Rural
:
Rural
:
z Site/View
Res-Open
Res-Open
|
Res-Open
i
Res-Open-Pond
i
-5,000
Lot Size
20.30 ac.
17.47 ac.
i
22,600(20.16 ac.
i
018.40 ac.
i
15,200
Wetland
Wetland
Wetland
:
0[None
:
0 [Wetland
:
0
Net Ad (total)
+
(J-
1s
22600((XJ+
[J-
is
o[X+
[J-is
10,200
Indicated Value
Gross:
16.1
Gross:
0.0
Gross:
15.5
J of Subject
Net:
16.1[$
162,600 | Net:
0.0]%
130,000 | Net:
7.8(%
140,200
S.Page 14
ADDENDUM Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7853680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services All comparable sales used in this appraisal are considered settled to the best of the appraiser's knowledge. Sale verification was completed through reliable sources, including the buyer, seller, Realtor, real estate agents, local MLS databases, and office files. All public and private improvements were in place as of the effective date of the appraisal and are appropriately reflected in the estimated market value. Appraisers in Michigan are required to be licensed and are regulated by the Michigan Department of Labor and Economic Growth, P.O. Box 30018, Lansing, MI 48909. The subject property is not located in a speculative or high-volatility market. This appraisal has been developed in accordance with FHLBB Memorandum R-41C and is compliant with Uniform Standards of Professional Appraisal Practice (USPAP). Highest and Best Use Analysis The highest and best use of the subject property was concluded after a thorough analysis of the following: Legal permissibility, including zoning and land use restrictions; Physical possibility, such as lot size, shape, and topography; Financial feasibility, including economic viability; and Maximal productivity, based on current market demand and trends. Personal Property Considerations Only real property fixtures were considered in the valuation process. Items not physically attached to the home—such as freestanding refrigerators, washers, dryers, etc.—were excluded from the valuation. Scope of Inspection The appraiser performed an exterior-only inspection of the subject property. Due to the limitations of this type of assignment, the appraiser relied on data obtained from external sources such as local MLS, public assessing records, GIS aerial imagery, and other public-domain sources. These sources are deemed reliable and have been used to the best of the appraiser's knowledge and professional judgment. This report is not a vacant land inspection, and the appraiser did not enter the home or inspect interior systems or structures. As such, the appraisal may not disclose latent or non-visible defects. Condition Disclosures and Limitations The appraiser is not a licensed home inspector and is not qualified to detect hidden or non-apparent issues. Statements about condition are based solely on visual observation (if any) and on information disclosed by the property owner or intended user. The appraiser specifically requested the disclosure of any known physical deficiencies or adverse conditions that may affect livability, soundness, or structural integrity. Unless otherwise
Page 15
ADDENDUM Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services This appraisal report is intended solely for the named client: GreenStone Farm Credit Services. The scope of work has been tailored specifically for that intended user. No additional intended users are identified. Any third party in possession of this report—regardless of how it was obtained—is not authorized to rely upon it. The appraiser, the appraisal firm, and related parties assume no liability or obligation to any third party. The mere receipt of this appraisal does not confer intended user status, as defined by USPAP and secondary market standards (e.g., FNMA/Freddie Mac). Per Conway Township the subject property's ID is 4701-24-400-027. It is a rectangular shaped parcel of vacant land that is accessed via a shared driveway easement for ingress/egress off of Sherwood Road, a gravel public road. The parcel is mostly level and has a couple of sections of a smaller creek known as Sprague Creek throughout the parcel along with wetlands, trees and some open space. Electricity is available at Sherwood Road, water, sewer and natural gas are not. The subject property would be serviced by a future private well and a future private septic system. This is not unusual for this area and no adverse problems are anticipated. The appraiser assumes no responsibility for the subject property's adequacy, quality, or condition to receive a future private well and future private septic system. Per the on-line EGLE wetland viewer (Department of Environment, Great Lakes and Energy) the subject property has some wetlands. If wetlands are of any concern the appraiser recommends contacting Michigan EGLE at https://www.michigan.gov/egle or at https://www.mcgi.state.mi.us/wetlands, or contact by phone at Wetland Protections 517-243-2994. The appraiser assumes the subject property percs and that it has been