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Courser Community Center Inc, Petitioner V Township Of Rolland, Respondent · 24-003423-TT

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RECEIV ED 

J 

03423 

5102 (Rev. 04-15) 

APR 

1 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

RICK SNYDER 

DEPARTMENT OF TREASURY 

NICK A. KHOURI 

GOVERNOR 

LANSING 

STATE TREASURER 

Bulletin 26 of 2017 

December 12, 2017 

MCL 211.70 Charitable Exemption 

TO: 

Assessors, Equalization Directors and Interested Parties 

FROM: 

State Tax Commission 

SUBJECT: 

MCL 211.70 Charitable Exemption 

This Bulletin provides an overview of the charitable exemption provided in MCL 211.70 and the 

applicable court cases that need to be considered 

in determining whether or not 

a claimant 

is 

eligible to receive the exemption. While this Bulletin provides general information related to the 

charitable exemption, individuals may wish to seek legal counsel if they have questions regarding 

their specific situation. 

A. STATUTORY PROVISION AND THREE-PART TEST 

MCL 211.70 of the General Property Tax Act provides an exemption for “[r]eal or personal 

property owned and occupied by a nonprofit charitable institution while occupied by that 

. 

. 

. 

institution solely for the purposes 

for which 

that 

. 

. 

. 

institution was incorporated.” 

In 

determining whether a taxpayer is qualified for the exemption, a three-part test is applied: 

1. 

Is the real estate owned and occupied by the exemption claimant? 

. 

Is the exemption claimant a nonprofit charitable institution? 

3. 

Is the buildings and other property thereon occupied by the claimant solely for the 

purposes for which the claimant was incorporated? 

If all three prongs of the test are met, then 

a claimant qualifies for 

a charitable institution 

exemption. 

ity 

of Livonia, 

480 Mich 44 

(2008)

Bulletin 26 of 2017 

Page 2 

MCL 211.70 Charitable Exemption 

With regard to the third prong, property may be apportioned for purposes of this exemption. 

In 

such instances, the exemption 

is granted only for that portion of the premises used for the 

purpose for which the claimant was incorporated. See McFarlan Home v City of Flint, 105 Mich 

App 728 (1981). 

Apportionment is only permitted in the case of real property and that the 

apportionment must be based on an allocation that grants the exempt status only to the portion 

of the premises which is physically occupied “solely” for the exempt charitable purpose. 

B. WEXFORD FACTORS 

In 

Wexford Medical Group 

v Cadillac, 474 Mich 

192; 713 NW2d 734 (2006) the Michigan 

Supreme Court set forth the following six requirements that must be met for a claimant to be a 

nonprofit charitable institution: 

1. 

The claimant must be a nonprofit institution; 

2. 

The claimant must be organized chiefly, if not solely for charity; 

3. 

The claimant must not offer 

its charity on 

a discriminatory basis by choosing who 

among the group 

it purports to serve deserves its services, but rather must serve any 

person who needs the particular type of charity being offered; 

4. 

The claimant must bring people’s minds or hearts under the influence of education or 

religion; relieve people’s bodies from disease, suffering, or constraint; assist people to 

establish themselves for life; erect or maintain public buildings or works; or otherwise 

lessen the burdens of government; 

5. 

The claimant may charge for its services as long as its charges are not more than what is 

needed for its successful maintenance; and 

6. 

The claimant need not meet any monetary threshold of charity; rather, if the overall 

nature of the claimant is charitable, it is a charitable institution. 

C. BARUCH SUPREME COURT DECISION 

Wexford factor three was recently defined by the Michigan Supreme Court in Baruch SLS, Inc v 

Tittabawassee Twp, 500 Mich 345; 901 NW2d 843 (2017). The Supreme Court created a new 

“reasonable relationship” test to be applied when evaluating factor three; “whether the restrictions 

or conditions the institution imposes on its charity bear a reasonable relationship to a permissible 

charitable goal.” The Supreme Court instructed that this “reasonable relationship” test is to be 

construed “quite broadly to prevent unnecessarily limiting the restrictions a charity may choose to 

place on its services” noting that other states have employed similar tests. The Supreme Court 

further advised “the relationship between the institution’s restriction and its charitable goal need not 

be the most direct or obvious. Any reasonable restriction that is implemented to further a charitable 

goal that passes factor four is acceptable.” The Supreme Court also stated that the analysis of a

AY- 00333 

Excerpt from 

Liberty Hill Housing Corp. v. 

City of Livonia 

Michigan Supreme Court 

Further, the Court’s discussion of the “use” of property is not inconsistent with our 

interpretation of the term “occupy.” It is certainly consistent for a charitable institution 

to use property on which it maintains a regular physical presence. Use of property is just 

one part of occupying it. The two terms are not mutually exclusive; “use” is merely 

narrower than “occupy.” 

is consistent wi 

must 

maintai 

VI. CONCLUSION 

property to qualif

2f-003423 

Su 

Isabella County, Michigan 

Karen Jackson, Register of Deeds 

Recorded: 12/06/2021 12:44 PM 

OR LIBER 1892 

PAGE 660 

QUIT CLAIM DEED 

The Grantor, The Rolland I. Coutser Revocable Trust, dated December 10, 2002 by 

Rolland J. Courser, Trustee, of PO Box 353 Highland, Michigan , quit-claim(s) any and 

all interest that the grantor may have in the real estate hereafter described to Courser 

Community Center Inc., of PO Box 93, Blanchard, Michigan 

the following described premises situated in Township of Rolland, County of Isabella, 

and State of Michigan: 

Block 32 Village of Blanchard T13N R6W Rolland Township part of parcel #12- 

050-00-250-00 and 

Block 41 Village of Blanchard T13N R6W Rolland Township part of parcel #12- 

050-00-320-00 

e 

conditions must 

e conditions are as 

follows: 

he 

land shall be used to house a community center (in the common sense of the 

A. The land shall b 

ne. 

B. The land must at all times have a sign visible to the roadside that reads "Courser 

Community Center” of Blanchard, Michigan. 

C. The Grantee may not transfer this land. Any transfer of interest shall result in 

Grantee's interest reverting bick to Grantor: 

: 

¢ 

followed at all times and in perpetuity. 

This agreement is itemized as a Contract submitted with this quit-claim deed as 

Attachment A. 

This property may be located within the vicinity of farmland or farm operation. 

