Record Finder / 24-003727-TT
Michigan

Aaron C Jones, Petitioner V Township Of Lake, Respondent

Petitioner
Aaron C Jones
Respondent
Township Of Lake

Case overview

Docket number
24-003727-TT
Status
Opinion Pending
CaseType
SC Property
Division
Small Claims Division
County
Lake
Judge
Wease, Joshua

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
20Hearing CompletedNot recordedNot recorded07/13/2026Not recordedNot recorded
19Evidence was received.PETNot recorded06/22/2026Not recordedDownload
18Proof of Service of Misc Documents was received.Not recordedNot recorded06/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
17DocumentationNot recordedNot recorded06/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
16DocumentationNot recordedNot recorded06/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
15DocumentationNot recordedNot recorded06/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
14Evidence was received.RESPNot recorded06/10/2026Not recordedDownload
13Notice of HearingNot recordedNot recorded05/20/2026Not recordedDownload
12A hearing has been scheduledNot recordedNot recorded05/20/2026Not recordedNot recorded
11Notice of FilingNot recordedNot recorded12/03/2024Not recordedDownload
10Answer was receivedRESPNot recorded11/01/2024Not recordedDownload
9Order Granting In-Person Hearing RequestNot recordedNot recorded12/02/2024Not recordedDownload
8Order Setting Aside P DefaultNot recordedNot recorded11/13/2024Not recordedDownload
7Response to OrderPETNot recorded10/24/2024Not recordedDownload
6A request for in-person hearing was filed.PETNot recorded10/31/2024Not recordedDownload
5Order of Default of PetitionerNot recordedNot recorded10/10/2024Not recordedDownload
4Order of Partial DismissalNot recordedNot recorded10/10/2024Not recordedDownload
3Petition has been verifiedPET110/10/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/10/2024Not recordedDownload
1A petition was received.PETNot recorded07/26/2024$0.00Download

Documents

Read document text excerpt

Page 1

RECEIVED 

24-0051 

N25 20s 

I hear-by assign the rite of representation 

MICH] 

for parcel #43-13-019-001-31 

GAN TAX TRIguNa, 

(which is within Lake Township of Lake County MI) to 

: 

Roger D. Jones 

for the purpose of presenting and defending a petition to the 

Michigan State Tax Tribunal for the years of 2024 through 2026 

Signed 

Cece Bowe 

Date 

_ 

gel fq

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Aaron C Jones, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No.: 24-003727 

Township Of Lake, 

Respondent. 

NOTICE OF IN-PERSON HEARING 

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE: 

| July 13,2026 

10:00 AM EST 

HEARING TIME: 

Oceana County Bldg. 

. 

| Commissioners Conference Room, Main Flr, 

HEARING LOCATION: 

100 S. State St. 

Hart, Ml 49420 

This is an important legal document. Please have someone transiate the document. 

Este es un documento legal importante. Por favor, haga traducir este documento. 

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Page 3

Mi Tribunal reply 2025 

— AARON 

In response to our 2024 spring Board of Review request being denied I find it necessary thus to appeal 

to the M.T.T for assistence. 

I have the following issues of contention via property tax values for the below property in Lake 

Township of Lake County Michigan..... 

Parcel 43-13-019-001-31 

Per my Tribunal request I have the following issues concerning the 2024 — 2026 property taxes levied: 

1). Hiegally charging a “lake frontage” cost. 

2). A miss-classification of building construction classification 

3). Miscalculations on the building value 3/17/2023, 10/23/24, 3/03/25 + 2/26/2026 property 

cards provided via FOIA 

4). Incorrect adjustments for depreciation of cabin + tool shed. 

5). Incorrect application of ECF per well and septic system. 

Furthermore, the following items are of concern to petitioner as to arriving at a “fair” TCV (market 

value): 

1) An adjustment (LOSS) for Unskilled Labor deduction per low quality owner built, recreational, 

farm cabin 

2) An adjustment (LOSS) for the neglect of the Tax Assessor in adjusting the land valuation based 

on the highly used easement road running through the center of the entire 20 acres. 

I used the following abbreaviations within this request: 

COA — Court of Appeals 

MSC — Michigan Supreme Court 

G.B.A. -- Michigan State Tax Comm. "Guide to Basic Assessing" 

T.A. -- Tax Assessor 

M.AM. -- Michigan Assessor's Manual's (2014 ed. (with 2024 updates) for 2024) (2025 ed for 2025 

and 2026) 

B.O.R.

