24-003467.pdf
American Tower Inc Mi Site 211108, Petitioner V Township Of Polkton, Respondent · 24-003467-TT
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Page 1
RECEIVED V5 SEP 27 2024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003467 Section 1: Respondent’s Contact information First Name: mi: Last Name/Company Name/Unit of Government: Township of Polkton Home Address (No., Street, P.O. Box or Rural Route): County: 6900 Arthur St, Ottawa City or Town: State: ZIP Code: Coopersville Mi 49404 Telephone Number: Fax Number: 616-837-6876 E-mail Address (do not enter unless you want MTT to send all correspondence via email): assessor@polktontownship.com Section 2: Respondent’s Attorney/Autharized Representative’s Contact Information First Name: Last Name: Wayne Picklert Firm Name (if any): . ""*™ Polkton Township Address (No., Street, P.O. Box or Rural Route): 6900 Arthur St. City or Town: State: ZIP Code: Coopersville Mi 49404 Telephone Number; Fax Number: 616-837-6876 E-mail Address (do not enter unfess you want MTT to send all correspondence via email): assessor@polktontownhip.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? | Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.
Page 2
ol Rock 29-0039) STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal This parcel is a cell tower site (building on leased land, BLL). Property owner did not file an L-4175 for the years 2020 or 2021, therefore the value was estimated. Owner filed incomplete L-4175's with the wrong local unit (City of Coopersville) for both 2022 and 2023. Again, owner filed an incomplete L-4175 for 2024, therefore value of site improvements were estimated. Petitioner has offered no evidence of value on on the incomplete L-4175 filings or evidence in support of the $92,000 claim of TCV on the petition. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [I] Yes No | 1f yes, check which BOR Petitioner attended: [8] March 0 July O December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes [| No | *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [I] Yes [I] No if yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [| Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? a Yes No if so, what is the issue date?
Page 3
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Doct 79-c039¢7
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON
|. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? 0 Yes
[i] No
if Yes, check which BOR Petitioner attended: [I] March
O July
[| December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at a BOR? [1] Yes
[8] No
if Yes, check which BOR Petitioner attended: [ml] March
O July
O December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
{check one)
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel ldentification Number:
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed wu {also known as State Equalized Value) as established by the BOR:
118,800
Current Taxable Value as established by the BOR:
97,755
What do you believe is the fair market value (also known as True Cash Value)?
237500
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
118,800
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.Page 4
Doc #249~003234¢7
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THIS IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation
i
i
Tris fom is issued under the muthority of P.A, 206 of 1853, Sec. 211.24 {c) and 56¢.211.34¢, 83 on, and Property
/
Classifi ie ation
ed
FROM by PICKLER
PARCEL IDENTIFICATION
Pi
TON CHARTER TOWNSHIP
.
6900 ARTHUR ST
PARCEL NUMBER:
70-05-10-100-901
COOPERSVILLE, Mi 49404
PROPERTY ADDRESS:
18355 68TH AVE
COOPERSVILLE, MI 49404
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: ¥t
PRINCIPAL RESIDENCE EXEMPTION
2\ \
% Exempt As “Homeowners Principal Residenca™
00%
MER TCAN TOWERS. Ae hv
i" >
% Exempt
As "Qualified Agricutiural Property”
00%
PO BOX 723597
. {W
% Exempt
As "MBT Industrial Personal”
00%
ATLANTA,
GA 31139-0587
‘
% Exempt
As “MBT Commercial Parsonal™
00%
tgpedgglep ty plete
opti
tllpgd lead]
co
Exempt
As "Qualified Forest Proporty™
[]ves
B No
Exempt As "Development Property”:
Yes
No
LEGAL DESCRIPTION:
BUILDING ON LEASED LAND LOCATED ON 70-06-10-100-009
ACCORDING TO MCL 214.34c THIS PROPERTY IS CLASSIFIED AS:
210
(COMMERCIAL BUILDING ON LEAS
