25-002657.pdf

Sba Towers VII LLC Mi 11087A1, Petitioner V Township Of Wakeshma, Respondent · 25-002657-TT

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RECEIVED 

JUL 2-9 2005 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 26-002657 

Section 1: Respondent’s Contact Information 

First Name 

Mm. 

Last Name 

Chad 

A 

Razmus 

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

424 Thomas St, Apt 2 

City or Town 

State 

ZIP Code 

Plainwell 

Mi 

49080 

rere 

516.202.6509 

Emall Address (do not enter unless you want MTT to send all correspondence via email) 

chad.apglic@gmail.com 

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

} 

First Name 

LAN 

Last Name 

Firm Name (if any) 

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

Clty or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send ait correspondence via email) 

Section 3: Subject Property information 

Does the subject property have a Principal Residence Exemption of 60% or more? 

[J ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

£3 No 

Not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner has filed appeal on parcel 39-16-18-901-001; a cell tower as a commercial 

building on leased land as shown in enclosed property record card. The valuation to be 

reported is the cost as filed by prior entity in the year of construction which was 

historically in 2005 for $188,518. As of 2024 and 2025, owner placed value of $138,813. 

Assessor changed this value back to the original $188,518 and allowed the STC 

multiplier for 2005 to compute the correct assessed and taxable value for 2025. 

Enclosed is the 2025 Assessment Notice, 2025 Valuation Statement, and 2025 Record 

Card, STC Guidance on Reporting Personal Property pages 6,7. 

NOTE: Historical MTT #16-002944 same case, same parcel; Dismissal. 

NOTE: Historical MTT #14-004295 same case, same parcel; Dismissal. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

No 

If yes, check which BOR Petitioner attended: [ml] March 

O July 

a December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[a] No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment(s) at issue, did It have authority? [i] Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? O Yes 

re} No 

If yes, explain 

is Petitloner appealing from a State Tax Commission Order? 

Yes 

[No 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [I] Yes 

a No 

If Yes, check which BOR Petitioner attended: O March 

O July 

[I] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? 1] Yes 

[| No 

If Yes, check which BOR Petitioner attended: Od March 

[I] July 

[| December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one} 

! 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

39-16-18-901-001 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

102700 

Current Taxable Value as established by the BOR: 

92882 

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

205485 

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

102,700 

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

92882

a 

Dsperiment sfirsseny 

This form is issued under authority of the General Property Tax Act. 

(See Section 211.18 an reverse side.) Filing is mandatory. Failure to 

PROPERTY STATEMENT FOR COMMUNICATION TOWERS 

fila 

punishable by fing ander impdsonment, 

PLEASE FILE THIS STATEMENT ON OR BEFORE; 

MAIL THIS: STATEMENT 70: 

: 

Wakeshma Township Assessor (Kalamazoo) 

Name and Address 

SBA Towers VII, LLC DBA: SBA Towers VII, LLC 

PO Box 136 

8051 Congress Avenue, 

Fulton, MI 49052 

Attn: Tax Department 

. 

Boca Raton, FL 33487-1307 

Fis L238) ARLES 

Acct: PROP# 3916-18-901-001 

SECTION 1 

» TO BE COMPLETED BY THE ASSESSOR, EQUALIZATION DEPARTMENT OR THE STATE TAX COMMISSION 

County 

City/Township 

Assessment Roll Parcel Code Number 

Kalamazoo 

Location of Tower 

SECTION 2 

- 

TO BE COMPLETED BY THE PROPERTY OWNER 

Name of Business 

City/Township 

Assessment Roll Parcel Code Number 

SBA Towers VII, LLC 

Address 

Owners Name(s) 

Check Type of Organization 

. 

Nature of Business 

Tower space rental 

[1 

Corporation 

Location of Main Office 

[Partnership 

8051 Congress Avenue, Attn: Tax Department, Boca Raton, FL 33487-1307 

| 

Individual 

Name of Person in Charge of Records 

Telephone Number 

AciaoHg 

SBA Towers VII, LLC 

(561) 226-9484 

SECTION 3 

1. Type of Tower (check one) 

2. Heightof 

Tower 

(Feet) 

|3. Year Built 

4. Did you hire a company to supervise the construction 

5 

_ 

f the 

ta 

fc 

I? 