Page 4

I

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Proof of service 24-003727.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Aaron C Jones

24-003727

Mark Barnett (Lake Township T.A.)

Roger D Jones

6-22-2026

documentation

Mark Barnett

1857 W. Fountain Rd.

Scottville Mi 49454

Roger D Jones

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Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 24-003727

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of service 24-003727

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

13-019-001-31 Tax Tribunal for Aaron 2026.pdfRead complete document text →
Read document text excerpt

Page 1

Mi Tribunal reply 2025 – AARON

In response to our 2024 spring Board of Review request being denied I find it necessary thus to appeal 

to the M.T.T for assistence.

I have the following issues of contention via property tax values for the below property in Lake 

Township of Lake County Michigan.....

Parcel 43-13-019-001-31

Per my Tribunal request I have the following issues concerning the 2024 – 2026 property taxes levied:

1). Illegally charging a “lake frontage” cost.

2). A miss-classification of building construction classification

3). Miscalculations on the building value 3/17/2023, 10/23/24, 3/03/25 + 2/26/2026 property 

cards provided via FOIA

4). Incorrect adjustments for depreciation of cabin + tool shed.

5). Incorrect application of ECF per well and septic system.

Furthermore, the following items are of concern to petitioner as to arriving at a “fair” TCV (market 

value):

1) An adjustment (LOSS) for Unskilled Labor deduction per low quality owner built, recreational, 

farm cabin 

2) An adjustment (LOSS) for the neglect of the Tax Assessor in adjusting the land valuation based

on the highly used easement road running through the center of the entire 20 acres.

I used the following abbreaviations within this request:

COA – Court of Appeals

MSC – Michigan Supreme Court

G.B.A. -- Michigan State Tax Comm. "Guide to Basic Assessing"

T.A. -- Tax Assessor

M.A.M. -- Michigan Assessor's Manual's (2014 ed. (with 2024 updates) for 2024) (2025 ed for 2025 

and 2026)

B.O.R. -- Township Board of Review

S.T.C -- Michigan State Tax Comm.

A.V. -- Assessed Value

T.V. -- Taxable Value

T.C.V. -- True Cash Value

C.M. -- County Multiplier

Page 2

ISSUE #1 (charging “Lake Frontage” values)

 per M.A.M. Volume III (published 2018 page 11)

“When real estate is transacted, it is the legal description that uniquely describes and identifies the 

property involved in the transaction. It is not sufficient to rely merely on an address or property 

identification number for this purpose. Your property ownership is “legally” identified by the legal 

description on your deed.”

per online search “Michigan property assessments and taxes rely on several distinct rules” 

i.e.:.....“Direct Ownership: You are only taxed on the specific parcel of land defined by your official 

property deed and legal boundaries. If the pond is entirely on your neighbor's land, its assessed value 

remains with their parcel.”

Per legal titles this property (Parcel 43-13-019-001-31) does NOT own any part of the property which 

contains Gillians Springs thus it has NO pond (lake) frontage. This property abuts another owners 

property which includes an approx 17acre man made pond. According to documents held at the Lake 

Township Register of

Page 3

COA

Page 4

s

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 24-003727

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: 13-019-001-31 Tax Tribunal for Aaron 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

13-019-001-31 Tax Tribunal for Aaron 2026.pdfRead complete document text →
Read document text excerpt

Page 1

Mi Tribunal reply 2025 – AARON

In response to our 2024 spring Board of Review request being denied I find it necessary thus to appeal 

to the M.T.T for assistence.

I have the following issues of contention via property tax values for the below property in Lake 

Township of Lake County Michigan.....

Parcel 43-13-019-001-31

Per my Tribunal request I have the following issues concerning the 2024 – 2026 property taxes levied:

1). Illegally charging a “lake frontage” cost.

2). A miss-classification of building construction classification

3). Miscalculations on the building value 3/17/2023, 10/23/24, 3/03/25 + 2/26/2026 property 

cards provided via FOIA

4). Incorrect adjustments for depreciation of cabin + tool shed.

5). Incorrect application of ECF per well and septic system.