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:
210
(COMMERGIAL BUILDING ON LEAS
CURRENT
CHANGE FROM
PRIOR AMOUNT
TENTATIVE AMOUNT
PRIOR YEAR TO
YEAR:
2023
YEAR:
2024
CURRENT YEAR
1. TAXABLE VALUE:
83,100
97,755
4,655
2. ASSESSED VALUE:
93,100
118,800
25,700
3. TENTATIVE EQUALIZATION FACTOR:
1.000
:
REE
Ra
SARS
4. STATE EQUALIZED VALUE (SEV):
93,100
118,800
25,700
B There WAS or WAS NOT a transfer of ownership on this properly In2023
WAS NOT
6. Assessor Change Reason(s):
The 2024 Infiation rate Muitiplier is: 1.05
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Phone:
616-837-6876
Name:
WAYNE PICKLER
Email Address:
ASSESSOR@POLKTONTOWNSHIP.COM
March Board of Review Appeal information. The Board of Review will meet at the following dates and times:
THE POLKTON CHARTER TOWNSHIP BOARD OF REVIEW APPEALS SESSIONS WILL BE HELD AT THE POLKTON CHARTER
TOWNSHIP HALL AT 6900 ARTHUR STREET, COOPERSVILLE, Mi ON MONDAY MARCH 11, 2024 FROM 1:30PM THRU 4:30PM
:30PM THRU 9:00PM. THEY WILL ALSO MEET ON TUESDAY MARCH 12, 2024 FROM 8:00AM THRU 12:00PM AND 1:00PMPage 5
00H 24- 00346 7
0-05 —)0 ~1060~ 70
|
This form must be completed
Michigan Department of Treasury
632 (Rev. 08-23)
issued under authority of Public Act 206 of 1893,
Parcel No. #750-21-020-956
and returned to the assessor by
February 20, 2024.
Approved by the State Tax Commission August 22, 2023.
2024 Personal Property Statement (as of 12-31-23)
FROM: (Name and Address of Assessor)
le olkton Township Assessor (Ottawa)
6900 Arthur
"
Coopersville MI 49404
eh
Zon”
Phone: (616) 837-6876
TO: (Name and Address of Taxpayer)
£1
American Towers, Inc MI
P.O. Box 723597
Atlanta. GA 31139
ne
[ Acct: 70-05-10-100-901
L-4175
"| Coopersville, M1 49404
Location(s) of Personal Property Reported on This Statement.
LIST ALL LOCATIONS. Attach additional sheets if necessary.
NW Coopersville. Ml
6910 Taft Street
Date of Organization | Date Business Began
| Square Feet
at above location
Occupied
08/23/1996
Assumed Names Used by Legal Entity, if any
Names of Owner(s) or Partners
(If sole proprietorship or partnership)
If Sole Proprietorship, Taxpayer's Residential Address
Legal Name of Taxpayer
American Towers, Inc MI
Preparers Name, Address, Tefephone Number and E-mail address
Check One Only:
[1 Sole Proprietorship
[1 Partnership
[J Limited Liability Co.
™ Corporation
Mi ID#
Address Where Personal Property Records are Kept
P.0. Box 723597. AUaata. GA 31139
Name of Person in Charge of Records
Property Tax Department
Taxpayer Telephone No.
(503) 820-6912
Description of Taxpayer's Business Activity and NAICS Code
Cell
531190
NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT
TO MCL 211.9m AND MCL 241.8n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is
located no later than February 20, 2024. Leasing companies are not eligible to file Form 5278 and must compete this form. Pursuant to
MCL 211.90, if the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing
unit is less than $80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and
ructions on Page 6.
SUMMARY AND CERTIFICATION. Complete ALL questions.
ely claim the exemption. Instead, file Form 5676 with the locai unit where the property is located no later than February 20, 2024. See
If Yes, state total original cost
1. Have you excluded any exempt "Special Tools" from this statement?....
Oves
Mino... excluded
2,
Have you excluded any air and water pollution control facilities and/or wind or water
i
energy conversion devices for which an exemption certificate has been issued? .............
mn} Yes
™ No
If Yes, attach itemized list.
3.
Have you, to the best of your knowledge, reported all of your assessable tangible
personal property located in Michigan including fully depreciated andor expensed
assets, to the appropriate assessment Jurisdiction?
.........vecicscenns
en
yes
DO nNo... If No, attach explanation.
4.
Did you hold a legal or equitable interest in personal property assessable in this
jurisdiction which you have not reported on this statement (see instructions)?.....
COvYes
[no... if Yes, attach itemized list.
5.
Are you a party (as either a landiord or a tenant) to a rental or lease agreement refating
to real property in this jurisdiction? .......
.
O ves
If Yes, complete Section O.
6.
Have any of your assets been subjected to "rebooking” of costs for accounting
a.
