SBA 2012 TC Assets LLC site 46880.pdf

Sba 2012 Tc Assets LLC, Site Mi 46880, Petitioner V Township Of Macon, Respondent · 24-003440-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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 or Notice of Uncapping) with this Small Claims 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.I. 

Last Name/Company Name 

SBA 2012 TC Assets LLC, Site MI 46880 

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

8051 Congress Ave 

City or Town 

State 

ZIP Code 

Boca Raton 

FL 

33487 

Telephone Number 

Fax Number 

713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.I 

Last Name 

Brent 

D. 

Wornat 

Firm Name (if any) BDO USA 

od 

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

27 

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

TX 

|77019 

Telephone Number 

Fax Number 

713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [[] vest 

[J] No**

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ali that apply) 

{#4 True Cash and Taxable Value 

[OJ Poverty Exemption 

[OO Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Tower site is over valued and the increase is beyond the 5% allowed. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing! 

| 

| 

| 

| 

| 

2024 

| 

| 

| 

| 

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

[No 

If Yes, check which BOR you attended AND attach the BOR decision: [| March 

[] July 

[J December 

If No, check the applicable reason(s): 

[vi] Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

46MAD0-901-0590-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

81,800 

Current Taxable Value as established by the BOR: 

81,800 

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

120,000 

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

60,000 

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

60,000 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunaf* 

Parcel tdentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

if Improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

(} Yes 

[i] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Od Yes 

(™] No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention 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. 

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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your 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 your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

— 

Petitioner or Attorney/Authotized Representative’s Signature: 

VY an 

~ 

Isl 

L

{ Melon Dope 

ney 

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. 208 of 1893, Sec, 211.24 (c) and Sec.211.34c, as amended, This Is 

a model assessment natica to be used by the local assessor. 

FROM \JACON TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

MACON TOWNSHIP 

PARCEL NUMBER: 

001. 

301 N MAIN ST 

h 

48MA0-901-0590-00 

ADRIAN, MI 49221 

PROPERTY ADDRESS; 

’ 

12566 TEUFEL HWY 

BRITTON, MI 49229 

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

PRINCIPAL RESIDENCE EXEMPTION 

SBA 2012 TC ASSETS LLC 

RO 

% Exempt As "Homeowners Principal Residence": 

00% 

ATTN: TAX DEPARTMENT 

ING 

% Ens As "Qualified Agi Property": 

00% 

oo roe faye 

% Exempt 

As "MBT Industrial Personal"; 

00% 

IV Ww 

% Exempt 

As "MBY Commercial Personal”: 

100.00% 

ry 

Exempt As "Qualified Forest Property": 

[| Yes 

[X] 

No 

Lena co 

Exempt As "Development Property": 

[OvYes 

[X] 

No 

LEGAL DESCRIPTION: 

PERSONAL PROPERTY 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

251 

(COMMERCIAL PERSONAL) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT; 

251 

(COMMERCIAL PERSONAL) 

PRIOR AMOUNT 

CURRENT TENTATIVE 

SHANQE From. 

YEAR: 

2023 

AMOUNT YEAR: 524 

CURRENT YEAR 

1. TAXABLE VALUE: 

67.600 

81,800 

14,200 

2. ASSESSED VALUE: 

67,600 

81,800 

14,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

x 

Re 

teed ng 

did” 

4, STATE EQUALIZED VALUE (SEV): 

67,600 

81,800 

14,200 

5. There WAS or WAS NOT a transfer of ownership on this property In2023 

WAS NOT 

6. Assessor Change Reason(s): 

The 2024 Infiation rate Multiplier is: 1,05 

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

Name: 

Phone: 

Email Address: 

MARCHELLE L DELONG 

(517) 264-4537 

DEVAN.DELONG@LENAWEE.MIL.US 

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

SBA 2012 TC Assets, LLC 

BE 701 

MICHIGAN TAX TRIBUNAL 

T16170 

Check Number: 

1160648 

Date: 

05/22/2024 

Invoice Number 

Invoice Date 

Description 

Gross Amount 

Taxes Withheld 

Net Amount 

MI46880PTAX41257 

05/22/2024 

Fee 

$250.00 

$0.00 

$250.00 

$250.00 

$0.00 

$250.00

PROPERTY TAX DEPARTMENT 

Statement of Agency 

Taxpayer hereby appoints BDO USA, PC as agent for the purpose of filing 

real estate and personal property statements, renditions, or returns and/or 

assessment appeal applications or petitions for review of valuation with all 

counties, appraisal districts and/or Assessment Appeal Board, Board of 

Review, or Board of Equalization, appearing before said Board(s), 

examining any records and discussing with the appropriate governmental 

authority the assessment of any property owned by the taxpayer. 

This agency shall remain in effect until written notice of termination is issued 

by an officer of the company. 

SBA Communications Corporation and subsidiaries 

Name of Taxpayer 

Jill Patterson 

- 

Name 

Je 

VP, Tax 

Title 

iad laoad 

Date 

th 

: 

re ft sworn before me on this A 

day of Qos 

9 oa 

Aq 

Notary Public 

ee]

SBA Communications Corporation - Listing of US Operating Entities 

Asset Development, LLC 

Better Grid, LLC 

Better Grid Holdings, LLC 

Crossbar Ventures, LLC 

Golden State Licensing, LLC 

Icon Towers IT, LLC 

LCS Communications, LLC 

LCS RT Communications, LLC 

Memphis Towers, LLC 

Mote Bars Wireless, LLC 

OFO LLC 

Quality Tower Developers, LLC 

SBA 2012 TC Assets, LLC 

SBA 2012 TC Assets Land, LLC 

SBA 2012 TC Holdings, LLC 

SBA 2012 TC Land II, LLC 

SBA BTS, LLC 

SBA Communications Corporation 

SBA Connect, LLC 

SBA DAS & Small Cells, LLC 

SBA Depositor LLC 

SBA Edge, LLC 

SBA Bdge (JAX), LLC 

SBA GC Holdings, LLC 

SBA GC Parent, LLC 

SBA GC Parent 11, LLC 

SBA GC Towers, LLC 

SBA Guarantor LLC 

SBA Holdings LLC 

SBAHQ, LLC 

SBA Infrastructure, LLC 

SBA Land, LLC tka TCO Land LLC 

SBA Monarch Steel, LLC 

SBA Monarch Towers I, LLC 

SBA Monarch Towers II, LLC 

SBA Network Management, Inc. 

SBA Network Services, LLC 

SBA New Builds, LLC 

SBA RSA Holdings, LLC 

SBA Senior Finance II LLC 

SBA Senior Finance, LLC. 

SBA Site Management, LLC 

SBA Sites, LLC 

SBA Stee! LLC

SBA Communications Corporation - Listing of US Operating Entities 

SBA Towers VIII, LLC 

SBA Towers X, LLC 

SBA Towers, LI.C 

SBA TRS Heldeo, LLC 

SBA Ventures, LLC 

SBA Worth Telecom, LLC 

Tower Funding, LLC 

Tower Funding 11, LLC 

Tower Funding III, L.P. 

Tower Funding GP, Inc. 

TV6 Holdings LLC 

Wireless Acquisition Funding, LLC

BDO 

A 

Mi chigar 

T Ay

RP & fox 

Lansipg 

MI

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