Furthermore, the following items are of concern to petitioner as to arriving at a “fair” TCV (market 

value):

1) An adjustment (LOSS) for Unskilled Labor deduction per low quality owner built, recreational, 

farm cabin 

2) An adjustment (LOSS) for the neglect of the Tax Assessor in adjusting the land valuation based

on the highly used easement road running through the center of the entire 20 acres.

I used the following abbreaviations within this request:

COA – Court of Appeals

MSC – Michigan Supreme Court

G.B.A. -- Michigan State Tax Comm. "Guide to Basic Assessing"

T.A. -- Tax Assessor

M.A.M. -- Michigan Assessor's Manual's (2014 ed. (with 2024 updates) for 2024) (2025 ed for 2025 

and 2026)

B.O.R. -- Township Board of Review

S.T.C -- Michigan State Tax Comm.

A.V. -- Assessed Value

T.V. -- Taxable Value

T.C.V. -- True Cash Value

C.M. -- County Multiplier

Page 2

ISSUE #1 (charging “Lake Frontage” values)

 per M.A.M. Volume III (published 2018 page 11)

“When real estate is transacted, it is the legal description that uniquely describes and identifies the 

property involved in the transaction. It is not sufficient to rely merely on an address or property 

identification number for this purpose. Your property ownership is “legally” identified by the legal 

description on your deed.”

per online search “Michigan property assessments and taxes rely on several distinct rules” 

i.e.:.....“Direct Ownership: You are only taxed on the specific parcel of land defined by your official 

property deed and legal boundaries. If the pond is entirely on your neighbor's land, its assessed value 

remains with their parcel.”

Per legal titles this property (Parcel 43-13-019-001-31) does NOT own any part of the property which 

contains Gillians Springs thus it has NO pond (lake) frontage. This property abuts another owners 

property which includes an approx 17acre man made pond. According to documents held at the Lake 

Township Register of

Page 3

COA

Page 4

s

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 24-003727

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Other

Files

Document Type: Documentation

Attachment File Name: 13-019-001-31 Tax Tribunal for Aaron 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

13-019-001-31 Tax Tribunal for Aaron 2026.pdfRead complete document text →
Read document text excerpt

Page 1

Mi Tribunal reply 2025 – AARON

In response to our 2024 spring Board of Review request being denied I find it necessary thus to appeal 

to the M.T.T for assistence.

I have the following issues of contention via property tax values for the below property in Lake 

Township of Lake County Michigan.....

Parcel 43-13-019-001-31

Per my Tribunal request I have the following issues concerning the 2024 – 2026 property taxes levied:

1). Illegally charging a “lake frontage” cost.

2). A miss-classification of building construction classification

3). Miscalculations on the building value 3/17/2023, 10/23/24, 3/03/25 + 2/26/2026 property 

cards provided via FOIA

4). Incorrect adjustments for depreciation of cabin + tool shed.

5). Incorrect application of ECF per well and septic system.

Furthermore, the following items are of concern to petitioner as to arriving at a “fair” TCV (market 

value):

1) An adjustment (LOSS) for Unskilled Labor deduction per low quality owner built, recreational, 

farm cabin 

2) An adjustment (LOSS) for the neglect of the Tax Assessor in adjusting the land valuation based

on the highly used easement road running through the center of the entire 20 acres.

I used the following abbreaviations within this request:

COA – Court of Appeals

MSC – Michigan Supreme Court

G.B.A. -- Michigan State Tax Comm. "Guide to Basic Assessing"

T.A. -- Tax Assessor

M.A.M. -- Michigan Assessor's Manual's (2014 ed. (with 2024 updates) for 2024) (2025 ed for 2025 

and 2026)

B.O.R. -- Township Board of Review

S.T.C -- Michigan State Tax Comm.

A.V. -- Assessed Value

T.V. -- Taxable Value

T.C.V. -- True Cash Value

C.M. -- County Multiplier

Page 2

ISSUE #1 (charging “Lake Frontage” values)

 per M.A.M. Volume III (published 2018 page 11)

“When real estate is transacted, it is the legal description that uniquely describes and identifies the 

property involved in the transaction. It is not sufficient to rely merely on an address or property 

identification number for this purpose. Your property ownership is “legally” identified by the legal 

description on your deed.”

per online search “Michigan property assessments and taxes rely on several distinct rules” 

i.e.:.....“Direct Ownership: You are only taxed on the specific parcel of land defined by your official 

property deed and legal boundaries. If the pond is entirely on your neighbor's land, its assessed value 

remains with their parcel.”