5
purposes or been purchased used (see INSrUCtions)?
cccrvverrvvcvvvvvennes
[J ves
... If Yes, attach itemized list.
7.
Is any of your property "daily rental property,” per P.A. 537 0f 19987 ....orviinniirernrriscrienens
[J ves
If Yes, attach Form 3595.
8.
Are other businesses operated at your 0Cation{S)? ocr
ves
If Yes, attach itemized list.
Enter zero if appropriate.
Assessor Calculations
9.
Grand total from page 2
9a.
0
ob.
0
10. Grand total from page 3
10a.
0
10b.
0
11. Grand total from pages 4-5
1a.
0
Mb.
0Page 6
wis DOCH 297003467 INSTRUCTIONS. Read carefully to obtain directions for the allocation of your personal property to Sections A - N. Ali Tangible Personal Property in your possession at this location, including fully depreciated and expensed assets, must be reported in one of the Sections A through N. If you had "Move-Ins" of used property, you must also complete Form 3966, 2024 Taxpayer Report of Personal Property "Move-Ins” of Used Equipment Occuring During 2023, "Move-Ins" are items of assessable personal property (hereafter referred to as "property”) that were not assessed in this city or township in 2023, including (1) purchases of used property, (2) used property you moved in from a location outside this city or township. (3) properly that was exempt in 2023 (such as exempt Industrial Facilities Tax property), and (4) property that you mistakenly omitted from your statement in 2023. "Move-ins" DO NOT include property that has been moved from another location WITHIN this city or township or that was assessed to another taxpayer within this city or township in 2023 (i.e., property reported by a previous owner or previously leased property reported by the lessor in 2023). All "Move-Ins” must be reported on Page 2 of this form and on Form 3966. Do not report 2023 acquisitions of new property on Form 3966. Did you have "move-ins"? 1 Yes MM No Pair ome ad Etre Se TE CP ren | oe 2023 a 2023 .84 2022 80 2022 .64 2021 69 5051 55 2020 1 2050 75 2019 58 2019 44 2018 47 2018 41 2017 42 2017 38 2018 37 2016 35 2015 33 2015 33 2014 29 2014 31 2013 27 2013 29 2012 24 2012 28 2011 22 5071 5 2010 19 5070 55 2009 12 2009 A7 Prior 12 Prior 17 TOTALS|a1 None A2 TOTALS|p1 None 02 SECTION B: Assessor SECTION E: Including Consumer ASSessor Including Machinery and Equipment Calculations Coin Operated Equipment Calculations 2023 .89 2023 92 2022 76 2022 85 2021 67 5021 == 2020 60 3020 69 2019 54 2019 61 2018 49 518 53 2017 45 2017 46 2016 42 5516 5 2015 38 2015 30 2014 36 2014 23 2013 33 5573 TE 2012 31 Prior 15 en 2 TOTALS|ET None £2 2009 23 : SECTION F: Assessor Prior 23 Including Computer Equipment Calculations 60 TOTALS [81 None 52 = pa SECTION C: Assessor 2021 32
Page 7
Occ 29-0039¢7
Parcel No.
41.50.21-020-956
632; Page 3
L-4175
SECTION G - Other Assessable Personal Property Which You Own
Assessable Tangible Personal Property in your possession that
is
not entitled
to depreciation under Generally Accepted Accounting
Principals (GAAP)
(e.g. fine art) or that the assessor has
told you
to report
in
this Section
or that
is otherwise described in the
instructions should be reported under this section. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L.-4175). See instructions. Attach additional sheets, if neccessary.
i.
Acquisition
Acquisition
True Cash Value
Description of Property
Cost New
Year
Assessor's Calculations
None
Total Acquisition Cost New
G1
G2
0
SECTION H
- Standard Tooling
You must report your standard tooling
in this Section. Complete both
Acquisition
Acquisition
GAAP
.
.
f
N
Year
Cost New
Net Book Value
columns. Notice that GAAP net book value, as reported in this Section,
22
must implement accounting "changes in estimate", even if not otherwise
C:
material. Any Personal Property reported in this Section should NOT be
2022
reported elsewhere on Form 632 (L-4175). See Instructions.
2021
Prior
Total Acquisition Cost
H1
None
+2
SECTION
| - Qualified Personal Property
INCLUDE ONLY “Qualified Personal Property” as defined by Michigan Compiled Laws 211.8a(6)(c). See instructions.
