Amy R Wohlers, Petitioner V Township Of Quincy, Respondent

Page 1

RECEIVED 

Notte J9-GOLTTH 

TT 

FER 

1 9 2026 

RRR 

«HGAN TAX TRIBUNAL 

1291 Ridge Road is on a corner lot to a county road and a private drive and is addressed to 

the county road not the private drive. This unique property has no “official” legal easement 

noted from the deeds office or the abstract department for the private drive of Pleasant 

Ridge- however one deed from 1995 does list the burden from the asphalt drive offering 

ingress and egress to others down the road. Pleasant Ridge drive cuts through a large 

portion of our lands northern property and runs the length of the private drive- forking in the 

middle about 25,000+/- square foot and or 3/4 mile long. This drive services 30 parcels and 

allows access their property. 291 Ridge Road has no close neighboring homes on the 

Pleasant Ridge as can be visualized through satellite images showing a large parcel of 

woods between this home and the community of neighbors down the drive. in late 2023 it 

was introduced by the Pleasant Ridge residents that they wanted a new asphalt roadway 

instead of fixing the one that existed. The residents offered a petition where those road 

members agreed at a cost of 

115.473.86 to be shared among only 22 homes that utilize this 

roadway. There are 30 parcels, and some parcels have more than 1 home that utilizes the 

roadway. This petition included 291 Ridge Road- which was not in favor of the new roadway 

without any repairs or the cost sharing method. This was appealed to the township. This 

special assessment district was approved and set to move forward with new road being 

laid in spring of 2024 with 6% interest for 2024, 2025, and 2026 taxes. At this time we were 

not made aware of the appeal process or that we had a right to appeal. The new asphalt 

drive was completed in spring of 2024. Recently in September of 2025 a notice came in the 

mail to our home of a public hearing for a road maintenance fund for seal coating the 

private road. Unknowing of the details we attended the public hearing. The Pleasant Ridge 

residents requested to seal coat the private drive for September 2025 and again in the 

spring of 2026- and have the cost again shared between the 22 homes. 291 Ridge road was 

again not in favor of this as to how often the seal coating to be done or the cost sharing and 

appealed to the township. The Special assessment district was again approved by the 

township by majority rule. During this meeting 2 township members informed us of our 

right to appeal to the tribunal and agreed with our concerns but voiced they could not help 

as the residents that utilize the roadway had majority vote and are the governing bodies per 

the township supervisor. Concerns from us were voiced about usage, owned parcels vs 

homes on the petition, assessed value of homes/land, unreasonable disproportionality 

related to usage/frontage/parcels/using both sides of the road at the fork and having a

Page 2

Nell 

pre Ht I-CHETTUT 

this places upon our said property of 291 Ridge Road and the unique circumstances 

related to this. We have owned this property for over 20 years and were never included in 

road funding for the private drive on Pleasant Ridge Road until 2023. Concern remains that 

the residents on this drive will continue to want road maintenance funding frequently 

causing the undue tax burden to our family/property.

Page 3

STATE OF MICHIGAN 

" 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ew. 

BO tedent 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, AS ~G2 SW 

JER n__oef Chines, 

Respondent(s) 

© 

PROOF OF SERVICE 

Aran 

R Ly oben 

states that on rr § Jod\s helshe 

[Name of person serving/mailing petition] 

[date of sdrvice] 

served a copy of the “aD oltre rst 

relative to the above-captioned matter upon: 

Sorted 

Ao Tetendnip 

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

Cad Nerlaton. 

= Oust 

Goring Ceri 

NS 

AON 

aed 

[Signature of person who is serving/mailing copy] 

Seen 

© oodles 

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

Page 4

a Lge 

Quarey Mu NAY 

. GRAND RAPIDS MI 

493 

9 FEB 2026 

PM3 

L 

NMudngon No Need 

WL 

Ls. Oa, Sn 

\eoseg a 

Mkads 

SEN 

ed, (FE 

spedeggpefygppedle egg 

o fifi 

jeden Bifida ij

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.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

BANGING 

DIRECTOR 

Amy 

K. Wohler s 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25 -0¢3754 

To wnShip of Qui ney 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. A proof of service may be found on the second page. 

