26-000996.pdf
Gathergrounds Michigan LLC Petitioner Vs. Township Of Leoni Respondent · 26-000996-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED AUG 2 6 2026 STATE OF MICHIGAN UNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIR§CHIGAN TAX. TRIE Gathergrounds Michigan LLC , MICHIGAN TAX TRIBUNAL Petitioner, \Y; MTT Docket No. 26-000996 Leoni Township i Parcel No.: 000-04-35-400-001-02, Respondent. 000-04-35-400-001-13 ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. x Admit Deny. The subject properties are both REAL property and are classed Commercial and Agriculture. 2. Admit x Deny. The subject properties were both protested at the 2026 March Board of Review. 3. x Admit _ Deny. 4. x Admit __ Deny. 5. _x Admit __ Deny. 6. x Admit Deny. Vi ~__ Admit Deny. Respondent neither admits nor denies the allegations contained in Petitioner’s Petition but leaves Petitioner to his proofs. © x Admit Deny. 9. x Admit Deny. 10. _ Admit x Deny. Respondent states that the assessment is a fifty percent of True Cash Value. Based on the General Property Tax Act Section 211.27, the True Cash Value is correct. Respondent requests that the Tribunal enter an order stating that the 2026 values set by the Board of Review are fair and equitable.
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON [. BROWN, DPA DIRECTOR GRETCHEN WHITMER GOVERNOR Gathergrounds Michigan LLC Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 26-000996 Leoni Township Respondent. MULTIPLE PARCEL ANSWERFORM 1 OF 1 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2026 000-04-35-400-001-02 Real Commercial 2026 000-04-35-400-001-13 Real Agricuiture 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value | Assessed Value | Taxable Value 2026 000-04-35-400-001-02 (985,164 492,582 492,582 2026 000-04-35-400-001-13 482,030 241,015 241,015
Page 3
MTT Docket No. 26-000996 Page 2 of 2 3. Respondent contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 000-04-35-400-001-02 985,164 492,582 492,582 2026 000-04-35-400-001-13 482,030 241,015 241,015 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 000-04-35-400-001-02 635,164 317,582 317,582 2026 000-04-35-400-001-13 382,030 191,015 191,015
Page 4
Parcel Number: 38-000-04-35-400-001-02 Jurisdiction: LEONI TOWNSHIP County: JACKSON Printed on 08/19/2026 Grantor [roan | Sale| Sale Inst. |Terms of Sale Liber |Verified Prent. | Price| Date | Type | & Page By Trans. | | | | |ROARKEY RETREAT LLC | GATHERGROUNDS MICHIGAN LL| 531,097| 12/30/2025 [MLC |03-arM'S LENGTH [2275/0302 |BUYER/SELLER 100.0 ROARK TIMOTHY E SR & TAMM ROARKEY RETREAT LLC | 1| 12/30/2025 jac | 05-CORRECTING TITLE |2275/0287 |BUYER/SELLER 0.0 ROARKEY RETREAT LLC |ROARK TIMOTHY & TAMMY L E| 100) 12/12/2023 |WD | 14-INTO/OUT OF TRUST 2230/1296 BUYER/SELLER 0.0 |7800 CUTLER RD LLC |ROARKEY RETREAT LLC | 900,000 03/08/2017 |WD |16-LC PAYOFF 2096/158 BUYER/SELLER 0.0 |Property Address [class: COMMERCIAL-IMPROV Zoning: AG AG [Building Permit (s) Date Number Status [7800 CUTLER RD School: EAST JACKSON COMMUNITY SCHS | DECK 05/03/2010 |PB100062 COMPLETED | P.R.E. 0% | | |Owner's Name/Address VAP %: T T |GATEERGROUNDS MICHIGAN LLC 2026 Est TCV 985,164 TCV/TFA: 215.67 1883 W ROYAL HUNTE DRIVE SUITE 200A . = 2 mprove |Vacan | Lan alue stimates ox an a. e . CEDAR CITY UT 84720 X |T d | AY% tk Land Val Est Li fi Land Table 2001.2001 COM COMMERCIAL USAGE Public | * Factors * Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value — ¥ [Dirt Road COMMERCIAL OTHER PARCELS 1635280 SqFt 0.40000 100 654,112 Tax Description |” |eravel Road 37.54 Total Acres Total Est. Land Value = 654,112 COM AT THE E 1/4 POST OF SEC 35 TH paved Road S00°32'24E 660 FT ALG E LN TH W 1737.25 Storm Sewer ) FT FOR POB TH CONT W 625 FT TH S 455 FT ls1dewali Land Improvement ‘Cost Estimates Co TH E 300 FT TH S 625 FT TH E 290 FT TH S Description Rate Size § Good Cash Value Water / 5 3.5 2 2 |480 FT TH E 180 