Generally accepted agricultural and management practices which may generate 

noise, dust, odors, and other associated conditions may be used and are protected by 

the Michigan Right to Farm Act. 

The Grantor grants to the Grantee the right to make no divisions under Section 108 

of the Land Division Act, Act No. 288 of the Public Acts of 1967. 

CONSIDERATION IS LESS THAN $1.00, THEREFORE DEED IS TAX EXEMPT AS 

PER

Dated this 

wf’ day of August, 2021 

[ 

sine itizsgs To, VIAIO Bio) acon 

ollhnd 

STATE OF MICHIGAN) 

)ss 

County of Montcalm) 

yn. 

The foregoing instruments was acknowledged before me this jo 

0 

day 

of August, 2021 by, The Rolland J. Courser Revocable Trust, U/A/D 12. ] 16) 200, by 

Rolland 

J. Courser, Trustee. 

J cod] 

Le Kw Wotary Public 

_Monfcatr County, Michigan 

My 

commission expires: 6 NEE 

aay 

When recorded return to and Drafted by: 

Rasmussen Law, P.C. 

Jourdan Rasmussen (P80227) 

414 E. Main St., PO Box 380 

Edmore, MI 48829 

Send subsequent tax bills to: 

Grantee

RECEIVED 

2022027 T1725 AM 

ISABELLA REGISTER OF DEEDS 

RECEIVED: 12/12/2024 10-20 AM 

ISABELLA REGISTER OF DEEDS 

34-003/33 

0 

rigros Hud 

aor Conan Michi; 

SUIT ODER 

Karen Jackson, ‘Registes 

of 

of Deeds 

Recorded: 12/12/2034 10:55 AM 

OR LIBER 1909 PAGE 2316 

QUIT.CLAIM DEED 

KNOW ALL MEN BY THESE PRESENTS: That Cours? 

ol 

munity Center Inc., by and through Tina Murray 

Whose address is 405 Fourth Street, Blanchard, Michigar 

[e] 

onvey(s) and quit claim(s) to Rolland J. Courser Revocablé 

Whose address is PO Box 353, Highland, MI 48357 

the following described premises: 

Land situated in Rolland Township, Isabella County, Michigan to-wit 

Entire Blocks 32 and 41 of the Village of Blanchard, according to the rec 

at.thereof, Isabella County, Michigan. 

Tax Parcel No.: 12-050-32-041-00 

For the sum of Less Than One Hundred Dollars - TAX EXEMPT: MCL 207.505(a) & MCL 207.526(a) 

as Ln ne 

Agementls Stached 28 Sallibimns 

Subject to the existing building and use restrictions, easements, and zoning ordinances of record, if any. 

This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and 

management practices which may generate noise, dust, odors, and other associated conditions may be used and are 

protected by the Michigan Right to Farm Act.

Isabella County Recorder, Doc #202400047497, Liber: 1909 / Page: 2317, Recorded: 12/12/2024 @ 10:55:57 AM, Pg 2 of 2 

+ 

8 

‘ 

Dated 

__//./S 2202 Y, 

Signed: 

COURSER COMMUNITY CENTER INC. 

STATE OF MICHIGAN 

oo OF MONTCALM 

On this 

day of November, 2024before 

Community Center Inc. to me known to be the perso 

acknowledged that they executed the same as their free 

ally appeared Tina Murray, Authorized Signatory of Courser 

ibed 

in and who executed the foregoing instriment and 

d deed. 

Notary 

Public: 

8/(/2oz0 

neal 

Instrument Drafted By: 

Jourdan D. Rasmussen-Attorney at Law 

414 E. Main Street, PO Box 380 

Edmore, MI 48829

Bulletin 26 of 2017 

Page 4 

MCL 211.70 Charitable Exemption 

GEER 

~rp'ication for Propgrty Tax Exemption 

Property Tax ID (Parcel Numben):_# /Z 

- 250 

- 00 "I50 00 

FY- 003433 

oF HR OSH 00 

220-00 

Street Address of Property, 7&5 4/44 

57. Lterchord 

mmr Y5300 

(0 Kou 33) 

Name of Organization: 

Lo srser Lomemuni hy 

(en fol 

Mailing Address: 

26 Lox 

93 

Bhnchurd mr 

7832/0 

Officers: 

Tiere: LP er rey 

Title: 

reasieres 

7 

Birbeck, 

Sone t 

fen [dd 

Lhe 

Soe re Fry 

Under what section(s) of the Michigan General Property Tax Act are yol 

requesting exemption? 

Aor Lot, d Punt zadina 

Sor g-2 

Please state the reason you are applying for this exemption: 

Lhe 

are 7 

He. Rrocess 

of 

5 frig GL Biman 2 

(Ba fer Caton 

~ profi D 

v2 Lorre By, SF 

Are you currently receiving a property tax exemption in another Michigah city or township? 

Yes 

No 

If Yes, where and what type of exemption is being received? 

Please enclose the following documents with this application: 

(All infdrmation is required) 

1. 

Articles of Incorporation 

2. 

LR.$. Statement indicating status 

3. 

Proof of Ownership 

4. 

By laws 

A fry Teaver 

(959) S04 735s 

[34 2022 

SignatuferTitle 

4 

PHone # 

Date

BYLAWS 

OF 

COURSER COMMUNITY CENTER, INC. 

A NOT-FOR-PROFIT CORPORATION 

INCORPORATED UNDER THE LAWS OF 

THE STATE OF MICHIGAN

BYLAWS 

of 

COURSER COMMUNITY CENTER, INC. 

ARTICLE I — OFFICES 

The principal office of the corporation shall be in the City of Blanchard in the County of 

Isabella in the State of Michigan. 

The corporation may also have offices at such other places within or without this state as 

the board may from time to time determine or the business of the corporation may so 

require. 

ARTICLE IT — PURPOSES 

The Corporation is organized exclusively for charitable, religious, educational and 

scientific purposes, including for such purposes, the making of distributions to 

organizations that qualify as an exempt organization under section 501(c)(3) of the 

Internal Revenue Code, or the corresponding section of any future federal tax code. 