1.1am [Ja party. Man attorney or authorized representative for a party. 

2. My new firm: 

pi 

Evica D. Boers 

Ades 

1048 Camplbeut Rd. 

Ci 

. 

i 

ity 

Brine 

State 

is 

Zip 

49082. 

3. My name has changed: 

My current name: 

My former name: 

4. My new or corrected mailing address is: 

Address 

City 

State 

Zip 

5. My new or corrected telephone number is: 

6. Mv new or corrected e-mail address is: 

Ewersed £ gmail. tom 

Fi 1 Koes 

Signature 

Trea D. Toes 

[Print/type name of person signing]

Page 2

MTT Docket No. 

_25- 602754 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

2lalat 

Fines. D Even) 

Date 

Signature 

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

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.

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 R Wohlers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003754

Township Of Quincy,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003754

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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 more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email

Page 3

STATE OF

Page 4

MTT Docket

Page 5

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.

Page 1

| 

| 

| 

| 

| 

| 

| 

| 

| 

hE Roe to AT-00378R 

RECEIVED 

NOV 17 2025 

QUINCY TOWNSHIP 

MICHIGAN TAX TRIBUNAL 

MEETING MINUTES 

September 3, 2025 

1 

Guests Present: Stephanie Studer, Amy and Chad McNess, James Tanner, Teddy Sinclair, D.and G 

Converse, Barb Rockhold, Barb Swallow and Wava Gant. 

Meeting was called to order at 6:00 p.m. by Supervisor Barve 

Pledge of Allegiance was led by Supervisor Barve 

Roli Call: Cindy Harleton Jim Harmon, Marilyn Ostrander, Tim Brockway and Kurt Barve. A quorum was 

established. 

It was moved by Trustee Harmon fo approve the agenda with one addition, Clerk Harleton supported. 

Motion carried. 

It was moved by Trustee Harmon to open the first Public Hearing for Pleasant Ridge Drive, supported by 

Trustee Ostrander. Motion carried. The residents of Pleasant Ridge obtained 51% + of the signatures 

needed to bring this to the Board.. Resident Olmstead spoke that the seal coat needs to be done every 

three years, a heavy coating will be put down this month and another coat in the Spring for the total cost 

of $5750.00. Resident Wohers had concerns with how the whole matter was handled; Explained where 

her property was, upset that she wasn't contacted when everyone else on the road was, how email was 

worded (falsified), was there more than one bid, what is the cost, how much will be added to my taxes, 

who is signing the contract, is there a way to prorate usage of the road, are we paying for the neighbors 

driveway(we were for having it paved), what falls in the “road maintenance”. Please look up Special 

Assessment District. 

it was moved by Clerk Harleton to close the Public Meeting, supported by Treasurer 

Brockway. Motion carried. 

It was moved by Clerk Harleton to open the second Public Hearing for Pleasant Ridge Drive, supported 

by Trustee Harmon. Motion carried. Assessor Ewers explained how a special assessment works. 

Public 

statute 188 A54. The road determines what the special assessment is for. The Board assumes when 

brought to them that the members of the road have talked it over, contractor, how to pay, etc. There are 

no HOAs in our Township. The township board decides on how long they have to pay it back and if there 

is interest if paid over time. 

it was moved by Trustee Harmon to have three years to pay with the interest 

waived at a cost of $89.00 per year, supported by Trustee Ostrander. Roll call vote was used with all in 

the affirmative. Motion carried. 

it was moved by Clerk Harleton to close the Public Hearing, supported by 

Trustee Harmon. Motion carried.

Page 2

FATT Dolla Do. SY -00 ITY 

Treasurer's Report: Treasurer Brockway reported the hours the board office is open to pay taxes as 

September 10, 2025 from 10:00 a.m.- 4:00 p.m. and September 15, 2025 from 9:00 a.m.-5:00 p.m. About 

half of the taxes are paid right now. 