FT TH N 200 FT TH E 845 SEs D/W/P: 3.5 Concrete 6.77 43560 29 85,521 [BI ZH N_350 PT TH. W242 EL THN 1010 FF X |Electric food Frame Total Estimated Land RU, 118 True ye ore "SuBgmer To A 66 3% WivE EASEMENT FoR | |Sa3 : SUBJECT TO A Curb =r - = = | INGRESS & EGRESS | sepest mugnes | Hox Description for Permit PB100062, Issued 05/03/2010: 22 X 24 DECK |Comments/Influences |x |standard Utilities |SUBJECT TO A 66 FT EASEMENT & | |Underground Utils. | RESTRICTIONS OF RECORD SEE RECORD FILE Topography of Ne 3 of Site X [Level |Rolling Low |High |Landscaped | | Swamp | X [Wooded | X |Pond Waterfront [Ravine | [Wetland | : S— =: | Flood Plain [Yeax Land| Building Assessed Board of| Tribunal/ Taxable | | Value Value Value| Review Other Value Who When What [2026 327,056] 165,526 492,582) 492,582M| 492,5828 =. was [MM 05/10/2022 DATA ENTER |2025 | 327,056] 171,970 499,026 265,018C The Equalizer. Copyright (c) 1999 - 2009. KC 04/11/2022 INSPECTED 2024 27.056 171.424 198.4 > Licensed To: Township of Leoni, County of cs 05/17/2017 INSPECTED 32.058] a | 8, 80] 257,050C |gackson, Michigan [2023 | 327,056 183,526] 510,582] 244,810C *** Information herein deemed reliable but not guaranteed***
Page 5
‘Parcel Number: 38~000-04-35-400-001-02, Land Image Printed on 08/19/2026 Due W 1373’ NORTH 2 | 9 p i [3 a 14 a 2 EB - 8 37.54 ACRES +/- z in a ~ 0 [) o 66' EASEMENT a Due E 290° Due W 242° ° n . [al 8 z - © 0 a g bo Due E 845° a R z [: 3 a ‘Sketah by Ape Sketoh +** Information herein deemed reliable but not guaranteed®**
Page 6
‘Residential Building
1
of
1
Parcel Number:
38-000-04-35-400-001-02
Printed on
08/19/2026
Building Type
(3)
Roof
(cont.)
(11)
Heating/Cooling
|
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks
|
(17)
Garage
Single
Family
X{Eavestrough
X lGas
|
Oil
Elec.
| 1
[Appliance Allow.
Interior
1
Story | AreaiType
Year Built:
X
Mobile Home
X!Insulation
[Wood
|
Coal
Steam
Cook
Top
Interior
2
Story
TE
Car Capacity:
Town Home
12|Front Overhang
TE
vi WV
-
Dishwasher
2nd/Same
Stack
TisTreated rood
Class:
|
Duplex
12|0ther Overhang
orced
Warm Air
Garbage Disposal
Two Sided
(Treated
Wood
ip rorior:
|
|A-Frame
all nce ir
Bath Heater
Exterior
1 Story
|
;
Brick Ven.:
i
Vent
Fan
Exteri
2
st
H
¥ [food
Frame
(4) fncerior
Heat Pump
Hot Tub
srefap 1 Story |
Commen mali:
nn
¥
Drywall
Plaster
Unvented Hood
{Prefab
2 Story
Foundation:
Building Style:
Paneled
Wood T&G
Vented Hood
{Heat Circulator
{Finished
?:
Yes
1
8TY
Trim
&
Decoration
Intercom
Raised Hearth
Auto.
Doors:
-
.
Jacuzzi
Tub
Wood Stove
Mech.
Doors:
Tr
built [Remodeled
|Bx
|X ord
|
Min
Jacuzzi repl.Tub
Direct-Vented
Ga
i
Area:
Loe
{
-
:
.
Oven
|
%
Good:
Condition:
Average
Size
of Closets
Microwave
Class: ow
20
|
Storage Area:
[Lg
Tx jord
|
[Small
Standard Range
Floos area.
“
:
No Conc.
Floor:
-
-
oh
-
+
X
[Central Air
Self Clean Range
:
Room List
Doozs
|
Solid/ X|H.C.
Hood Furnace
Sauna
Total es Yew
SA
BCE
Bsmnt Garage:
Basement
T
Trash Compactor
:
’
)
41st Floor
(5) Floors
(12) Electric
eo heoor
Estimated T.C.V: 34,647
[Carport Area: 200
3{2nd Floor
Kitchen:
200]Amps Service
Security System
jRoof: Aluminum
3iBedrooms
Other:
Carpeted
-
:
-
Other:
No./Qual.
of Fixtures
Cost Est.
for
Res.
Bldg:
1
Mobile Home
1
STY
Cls
Low
Blt
2002
(1)
Exterior
Ex.
|x
|ord.
|
[in
(11)
Heating System:
Forced Warm Air,
Air Conditioning
i
:
13
Ld
-
=
552
1
A
= 552
SF
Wood/ Shingle
6]
Ceilings
Ground Area =
552
SF
Floor
Area
.
X |Aluminum/Vinyl
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
$ Good=46/100/100/100/46
Brick
X {Drywall
|
Many
| X jAve.
|
| Few
Building Areas
|
13)
Plumbing
Type
Ext.
Walls
Roof/Fnd.
Size
Cost
New
Depr.
Cost
X {Insulation
|
Main Home
Ribbed
Metal
552
—
Average Fixture(s) | Expando
384
(2)
Windows
(7)
Excavation
1
3 Fixture Bath
Total:
50,
634
23,293
:
:
.
,
Many
Large
Basement:
0
S.F.
2 Fixture Bath
Other Additions/Adjustments
X
Avg.
X
Avg.
Crawl:
0
S.F.
Softener,
Auto
Water/Sewer
Few
Small
Slab:
0
S.F.