No part of the net earnings of the organization shall inure to the benefit of, or be 

distributed to its members, trustees, officers, ot other private persons, except that the 

organization shall be authorized and empowered to pay reasonable compensation for 

services rendered and to make payments and distributions in furtherance of the purposes 

set forth in the purpose clause hereof, 

No substantial part of the activities of the corporation shall consist of the carrying on of 

propaganda or otherwise attempting to influence legislation, and the corporation shall not 

participate in, or intervene in, any political campaign on behalf of any candidate for 

public office. 

Notwithstanding any other provision of this document, the organization shall not carry on 

any other purposes not permitted to be carried on (a) by an organization exempt from 

federal income tax under section 501(c) (3) of the Internal Revenue Code, or 

corresponding section of any future federal tax code, or (b) by an organization, 

contributions to which are deductible under section 170(c) (2) of the Internal Revenue 

Code,

4942 of the Code; and the corporation shall not (a) engage in any act of self- dealing as 

defined in Section 4941(d) of the Code; (b) retain any excess business holdings as 

defined in Section 4943(c) of the Code; (c) make any investments in such manner as to 

subject the corporation to tax under Section 4944 of the Code; or (d) make any taxable 

expenditures as defined in Section 4945(d) of the Code or corresponding provisions of 

any subsequent federal tax laws. 

Upon dissolution of the Corporation, assets shall be distributed for one or more exempt 

purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, ot the 

corresponding section of any future federal tax code, or shall be distributed to the federal 

government, or state or local government for public purpose. Any such asset not so 

disposed of shall be disposed of by the Court of Competent Jurisdiction of the county in 

which the principal office of the corporation is then located, exclusively for such purpose 

or to such organization or organizations as said Court shall determine, which are 

organized and operated exclusively for such purposes. 

ARTICLE HI - DIRECTORS 

1. MANAGEMENT OF THE CORPORATION. 

The corporation shall be managed by the board of directors which shall consist of at least 

three directors. Each director shall be at least eighteen years of age. 

2, ELECTION AND TERM OF DIRECTORS. 

At each annual meeting of members, the membership shail elect directors to hold office 

until the next annual meeting. Each director shall hold office until the expiration of the 

term for which he was elected and until his successor has been elected and shall have 

qualified, or until his prior resignation or removal. 

3. INCREASE OR DECREASE IN NUMBER OF DIRECTORS. 

The number of directors may be increased or decreased by a vote of a majority of all of the 

directors. No decrease in number of directors shall shorten the term of any incumbent 

director. 

4. NEWLY CREATED DIRECTORSHIPS AND VACANCIES. 

Newly created directorships resulting from an increase in the number of directors and 

vacancies occurring in the board for any reason except the removal of directors without 

cause may be filled by a vote of the majority of the directors then in office, although less

5. REMOVAL OF DIRECTORS. 

Any or all of the directors may be removed for cause by action of the board. Directors may 

be removed due to nonfulfillment of duties required by board, misconduct, theft and 

misrepresentation of our organization all by majority vote of the board members. 

6. RESIGNATION. 

A director may resign at any time by giving written notice to the board, the president or the 

secretary of the corporation. Unless otherwise specified in the notice, the resignation shall 

take effect upon receipt thereof by the board or such officer, and the acceptance of the 

resignation shall not be necessary to make it effective. 

7. QUORUM OF DIRECTORS. 

Unless otherwise provided in the certificate of incorporation, a majority of the entire board 

shall constitute a quorum for the transaction of business or any specified item of business, 

8. ACTION OF THE BOARD. 

Unless otherwise required by law, the vote of a majority of the directors present at the time 

of the vote, if 

a quorum is present at such time, shall be the act of the board. Each director 

present shall have one vote, 

9. PLACE AND TIME OF BOARD MEETINGS. 

The board may hold its meetings at the office of the corporation or at such other places, 

either within or without the state, as it may from time to time determine. 

10. REGULAR ANNUAL MEETING. 

A regular annual meeting of the board shall be held. 

11. NOTICE OF MEETINGS OF THE BOARD, ADJOURNMENT. 

Regular meetings of the board may be held without notice at such time and place as it shall 

from time to time determine. Special meetings of the board shall be held upon notice to the 

directors and may be called by the president upon three days’ notice to each director either 

personally or by mail or by wire; special meetings shall be called by the president or by the 

secretary in a like manner on written request of two directors. Notice of a meeting need not 

be given to any director who submits a waiver of notice whether before or after the meeting

who were absent at the time of the adjournment and, unless such time and place are 

announced at the meeting, to the other directors. 

12. CHAIRMAN. 

At all meetings of the board the president, or in his absence, a chairman chosen by the 

board shall preside. 

13. EXECUTIVE AND OTHER COMMITTEES. 

The board, by resolution adopted by a majority of the entire board, may designate from 

among its members an executive committee and other committees, each consisting of three 

or more directors, Each such committee shall serve at the pleasure of the board. 

ARTICLE 1V -- OFFICERS 

1. OFFICES, ELECTION, TERM. 

Unless otherwise provided for in the certificate of incorporation, the board may elect or 

appoint a president, one or more vice-presidents, a secretary and a treasurer, and such other 

officers 

as 

it may determine, who shall have such duties, powers and functions 

as 

hereinafter provided. All officers shall be elected or appointed to hold office until the 

meeting of the board. Each officer shall hold office for the term for which he is elected or 

appointed and until his successor has been elected or appointed and qualified. 

2. REMOVAL OR RESIGNATION. 

Any officer elected or appointed by the board may be removed by the board with or without 

cause. 

In the event of the death, resignation or removal of an officer, the board 

in 

its 

discretion may elect or appoint a successor to fill the unexpired term. Any two or more 

offices may be held by the same person, except the offices of president, treasurer, and 

secretary. 

3. PRESIDENT. 

The president shall be the chief executive officer of the corporation; he shall preside at all 

meetings of the members and of the board; he shall have the general management of the 

affairs of the corporation and shall see that all orders and resolutions of the board are carried

During the absence or disability of the president, the vice-president, or if there are more 

than one, the executive vice-president, shall have all the powers and functions of the 

president. Each vice-president shall perform such other duties as the board shall prescribe. 