[1 Monopole 

[] Lattice 

[7] Guyed 

[= 

h & 

Pn 

2400) 

SRE IR 

[7] Yes 

[] No 

5. Cost of Tower by Category of Cost (See instructions for a list of the types of costs which must be included) 

Soil borings and testing ..........ciieiniinieiniis 

Site development .....varmiiniisaamaosinenas 

Foundations (including installation) 

Tower (steel and equipment®) 

.. 

Tower (installation and erection 

Fence and Building 

.. 

Administrative and overhead 

Other (please specify) 

TOTAL COST 

6. Were any unusual circumstances encountered in the construction of this tower which would cause the costs to be unusually

01/10/2024 

ive 

Property 

List 

Pags 

1 

09:16:08PM 

Active 

Property 

Declaration of Property Owned and Used by Owner 

Sorted By: Site County 

Wakeshma Township Assessor (Kalamazoo) - Fritz 

Site County 

Acquisition Date 

Asset Number 

Owner Class 

Description 

Reported Cost 

Assessed - Personal Property 

Property Location: 137665. 38th Street 

Fulton, MI 49052 

Kalamazoo 

10/06/2005 

MIi1087-A1P 

TOWER 

Self Support / 252 FT. 

msn 

138813.24 

Totals: 

# of assets: 

1 

138,813.24 

Grand Totals: 

# of assets: 

1 

SBA Towers VI, LLC 

eparisotto

A 

ou) WUC DnB 

eq yw 

39-16-18-901-001 

2009 

Est. 

T.C.V. 

SBA TOWERS 

II 

LLC 

Property Class: 

209 

13766 

S 

38TH 

ST 

Map 

#: 

UNIT 

'16°' 

VICKSBURG, 

MI 

49097 

<< 

2006 Statement 

(Historical 

Statement) 

>> 

Bought 

Bldgs. 

on 

During 

om 7 

Total 

188,518 

TCV-> 

182,862 

Pages 

3 

to 

4. 

Other Personal 

Property 

Claimed Value 

Depr 

Depr.Value 

Section 

G. 

Other Assessable Personal 

Property 

0 

100 

0 

Section 

H. 

Assessable Tools 

0 

100 

0 

Section 

I. 

Qualified Personal 

Property 

0 

100 

0 

Section 

M. 

Leasehold Improvements 

0 

TBL 

0 

Section 

N. 

Buildings 

on 

Leased Land 

188,518 

TBL 

182,862 

Section 

O. 

Rental 

Information 

0 

100 

0 

13. 

Idle Equipment 

0 

TBL 

0 

14. 

Construction 

in Progress 

0 

50 

0 

15 

& 

16. 

Cable, 

Utility 

& Cellular Assets 

0 

TBL 

0 

Total 

Cost 

New= 

188,518 

TCV= 

182,862 

Assessed Value= 

91,400

07/21/2025 

Valuation Report 

10:59 

PM 

DB: 

2026 Wake 

39-16-18-901-001 

2026 

Est. 

T.C.V. 

SBA TOWERS 

VII 

LLC 

Property Class: 

210 

13766 

S 

38TH 

ST 

Map 

#: 

WAKESHMA TOWNSHIP 

VICKSBURG, 

MI 

49097 

2 

Prt? (Historical 

Statement) 

>> 

Bought 

Bldgs. 

on 

During 

Leas 

Total 

188,518 

TCV-> 

205,485 

Pages 

3 

to 

4. 

Other 

Personal 

Property 

Claimed Value 

Depr 

Depr.Value 

Section 

G. 

Other Assessable Personal 

Property 

0 

100 

0 

Section 

H. 

Assessable Tools 

0 

100 

0 

Section 

I. 

Qualified Personal Property 

0 

100 

0 

Section 

M. 

Leasehold Improvements 

0 

TBL 

0 

Section 

N. 

Buildings 

on 

Leased Land 

188,518 

TBL 

205,485 

Section 

O. 

Rental Information 

0 

100 

0 

13. 

Idle Equipment 

0 

TBL 

0 

14. 

Construction 

in Progress 

0 

50 

0 

15 

& 

16. 