Softener,
Manual
1000 Gal Septic
1
4,191
1,928
eed Eee
Height to Joists:
9.0
Sorex eed Heat
. Hater Well,
200 Feet
1
9,529
4,383
Metal
Sash
unbi
ec
Extra Toilet
% vinyl Sash
(8)
Basement
aia fo
Treated Wood
176
3,576
1,645
X [Double Hung
12[Conc.
Block
Treated Wood
153
3,263
1,501
N
-
i
Separate Shower
Built-Ins
Horiz.
Slide
Poured Conc.
;
;
:
i
Ceramic Tile Floor
Appliance Allow
1
1,639
754
Casement
{Stone
;
i
5
)
‘
!
Ceramic Tile Wains | carports
|X
(Double Glass
{Treated Wood
Ceramic Tub Alcove
es
|
|Patio Doors
X|Concrete Floor
wminum
200
2,484
1,143
Ix
Storms
& Screens
(9)
Basement
Finish
Vent
Fan
Totals:
75,316
34,647
;
(14) Water/Sewer
Notes: RENTAL
3)
Roof
t
i
=
.
(3)
Roo
Ieoioarion
SF
Public Water
ECF
(2001 COMMERCIAL
}
1.000
=>
TCV:
34,647
¥X
gable
Gambrel
{Living
SF
Public Sewer
Hip
Mansard
Walkout Doors
(B)
Water Well
Flat
Shed
[No Floor
SE
1000 Gal Septic
.
Walkout
Doors
(A)
2000
Gal
Septic
X
|Asphalt Shingle
(10)
Floor Support
ie)
L
S$
Items:
—
Joists:
2 X 10 X 16
ume
Sw
Chimney:
Metal
Unsupported Len:
Cotr.Sup:
WOOD BEAM
*x* Information herein deemed reliable but not guaranteed***Page 7
Parcel Number:
38-000-04-35-400-001-02,
Residential Building
1
DECK
17
153 SF
32
EXPANDO
384
SF
12
Sketoh by Apex Sketch
**%
Information herein deemed reliable
but
not guaranteed***
Oo
=
MOBILE HOME
552 SF
12
METAL{ AWNING
Printed
on
08/19/2026Page 8
"Agricultural Improvement
Card
1
of
1
Parcel Number:
38-000-04-35-400-001-02
Printed on
08/19/2026
Building Type
Utility Lean-Tos
Barn
-
Bank
(2
Story)
Year Built
1900
1900
Class/Construction
D, Pole
D, Pole
Quality/Exterior
Low Cost
Average
#
of Walls,
Perimeter
Lean-To,
66
4
Wall,
156
{ Height
30
30
| Heating System
No Heating/Cooling
No Heating/Cooling
Length/Width/Area
24
x
9
=
216
46
x
32
=
1472
Cost New
$
3,142
$
103,864
Phy./Func./Econ.
$Good
[39/100/100
39.0
39/100/100
39.0
Depreciated Cost
$1,225
$
40,507
+ Unit-In-Place Items
$0
$0
Description,
Size
X
Rate
X
%Gecod
= Cost
(null),
216
X
0.00
Xx 0=0
(null),
1,472
X
0.00X0=20
(null),
1X
Itemized
->
0.00
XxX 0=20
Unit-In-Place
->
Items
->
i
E.C.F.
X
1.000
X
1.000
3 Good
39
39
Est.
True
Cash Value
$1,225
$
40,507
Comments:
LEAN
TO
ON BARN
USED
FOR STORAGE
|
| Total Estimated True Cash Value
of Agricultural Improvements
/ This Card:
36313
/ All Cards:
36313
**%
Information herein deemed reliable
but
not guaranteed**>Page 9
Parcel Number: 38-000-04-35-400-001~02, Agricultural Building 1 32' 45 BANK BARN 1472.0 SF o' = ~ LEAN TO 216.0 SF Skatch by Apex Sketch *%% Information herein deemed reliable but not guaranteed*** Printed on 08/19/2026
Page 10
“Parcel Number: 38-000-04-35-400-001-02, Agricultural Building 2 Printed on 08/19/2026 32 BANK BARN 1472 sF 24 LEAN TO 216 SF 9 46 Sketch by Spex Medina™ «*x% Information herein deemed reliable but not guaranteed***
Page 11
Commercial/Industrial Building/Section
1
of
5
Parcel Number:
38-000-04-35-400-001-02
Printed
on
08/19/2026
Desc.
of Bldg/Section:
CAL
112
<<<
Calculator Cost Computations
>>>>>
Calculator Occupancy:
Lodges
-
Inns
and Cottages
Bed and Breakfast
Class:
D
Quality:
Average
class:
D
Construction Cost
Total
Floor Area:
936
#
of Units:
0
.
Overall Building Height:
10
Floor Area:
936
{High
|
[Above Ave.
|X Ave.
{
| Low
|
Gross Bldg Area:
4,016
!
L-—
id
—
Stories Above
Grd:
2
*%x
**
Calculator Cost Data
**
+x
Base Rate
for Upper Floors
= 144.52
Average Sty Hght
:
10
Quality: Average
.
.
.
Bsmat Wall Hght
Heat#1:
Package Heating
& Cooling
100
(10)
Heating system:
Package Heating
& Cooling
Cost/SqFt:
17.37
100%
Heat#2:
Package Heating
& Cooling
0%
| Adjusted Square
Foot Cost
for Upper Floors
= 161.89
Depr.