5. TREASURER. 

The treasurer shall have the care and custody of all 

the funds and securities of the 

corporation, and shall deposit said funds in the name of the corporation in such bank or 

trust company as the directors may eleet; he shall, when duly authorized by the board of 

directors, sign and execute all contracts in the name of the corporation, when countersigned 

by the president; he shall also sign all checks, drafts, notes, and orders for the payment of 

money, which shall be duly authorized by the board of directors and shall be countersigned 

by the president; he shall at all reasonable times exhibit his books and accounts to any 

director or member of the corporation upon application at the office of the corporation 

during ordinary business hours. At the end of cach corporate year, he shall have an audit 

of the accounts of the corporation made by a committee appointed by the president, and 

shall present such audit in writing at the annual meeting of the board, at which time he shall 

also present an annual report setting forth in full the financial conditions of the corporation. 

6. SECRETARY. 

The secretary shall keep the minutes of the board of directors and also the minutes of the 

members, He shall have the custody of the seal of the corporation and shall affix and attest 

the same to documents when duly authorized by the board of directors. He shall attend to 

the giving and serving of all notices of the corporation, and shall have charge of such books 

and papers as the board of directors may direct; he shall attend to such correspondence as 

may be assigned to him, and perform all the duties incidental to his office. 

7. SURETIES AND BONDS. 

In case the board shall so require, any officer or agent of the corporation shall execute to 

the corporation a bond in such sum and with such surety or sureties as the board may direct, 

conditioned upon the faithful performance of his duties to the corporation and including 

responsibility for negligence and for the accounting for all property, funds or securities of 

the corporation which may come into his hands. 

ARTICLE V — CONSTRUCTION 

If there be any conflict between the provisions of the certificate of incorporation and these 

bylaws, the provisions of the certificate of incorporation shall govern.

The bylaws may be adopted, amended or repealed by the board at the time they are entitled 

to vote in the election of directors. Bylaws may also be adopted, amended or repealed by 

the board of directors but any bylaw adopted, amended or repealed by the board may be 

amended by the board members entitled to vote thereon as herein before provided. 

If any bylaw regulating an impending election of directors is adopted, amended or repealed 

by the board, there shall be set forth in the notice of the next meeting of all board members 

for the election of directors the bylaw so adopted, amended or repealed, together with a 

concise statement of the changes made. 

ARTICLE VII -- CONDUCT 

Because of its strong beliefs 

in high moral standards based on traditional values, the 

organization reserves the right to expect from all of its officers and directors to maintain 

high moral standards and social values that do not conflict with traditional spiritual morals. 

ARTICLE VII — INDEMNITY 

The Corporation shall indemnify its directors, officers, and employees as follows: 

Every director, officer, or employee of the Corporation shall 

be indemnified by the 

Corporation against all expenses and liabilities, including counsel fees, reasonably incurred 

by or imposed upon him in connection with any proceeding to which he may be made a 

party, or in which he may become involved, by reason of his being or having been a 

director, officer, employee, or agent of the Corporation or is or was setving at the request 

of the Corporation as a director, officer, employee, or agent of the Corporation, whether or 

not he 

is a director, officer, employee, or agent 

at the time such expenses are incurred, 

except in such cases wherein the director, officer, employee, or agent is adjudicated guilty 

of willful misfeasance or malfeasance in the performance of his duties. The Corporation 

shall provide any person who is an officer, director, employee, or agent of the Corporation 

or was serving at the request of a director, officer, employee, or agent of the Corporation 

the indemnity against expenses of suit, litigation, or other proceedings which is specifically 

permissible under applicable law. 

The foregoing Bylaws were adopted by the directors of®

President 

Treasurer 

Secretary

COURSER COMMUNITY CENTER, INC. 

CONFLICT OF INTEREST POLICY 

ARTICLE I — PURPOSE 

The purpose of the conflict of interest policy 

is to protect COURSER COMMUNITY 

CENTER, Inc. (hereinafter the “Organization™) interest when it is contemplating entering 

into a transaction or arrangement that might benefit the private interest of an officer or 

director 

of the Organization 

or might otherwise 

result 

in 

a possible excess benefit 

transaction. This policy is intended to supplement but not replace any applicable state and 

federal 

laws 

governing 

conflict 

of 

interest 

applicable 

to 

nonprofit 

and 

charitable 

organizations. 

ARTICLE II - DEFINITIONS 

1. CONFLICT OF INTEREST. 

A conflict of interest 

is 

a 

set of circumstances that creates 

a risk that professional 

judgment 

or actions 

regarding 

a 

primary 

interest 

will 

be 

unduly 

influenced 

by 

a 

secondary interest. 

For purposes of this provision, the term "interest" shall include personal interest, interest 

as 

director, 

officer, member, stockholder, shareholder, 

partner, 

manager, 

trustee 

or 

beneficiary of any concern and having an immediate family member who holds such an 

interest 

in any concern. The term "concern" shall mean any corporation, association, 

trust, partnership, limited 

liability entity, firm, person 

or other entity other than the 

organization. 

2. INTERESTED PERSON. 

An interested person includes: any director, officer, key employee, or member of a 

committee with governing board delegated powers, who has a direct or indirect financial 

interest, as defined below. 

3. FINANCIAL INTEREST. 

A person has a financial interest if the person has, directly or indirectly, through business, 

investment, or family:

iii. 

Within the last three years, been an employee of the organization ot of an affiliate 

of the organization or who has a relative who is, or has been within the last three 

years, a key employee of the organization or of an affiliate; 

iv. 

Received, or who has a relative who has received, in any of the last three fiscal 

years of the organization, more than $10,000 

in direct compensation from the 

organization or from an affiliate of the organization (other than reimbursement for 

expenses reasonably incurred as a director or reasonable compensation for service 

as a director); 

v. 

Current employment with, or a substantial financial interest in, any entity that has 

made payments to, or received payments from, the organization or an affiliate of 

the organization for property or services in an amount which, in any of the last 

three 

fiscal 

years, 

exceeds 

the 

lesser 

of $25,000 

or 

two 

percent 

of 

the 

organization’s consolidated gross revenues. 

vi. 

A potential ownership or investment interest 

in, or compensation arrangement 

with, any 

entity 

or individual with which 

the Organization 

is negotiating 

a 

transaction 

or 

arrangement. 

Compensation 

includes 

direct 

and 

indirect 

remuneration as well as gifts or favors that are not insubstantial. 

A financial interest is not necessarily a conflict of interest. Under Article 111, Section 2a 

person who has a financial interest may have a conflict of interest only if the appropriate 

governing board or committee decides that a conflict of interest exists. 