surveyed. One or more of the comparables occurred over six months prior to the appraisal date. However, after a thorough search, the appraiser felt that these sales were the most like the subject, compared to more recent sales, and therefore placed reliance on them. One or more of the comparables are located more than a typical distance from the subject property. However, the appraiser felt that these sales were most like the subject in size, time of sale, style/quality and amenities compared to other sales in closer proximity and therefore placed reliance on these sales. Prior 36 Month Sale/Transfer History of the Subject Per local MLS Realcomp the subject has not sold or transferred in the prior 3 years. Prior 12 Month Listing History of the Subject The subject has been listed for sale on local MLS Realcomp for 145 days as follows; 0124400027 6424 SHERWOOD PAR C F-2 Road 20250028829 ABO 09/15/2025 08:35:35 PM ACTV->ABO 0124400027 6424 SHERWOOD PAR C F-2 Road 20250028829 NEW 04/23/2025 07:22:55 PM $124,000
Page 16
ADDENDUM Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services Neighborhood Comments The subject property is located in Conway Township, situated in the northwest corner of Livingston County. Conway Township is home to the county’s second-largest farming population and features expansive agricultural land that is generally level to gently rolling. The area supports a wide variety of crop production as well as livestock grazing, contributing to its distinctly rural character. The residential makeup of the area includes a mix of homes on subdivision lots as well as many homes situated on scattered, larger parcels of land. The general appearance of homes throughout the township is well-maintained, with visible pride of ownership. Access to employment, shopping, recreation, medical care, and places of worship is available within approximately 5 miles in the City of Fowlerville, or approximately 11 miles in the City of Howell, both of which serve as the primary service and employment centers for residents of Conway Township. Site Comments No environmental conditions, hazardous wastes, or other toxic substances were observed on the day of inspection. The appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. Per the on-line EGLE wetland viewer (Department of Environment, Great Lakes and Energy) the subject property has some wetlands. If wetlands are of any concern the appraiser recommends contacting Michigan EGLE at https://www.michigan.gov/egle or at https://www.mcgi.state.mi.us/wetlands, or contact by phone at Wetland Protections 517-243-2994. The appraiser does not consider the wetlands adverse. The subject has two easements as follows (neither easement is considered adverse); Easement #1 = Together with a non-exclusive easement being more particularly described as follows: A 66 - foot wide private easementfor ingress, egress, public and private utilities being a part of the Southeast 1/4 of Section 24, Town 4 North, Range 3 East, Conway Township, Livingston County, Michigan, and more particularly described as: Commencing at the South 1/4 corner of said section; thence North 89 degrees 33 minutes 46 seconds East, along the South line of said section and the centerline of Sherwood Road (66 - foot wide public road right of way), 658.95 feet to the POINT OF BEGINNING of said easement description; thence North 01 degrees 57 minutes 47 seconds West 484.92 feet to a point of curve; thence along a curve to the left, radius of 197.00 feet, through a central angle of 36 degrees 06 minutes 35 seconds, arc distance of 124.16 feet, chord bearing North 20 degrees 01 minutes 04 seconds West 122.11 feet to a non-tangent point; thence North 89 degrees 33 minutes 35 seconds East 77.87 feet to a non-tangent point of curve; thence along a curve to the right, radius of 263.00 feet, through a central angle of 25 degrees 41 minutes 40 seconds, arc distance of 117.94 feet, chord bearing South 14 degrees 48 minutes 37 seconds East 116.96 feet to a point of tangency; thence South 01 degrees 57 minutes 47 seconds East 486.67 feet to the said South line of section and centerline of Sherwood Road; thence South 89 degrees 33 minutes 46 seconds West, along said South line and centerline, 66.02 feet to
Page 17
ADDENDUM Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services Final Reconciliation The income approach was not developed as most parcels of the subject's size, in its market area, are commonly sold for residential development and/or recreational enjoyment. The appraiser has relied totally on the sales comparison approach to value with its adjustments. The sales comparison approach has been given the most weight within this assignment as it is reflective of the actions of buyers and sellers in today's marketplace. The subject's purchase is an arms length transaction and nothing appears to be out of the ordinary for this sale. The purchase price is supported by the sales comparison approach.