Table
22.5%
Ave.
SqFt/Story:
468
Effective Age
32
Total
# Units
Total Floor Area:
936
Base Cost New
of Upper
Floors
=
151,529
Physical
%Good:
44
Has Elevators:
Func.
%Good
100
Reproduction/Replacement Cost
=
151,529
Economic
$Good:
50
«%%* Basement Info
***
Eff.Age:32
Phy.%Good/Abnr.Phy./Func./Econ./Overall
$Good:
44
/100/100/50
/22.0
.
Total
Depreci
=
1300
[Year Built
Area:
epreciated Cost
33,336
er 1m
Tr:
Remodeled
Type:
Unit
in Place
Items
Rate Quantity Arch
$Good
Depr.Cost
T0/0overall Bldg
Heat:
Hot Water, Radiant Floor
KITCHEN FOR APT
3707.60
11.00
42
1,557
Height
ENGINEERING
202.80
187
1.00
22
8,343
* Mezzanine Info
*
GRADING
166.40
187 1.00
22
6,846
Comments:
Area
#1:
PATIOS AND WALKS
228.80
187
1.00
22
9,413
2 STORY/CRAWL HOUSE
Type
#1:
SEWER
317.20
187
1.00
22
13,050
CONVERTED FOR
Area
#2:
WATER
254.80
187
1.00
22
10,482
COMMERCIAL USE.
HAS APT
[nooo
uo.
SIGNS LANDSCAPE ENTRANCE
156.00
11.00
42
66
UPSTAIRS.
* Sprinkler Info
*
ECF
(2001 COMMERCIAL
)
0.944 => TCV of Bldg:
1
=
78,440
Area:
Replacement Cost/Floor Area=
399.77
Est.
TCV/Floor Area= 83.80
Type:
Average
(1)
Excavation/Site Prep:
{7}
Interior:
(11)
Electric and Lighting:
{39)
Miscellaneous:
X Wood Frame,
Drywall,
2
Sides
X Ave.#
Outlets,
Flexible Conduit
(2)
Foundation:
|
{Footings
(8)
Plumbing:
.
a
ps
Outlets:
Fixtures:
X [Poured Conc
|
|Brick/stone
|
[Block
Many
Average
Few
-
SE
Above Ave.
Typical
None
Few
Few
-
:
X
{Average
X
[Average
Total Fixtures
Urinals
Many
Many
(3)
Frame:
rece Baths
Fash Bouts
Unfinished
Unfinished
:
tructi
-Piece
Baths
ater
Heaters
Typical
Typical
¥ Wood,
Post
and Beam Construction
Shower
Stalls
Wash Fountains
YP
yp
Toilets
Water Softeners
'¥
(Flex Conduit
X
[Incandescent
Rigid Conduit
!X
{Fluorescent
(4)
Floor Structure:
Armored Cable
Mercury
(40)
Exterior Wall:
X Wood Joists
and Sheathing
Non-Metalic
|
Sodium Vapor
i:
9)
Sprinklers:
Bus
Duct
i
Transformer
[Thickness
Bsmnt
Insul.
{13)
Roof Structure:
Slope=0
p4 Vinyl
Siding
(5)
Floor Cover:
X Wood Joists,
Wood
or Composition
X Linoleum
(10)
Heating
and Cocling:
X
[Gas
Coal
Hand Fired
0il
Stoker
Boiler
{14)
Roof Cover:
(6)
Ceiling:
-
X Asphalt,
Corrugated
X Acoustical Ceilings,
Tile
or Panel
X Forced Air
***
Information herein deemed reliable but not guaranteed***Page 12
Parcel Number:
38-000-04-35-400-001-02,
Commercial/Industrial Building
1
Printed
on
08/19/2026
13/8
1 S/S
1456
SF
©
LS
70% GOOD
85% GOOD
BATH HSE
BATH HSE
1 s/c
23
184
s¥?|
%
|
ee
7. DECK
| ®56
SF
2
s/c
-
936
SF
OFFICE/APT UP
;
19
:
4s
3
Deck
30
|
456 SF
18/8
| {roma
ROOF/CC PATIO
1152
SF
ELECTRIC
REC HALL
©
1440
SF
Sketch by Apex Sketch
+#%%
Information herein deemed reliable
but
not guaranteed***Page 13
‘Commercial/Industrial Building/Section
2
of
5
Parcel Number:
38-000-04-35-400-001-02
Printed
on
08/19/2026
{ Desc.
of Bldg/Section:
CAL 108
F<g<e<
Calculator Cost Computations
>>>
Calculator Occupancy:
Laundromats
Class:
D,Pole
Quality:
Average
Class:
D, Pole
Construction Cost
Stories:
1
Story Height:
8
Perimeter:
164
Floor Area:
1,456
-
-
Ee”
-
Overall Building Height:
8
{H.
Ave.
|
Ave.
XL
i Gross
Bldg Area:
4,016
i
igh
|
|pbove
ve
!
i
ve.
|
ow
{ Stories Above Grd:
1
#x
%x
Calculator Cost Data
**
**
Base Rate for Upper Floors
= 117.05
| average
Sty Hght
:
8
Quality:
Average
]
{ Bsmnt Wall Hght
Heat#1l:
No Heating or Cooling
0%
| Adjusted Square Foot Cost
for Upper Floors
= 117.05
Heat#2:
No Heating
or Cooling
0%
Depr.