4. RELATED PARTY. 

A Related Party includes officers and directors of the organization, as well as officers and 

directors of any affiliates of the organization. Also included are relatives of those persons 

and entities at least 35% owned by such persons. 

5. RELATED PARTY TRANSACTION. 

Related Party Transactions are defined as transactions between the organization, or any 

of its affiliates, and a Related Party. 

ARTICLE IIT — PROCEDURES 

1. DUTY TO DISCLOSE.

organization is a participant and in which the director might have a conflicting interest. 

The Secretary must provide copies of all such statements to the chair of the Audit 

Committee or, if none, to the chair of the Board. 

In connection with any actual or possible conflict of interest, an interested person must 

disclose the existence of the financial interest to the Audit Committee or, if there is no 

Audit Committee, to the Board of Directors, and be given the opportunity to disclose all 

material facts considering the proposed transaction ot arrangement. 

2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. 

After disclosure of the financial interest and all material facts, and after any discussion 

with the interested person, he/she shall leave the Audit Committee or Board of Directors 

meeting while the determination of a conflict of interest is discussed and voted upon, so 

as 

to 

preclude 

any 

attempt 

by 

the 

conflicted 

person 

to 

influence 

improperly 

the 

deliberations or voting on the matter. 

The remaining Audit Committee or Board of Directors members shall decide if a conflict 

of interest exists. The existence and resolution of the conflict shall be contemporaneously 

documented in the Organization records, including minutes of any meeting where the 

conflict is discussed or voted on. 

3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. 

All potential conflicts that are disclosed shall be addressed in the following manner: 

i. 

An 

interested 

person may make 

a 

presentation 

at 

the 

governing 

board 

or 

committee meeting, but after the presentation, he/she 

shall 

leave the meeting 

during the discussion of, and the vote on, the transaction or arrangement involving 

the possible conflict of interest. 

ii. 

~The 

chairperson 

of 

the 

Audit 

Committee 

or 

Board 

of 

Directors 

shall, 

if 

appropriate, appoint a disinterested person or committee to investigate alternatives 

to the proposed transaction or arrangement. 

iii. 

After exercising due diligence, the Board of Directors or Audit Committee shall 

determine whether the Organization can obtain with reasonable efforts 

a more 

advantageous transaction or arrangement from 

a person or entity that would not 

give rise to a conflict of interest. 

iv. 

If a more advantageous transaction or arrangement 

is not reasonably possible

above determination 

it shall make 

its decision as to whether to cuter into the 

transaction or arrangement. 

4. RELATED PARTY TRANSACTIONS. 

All Related Party Transactions must be disclosed and shall be addressed in the following 

manner: 

i. 

The Organization may not enter into a related party transaction unless the Board 

of Directors 

determines 

that 

the 

transaction 

is 

fair, 

reasonable 

and 

in 

the 

organization’s best interest at the time of determination. 

ii. 

A 

director, 

officer 

or key employee who 

has 

an 

interest 

in 

a 

related party 

transaction must disclose in good faith to the Board of Directors or an authorized 

Board committee the material facts concerning such interest. 

iil. 

~~ Additional restrictions and procedures may 

be set forth 

in the organization’s 

governing documents or a policy adopted by the Board. 

iv. 

No related party with an interest in a related party transaction may participate in 

deliberations or vote on the related party transaction, except that the Board or an 

authorized committee may request that such related party present information 

concerning the transaction at a meeting of the Board or such committee prior to 

commencement of deliberations or voting thereon. 

v. 

Related Party Transactions are likely potential conflicts of interest and shall thus 

be disclosed, addressed, and documented 

in accordance with 

the procedures 

outlined in Article 111, Sections A through C. 

5. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY. 

If the Board of Directors or Audit Committee has reasonable cause to believe a member 

has failed to disclose actual or possible conflicts of interest, it shall inform the member of 

the basis for such belief and afford the member an opportunity to explain the alleged 

failure to disclose. 

If. 

after hearing 

the member's response and 

after making further investigation 

as 

warranted 

by 

the circumstances, 

the governing board 

or committee determines 

the 

member has failed to disclose an actual or possible conflict of interest, 

it shall take 

appropriate disciplinary and corrective action.

The names of the persons who disclosed or otherwise were found to have a financial 

interest in connection with an actual or possible conflict of interest, the nature of the 

financial interest, any action taken to determine whether a conflict of interest was present, 

and the governing board or committee’s decision as to whether a conflict of interest in 

fact existed. 

The names of the persons who were present for discussions and votes relating to the 

transaction or arrangement, the content of the discussion, including any alternatives to the 

proposed transaction or arrangement, and a record of any votes taken in connection with 

the proceedings. 

ARTICLE V — COMPENSATION 

No person who may benefit from 

a compensation arrangement may be present at or 

otherwise participate 

in any Board or committee deliberation or vote concerning that 

person’s compensation, except that the Board or committee may request that the person 

present information as background or answer questions at a committee or Board meeting 

prior to the commencement of deliberations or voting thereon. 

No voting member of the governing board or any committee whose jurisdiction includes 

compensation matters and who receives compensation, directly or indirectly, from the 

Organization, either individually or collectively, is prohibited from providing information 

to any committee regarding compensation. 

ARTICLE VI — ANNUAL STATEMENTS 

Each director, officer and member of a committee with governing board delegated 

powers shall annually sign a statement which affirms such person: 

A. Has received a copy of the conflicts of interest policy; 

B. 

Has read and understands the policy; 

C. 

Has agreed to comply with the policy; 

D. Understands the Organization is charitable and in order to maintain its federal tax 

exemption it must engage primarily in activities which accomplish one or more of 

its tax-exempt purposes.

~~ 

To ensure the Organization operates in a manner consistent with charitable purposes and 

does not engage in activities that could jeopardize its tax-exempt status, periodic reviews 

shall be conducted. The periodic reviews shall, 

at 

a minimum, include the following 

subjects: 

A. Whether compensation arrangements 

and 

benefits 

are 

reasonable, 

based 

on 

competent survey information and the result of arm’s length bargaining. 

B. Whether 

partnerships, 

joint 

ventures, 

and 

arrangements 

with 

management 

organizations 

conform 

to 

the 

Organization’s 

written 

policies, 

are 

properly 

recorded, 

reflect reasonable investment 

or payments 

for goods and services, 

further charitable purposes and do not result in inurnment, impermissible private 

benefit or in an excess benefit transaction. 