If necessary,
attach extra schedules using the same format indicated below. Any Personal Property reported in this Section should NOT be reported
elsewhere on Form 632 (L-4175).
Description of Equipment
Owner Name and
Original Cost|
Date of
Lease Term
Year of
Total Average
%
TCV to be Completed
and Mode or Serial Number
Complete Mailing Address
installed
fnstallation
|
In Months
| Manufacture
| Monthly Rental |
7°
by Assessor
None
Total Installed Cost
{11
12
SECTION J - Leased Property in Your Possession Which Is Not Qualified Personal Property
Property you are leasing from another person or entity should be reported under this Section.
"Qualified" Personal Property should be
reported under Section |. See instructions. Attach additional sheets if necessary. Any Personal Property reported in this Section should
NOT be reported elsewhere on Form 632 (L-4175).
Lease Term | Monthiy
1st Year
Selling Price New
{ease No.
Name & Address of Lessor
Description of Equipment
(in months}
Rentat
in Service
(estimate, if necessary)
None
Total Selling Price New
J1
SECTION K - Other Personal Property in Your Possession Which You Do Not Own
Property not owned by you but in your possession on December 31, 2023, under arrangements other than a lease agreement should
be reported under
this Section. See instructions. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). Attach additional sheets if necessary.
Age (estimate if
Selling Price New
Name & Address of Owner
Description of Equipment
necessary)
(estimate, if necessary)Page 8
632, Page 4 Dock 2 4-003 Ly SECTION L - Detail of Leases (This Section is Completed by Leasing Companies) Equipment that you lease to others should be reported under this Section. Note: You must also complete Sections A - F on Page 2. See instructions. You may use attachments in lieu of completing this Section only if the attachments use the same format and contain all the information as indicated below, and the Tables on Page 2 are completed. If you are leasing Eligible Manufacturing Personal Property (EMPP) to another company, you must report it in this section unless an election has been made, using Form 5467, that it be reported on the lessee’s Form 5278. See the detailed notice at the beginning of the Instructions, at the top of the first column, Page 6. Attach additional sheets, if necessary. Are you a manufacturer of equipment? [ves [] No Location of Type of Lease Monthly 1st Year | Manufacturer Original Lease No. Name & Address of Lessee Equipment Equipment Period (Ma,) Rental in Service Cost Selling Price None Total Original Selling Price SECTION M - Leasehold Improvements All Leasehold Improvements (LH!) made at your place of business should be reported under this Section, even if you believe that the improvements are not subject to assessment as Personal Property. Report trade fixtures, foundation costs and equipment installation costs, including wiring and utility connections in the appropriate Section A through F, on Page 2, not as LHI. See instructions. To prevent a duplicate assessment, provide as much detail as possible. You may attach additional explanations and/or copies of “fixed asset” records, if the attachment provides ALL of the information requested below and if you insert the total original cost in "Total Cost Incurred” below. Personal Property reported here should NOT be reported elsewhere on Form 632 (L-4175). Assessor: Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984. NOTICE: The State Tax Commission has directed that all leasehold improvement installations in 2016 or later must be valued as improvements to the leased reat property. Report alt 2018 - 2022 leasehold itnprovements in the section immediately below. i. ST True Cash Value Year Installed Description (Describe in detail) Original Cost ot Ce Asseseore atcalation 2023 None 2022 2021 2020 2019 2018 2017 2016 Prior None | "SECTION N - Buildings and Other Structures on Leased or Public Land and All Freestanding Signs and Billboards Costs of Freestanding Communications Towers and Equipment Buildings at Tower sites (unless reported on Form 4452), and Costs of Freestanding Signs and Billboards must also be reported under this Section. Any Personal Property reported in this Section should NOT be reported elsewhere on Form 632 (L-4175). Attach additional sheets, if necessary. check this box if you believe that these structures are already assessed as part of the real property. Year Originally Total Capitalized True Cash Value Address or Location of Building Built Cost Assessor's Calculation None Total Capitalized Cost | N1 N2
Page 9
Reference Number: 82498080 FEBRUARY 16, 2024 Doc# 24-003 96 7 USPS FIRST CLASS MAIL 82498080 AMERICAN TOWER CORPORATION POLKTON TOWNSHIP ASSESSOR (OTTAWA) PH: 503-820-6589 6900 ARTHUR PROPERTY TAX DEPARTMENTPO BOX 723597 COOPERSVILLE, MI 49404 ATLANTA GA 31139-0597 Payment Details Due Date Anybill Ref# Account No JINN Invoice No: 2024 REN 211108] 70-05-10-100-901 02/20/2024 72986387 FEIN: 650723837 Tax Type: MI-POLKTON TOWNSHIP ASSESSOR (OTTAWA) Tax Period: 202401
