Record Finder / 25-002559-TT
Michigan

Amy J Kailing, Petitioner V Mecosta County Drain Commissioner, Respondent

Petitioner
Amy J Kailing
Respondent
Mecosta County Drain Commissioner

Case overview

Docket number
25-002559-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Mecosta
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded07/07/2025Not recordedDownload
4Petition has been verifiedPET107/07/2025Not recordedDownload
3AppearanceRESPNot recorded06/27/2025Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/27/2025Not recordedDownload
1A petition was received.PETNot recorded05/22/2025$100.00Download

Documents

Order_of_Dismissal.2025-07-07_16-21-39.0000.pdfRead complete document text →
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

Amy J Kailing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002559

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not protest the special assessment at the hearing held for the purpose of 

confirming the special assessment roll, however, as required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-002559

Page 2 of 8

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 7, 2025

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

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

Amy J Kailing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002559

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not protest the special assessment at the hearing held for the purpose of 

confirming the special assessment roll, however, as required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 25-002559

Page 4 of 8

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 7, 2025

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 5

STATE OF

Page 6

MT

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 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First 

Name 

mM. 

Last Namg/Company Name 

Kalina 

J 

= 

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

22230 

14 Mile 

¥ 

rr 

Bia Rapids 

\ 

[A930 

Toe Number 

a 

Lc i 

ed 

E-mail Address os not enter unless 

want {"" to send all correspondence via e-mail) 

€._ fountain 

no 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, 7.0” Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

[ How m any 

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

parcels areyou | [7] ves 

[| No 

[FWA 

appealing? 

If yes, use a multiple parcel form for information regarding a any contiguous parcels. 

| 

*If no, you must file separate appeals for each non-contiguous or non- adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

22330 

14 

Mile 4d Big Lopids 

MY 1uq207] 

Parcel Identification Number(s): 

FH0S 

020 

100 002

Page 2

inal 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? |] Yes 

[4 No 

If Yes, what was the date of the hearing held to confirm the special assessment roll? 

05-13-25 

If No, explain: 

L hod pier ololigedhons re doy of! He nea fing. Neighloars aed 

For a — 

Afee of $100.00 is required for the filing of a Special Assessment Appeal. 

Sig nature 

"Required 

Petitioner or NR Representative’s Signature: 

Isl 

DL 

AAO,

Page 3

CERTIFIED MAIL® 

i 

: 

eA oF 

18932 

94.00 

22330 \Y Mile ¢d 

i RDC 99 

R2305H128722-12

on g Lapras Mado 1 

2 

MY 

Z0250M 

6 

= 

> 

9589 

0710 

5270 

1k&8 

5729 

23

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.

Appearance POS - Kailing (25-002559).pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

AMY J. KAILING, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002559 

 

PARCEL NO. 05-020-400-002 

 

 

______________________________________/ 

 

Amy J. Kailing 

In pro per 

22330 14 Mile Road 

Big Rapids, MI 49307 

(231) 349-1415 

E_fountain@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, MECOSTA COUNTY DRAIN COMMISSIONER, in the above-entitled matter. 

 

 

 

 

 

Dated: June 27, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

AMY J. KAILING, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002559 

 

PARCEL NO. 05-020-400-002 

 

 

______________________________________/ 

 

Amy J. Kailing 

In pro per 

22330 14 Mile Road 

Big Rapids, MI 49307 

(231) 349-1415 

E_fountain@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on June 27, 2025 she served a copy of Appearance and this 

Proof of Service, upon the following via first class mail: 

 

Amy J. Kailing 

22330 14 Mile Road 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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.

SC_Notice_of_Docket_Number.2025-06-27_12-27-38.0000.pdfRead complete document text →
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

Amy J Kailing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002559

Mecosta County Drain Commissioner,

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 281. 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: June 27, 2025

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

Amy J Kailing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002559

Mecosta County Drain Commissioner,

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 281. 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: June 27, 2025

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

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 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First 

Name 

mM. 

Last Namg/Company Name 

Kalina 

J 

= 

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

22230 

14 Mile 

¥ 

rr 

Bia Rapids 

\ 

[A930 

Toe Number 

a 

Lc i 

ed 

E-mail Address os not enter unless 

want {"" to send all correspondence via e-mail) 

€._ fountain 

no 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, 7.0” Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

[ How m any 

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

parcels areyou | [7] ves 

[| No 

[FWA 

appealing? 

If yes, use a multiple parcel form for information regarding a any contiguous parcels. 

| 

*If no, you must file separate appeals for each non-contiguous or non- adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

22330 

14 

Mile 4d Big Lopids 

MY 1uq207] 

Parcel Identification Number(s): 

FH0S 

020 

100 002

Page 2

inal 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? |] Yes 

[4 No 

If Yes, what was the date of the hearing held to confirm the special assessment roll? 

05-13-25 

If No, explain: 

L hod pier ololigedhons re doy of! He nea fing. Neighloars aed 

For a — 

Afee of $100.00 is required for the filing of a Special Assessment Appeal. 

Sig nature 

"Required 

Petitioner or NR Representative’s Signature: 

Isl 

DL 

AAO,

Page 3

CERTIFIED MAIL® 

i 

: 

eA oF 

18932 

94.00 

22330 \Y Mile ¢d 

i RDC 99 

R2305H128722-12

on g Lapras Mado 1 

2 

MY 

Z0250M 

6 

= 

> 

9589 

0710 

5270 

1k&8 

5729 

23

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.