Page 18
7953680200 Flle No. 5177/GreenStone DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in whal he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions” granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons lo financing terms offered by a third parly institutional lender that is not already involved in the properly or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes hat the title is good and marketable and, therefore, will not render any opinions about the title. The properly is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the skelch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of ls size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will nol give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements al thelr contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc. ) observed during the inspection of the subject properly or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic
Page 19
7953680200 File No. 5177/GreenStone APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. | have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject properly for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item In a comparable property is superior to , or more favorable than, the subject property, | have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, | have made a positive adjustment to increase the adjusted sales price of the comparable. 2. | have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. | have not knowingly withheld any significant information from the appraisal report and | believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. | stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and Limiting Conditions specified in this form. 4. 1 have no present or prospective interest in the property that is the subject to this report, and | have no present or prospective personal interest or bias with respect to the participants in the transaction. | did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. | have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. | was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order lo receive my compensation and/or employment for performing the appraisal. | did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. 1 performed this appraisal In conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. | acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate | developed is consistent with the markeling time noted in the neighborhood section of this report, unless | have otherwise stated in the reconciliation section. 8. | have personally inspected the subject property and the exterior of all properties listed as comparables in the appraisal report. | further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which | am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that | had market evidence to support them. | have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. | personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, | have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. | certify that any individual so named is qualified to perform the tasks. | have not authorized anyone to make a change to any item in
Page 20
SUBJECT PROPERTY PHOTO ADDENDUM Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 Clty: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services FRONT VIEW OF SUBJECT PROPERTY REAR VIEW OF SUBJECT PROPERTY
Page 21
Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services Additional View of Subject Additional View of Subject
Page 22
LOCATION MAP
Borrower: Alan Davidson
File No.:
5177/GreenStone
Properly Address: Sherwood Rd
Case No.: 7953680200
City: Fowlerville
State: M1
Zip: 48836
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1Page 23
