24-003400.pdf
Christopher A Masters, Petitioner V Township Of McMillan, Respondent · 24-003400-TT
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RECEIVED APR 14 2025 MICHIGAN TAX TRIBUI NAL BAAR & LICHTERMAN Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 April 10, 2025 Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Pursuant to the Order Denying Joint Stipulation for Entry of Consent Judgment, enclosed please find a revised Stipulation for Entry of Consent Judgment. In addition, the Order dated April 1, 2025 states that if this revised Stipulation was filed within 14:days that noradditionalifee.would, Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, % Qf Sem Bonnie Sytsma Legal Assistant to Joel Baar
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on March 13, 2025, and finds that: the parties have stipulated to true cash and/or assessed value that does not appear to be in compliance with MCL 211.27a(1), which states that "property shall be assessed at 50% of its true cash value . ..." Id. See also MCL 205.737. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT 1S FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settle t. However, if the new stipulation is filed within 14 days of the issuance of this Order no additional filing fee is required] 9 9 (as SE Yor (3 (Vistd ip sy IMA 0 (rr ied . Marcus L. Abood, Tribunal Member Entered: April 1, 20581 U PROOF OF SERVICE | 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.
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MTT Docket No. 24-003400 Page 2 of 2
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STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003400 Township of McMillan , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property Is in Luce County. 2. Property Parcel No: see attached . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year . Taxable Value 5. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interast, etc. (attach additional page if necessary): Ala
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No, 24-003400 Township of Mchdillan Respondent(s) PROPERTY STIPULATION — MULTIPLE PARCEL FORM _ OF 1__ (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the properly identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number Assessed Value | Taxable Value 2024 48-003-001-010-0110 $82,500.00 $82,500.00 2024 48-003-001-011-0600 $10,000.00 $10,000.00 2024 48-003-001-010-0620 $9,600.00 $9,600.00 2. The values for the property identified herein as stipulated by the parties for settlement purposes are: Tax Year | Parcel Number True Cash Value | Assessed Value | Taxable Value 2024 48-003-001-010-0110 $121,890.00 $60,945.00 $60,945.00 2024 48-003-001-011-0600 $9,900.00 $4,950.00 $4,950.00 2024 48-003-001-010-0620 $11,010.00 $5,505.00 $5,505.00
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MTT Docket No. 24-003400 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 6. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a Separate page addressing all other parcels baing withdrawn.) 7. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: ’ 1 Printed Name: Joel W. Baar Date: April 3, 2025 A ws orized representative: Gul S 7) Printed Name: Arthur Schultz Date: April 3, 2025
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UNITED STATES : p POSTAL SERVICE. Click-N-Ship® usps.com 94701301 0935 5006 5777 90 0272 0000 0204 8909 $27.20 US POSTAGE 04/10/2025 Mailed from 49418 900293316104333 PRIORITY MAIL EXPRESS® BAAR & LICHTERMAN, PLLC 04/11/2025 BONNIE SYTSMA 3140 DIVISION AVE SW STE A RDC 07 GRANDVILLE MI 49418-1208 B060 WAIVER OF SIGNATURE % MICHIGAN TAX TRIBUNAL : PO BOX30232 LANSING MI 48909-7732 USPS TRACKING # (ETRE Masters 24-125 9470 1301 0935 5006 5777 90 ss L