ARTICLE VIII —- USE OF OUTSIDE EXPERTS 

When conducting the periodic reviews as provided for in Article VII, the Organization 

may, but need not, use outside advisors, If outside experts are used, their use shall not 

relieve 

the governing board 

of 

its responsibility 

for ensuring periodic reviews 

are 

conducted. 

President 

Date 

Treasurer 

Date 

Secretary 

Date

Filed by Corporations Division Administrator 

Filing Number: 2203129998010 

Date: 11/05/2020 

Online Filin 

RAN 

Be HS AS) PV 

EEN 

Form Revision Date 07/2016 

ARTICLES OF INCORPORATION 

For use by DOMESTIC NONPROFIT CORPORATION 

Pursuant to the provisions of Act 162, Public Acts of 1982, the undersigned corporation executes the following Articles: 

ARTICLE I 

The name of the corporation is: 

" 

. COURSER COMMUNITY CENTER, INC. 

ARTICLE 1X 

The purpose or purposes for which the corporation is formed are: 

; Courser Community Center, Inc. is a nonprofit organization organized exclusively for charitable and educational purposes to provide 

RN 

iresidents of Blanchard, Michigan with asslstance for food, clothing, and recreational and enrichment activities. We provide opportunities for 

. 

regardiess of Income, the ability to exercise, lzarn about physical health, 

and have access to food and other necessary items. 

ARTICLE IXX 

ack 

© The Corporation Is formed upon { yor 

basis, 

* 

1 If formed on a stock basis, the total number of shares the corporation has authority to issue is 

( 

| 

- 

[If formed on a nonstock basis, the description and value of Its real property assets are (If none, insert "none”): 

f 

none 

: The description and value of its personal property assets are (if none, insert "none"): 

{none 

{The corporation is to be financed under the following general plan: 

: 

IBY charitable gifts and grants from individuals, other organizations, and the government, 

ARTICLE IV 

The street address of the registered office of the corporation and the name of the resident agent at the registered office (P.O. 

- 

| Boxes are not acceptable): 

"1. Agent Name: 

TINA MURRAY 

i2, Street Address: 

405 4TH ST

ARTICLE V 

| 

! The name(s) and address(es) of the incorporator(s) is (are) as follows: 

TINA MURRAY 

R 

i 

Use the space below for additional Articles or for continuation of previous Articles. Please identify any Article being continued or added, 

} 

ARTICLE VI 

ji 

THE CORPORATION 1S ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL AND SCIENTIFIC PURPOSES, INCLUDING FOR 

; 

+ SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS AN EXEMPT ORGANIZATION UNDER SECTION 501 

: 

(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE, 

: 

i NO SUBSTANTIAL PART OF THE ACTIVITIES OF THE CORPORATION SHALL CONSIST OF THE CARRYING ON OF PROPAGANDA OR OTHERWISE 

a 

ATTEMPTING TO INFLUENCE LEGISLATION, AND THE CORPORATION SHALL NOT PARTICIPATE IN, OR INTERVENE IN, ANY POLITICAL 

: ORGANIZATION SHALL NOT CARRY ON ANY OTHER PURPOSES NOT PERMITTED TO BE CARRIED ON (A) BY AN ORGANIZATION EXEMPT FROM 

| 

FEDERAL INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, OR CORRESPONDING SECTION OF ANY FUTURE 

FEDERAL TAX CODE, OR (8) BY AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) (2) OF THE 

: 

INTERNAL REVENUE CODE, OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE, 

NO PART OF THE NET EARNINGS OF THE ORGANIZATION SHALL INURE TO THE BENEFIT OF; OR BE DISTRIBUTED TO ITS MEMBERS, 

| 

. TRUSTEES, OFFICERS, OR OTHER PRIVATE PERSONS, EXCEPT THAT THE ORGANIZATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY 

| 

SET FORTH IN THE PURPOSE CLAUSE HEREOF. 

' UPON DISSOLUTION OF THE CORPORATION, ASSETS SHALL BE DISTRIBUTED FOR ONE OR MORE EXEMPT PURPOSES WITHIN THE MEANING 

' 

OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE, OR 

+ 

SHALL BE DISTRIBUTED TO THE FEDERAL GOVERNMENT, OR STATE OR LOCAL GOVERNMENT FOR PUBLIC PURPOSE. ANY SUCH ASSET NOT 

| SO DISPOSED OF SHALL BE DISPOSED OF BY THE COURT OF COMPETENT JURISDICTION OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE 

i 

OF THE CORPORATION IS THEN LOCATED, EXCLUSIVELY FOR SUCH PURPOSE OR TO SUCH ORGANIZATION OR ORGANIZATIONS AS SAID 

COURT SHALL DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES. 

o Signed this 2nd Day of November, 2020 by the incorporator(s), 

. 

BR 

3 

Le: 

:] 

Tina Murray 

Incorporator 

By selecting ACCEPT, 

I hereby acknowledge that this electronic document is being signed in accordance with the Act. 

1 further certify 

' that to the best of my knowledge the information provided Is true, accurate, and in compliance with the Act. 

’ 

¢ Decline 

@ Accept 

CAMPAIGN ON BEHALF OF ANY CANDIDATE FOR PUBLIC OFFICE. NOTWITHSTANDING ANY OTHER PROVISION OF THIS DOCUMENT, THE 

| 

! 

REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES 

| 

:

Filed by Corporations Division Administrator 

Filing Number: 220312999010 

Date; 11/05/2020 

MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

FILING ENDORSEMENT 

This is to Certify that the 

ARTICLES OF INCORPORATION 

for 

COURSER COMMUNITY CENTER, INC. 

0 number: | 

received by electronic transmission on 

November 02, 2020 

, is hereby endorsed. 

Filed on 

November 05, 2020, by the Administrator. 

The document Is effective on the date filed, unless a subsequent effective date within 90 days after 

received date is stated in the document. 