Per legal titles this property (Parcel 43-13-019-001-31) does NOT own any part of the property which 

contains Gillians Springs thus it has NO pond (lake) frontage. This property abuts another owners 

property which includes an approx 17acre man made pond. According to documents held at the Lake 

Township Register of

Page 3

COA

Page 4

s

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 24-003727

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Other

Files

Document Type: Documentation

Attachment File Name: 13-019-001-31 Tax Tribunal for Aaron 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

24-003727 07-13-26 JW.pdfRead complete document text →
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Page 1

RECEIVED 

JUN 16 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Damn Sones 

: 

Petitioner(s) 

v 

MTT Docket No. ad -003~ NEN 

Respondent(s) 

PROOF OF SERVICE 

oor Pour net 

states that on 

lo) lO EY” 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of heQ0COMENES, 

relative to the above-captioned matter upon: 

We 

W Ora Love 

Ure 

Provi 

i 

[Provide name and address of the party/people being served] 

& 

\ 

, at 

4auo > 

[Signature of person who is serving/mailing copy] 

Sak 54) br EF) 

[Print/type name of person serving/mailing copy]

Page 2

+H 24-003 

737) 

ZY0> Ee 

Parcel munbe paSalaiERREsenY 

Jurisdiction: 

LAKE TOWNSHIP 

County: 

Lake 

Printed on 

06/09/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

| 

| 

| 

Property Address 

Class: AGRICULTURAL-IMPR 

(Zoning: 

Building 

Permit (s) 

Date 

Number 

Status 

11374 

W CLEAR LAKE 

CIR 

School: 

MASON COUNTY CENTRAL 

SD 

P.R.E. 

100% 

11/01/2015 

Qual. 

Ag. 

Owner's Name/Address 

MAD 

¥: 

| 

JONES! "ASRCN CSM 

3024 Est TCV 169,617 TCV/TEA: 123.99 

11374 

W CLEAR LAKE CIRCLE 

- 

BRANCH MI 

49402 

X 

[Improved 

[ 

[Vacant 

Land Value Estimates 

for Land Table IN.INLAND LAKE 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

—-— 

Birt Rosa 

LAKE FRONTAG 

10.00 

0.00 1.0000 1.0000 

199 

100 

1,99 

dex DesoripLaon 

Gravel Road 

LAKE FRONTAG 

~~ 120.00 

0.00 1.0000 0.0000 

199 

100% 

o 

PAR "H" 

- 

PT OF NE 1/4 DESC AS BEG 

@ 

PT 

Paved Road 

ACREAGE TABLE 

'A' 

20.000 Acres 

3,600 

100 

72,000 

| 

ON EAST 

& WEST 

1/4 

LN 

OF SEC THAT 

IS 

Storm Sewer 

* denotes 

lines 

that 

do not contribute 

to 

the total acreage calculation. 

N86°51'57"W ALG 

SD EAST 

& WEST 

1/4 

LN 

A 

sidewalk 

130 Actual 

Front 

Feet, 

20.00 

Total Acres 

Total 

Est. 

Land Value 

= 

73,990 

i 

DISTANCE OF 395' 

FROM EAST 1/4 COR OF 

Water 

| 

SEC; 

TH N86°51'57"W ALG 

SD EAST 

& WEST 

Sewer 

1/4 

LN 340'; 

TH N6°10'06"E 

A DISTANCE 

OF 

Electric 

Land Improvement Cost Estimates 

1977.10" 

TO SHORE 

OF CLEAR LAKE; 

TH 

Gas 

Description 

Rate 

Size 

% 

Good 

Cash Value 

S15°56'45"E ALG 

SD 

SHORE 

A DISTANCE 

O 

F 

curb 

Wood 

Frame 

23.66 

144 

44 

1,499 

100'; 

TH S34°09'42"E ALG 

SD SHORE 

170.7'; 

Street Lights 

Total Estimated Land Improvements True Cash Value 

= 

1,499 | 

TH S0°08'01"E 

A DISTANCE OF 1747.37' 

TO 

Standard Utilities 

| 

POB. 

AND PAR "I" 

- PTOF NE 1/4 DESC AS 

Underground Utils. 