Table
©
2%
Ave.
SqFt/Story:
1456
Total
Floor Area:
1,456
Base
Cost
New
of Upper
Floors
=
170,425
Effective Age
:
31
Ave.
Perimeter:
164
Physical
%Good:
53
Has Elevators:
Reproduction/Replacement Cost
=
170,425
Func.
$%Good
100
Eff.Age:31
Phy. $%Good/Abnr.Phy./Func./Econ./Overall
$Good:
53
/100/100/50
/26.5
Economic $Good:
50
+** Basement
Info
***
Total Depreciated Cost
=
45,163
T
3
Area:
1900 Year Baile
Perimeter:
| ECF
(2001 COMMERCIAL
)
0.944 => TCV of Bldg:
2
=
42,634
|Remode
le
Type:
Replacement Cost/Floor Area= 117.05
Est.
TCV/Floor Area= 29.28
8i0verall Bldg
Heat:
Hot Water,
Radiant
Floor
Height
z
-
* Mezzanine Info
*
H
omments :
Area
#1:
Type
#1:
Area
#2:
Type
#2:
*
Sprinkler
Info
*
Area:
Type:
Average
{1)
Excavation/Site
Prep:
(7)
Interior:
(11)
Electric
and Lighting:
{39)
Miscellaneous:
X Ave.#
Outlets,
Flexible Conduit
(2)
Foundation:
{Footings
{8)
Plumbing:
.
po
Outlets:
Fixtures:
X {Poured Conc
I
{Brick/Stone|
{Block
Many
Average
Few
-
rt
:
Above Ave.
Typical
None
Few
Few
-
-
X
Average
X
Average
Total
Fixtures
Urinals
Many
Many
(3] Frame:
> pices sachs
Facer mearers
Jniinished
ge nished
X Wood,
Post
and
B
Construction
-
Typical
{Typical
coc
and
Beam
Shower Stalls
Wash Fountains
ve
hat
Toilets
Water Softeners
X
[Flex Conduit
X
[Incandescent
,
Rigid Conduit
;X
[Fluorescent
(4)
Floor Structure:
X Typical,
Laundromats
Armored Cable
|
Mercury
(40)
Exterior Wall:
X Concrete,
On Ground
Non-Metalic
Sodium Vapor
.
(9)
Sprinklers:
Bus Duct
Transformer
jThickness
{Bsmt Insul.
(13)
Roof Structure:
Slope=0
|
{5)
Floor Cover:
X Wood Joists,
Wood
or Composition |
{10)
Heating and Cooling:
Gas
Coal
Hand Fired
Oil
Stoker
Boiler
(14)
Roof Cover:
(6)
Ceiling:
X Asphalt,
Corrugated
X Acoustical Ceilings,
Tile
or
Panel
*%*
Information herein deemed reliable
but
not guaranteed***Page 14
Commer'cial/Industrial Building/Section
3
of
5
Parcel Number:
38-000-04-35-400-001-02
Printed on
08/19/2026
Desc.
of Bldg/Section:
CAL
108
<<<
Calculator Cost Computations
S>>>>
Calculator Occupancy:
Laundromats
Class:
D,Pole
Quality:
Average
Class:
D,Pole
Construction Cost
Srories:
1 a Story Felght:
8
Perimeter:
108
Floor Area:
720
-
Fm
me
Overall
Building Height:
Gross
Bldg Area:
4,016
[High
i
|poove Ave.
:
X pve.
i
Low
| Stories Above Grd:
1
**
**
Calculator Cost Data
**
**
Base Rate for Upper Floors
= 131.89
{ Average
Sty Hght
:
8
Quality:
Average
]
{ Bsmnt Wall Hght
Heat#l:
No Heating or Cooling
0g
! Adjusted Square Foot Cost
for Upper Floors
= 131.89
4
Heat#2:
No Heating or Cooling
0%
{ Depr.
Table
2%
Ave.
SqFt/Story:
720
Total
Floor Area:
720
Base Cost New of Upper
Floors
=
94,961
Effective Age
27
Ave.
Perimeter:
108
Physical %Good:
58
Has Elevators:
Reproduction/Replacement Cost
=
94,961
Func.
%Good
100
Eff .Age:27
Phy. $%Good/Abnr.Phy./Func./Econ./Overall
$Good:
58
/100/100/50
/29.0
Economic $Good:
50
*x* Basement
Info
***
Total Depreciated Cost
=
27,539
1980
|Year Built
re
rer:
ECF
(2001 COMMERCIAL
)
0.944 => TCV of Bldg:
3
=
25,997
Remodeled
Type:
Replacement Cost/Floor Area=
131.89
Est.
TCV/Floor Area= 36.11
8{Overall Bldg
Heat:
Hot Water,
Radiant Floor
Height
* Mezzanine
Info
*
Comments:
Area
#1:
Type
#1:
Area
#2:
Type
#2:
* Sprinkler
Info
*
Area:
Type:
Average
{1}
Excavation/Site
Prep:
(7)
Interior:
(11)
Electric
and Lighting:
(3%)
Miscellaneous:
X Ave.# Outlets,
Flexible Conduit
(2)
Foundation:
|
[Footings
(8)
Plumbing:
:
.