Cable, 

Utility 

& Cellular Assets 

0 

TBL 

0 

Total 

Cost 

New= 

188,518 

TCV= 

205,485 

Assessed Value= 

102,700

07/21/2025 

Parcel Number: 

39-16-18-001-001 

Jurisdiction: 

WAKESHMA TOWNSHIP 

County: KALAMAZOO 

Printed on 

{Grantor 

Grantee 

: 

sale} 

Sale 

Inst. 

Terms of Sale 

Liber 

‘Verified 

i Prent. 

; 

; 

i 

Price! 

Date 

Type 

! 

is Page 

|BY 

| Trans. 

! 

| 

i 

} 

| 

| 

| 

i 

: 

; 

: 

r 

+ 

: 

7 

. 

: 

i 

: 

) 

i 

i 

i 

{Property Address 

{Class: 

COMMERCIAL BUILDIN Zoning: 

AG 

{Building Permit (s) 

! 

Date 

Number 

{Status 

13766 

5 38TH 

ST 

School: VICKSBURG COMMUNITY SCHOOLS 

{BUILDING 

TT 

10/25/2024 

|B24-38 

[COMPLETED 

H 

{P.R.E. 

0% 

; 

| 

: 

i 

‘Owner's Name/Address 

np 

E- 

7 

T 

SBA TOWERS VII LLC 

3; 

= 

: 

+ 

i 

; 

25 Est TCV 

205,485] 

i 

: 

‘MI11087- 

} 

2025 

Est 

TC 

285 

: 

8051 

CONGRESS AVE 

{Improved 

| 

X Vacant 

i Land Value Estimates 

for Land Table 7.COMMERCIAL 

i 

!BOCA RATON FL 33487-1307 

i 

Public 

; 

* Factors 

* 

i 

| 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

. 

FTEs 

: 

0.00 Total Acres 

Total Est. 

Land Value 

= 

0 

Tax Description 

ire Road 

| 

re 

- 

§ 

- 

iGrave 

cad 

{ Work Description 

for Permit B24-38, 

Issued 10/25/2024: 

ALTER 

OR REPAIR 

OR REPLA 

! 

[COMMUNICATION TOWER LOCATED ON PARCEL 

|Paved Road 

{ COMMERCIAL OR INDUSTRIAL REMOVING ADDING EQUIPMENT AT EXISTING CELL TOWER FOR 

{18-480-021 DESC AS SEC 

18 T4S ROW 

E 

1/2 

| 

{SE 

1/4 

SE 

1/4 

& 

N 1/2 

W 1/2 

SE 

1/4 

SE 1/4 

SEC. 

18. 

30 

A 

iComments/Influences 

b 

‘PURCHASED 

BY 

SBA 

~ 

USING 

HISTORIC COSTS 

;NEW CELL TOWER LOCATED 

13766 

S 

38TH 

ST 

Storm Sewer 

Sidewalk 

Water 

(Sewer 

{Electric 

| 

Gas 

i 

{Curb 

; 

Street Lights 

{Standard Utilities 

{Underground Utils. 

AT&T 

Topography 

of 

Site 

iThe Equalizer. 

Copyright 

(c) 

1699 

- 2009. 

{Licensed 

To: 

Township 

of Wakeshma, 

County 

i 

| 

{Waterfront 

{ 

{Ravine 

: 

i 

I 

Wetland 

! 

, 

i 

{Flood Plain 

{Year 

Land; 

Building] 

Assessed] 

Board 

of; 

Tribunal/: 

Taxable 

| 

i 

value] 

Value! 

Value: 

Review! 

Other] 

value] 

Who 

When 

What 

2025 

0; 

102,700] 

102,700; 

I 

e2,882C] 

; 

12024 

0) 

111,200] 

111,200] 

| 

80,090C] 

[2623 

0 

63,200] 

63,2001 

85,8007] 

85,800C] 

2022 

0 

61,800" 

61,800 

83,3000! 

83,300C! 

{of Kalamazoo, 

Michigan 

*** Information herein deemed reliable 

but 

not guaranteed***

Personal 

Property Statement 

1 

of 

8 

Parcel Number: 

33-16-18-901-00% 

Printed 

on 

07/21/2025 

Bldgs. 

on 

Leased Land 

188,518*109% 

188,518 

205,485 

|Pages 

3 

to 

4. 