Page 10
DUH 24-00249¢7 PART B: CELLULAR TELEPHONE ELECTRONIC AND OPTIONAL SWITCHING AND ROUTING EQUIPMENT You must complete the "Historic Cost New" column, and, if necessary, the "Move-Ins” column. See the instructions to Form 3966 to determine whether you have "Move-Ins" to report. NOTE: Power equipment, including electrical bays and generators, should be reported in Section B. All electronic equipment including antennas (which are different than towers), signal transmission and reception equipment, filter and amplification electronics, voice activated radios, multiplexers, repeaters, switching equipment, cabling and conduits, and cable and wiring connections should be reported using this table. vy Historic Cost | . Assessor Y Historic Cost ; Assessor hid New Calculations | Move-in | Year New | calculations | Move-ins 2023 7 Hoa 2017 08 2022 48 2016 .05 2021 35 2015 .04 2020 .25 2014 .04 2019 .20 Prior 04 2018 14 Bi | TOTAL COST (for Part B) None PART C: COMMUNICATION TOWER AND RELATED FACILITIES Is the equipment reported in Part B above located on a communication tower? M1 Yes OO No If your answer to the previous question was "yes", do you own the tower? O Yes OO No If you are not the owner of the communication tower, provide the following information for the owner: Name Telephone Number Contact Person Address Complete the following if you are the owner of the tower or have installed land improvements (including equipment and buildings): 3. Year Built 4. Did you hire a company to construct or supervise the construction of the tower for you? Type of Tower (lattice, monopole or guyed) 2. Height of Tower (in feet) Cost of Tower by Category o Soil borings and testing .........cccccevuinne Were any unusual circumstances encountered in the construction of this tower which would cause the costs to be unusually high or low? Site development ...........cccovvecviieniiiinns Foundations (including installation) ....... Tower (steel and equipment?) ............... 34,500 wer ( Wp ) [J Yes Od No Tower (installation and erection) .......... If yes, explain. Fence and Building .......ccccceceemriieennnans Administrative and overhead ................. Other (please Specify) ......ccccovcecvecunrncnne TOTAL COST (for Part C) .....ccccccuenee 34,500 " nt LA Lal LIT 2 Lk 53 3d, os I : SE you have capitalized costs for this site in a vintage year different than the year the tower was originally built, attach an © itemization of costs by type and vintage year. ASSESSOR: TRUE CASH VALUE GRAND TOTAL Add True Cash Value Totals from Parts A and B. Carry the Total to line 15b of TAXPAYER: GRAND TOTAL COST--Add cost totals from Form 632 (L-4175). Part C Costs relate to real property. Parts A, B and C. Carry the total to Line 15a of Form 632 (L-4175).
Page 11
DOCH 29-0039 Active Property List page 1 02/14/2024 11:46:20AM Declaration of Property Owned and Used by Owner Polkton Township Assessor (Ottawa) - NW Coopersville, MI - 70-05-10-100-901 Site Code Acquisition Year Description Reported Cost Assessed Value Assessed - Personal Property Property Location: 6910 Taft Street. Coopersville. M1 49404 211108 2021 230 Fu. Guyed Tower and LHI 34,500.00 14,662.06 3300.00 14,662.00 Totals: # of assets: 1 34,500.00 14,662.00 Grand Totals: ’ # of assets: 1 American Tower Corporation Leigh Farmer
Page 12
Peck - 29-00 396) SECTION O - Rental Information. See Instructions. (Attach additional sheets, if necessary.) IF YOU ARE THE TENANT Name and address of landlord 632, Page 5 Is your landlord the owner of the property? [Yes [No Ifyou are a sublessee, enter the name and address of the owner of the property IF YOU ARE THE LANDLORD Name and address of tenant Are you the owner of the property? OvYes L[INo Ifyou are a sublessor, enter the name and address of the owner of the property TO BE COMPLETED REGARDLESS OF WHETHER YOU ARE THE LANDLORD OR TENANT Address of property rented or leased Date that current rental arrangement began: . Square feet occupied: Monthly rental $ Date current lease expires: . Are there options to renew the lease? [dyes [No Expenses (e.g. taxes, electric, gas, etc.) paid by the tenant Assessor Value 02 COST GRAND TOTAL (for page 4) TRUE CASH VALUE GRAND TOTAL (for page 4) TAXPAYER: Add Total Cost Incurred from Section M and Total Capitalized Cost from ASSESSOR: Add True Cash Value totals Section N (M1 and N1). Enter grand total $ from Sections M-O (M2-02). Enter grand $ here and carry to line 11a. page 1. total here and carry to line 11b, page 1. “NOTE TO ASSESSOR: Certain buildings and structures on leased land (but not including freestanding signs and billboards) must be assessed on the real property roll. See Bulletin 1 of 2003.