TI
-
Outlets:
Fixtures:
{
X {Poured Conc
|
|Brick/Stone!
[Block
Many
Average
Few
>
-
-
Above Ave.
Typical
None
Few
|Few
,
-
X
Average
X
Average
Total Fixtures
Urinals
Many
Many
(37
Frame:
3-Piece Baths
Wash Bowls
Unfinished
{Unfinished
|
X Wood,
Post and Beam Construction
Z-iece Baths
yanex Heaters
Typical
Typical
H
Toilets
Water Softeners
|X
Flex Conduit
{X
Incandescent
|
:
Rigid Conduit
{X
{Fluorescent
i
(4)
Floor Structure:
X Typical,
Laundromats
Armored Cable
Mercury
(40)
Exterior Wall:
|
X
Concrete,
On
Ground
Non-Metalic
Sodium Vapor
.
.
.
i
(3)
Sprinkiers:
Bus
Duct
Transformer
[Thickness
|
{Bsmnt
Insul.
|
(13)
Roof Structure:
Slope=0
(5)
Floor Cover:
X Wood Joists,
Wood
or Composition
i
(10)
Heating
and Cooling:
Gas
Coal
Hand Fired
Oil
Stoker
Boiler
(14)
Roof Cover:
(6)
Ceiling:
X Asphalt,
Corrugated
X Acoustical Ceilings,
Tile
or Panel
i
***
Information herein deemed reliable but not guaranteed***Page 15
Commercial/Industrial Building/Section
4
of
5
Parcel Number:
38-000-04-35-400-001-02
Printed
on
08/19/2026
s Desc.
of Bldg/Section:
CAL
30
<<<
Calculator Cost Computations
>>>
| Calculator Occupancy:
Clubhouses
Class:
D,Pole
Quality:
Low Cost
{ Class:
D,Pole
Construction Cost
Stories:
Ll airery Height:
8
Perimeter:
0
.
—
-
vera
uilding
Height:
Floor ee ps
4,016
High
|
[Above Ave.
|X [Ave.
{ Low
Stories Above Grd:
1
x
*%
Calculator Cost Data
**
**
Base Rate
for Upper Floors
=
98.11
Average Sty Hght
8
Quality:
Low Cost
]
Bsmot Wall Hght
Heat$#l:
No Heating
or Cooling
Adjusted Square
Foot Cost
for
Upper
Floors
=
98.11
Heat#2:
No Heating
or Cooling
Depr.
Table
2.5%
Ave.
SqFt/Story:
720
Total
Floor Area:
720
Base Cost
New
of Upper
Floors
=
70,640
Effective
Age
:
20
Ave.
Perimeter
Physical
%Good:
60
Has Elevators:
Reproduction/Replacement Cost
=
70,640
Func.
$Good
100
{ Eff.Age:20
Phy. $Good/Abnr.Phy./Func./Econ.
/Overall %Good:
60 /100/100/50
/30.0
Economic $Good:
50
%*%% Basement
Info
***
i
Total Depreciated Cost
=
21,192
1980
[Year Built
Bre
ers
ECF (2001 COMMERCIAL
)
0.944 => TCV of Bldg:
4
=
20,005
H
Remodeled
Type:
Replacement Cost/Floor Area=
98.11
Est.
TCV/Floor Area= 27.79
8/Overall Bldg
Heat:
Hot Water,
Radiant Floor
Height
|
* Mezzanine
Info
*
Comments:
Area
#1:
Type
#1:
Area
#2:
Type
#2:
* Sprinkler
Info
*
j
Area:
H
Type:
Low
{1}
Excavation/Site
Prep:
(7)
Interior:
(11)
Electric and Lighting:
{39)
Miscellaneous:
X Ave.#
Outlets,
Flexible
Conduit
(2)
Foundation:
|
|Footings
(8)
Plumbing:
;
i.
.
Outlets:
Fixtures:
X [Poured Con¢
|
|Brick/Stone |
[Block
Many
Average
Few
=
:
-
Above Ave.
Typical
None
Few
{Few
i
_
-
X
[Average
X
Average
{
Total Fixtures
Urinals
Many
Many
(3)
Frame:
3-piece Baths
Wash Bowls
Unfinished
‘Unfinished
|
X Wood,
Post and Beam Construction
Iopiece maths
eT eater
Typical
|
[Typical
Toilets
Water Softeners
Flex Conduit
{X
[Incandescent
-
Rigid Conduit
(X
Fluorescent
(4)
Floor Structure:
X Typical,
Clubhouses
Armored Cable
Mercury
(40)
Exterior Wall
X Concrete,
On Ground
iNon-Metalic
Sedium Vapor
.
79)
Sprinklers:
{Bus
Duct
Transformer
iTnickness
{Bsmnt
Insul.