BEG 

@ 

PT 

ON EAST 

& WEST 

1/4 

LN 

OF 

SEC 

THAT ISN86°51'57"W ALG SD EAST 

& WEST 

1/4

Page 3

Res

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SC_Notice_of_In_Person_Hearing.2026-05-20_10-35-25.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

MTT Docket No.: 24-003727

Township Of Lake, 

Respondent.

NOTICE OF IN-PERSON HEARING

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE:

July 13, 2026

HEARING TIME:

10:00 AM EST

HEARING LOCATION:

Oceana County Bldg.

Commissioners Conference Room, Main Flr, 

100 S. State St.

Hart, MI 49420

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003727

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate attire. The hearing 

may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided 

for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be

Page 3

MTT

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for

Page 2

MT

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Page 1

RECEIVED 

NOV gg “24 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFHEHIS 

WN, DPA 

GOVERNOR 

LANSING 

AN TARTAR) 

R 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003727 

Section 1: Respondent’s Contact Information 

First Name: 

M.A: 

Last Name/Company Name/Unit of Government: 

MARK 

J 

BARNETT 

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

County: 

1857 W. FOUBTAIN RD 

MASON 

City or Town: 

State: 

ZIP Code: 

SCOTTVILLE 

Mi 

49454 

Telephone Number: 

Fax Number: 

231-233-5485 

N/A 

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

mark_barnett62@fotmail.com 

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

M.1.: 

First Name: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

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. 

[Ives 

[J No 

[A NotApplicable

Page 2

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 

Respondent denies petitioner's basis for appeal and will follow up with evidence prior to 

hearing date. 

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)? [wi] Yes 

[ml] No 

If yes, check which BOR Petitioner attended: [1 March 

 [] uly 

[J pecember 

If no, was the Notice of Assessment properly sent 

to Petitioner prior 

to the March BOR? [OYes 

[Ono 

*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? Yes 

[Ine 

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? [ves 

[ANo 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[no 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[I No 

If Yes, check which BOR Petitioner attended: [| March 

[J July 

[J

Page 4

pr

Page 5

r

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER GRANTING REQUEST FOR IN PERSON HEARING

The Tribunal has reviewed the file in the above-captioned case and finds that a request 

has been filed by Petitioner to participate in the hearing in person. The request was 

timely filed and, as such, good cause has been shown to grant the request. As a result, 

an in-person hearing will be scheduled in the normal course of scheduling.

IT IS SO ORDERED.

By:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 2, 2024

PROOF OF SERVICE

I 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.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER GRANTING REQUEST FOR IN PERSON HEARING

The Tribunal has reviewed the file in the above-captioned case and finds that a request 

has been filed by Petitioner to participate in the hearing in person. The request was 

timely filed and, as such, good cause has been shown to grant the request. As a result, 

an in-person hearing will be scheduled in the normal course of scheduling.

IT IS SO ORDERED.

By:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 2, 2024

PROOF OF SERVICE

I 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.

By: Tribunal Clerk

Page 3

Roger D Jones

Roger D Jones

11196 W Clear Lake Circle

Branch , MI 49402

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on October 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on October 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Roger D

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Page 1

RECEIVED 

OCT 2:9 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Aaron C Jones, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003727 

Township Of Lake, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to sign the petition. See TTR 261, 215 and MCR 2.114. As such, the 

petition is not properly pending. Petitioner must sign and return petition within 14 days 

of the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal's e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order. 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

a) 

3 

) 

bd 

H 

’t 

By. Walicena 

oF 

NACH 

Entered: October 10, 2024 

Patricia L. Halm, Tribunal Chair

Page 2

bockel 

4 

20) ~003 727 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, 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.L 

Last NamefCompany Name 

Aaron 

Cc 

Jones 

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

11347 W. Clear Lake Circle 

City or Town 

State 

2IP Code 

Branch 

Mi 

49402 

Telephone Number 

Fax Number 

231-233-6516 

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

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

{) 

First Name 

MLL 

Last Name 

Roger 

D 

Jones 

Firm Name (if any) 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

Mi 

149402 

Telephone Number 

Fax Number 

231-233-8828 

E-mail Address (do not enter unless you want MTT to send all

Page 3

STATE OF

Page 4

STA

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Page 1

RECEIVED 

ear 

NOV 0 ¢ 2024 

1:1 {GAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Aaron C Jones 

, 

Petitioner(s) 

v 

MOAHR Docket No.24-003727 

Township of Lake 

s 

Respondent(s) 

REQUEST FOR IN-PERSON HEARING 

1. Ahearing is scheduled to be conducted on hot yet scheduled 

2. 

| ask the Tribunal to allow me to participate in the hearing in person because: 

Because of the complicated non standard issues at hand it would be much less 

confusing to explain the issues in person. As 

| am not a professional writer 

| think the 

issues can be explained much more clearly during an in-person hearing. 