In testimony whereof, 

| have hereunto set my 

hand and affixed the Seal of the Department, 

in the City of Lansing, this 5th day 

of November, 2020. 

tn Clg

Parcel Number: 

37-12-050-32-041-00 

Jurisdiction: 

ROLLAND TOWNSHIP 

County: 

ISABELLA 

Pri

Grantor 

Grantee 

Sale 

Sale 

|Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& 

Page 

SCHANKIN GREG 

& BRENDA 

COURSER ROLLAND 

J TRUST 

45,000 

01/11/2020 

wD 

03-ARM'S LENGTH 

1874 

885 

Property Address 

Class: 

COMMERCIAL-IMPROVE Zoning: 

Building Permit (s) 

Date 

405 

s 

FOURTH 

ST 

School: 

MONTABELLA COMM SCHOOLS 

P.R.E. 

0% 

Owner's Name/Address 

7 

Saal Sali CENTER INC 

2024 Est TCV 125,207 TCV/TFA: 

6.26 

BLANCHARD 

MI 

49310 

X 

Improved 

Vacant 

Land Value Estimates 

for 

Land Table 

6.COMMERCIAL 

/ 

I

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%A

oe 

Tp 

VILLAGE 

1300.00 125.00 1.0000 0.0000 

180 

1

Zax Description 

- 

149,846.400 Sq Ft 

0.57 

1

Gravel 

Road 

T13N R6W VILLAGE 

OF BLANCHARD 

Paved Road 

BLKS 

32 

& 

41 

Storm Sewer 

SPLIT/COMBINED ON 01/24/2022 FROM 

Sidewalk 

— 

1300 Actual 

Front 

Feet, 

3.44 

Total Acres 

* 

denotes lines 

that 

do 

not contribute 

to 

the total

Total 

E

12-050-00-250-00, 

12-050-00-320-00; 

Water 

sy 

Sewer 

Comments/Influences 

Electric 

Split/Comb. 

on 01/24/2022 completed 

Gas 

01/24/2022 

EA 

NEW CONFIGURATION; 

Curb 

Parent 

Parcel (s): 

12-050-00-250-00, 

Street 

Lights 

12-050-00-320-00; 

Standard Utilities 

Child Parcel(s): 

12-050-32-041-00, 

Underground Utils. 

12-050-31-042-00; 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Building 

Value 

Assessed 

Value 

Who 

When 

What 

2024 

20,200 

62,600 

EE 

————Y TV 

09/20/2009 

INSPECTED 

2023 

18,700 

53,000 

The Equalizer. 

Copyright 

(c) 

1989 

- 2009. JM 

09/22/2009 DATA ENTER 3533 

Licensed 

To: 

Township 

of Rolland, 

County 

0 

0 

of Isabella, 

Michigan 

2021 

0 

0 

**%* 

Information herein deemed reliable but 

not guaranteed***

Commercial/Industrial Building/Section 

1 

of 

1 

Parcel Number: 

37-12-050-32-041-00 

Print

Desc. 

of Bldg/Section: 

<<< 

Calculator 

Cost 

Computations

Calculator 

Occupancy: 

Schools 

- 

Classrooms 

Class: 

C 

Quality: 

Low 

Cost 

Construction 

Cost 

Stories: 

1 

Story Height: 

8 

Perimeter: 

1100 

20,000 

: 

— 

i 

Gross Bldg Area: 

20,000 

High 

Above Ave. 

Ave. 

; X 

Low 

pase Rate 

for Upper Floors 

= 112.01 

Stories Above Grd: 

1 

** 

¥% 

Calculator Cost 

Data 

** 

*x 

. 

Average 

Sty Hght 

: 

8 

Quality: 

Low Cost 

(10) 

Heating system: 

Space Heaters, 

gas with 

Fan 

C

Bsmnt Wall Hght 

Heat#1: Space Heaters, 

Gas with Fan 

50%: 

Adjusted Square Foot Cost for Upper Floors 

= 114.64 

Heat#2: 

Space Heaters, 

Gas 

with 

Fan 

0% 

Depr. 

Table 

2% 

Ave. 

SqFt/Story: 

20000 

Total 

Floor 

Area: 

20,000 

Base 

Cost 

New 

o

Effective Age 

: 

57 

Ave. Perimeter: 

1100 

Physical 

%Good: 

40 

Has Elevators: 

Reproduction/Rep

Func. 

%Good 

: 

10 

Eff.Age:57 

Pny.%Good/Abnr.Phy./Func./Econ./Overall 

Economic %Good: 

100 

*%* Basement 

Info 

*** 

Total De

3 

Area: 

Year Built 

Perimeter: 

ECF 

(COMML/IND) 

0.880 => TCV 

Remodeled 

erimeter: 

Type: 

Replacement Cost/Floor Area= 114.64 

Est. 

TCV

Overall 

Bldg 

Heat: 

Hot 

Water, 

Radiant 

Floor 

Height 

¢ 

ry 

* Mezzanine 

Info 

* 

Omments: 

Area 

#1: 

Type 

#1: 

Area 

#2: 

Type 

#2: 

* 

Sprinkler 

Info 

* 

Area: 

» 

Type: 

Low 

(1) 

Excavation/Site 

Prep: 

(7) 

Interior: 

(11) 

Electric and Lighting: 

(3%) 

"(ZY 

Foundation: 

Footings 

(8) 

Flumbing: 

S— 

: 

= 

Outlets: 

Fixtures: 

X 

Poured Conc. 

Brick/Stone 

Block 

Many 

Average 

Few 

1 

Above Ave. 

Typical 

None 

Few 

Few 

- 

. 

Average 

Average 

Total 

Fixtures 

Urinals 

Many 

Many 

J 

Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-Piece Baths 

Water Heaters 

Typical 

Typical 

Shower Stalls 

[Wash Fountains 

Toilets 

‘Water Softeners 

Flex Conduit 

Incandescent 

ud 

Rigid Conduit 

Fluorescent 

(4) 

Floor Structure: 

Armored Cable 

Mercury 

(40) 

Non-Metalic 

Sodium Vapor 

(5) 

Sprinkiers: 

Bus 

Duct 

Transformer 

Th

- 

(13) 

Roof Structure: 

Slope=0 

(5) 

Floor Cover: 

(10) 

Heating and Cooling: 

Gas 

Coal 

‘Hand Fired 

1011 

Stoker 

{Boiler 

(14) 

Roof Cover: 

(6) 

Ceiling: 

*** 

Information herein 

deemed reliable 

but 

not guaranteed***

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 24-003423 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable, If you do not submit this 

document, you may be held in default. 

Section 1: Respondent’s Contact Information 

Filer Type: Local Unit of Government 

Township Of Rolland (ISABELLA) 

First Namo 

M1. 

