PETITION for Christopher and Eldred Carr (Moran Township)(29515676.1).pdf

Christopher Carr Petitioner Vs. Township Of Moran Respondent · 26-002923-TT

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STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. _______________

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035)

 Deborah I. Ondersma (P55907)

 VARNUM LLP

 Attorneys for Petitioners

 333 Bridge Street, N.W.

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PETITION



 Petitioners, Christopher Carr and Marissa L. Eldred, by and through their attorneys,



VARNUM, LLP, states the following for their Petition against Respondent, Moran Township:



 1. Petitioners', Christopher Carr and Marissa L. Eldred, principal residence is at 3049



N. 38th St., Augusta, Michigan 49012.



 2. Petitioners are the owners of and/or the party in interest with respect to the subject



real property (the "Property") which is located in Moran Township, Mackinac County, Michigan,



and is more particularly described as:

Parcel No. Property Address



 49-008-005-033-30 W. Gros Cap Rd., Moran Township Michigan



 3. Respondent, Moran Township ("Respondent"), assesses, levies and collects the



property taxes on the Property.



 4. The Property is located in Mackinac County and is located with the Moran



Township School District.



 5. The Property is classified as 402 residential vacant real property.



 6. Petitioners delivered their protest of the assessment to Respondent's March Board



of Review. Respondent’s March Board of Review did not grant Petitioners’ requested relief.



 7. Petitioner is appealing Respondent's tax year 2026 assessment.



 8. The Tax Year 2026 values for the Property as established by Respondent are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 454,400 227,200 227,200



 9. Petitioner contends the correct values for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 170,000 85,000 85,000



 10. The values in dispute for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 284,400 142,200 142,200



 11. This appeal involves issues related to the Property's true cash value and taxable



value.



 2

12. Petitioners’ counsel has contacted Respondent’s assessor, and Respondent’s



assessor is in agreement with the above identified/requested change.



 13. The 2026 values imposed on the Property, and the taxes to be levied and collected



thereon, are invalid for the reason that:



 (a) The assessed, state equalized, and/or taxable values exceed the amounts

 permitted by the Michigan Constitution and applicable statutes and do not

 reflect the sales of similar properties.



 (b) The assessed, state equalized and/or taxable values are at higher percentages

 of true cash value than permissible under the Michigan Constitution and

 applicable statutes.



 (c) The assessed, state equalized and/or taxable values are based upon an

 erroneous determination of the true cash value of Petitioner’s Property and

 are based upon the application of wrong principles.



 (d) The assessed, state equalized and/or taxable values, and the mode of

 assessment adopted by Respondent, discriminate against Petitioner, its

 constitutional rights of uniformity, equal protection, and due process of law.



 WHEREFORE, Petitioner requests that the Tribunal grant the following relief:



 A. Reduce the assessed, state equalized and taxable values of the Property to $85,000

 and order a refund with interest; and

 B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate.



 VARNUM, LLP

 Attorneys for Petitioner



Dated: July 30, 2026 By:__/s/ Deborah I. Ondersma _____________

 Adam J. Brody (P62035)

 Deborah I. Ondersma (P55907)

 Business Address/Telephone:

 333 Bridge Street, N.W.

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com



29515676.1



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