Legal Report: none 

JPC Report: none 

ZBA Report: none 

Zoning Report: Zoning Manager Craig reported that they are planning on setting up a JPC meeting for 

ordinances, battery storage and will be meeting with ITC and Frontier Fiber Optics. Twelve requests were 

reported for various items, five violations and five permits were issued. ZM Craig reported he receives 

about fifteen phone calls daily. 

Cemetery Report: Sexton Stephenson reported everything is going well. 

Assessor's Report: Assessor Ewers reported that the new cost manual update was entered on August 

24, 2025. 

Have attended all but 2 hours of required classes. The last class on August 12,2025 was in 

regard to the PAG60 Assessment Audit that will be conducted between May 1 and September 1, 2026. 

Of 

the 15 items on the Audit, only 3 directly pertain to Assessing. The other 12 are policies and procedures 

of the Township in regard to how the assessing is conducted and information distributed. 

1 will be making 

the Township Board a copy of the review possess for next month so that we can go through what is to be 

expected and will be preparing updated policies that will need to be approved. 

Data entry and splits are 

caught up. Reached out to several taxpayers that had pending items and they are working on those as 

well. Been coordinating with folks on Pleasant and Prospect Point in regards to special assessments. 

| 

have been continuing to print deeds weekly and pick up paperwork at Equalization and Branch Country 

Abstract twice a month. 

Commissioner's Report: Commissioner McClellan reported the Veterans Affairs Officer Nick Easterling 

sold the 2016 Ford Transit Van. 

He received an appraisal from Cole Ford in Coldwater in the amount of 

$12,000.00 to purchase the vehicle. The

Page 3

PUTT

Page 4

STA

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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Amy R Wohlers 

Petitioner 

Vv. 

MTT Docket No. 25-003754 

Erica D. Ewers, Quincy Township Assessor, 

Respondent 

PROOF OF SERVICE 

Erica D. Ewers states that on November 17, she served the Property Tax Appeal Answer Form Special 

Assessment relative to the above-captioned matter upon 

Amy Wohlers (Holster), Petitioner, by first class mail to: 291 Ridge Rd. Quincy. MI 49082 

And 

Michigan Tax Tribunal by Electronic filing on November 16, 2025. 

Erica D. Ewers 

Quincy Township Assessor

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.

Page 1

2023 QUINCY TWP 

* 

4 

Docket # 25-003754 

[| 

Approximate Road Location 

Exhibit L 

Approximate Road Location

Docket # 25-003754

Exhibit L

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.

Page 1

s 

ais LESAN [NEY 200-010-01| 

hb lizlas 

ws 

1,9 

i VZ-0%0. 

PHo det cas-py 

3-1 25 

=. Soke 

| 

88% 

ww 

PUBLIC ACT 188 OF 1954 PROCEEDINGS 

PETITION FOR ROAD MAINTENANCE 

Pleasant Ridge, Quincy Township, Branch County, Michigan 

We, the undersigned, represent the record owners of more than fifty (50%) percent of the frontage (OR 

of the total land area) within the proposed district, herby petition the Quincy Township Board to 

. 

Coat 

YeoR png 

4 

; 

Cx oi 

Flo 

KS 

FAA 

Sioa: 

FRESCO, 

under authority of MCL 41.721, as amended. 

We, the petitioners, understand that the improvements shall be conducted in accordance with plans for 

the same to be prepared, reviewed, and approved by the township board, and that the costs thereof, 

including expenses connected with mailings, advertising, engineering and legal costs will be assessed 

against each parcel of land within said proposed district and may be divided into equal annual 

installments for a period to be determined by the township board in accordance with MCL 41.721, as 

amended. Six (6%) percent annual interest will be charged on any unpaid portion. 

I 

| 

Lot Number or Parcel 

! 

Description or Address 

| 

Date 

| 

Owner and/or Party of Interest 

! 