Livingston County Public Records - Full Detail Report Location & Dwoershin Draperty Addresat A424 Sharwoad Rond Property 103 6124400027 City/State/Zip: Fowlerville, Michigan, 48838-9740 Cwaer Name: Joshua Snyder Lat/Long: 0,000000 / 0.000000 Taxpayer Address; Pic 94 Box 1931 Currants Trad 7201 City/State Zip: united States Block Group: z City Naga Town: Conway Twp Schoo! District: Fowlarville Subdivision: Froperty Category: VacantLand MLS Area: 01011 - Conway Twp Lard Use: 102 - AGRICULTURAL ~ VACANT Legal Description: 4701-24-400-027 SEC 24 TANRIE COMM AT § 1/4 COR TH NB9*21'd5"E 508.90 FT TH NO2¥09'48"W 600.00 FT TO POR TH NO2509°48"W 1080.01 FY TH NBO221'34"E 820,43 FT TH § 02*01'05"E 1079.94 FT TH $69°23°34"W 817.69 FT TO POB 20.30 FT M/L PARCEL F-2 Taxes Yaar Seanon t Admin lee Asmnt LVT Til Seesopal 2024 w 0.00 40.00 €0.00 £0.00 4341.08 2074 5 $270.01 $2.01 0.00 £0.00 $274.42 2024 w $307.66 $3.49 511.64 £0.00 3353.09 2023 5 $250.69 $2.59 40,00 £0.00 $262.28 flr] ww $321.44 $3.42 $21.24 $0.00 §346.10 ee s 4247.34 $2.47 £0,00 £0.00 $249.83 ESiES] Ww $313.61 $3.43 40,00 £0.00 $316.74 2021 5 $240.59 $2.00 £0.00 $0.00 $242.99 2020 w 311.40 $3.11 £0.00 30.00 $4.51 2020 Ss $220.69 $2,319 $0.00 $0.00 $241.07 Assesses Year Zoxable Val State fg Val Himstd % Til Taxes 2035 #0 572,550 100 2029 $21,972 44,660 100 $655.47 2073 $20,924 36,440 160 4615.37 2022 $19,930 36,440 100 $595.91 21 $19,254 $29,390 160 $459.23 transfer Infarmatan Grantor grantee Record Date Pesd Pate Sale Price Rese TyRs Lbsr/Fass Ather Racondings Quligee blige Rererd Pats Ros Date Amount DecTyps Alber/togs Characteristics a1 FecchyOlmenslars: J) Starm Sewer:
Page 24
SubJecT
6424 SHERWOOD PAR C F-2 Raad, Conway Twp, Michigan 48836-9749
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ABU Late:
Cootingency Cake:
WME Dale
Reetrittiors:
Provect Pera:
60 days
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Dviglaating MILS¢
20250028829
Directions;
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$174
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4704-24-400-027 GEC 24 TANRIE COMM AT % 1/4 COR TH NBS 21°48" € 500.90 FT TH NO2404'40"W 600,00 FT TO POR Tél HDI¥ 00's 'W
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Pubic Anmpcks: Fantastic place of tend to bultd your dees home! fara 20 acre parcel avaliable In Conway Twp, conveniently located north of Fowlerville,
class to schools and 1-95, Tha rollisp pcreage bi set back from the road accossed by a shared driveway,
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EGLE Potential Wetland Restoration 2a Highest Potential - Hydric and Prosottloment Wetland Dvarfay © High Potential - Hydric Scils Only © Moaerare Potential - Presettiement Wetlands Only Part 303 Final Vietlands Iwventery 0 vietiands as icentified on Wl and. NIRS maps 10 seit areas winch include wetlang sos 1 Wetiards as identified on Nel and MIRIS mans and il areas which inclids wetland sors. » Stream Data wer akes, ai d E
Page 26
Borrower: Alan Davidson File No.: 5177/GreenStone Properly Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services Livingston County GIS Map r= 2 01-24-400-0
Page 27
Borrower: Alan Davidson File No.: 5177/GreenStone Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services GRETCREN UNTTALR isl STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS BUREAU OF PROFESSIONAL LICENSING STATE LICENSED REAL ESTATE APPRAISER LTCENSE ROBERT CLARK MACMILLAN: LI 3 2 TH cactRT 6 LY EXPIRATION DATE IBUE0 UNDER THE LANE OF 07/3L/2026L ThE ATATE °F MEA
Page 28
AERIAL MAP File No.: 5177/GreenStone Borrower: Alan Davidson Property Address: Sherwood Rd Case No.: 7953680200 City: Fowlerville State: MI Zip: 48836 Lender: GreenStone Farm Credit Services Subject Sherwood Rd Fovderville, MI 48836
Page 29
Borrower: Alan Davidson
FLOOD MAP
Property Address: Sherwood Rd
File No.:
5177/GreenStone
City: Fowlerville
Case No.: 7953680200
State: MI
Lender: GreenStone Farm Credit Services
Zip: 48836
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US POSTAGE IMI gg760415131516 2000392926 $8.30 wo [SEER Ze] He g ; \ 1 FEE 04/15/26 Mailed from 48152 028W2311558 USPS FIRST-CLASS MAIL® CHERYL DAVIDSON Jo0aT ING, sT 5.80 oz 48152-3044 RDC 99 B060 SHIP TO: MICHIGAN TAX TRIBUNAL MICHIGAN TAX TRIBUNAL PO BOX 30232 © LANSING MI 48909-7732 USPS CERTIFIED MAIL® IRM | eee 1066 7231 7231 6105 6581 658109 09