Full record / Partial_Dismissal_-_Classification.2025-11-05_14-52-53.0000.pdf

Partial_Dismissal_-_Classification.2025-11-05_14-52-53.0000.pdf

Christian Rainbow Bridge Trust, Petitioner V Township Of Sherman, Respondent · 25-003769-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christian Rainbow Bridge Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003769

Township Of Sherman,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that 

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

1 MCL 211.34c(6). (Emphasis added.)

Page 2

Joanne Desrosiers

Christian Rainbow Bridge Trust

334 West Baseline Road

White Cloud , MI 49349

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christian Rainbow Bridge Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003769

Township Of Sherman,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that 

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”2 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

2 MCL 211.34c(6). (Emphasis added.)

PDF reading copy

← View full record