{13)
Roof Structure:
Slope=0
(5)
Floor Cover:
¥ Wood Joists,
Wood
or Composition
{10)
Heating
and Cooling:
Gas
Coal
Hand Fired
oil
Stoker
Boiler
(14)
Roof Cover:
(6)
Ceiling:
X Asphalt,
Corrugated
{
X Acoustical Ceilings,
Tile
or Panel
i
**%
Information herein deemed reliable
but
not guaranteed***Page 16
Commercial/Industrial Building/Section
5
of
5
Parcel Number:
38-000-04-35-400-001-02
Printed
on
08/19/2026
- Desc.
of Bldg/Section:
18/C ADDITION
ON THE
INN
|<<
Calculator Cost Computations
S53
Calculator Occupancy:
Lodges
-
Inns
and Cottages
Bed and Breakfast
Class:
D
Quality:
Low Cost
Class:
D
Construction Cost
Total
Floor Area:
184
#
of Units:
0
Floor Area:
184
ET
po
ry
.
Overall Building Height:
8
Gross Bldg Area:
4,016
{High
|
[above Ave.
|
jAve.
|
%
| Low
Stories Above
Grd:
1
*x
*%x
Calculator Cost
Data
**
*%
Base Rate
for Upper
Floors
= 104.41
Average
Sty Hght
8
Quality:
Low Cost
.
A
Bsmnt Wall Hght
Heat#1:
Package Heating
& Cooling
100
(10)
Heating system:
Package Heating
& Cooling
Cost/SgFt:
17.07
100%
Heat#2:
Package Heating
& Cooling
03
| Adjusted Square
Foot Cost
for Upper Floors
=
121.48
Depr.
Table
2.5%
Ave.
SqFt/Story:
184
Effective Age
33
Total
# Units
Total
Floor Area:
184
Base
Cost
New
of Upper
Floors
=
22,353
{ Physical
%Good:
43
Has Elevators:
Func.
$Good
100
Reproduction/Replacement Cost
=
22,353
Economic $Goed:
50
*x* Basement Info ***
Eff.Age:33
Phy.3Good/Abnr.Phy./Func./Econ./Overall $Good:
43 /100/100/50 /21.5
Year Built
Area:
Total Depreciated Cost
=
4,806
Remodeled
open o
ECF (2001 COMMERCIAL
)
0.944 => TCV of Bldg:
5
=
4,537
8 Overall
Bldg
Heat:
Hot Water,
Radiant
Floor
Replacement Cost/Floor Area=
121.48
Est.
TCV/Floor Area= 24.66
Height
I
* Mezzanine Info
*
Comments:
Area
#1:
Type
#1:
{Area
#2:
Type
#2:
* Sprinkler
Info
*
Area:
Type:
Low
{1)
Excavation/Site
Prep:
{7)
Interior:
(11)
Electric
and Lighting:
(39)
Miscellaneous:
(2)
Foundation:
i
[Footings
(8)
Plumbing:
i
.
rr
—
{
Outlets:
Fixtures:
X {Poured Conc
|
(Brick/Stone;
Block
Many
Average
Few
.
-
i
Above Ave.
Typical
None
Few
[Few
_
"
Average
Average
Total Fixtures
Urinals
§
Many
Many
(37
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
Rigid Conduit
Fluorescent
(4)
Ploor
Structure:
Armored Cable
Mercury
(40)
Exterior Wall:
Non-Metalic
Sodium Vapor
;
(8)
Sprinklers:
Bus Duct
Transformer
[Thickness
[Bsmt
Insul.
.
{13)
Roof Structure:
Slope=0
(5)
Floor Cover:
{10)
Heating
and Cooling:
Gas
Coal
Hand Fired
Oil
Stoker
Boiler
(14)
Roof Cover:
{6)
Ceiling:
#*%
Information herein deemed reliable
but
not guaranteed***Page 17
Owner Name Owner Address Homestead Parcel Address GATHERGROUNDS MICHIGAN LLC 1883 W ROYAL HUNTE DRIVE SUITE CEDAR CITY, UT 84720 0 7800 CUTLER RD 2023 2024 2025 $244,810 $257,050 $265,018 $510,682 $498,480 $499,026 Taxable Value Assessed Value Tax Description:
Page 18
Parcel Number:
38-000-04-35-400-001-13
Jurisdiction:
LEONI TOWNSHIP
County:
JACKSON
Printed on
08/19/2026
Grantor
Grantee
Sale|
Sale
iInst.
Terms
of
Sale
Liber
Verified
{ Prent.
Price
Date
Type
&
Page
{By
i Trans.
ROARKEY RETREAT
LLC
GATHERGROUNDS MICHIGAN
LL
649,118]
12/30/2025
MLC
03-ARM'S
LENGTH
2275/0302
{BUYER/SELLER
{100.0
ROARK TIMOTHY
E
SR
&
TAMM
;ROARKEY RETREAT
LLC
1
12/30/2025
QC
05~CORRECTING TITLE
2275/0287
{BUYER/SELLER
|
0.0
|
{Property Address
Class: AGRICULTURAL-VACA Zoning:
AG AG
Building Permit (s)
i
Date
{Number
{Status
{ROARKEYS
LN
School:
EAST JACKSON COMMUNITY SCHS
i
P.R.E.
0%
Owner's Name/Address
VAP
E:
GATHERGROUNDS MICHIGAN LLC
3036 Est TCV 462,035)
1883
W ROYAL HUNTE
DRIVE
SUITE
200A
:
rr
de
CEDAR CITY
UT
84720
| Improved
:
X {Vacant
Land Value Estimates
for Land Table
1001.1001 AGRICULTURE
Public
*
Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
$Adj.