Last Name/Company Name/Unit of Government 

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

City or Town 

State 

ZIP Code 

Michigan 

Telephone Number 

Fax Number 

E-mail Address 

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

First Nance 

MI. 

Last Name 

Denise 

M 

Hall 

Firm Name (if any) 

Address (No, Street, P.O, Box or Rurat Route} 

5887 Schafin Drive 

City or Town 

State 

ZIP Code 

Weidman 

Michigan 

48893 

Telephone Number 

Fax Number 

989-644-3413 

E-mail Address 

denise_equitya@yahoo.com 

Section 3: Subject Property Information

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

‘This abandoned school property was transferred from Mr Courser to the Courser 

Community Center in 2021 , with the intention to refurbish the building and sum it into a 

community center, They obtained their 501c3 and applied for exemption. It was granted 

and continued through the 2022 assessment/tax year. It was assessed on the 2023 roll 

when the township saw tio movement toward using it for the charitable intentions. The 

2023 non-exempt status was not appealed, 

Since 2021 the building has fallen into even more disrepair and there has been Jittle or 

no movement to make it usable. The organization has not been occupying or using the 

building for their charitable mission and cannot predict when the situation will change. 

The Township decided to continue assessing the parcet an the 2024 assessment roll for 

this reason. 

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)? 

[f yes, check which BOR Petitioner attended; 

If no, was the Notice of Assessment properly sent ta Petitioner prior to the March BOR? *Submit a copy of the Natice of Asscssmant with the Answer. 

If the July or December BOR revised (ho assessments) at iss, did it have authority? 

If yes, cite the Board's authority. 

Was the assessment(s) at issuc established as the result of a clerical error or mutual mistake of fact? 

If yes, explain. 

Ts Petitioner appealing from a State Tax Commission Order? 

1f so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

ORLENE HAWKS 

DIRECTOR 

List the date the BOR denied Petitioners Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the cxemption al the BOR? 

If Yes, check which BOR Petitioner attended: 

Tax Year(s) denied: 

List the date the exemption was denied: 

2023, 2024 

- 2023 not appealed - 2024 appealed to MBOR 

1/41/2023 

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

211.70 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

‘What do you believe the classification should be: 

Section 6: Valuation Information +use he muttipie parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

12-050-32-041-00 

Classification of Property: 

Real 

Commerciat 

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

62600 

Current Taxable Value as established by the BOR: 

55650 

‘What do you believe is the fair market value (also known as True Cash Valuc)? 

125200 

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value, 

62600 

Hf you betieve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature 

Respondent or Atiomey/ Authorized Represontative’s Signature: 

/s/ Deaise 

M Hall

8 H- 00343 

oe gone Trem: 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is Issued under 

the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This ls a model assessment nolice to be used by the local assessor. 

FROM: ROLLAND TWP - ISABELLA CO 

PARCEL IDENTIFICATION 

EQUITY ASMNTS INC 989-644-3413 

: 

-050-32-041- 

EE fiMNTS 

PARCEL NUMBER: 

37-12-050-32-041-00 

WEIDMAN, M| 48893 

PROPERTY ADDRESS: 

405 8 FOURTH ST 

BLANCHARD, MI 49310 

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

PRINCIPAL RESIDENCE EXEMPTION 

COURSER COMMUNITY CENTER INC 

% Exempt As "Homeowners Principal Residence™ 

00% 

PO BOX 93 

% Exempt As "Qualified Agricultural Property”: 

00% 

BLANCHARD MI 49310 

% Exempt As "MBT industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt 

As "Qualified Forest Property": 

a Yes 

[X| 

No 

Exempt As "Development Property™: 

[1 Yes 

No 

LEGAL DESCRIPTION: 

T13N R6W VILLAGE OF BLANCHARD 

BLKS 32 & 41 

SPLIT/COMBINED ON 01/24/2022 FROM 12-050-00-250-00, 12-050-00-320-00; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

(COMMERCIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

201 

(COMMERCIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

EN AMOUNT 

CHANGE FROM 

year by approximately: 

$137 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

53,000 

55,650 

2,850 

2. ASSESSED VALUE: 

53,000 

62,600 

9,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV): 

53,000 

62,600 

9,600 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

The 2024 Inflation rate Multiplier is: 1.05 

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

Name: 

Phone: 

Email Address: 

DENISE M HALL 

(989) 644-3413 

DENISE_EQUITYA@YAHOO.COM

Yo G03Y AZ 

10/03/2024 

12:14 

pM 

2024 BOARD OF REVIEW DECISION 

FROM 

ROLLAND TWP - ISABELLA CO 

EQUITY ASMNTS INC 989-644-3413 

5887 SCHAFIN DR 

WEIDMAN, MI 48893 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and fegal description optional): 

37-12-050-32-041-00 

405 S FOURTH ST 

COURSER COMMUNITY CENTER INC 

PO BOX 93 

BLANCHARD MI 49310 

TI3N R6W VILLAGE OF BLANCHARD BLKS 32 & 41 

SPLIT/COMBINED ON 01/24/2022 FROM 12-050-00-250-00, 12- 

050-00-320-00; 

'HIS PROPERTY IS CLASSIFIED AS 

201 

(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 37-12-050-32-041-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

EXEMPTION DENIED. CHARITABLE ORG OWNED BUT NOT BEING USED. 

[2024 ORIGINAL ASSESSED VALUE 

62,600 

| 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

62,600 

(If the above amounts are the same, no revisions have occured) 

| 2024 ORIGINAL TAXABLE VALUE 

55,650 

| 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

55,650 

| 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http:/fwww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm]

erage 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

ROLLAND J COURSER 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003423 

TOWNSHIP OF ROLLAND 

, 

Respondent(s) 

PROOF OF SERVICE 

DENISE M HALL 

states that on 

04/14/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the EVIDENCE/DOCUMENTS 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served) 

ROLLAND J COURSER 

PO BOX 353 

HIGHLAND MI 48357 

iY 

[Signature of person who is serving/mailing copy] 

Denise M Hed

divd 39v1S0d Sn 

Svs 

dt 

ed 

110 

3 

[a] 

b 

cisments 

488 

Schatin Dr 

idmian, MI 488 

/ 

= 

Equity 

> 3 

W 

0 Bo 303

Lars 

Ro 

M

Dp

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