Page 13
Michigan Department of Treasury Doct V2 24- Co 3 Jo Vi 4452 (Rev. 07-23) 2024 Cellular (Wireless) Site Equipment Personal Property Report INSTRUCTIONS: Use this form to report all of the tangible personal property and site improvements owned and/or used by your business at the location indicated below. Part A includes equipment that supports the telecommunication function and that would otherwise be reported on Form 632 (L.-4175). Part B includes cellular telecommunication antennas, transmitting and receiving equipment and electronic and optical switching and routing equipment. Part C includes the communication tower and site improvements you have installed or are using at the location indicated below. Each location must be reported on a separate copy of this form. Do not report the costs of property or improvements on Form 632 (L-4175) that are reported on this form. You must, however, carry the Taxpayer Grand Total Cost to line 15 of the Summary and Certification Section on Form 632 (L-4175). All costs must be placed in the first column of the appropriate table, adjacent to the appropriate acquisition year. The reported costs must reflect acquisition cost new as defined in Form 632 (L-4175). See the instructions to Form 632 (L-4175) and to STC Bulletins 8 of 2007 and 3 of 2000 for further guidance. Business Name Assessment Roll Parcet Code Number American Towers, Inc Ml Owner's Identification Number or Code for the Cellular Site Name and Telephone Number of Person Who Can Arrange Access to Site 211108 Property Location (Street or RR#, City or Township or nearest intersection of the cellular site) Acct: 70-05-10-100-901 NW Coopersville, MI, 6910 Taft Street, Coopersville, Ml 49404 PART A: SUPPORT EQUIPMENT. (Complete Form 3966 for Part A Assets if you have "Move-Ins.") SECTION A: Assessor SECTION D: Including Office, Assessor Including Fumiture and Fixtures Calculations Electronic, Video and Testing Equipment Calculations 2023 91 2023 .84 2022 .80 2022 .64 2021 .69 2021 55 2020 61 2020 49 2019 53 2019 44 2018 47 2018 41 2017 42 2017 .38 2016 37 2016 .35 2015 33 2015 .33 2014 29 2014 31 2013 27 2013 29 2012 24 2012 .28 2011 .22 2011 .26 2010 19 2010 25 2009 12 2009 7 Prior 12 Prior 17 TOTALS [a3 None A2 TOTALS |p None D2 SECTION B: Assessor SECTION F: Assessor Including Machinery and Equipment Calculations Including Computer Equipment Calculations 2023 .89 2023 .60 2022 76 2022 44 2021 87 2021 .32 2020 .60 2020 24 2019 54 2019 19 2018 49 2018 15 2017 45 2017 .08 2016 42 . Prior 08
Page 14
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR American Tower Inc. Mi Site 211108 , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003467 Township of Polkton Respondent(s) PROOF OF SERVICE Wayne Pickler states that on 9 2. 7. 24 he/she [Name of person serving/mailing petition] [déte 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] Michigan Tax Tribunal, Small Claims PO Box 30232 Lansing, MI 48933 Mug Pr bs [Signature pf person who is serving/mailing copy] Wayne Pickler
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR American Tower Inc. Ml Site 211108 , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003467 Township of Polkton Respondent(s) PROOF OF SERVICE Wayne Pickler states that on g/ 7 5) Z 4 he/she [Name of person serving/mailing petition] [date of dervice] served a copy of the Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] BDO USA 2929 Allen Pkwy, Floor 20 Houston, TX 77019 (J poe TELL, [Signature of persp pn who is serving/mailing copy] Wayne Pickler [Print/type name of person serving/mailing copy}
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Cop POLKTON TOWNSHIP 6900 ARTHUR COOPERSVILLE, MI 49404 Phas. Ta Po BI. 36 Laws Les H