Reason
Value
—
ITT]
TILL
TILL 0-30 AC
58.64 Acres
~~ 5000
100
293,200
Tax Description
x lgravel Road
TILL
WOOD 1-30 AC
31,50 Acres
5100
100
160,650
COM AT E % COR OF SEC 35 TH 500°32'24"E
paved Road
TILL
WET/SWAMP
31.31 Acres
900
100
28,179
1287
FT ALG E LN OF SD SEC FOR PCB TH
Storm Sewer
121.45 Total Acres
Total Est. Land Value
=
482,029
N88°52'27"W 48.06 FT TH NO0°10'46"E 37.18
Sidewalk
FT TH N89°27'35"W 138.95
FT TH
Water
NC0°32'04"W 589.07 FT TH N86°51'13"W
Sewer
1854.89
FT TH N82°53'24"W 104.74
FT TH
x
|Electric
IN88°13'40™W 128.16
FT
TH S78°34'45"W
Gas
1116.73
FT TH N63°00'52"W 538.36 FT TH
Curb
S00°00'00"E 286.53
FT TH S90°00' 00”E
Street Lights
877.02
FT TH $00°00700”W 1010
FT TH
Standard Utilities
:
N90°00 00”
242 FT TH S00°00'00"E 350 FT
Underground Utils.
|
TH N90°00’00“W
845
FT
TH S00°00700”E
200
:
FT NS0°00700”W 180
FT TH NOO®00’00”E
480
Topography of
|
FT
TH N90°00’00”W 290
FT
TH N00°00’00“E
Site
i
625
FT
TH N90°00700”® 300
FT
TH
X
[Level
i
N00°00’00”E 1161.21
FT
TO E&W
%
LN
OF
SEC
|X
Rolling
35
TH CONT N00°00’00”E
351.48
TO
CL
OF AN
|X
Low
UNNAMED DRAIN
TH N50°04709”W 228.81
FT
X
High
{ALG
CL
OF
SD DRAIN
TH N88°52/49”W
135.93
{Landscaped
{FT
TO N&S
* LINE
OF SEC
35
TH CONT
X
[Swamp
INgg°52'49"W
927.17
FT
TH S00°43747"E
X
{Wooded
[***BALANCE OF DESCRIPTION ON FILE***
Ipond
{Comments/Influences
iWaterfront
i
[Ravine
l
X
Wetland
—
{Flood Plain
Year
Land}
Building
Assessed
Board
of!
Tribunal/
Taxable
H
Value
Value
Value
Review
Other
Value
i
:
i
Who
When
What
2026
241,015
0
241,015
241,015M
241,0158
i
Cs
10/18/2022 INSPECTED
2025
0
0
0
0
|The Equalizer.
Copyright
(c)
1999
- 2009.|cs
04/05/2021 INSPECTED
[3331
5
0)
1
3
{Licensed
To:
Township
of Leoni,
County
of
IHR
03/21/2019 LAND,
INFO
:
{Jackson,
Michigan
2023
0
[)
0
0
***
Information herein deemed reliable
but
not guaranteed
**Page 19
Parcel Report - Parcel ID: 000-04-35-400-001-13 arises Owner Name GATHERGROUNDS MICHIGAN LLC 2020 2021 2022 Owner Address 1883 W ROYAL HUNTE DRIVE SUITE 200A Taxable Value $0.00 $0.00 $0.00 CEDAR CITY, UT 84720 Assessed Value $0.00 $0.00 $0.00 Parcel Address ROARKEYS LN Homestead 0 MUNITH, MI 49259 Gov't Unit Leoni Property Class ~~ 102 - AGRICULTURAL VACANT Tax Unit Leoni Acreage 121.45 School District EAST JACKSON SCHOOL Liber/Page 2275-0287 Status Active Legal Description: COM AT THE E % COR OF SEC 35 TH S00°32'24"E 1287.00 FT ALG THE E LN FOR POB TH N88°52'27"W 48.06 FT TH N00°10'46"E 37.18 FT TH N89°27'35"W 138.95 FT TH N00°32'04"W 589.07 FT TH N86°51'13"W 854.89 FT TH N82°53'24"W 104.74 FT TH N88°13'40"W 128.16 FT TH S78°34'45"W 116.73 FT TH N63°00'52"W 538.36 FT TH S00'00"00 E 286.53 FT TH $90°00'00” E 877.02 FT TH S00°00'00" W 1010 FT TH N90°00'00" E 242 FT TH S00°00'00" E 350 FT TH N90°00'00” W 845 FT TH S00°00'00” E 200 FT N90°00'00" W 180 FT TH N00°00°00" E 480 FT TH N90°00'00" W 290 FT TH N00°00'00" E 625 FT TH N90°00'00” W 300 FT TH N00°00'00" E 1161.21 FT TO E/W % LN OF SEC 35 TH CONT N00°00'00" E 351.48 TO THE CL OF AN N/S % LINE OF SEC 35TH
Page 20
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Gathergrounds Michigan LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-000996 Leoni Township , Respondent(s) PROOF OF SERVICE Cary Stiles states that on 08/20/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Laura M. Hallahan 1750 S. Telegraph Rd, Suite 202 Bloomfield Hills, MI 48302-0179 li, NEL [Signature of perso who is serving/mailing copy] Cary Stiles
Page 21
Lew" Thro | yb egy fee pee 11) 412 Mi Unde Fs HY SY PO hex Longin tT