Other Personal 

Property 

Claimed Value 

Depr 

Depr.Value 

: 

Section 

G. 

Other Assessable Personal Property 

0 

100 

0 

: 

Section 

H. Assessable Tools 

0 

100 

0 

! 

Section 

I. 

Qualified Perscnal Property 

0 

100 

0 

: 

Section 

M. 

Leasehold Improvements 

[¢] 

TBL 

0 

| 

Section 

N. 

Buildings 

on Leased Land 

188,518 

TBL 

205,485 

i 

Section 

O. 

Rental Information 

0 

100 

0 

| 

Idle Equipment 

[3 

TBL 

0 

i114. 

Construction 

in Progress 

0 

50 

0 

15 

& 16. Cable, Utility 

& Cellular Assets 

0 

TBL 

0 

Total 

Cost New= 

188,518 

TCV= 

205,485 

Assessed Value= 

102,700 

*** 

Information herein deemed reliable but not guaranteed 

**

Michigan Deparment 

of Treasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34¢, as amended. This is a mode! assessment notice to be used by the local assessor. 

L-4400 

FROM: yw AKESHMA TOWNSHIP 

CHAD RAZMUS 

PO BOX 136 

FULTON, Mi 

48052 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

13766 S 38TH ST 

VICKSBURG, M1 49097 

PARCEL IDENTIFICATION 

39-16-18-901-001 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

SBA TOWERS VII LLC 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence: 

.00% 

MI11087-A 

% Exempt As "Qualified Agricultural Property”: 

.00% 

8051 CONGRESS AVE 

% Exempt As "MBT Industrial Personal®: 

00% 

BOCA RATON FL 33487-1307 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

0 Yes 

[X] 

No 

Exempt As "Development Property”: 

a Yes 

No 

LEGAL DESCRIPTION: 

COMMUNICATION TOWER LOCATED ON PARCEL 18-480-021 DESC AS SEC 18 TAS ROW E 1/2 SE 1/4 SE 1/4 

& N 1/2 W 1/2 SE 

1/4 SE 1/4 SEC. 18. 30 A 

ACCORDING TO MCL 211,34¢ THIS PROPERTY IS CLASSIFIED AS: 

210 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

210 

Commercial 

The change in taxable value will increase/decrease your tax bill for the 2026 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

{ 

d 

kw 

TENTATIVE AMOUNT 

year by approximately: 

$450) 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

90,080 

92,882 

2,792 

2. ASSESSED VALUE: 

111,200 

102,700 

-8,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Ee 

ree 

4. STATE EQUALIZED VALUE (SEV): 

111,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

102,700 

-8,500 

The 2025 Infiation rate Multiplier is: 1.031 

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

Name; 

CHAD RAZMUS 

Phone: 

(616) 202-6509 

Email Address: 

CHAD. APGLLC@GMAIL.COM 

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

Michigan State Tax Commission 

Personal Property 

Frequently Asked Questions 

Published August 2018 

All rights reserved. This material may not be published, broadcast, rewritten or redistributed

Tribunal Act may permit an appeal directly to the Michigan Tax Tribunal without first protesting 

to the March Board of Review. 

A Michigan Tax Tribunal appeal of a personal property tax 

agsessment typically must be filed on or before May 31 of the assessment year. 

If the 14 day 

notification of the amount of the assessment is not provided, the assessment is not invalidated, 

but the Michigan Tax Tribunal may consider extending the time for appeal beyond May 31. 

Reference: Michigan Compiled Laws 211.24c¢ and Michigan Compiled Laws 205.701, et. seq. 

If I discover that I have filed my personal property statement incorrectly, may I amend it? 

Yes, under certain circumstances, and for a limited amount of time after the assessment is made. 

The State Tax Commission has jurisdiction to revise 

a personal property assessment that 

is 

inaccurate arising from the fact that the taxpayer filed an incorrect personal property statement 

which was used as the basis for making the assessment. 

The Commission has jurisdiction to 

adjust the assessment for the assessment year in which the petition is received and for the two 

immediately preceding assessment years. 