Razer 

loves (Repro smdans bag 

Pee ) 

Party/Represeptative (sign here) 

Roger D Jones 

[Print/type name of person signing] 

| 

certify that on 

this date 

| served 

a copy 

of this request on 

the opposing 

party 

or their 

representative.

Page 2

Ag 

wi 

: 

GRAND RAPIDS MI 493 

INQ 

- 

119s Ww Cleaa lgke Cacle 

ocr oo 

red ON AN

RPrcih 

Mi 

AD

4ayoz 

Michig pn, 

Tax TRibunal 

ll 

W. OTtpwa 

S7. 

P.0.8ox 30232 

Lansing 

MT go959 - g05 

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Ditpedo lf 

fib jefe 

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dia ypesdjjjjid 

SEITE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to sign the petition. See TTR 261, 215 and MCR 2.114. As such, the 

petition is not properly pending. Petitioner must sign and return petition within 14 days 

of the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.”

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003727

Page 2 of 6

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business

Page 3

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 24-003727

Page 2 of 6

electronic service, and

Page 3

S

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Page 1

RECEIVED 

JUL 802024 

MICHIG 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON {, 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 

Firat Name 

[XN 

Last Name/Gompany Name 

Aaron 

Cc 

Jones 

Malling Address (No., Street, .0. Box or Rural Route} 

11374 W. Clear Lake Cirle 

City or Town 

State 

ZIP Code 

Branch 

MI 

[49402 

Telephone Number 

i 

Fax Numbar 

231-233-6516 

E-mait 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 

Mm 

Last Name 

Roger 

D 

Jones 

Firm Name (if any) 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

MI 

149402 

Telephone Number 

Fax Number 

231-233-8828 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yos* 

No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

at that apply) 

[64 True Cash and Taxable Value 

{1 Poverty Exemption 

[1] Taxable Value Only (calculation) 

{7} Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[7] Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemjption) 

Section 5: Explain the Reason for this Appeal 

Incorrect Building Classification 

TCV is incorrect. Errors in costing the TCV of residence. 

Neglect of the Tax Assessor to adjust TCV per easement road crossing property. 

Taxable Value Incorrect-has been based upon above incorrect figures for nearly 10 yrs. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2014 thru 2024 

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

[Ml] No 

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

March 

[] duly 

[|

Page 3

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 10, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Aaron C Jones,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003727

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at

Page 3

Roger D Jones

Roger D

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Read document text excerpt

Page 1

RECEIVED 

JUL 802024 

MICHIG 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON {, 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 

Firat Name 

[XN 

Last Name/Gompany Name 

Aaron 

Cc 

Jones 

Malling Address (No., Street, .0. Box or Rural Route} 

11374 W. Clear Lake Cirle 

City or Town 

State 

ZIP Code 

Branch 

MI 

[49402 

Telephone Number 

i 

Fax Numbar 

231-233-6516 

E-mait 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 

Mm 

Last Name 

Roger 

D 

Jones 

Firm Name (if any) 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

MI 

149402 

Telephone Number 

Fax Number 

231-233-8828 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yos* 

No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

at that apply) 

[64 True Cash and Taxable Value 

{1 Poverty Exemption 

[1] Taxable Value Only (calculation) 

{7} Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[7] Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemjption) 

Section 5: Explain the Reason for this Appeal 

Incorrect Building Classification 

TCV is incorrect. Errors in costing the TCV of residence. 

Neglect of the Tax Assessor to adjust TCV per easement road crossing property. 

Taxable Value Incorrect-has been based upon above incorrect figures for nearly 10 yrs. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2014 thru 2024 

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

[Ml] No 

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

March 

[] duly 

[|

Page 3

ST

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.