This petition is filed using Form L-4155 (Treasury 

Form 628). 

Further, the July or December meetings of the local assessment jurisdiction’s Board 

of Review currently have jurisdiction to adjust the assessment in the year that the incorrect 

statement was filed or in the subsequent year. 

The State Tax Commission and the July and 

December Boards of Review may not be able to correct a personal property assessment in cases 

where the assessor estimated the assessment. 

Reference: Michigan Compiled Laws 211.154 & 

http: www. michigan. govidocuments/ireasury/I S4FAQ 293929 7.pdf 

Do I have to pay all of the personal property tax billings for a tax year, even if I move all 

my personal property out 

of the assessment jurisdiction, 

or otherwise dispose of the 

property, before the end of the tax year? 

Yes, Section 17 of the General Property Tax Act states that no change in ownership, location, 

taxable status or condition of the assessable property after Tax Day affects either the assessment, 

or the liability for taxation of assessable property, except as otherwise specifically provided by 

statute. 

Generally, the assessment that is made based on the Tax Day for a tax year is used for 

rendering the property tax billings which are sent by the local treasurer around July | and around 

December 

1 of that tax year. 

Reference: Michigan Compiled Laws 211.17 

Method a Taxpayer Should 

Use to Report Personal Property on the Personal 

Property Statement: 

If I have constructed personal property myself or if I have hired someone to construct or 

install personal property at my place of business, what costs must I report on my personal 

property statement?

direction of the taxpayer, must be reported on the personal property statement at the cost that it 

would have been paid to acquire the same property if the taxpayer had purchased 

it already 

constructed and installed in the normal course of retail trade, even if the cost entered on the 

taxpayer’s accounting records is different. 

Reference: Michigan Compiled Laws 211.27(1) and Michigan Compiled Laws 211.27u(1). 

If the cost of some of all of my ‘personal property has: ‘been restated on ‘my: fixed ‘asset 

schedule; using: “purchase method,” “fresh-start” or a “similar accounting methodology, 

should I report the cost using that restated cost and acquisition year? 

Nos for. personal property reporting pur poses you must: contintie to report the historic cost new 

and acquisition year new. Personal property assessment requires a valuation of the property. 

The State Tax. Commission's recommended valuation procedures are designed for use 

in 

conjunction with cost new and acquisition year new. 

The continued reporting of cost new and 

acquisition; year new permits uniform dreatment of taxpayers: who own similar personal property 

and allows the assessor to use the State Tax: Commission’ s recommended valuation procedures. 

rather than appraising the ptoperty each year; 

Reference: 

Michigan Compiled Laws 211.19 and the Instructions to the personal property statement for Page 

I, 

Line 6, Form L-4175 (Treasury Form 632) 

If 1 purchased: personal. property that was used previously by someone else, what cost and 

acquisition year should be used for reporting purposes? 

The instructions to the personal property statement require the taxpayer to report the cost new 

and acquisition. year new of the personal property, 

even if the taxpayer. acquired the property 

already used, in a year: later than the year it was originally placed in setvice and/or at a cost 

different than the cost of the personal property when it was new. If the cost new and acquisition 

year new are hot known and are not reasonably ascertainable, the instructions provide alternative 

reporting requirements that are designed to provide the assessor with sufficient information to 

appraise the property. These alternative reporting requirements are discussed in the instructions 

to Page 1, Line 6 of the personal property statement, Form L-4175 (Treasury Form 632). 

These 

alternative reporting requirements must be followed exactly. 

The continued reporting of cost 

and acquisition year new permits uniform treatment of taxpayers who own similar personal 

property and allows the assessor to use the State Tax Commission’s recommended valuation 

procedures rather than appraising the property. 

This procedure does not prevent the taxpayer 

from providing other data and/or documentation for the assessor to consider in making his or her 

valuation decision. 

Reference: 

Michigan Compiled Laws 211.19 and the Instructions to the personal property statement for Page I, 

Line 6, Form L-4175 (Treasury Form 632) 

Do I have to report personal property which is in my possession on Tax Day but which I de 

not own and am not leasing from a personal property leasing company?

Note: Two(?) Cases

Michigan Tax Tribunal

PO Box 30232 

Lansing, Michigan 489

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