[IP 

EPSD 

PO VES 

AR Toes 

2-090" Pho ~don oy ]4 

2/ & lex 

Flic 

120090 Pio ~C 

0 

OU B10 

3: lL 

Cr 

gs 

Soa 

(2:05C- OdY. 200 

CL0-~ CF, 

t-0%e: Pao op-015:00 

| 

| 

126% -Pa0 -Qco- Quy ac 

| 

| 

i 

| 

917 

| 

12-080: Ps 0300-05 pi e3p8 

Auau st 

7, 29 

| 

Liza 

do) edu 

913 

TZ 04s Rue ge ovT-se 

27 24 

W. 4592) 

| 

a01 

\La3s Pas cod 035-54 

I 

0 

i’ 

£93 

| 

12-042- 07a 208. c20- 4 

£1 [2025 

[12-0 30- Pun Read) 

G7 cs 

[Ew 

[== 

Ey 

920 

20% enn 

coo vis. ga 

JRL 

R= = Lr 

on sell 

_ 

nn 

Docket # 

1 25-06315¢ 

Behibit &, 73.1

Page 2

= & 

—— 

08s 

vd 1759, PHO 205-043 00 

PUBLIC ACT 188 OF 1954 PROCEEDINGS 

PETITION FOR ROAD MAINTENANCE 

Pleasant Ridge, Quincy Township, Branch County, Michigan 

We, the undersigned, represent the record owners of more than fifty (50%) percent of the frontage (OR 

of the total land area) within the proposed district, herby petition the Quincy Township Board to 

Caw 

Rao 

d-~Elcay 

© 

og 

“21157, 

IVIL NA 

under authority of MCL 41.721, as amended. 

We, the petitioners, understand that the improvements shall be conducted in accordance with plans for 

the same to be prepared, reviewed, and approved by the township board, and that the costs thereof, 

including expenses connected with mailings, advertising, engineering and legal costs will be assessed 

against each parcel of land within said proposed district and may be divided into equal annual 

installments for a period to be determined by the township board in accordance with MCL 41.721, as 

amended. 

Six (6%) percent annual interest will be charged on any unpaid portion. 

Lot Number or Parcel 

Description or Address 

Date 

| 

Owner and/or Party of Interest 

—— 

${nleozs 

Qn Cliescd 

Oo Vue Gesock ec 

f-/7-207 

5 

yA 

Osc Pd cov ode -Co 

| 

O82 04 200 ozpma| 

FUT 

LS 

Bdsis. 

871 

——— 

— 

O% Poon 

oy 

se 

LOB OIA 280- Sep eD 

&~12-25 

Clin 

i 

-. 

; 

8677 

Pr7-2008 

| A 

£71 

| 2 

Dochst #: as-00375Y 

Euhibit B Pg

Page 3

YOSSISSY 'SyIM3 

3 

GZ0Z ‘61 ONY QI¥VdI¥d 

ONILVOD Tv3S 

LNIWSSISSY VI03dS 39018 INVSYI 

1d 

UUUTy 

OUT 

i i Ee 

a 

ToT 

[VY] 

0¢-2¥0{000-991-p8O 

00-¥£9-000-0971-p80 

QO-+¥0-§00709 T1080 

00-£€Q-000-0p 1-080 

66-520-002-620-080 

— 

L0:-2¥0-9007097r080 

00-1£4-000-0971-p8O 

2(-000-0p 71-080 

Q 

bu 

10-000-0vd of 

86-020-002-620-080 

01-020-002-620-080 

00§10-002-620480 

60-020-002-620-080 

00-010-002-620-080 

00-600-002-620-080 

dM1 ADNIND £202 

Dotket 

#: 95-00375Y 

&hubit Ci 7p!

Page 4

12-080-029-200-015-00 

12-080-029-200-020-01 

12-080-029-200-020-02 

EOLLISTER, 

AMY 

FIRST, 

GARY 

BROWER, 

STEVEN 

P 

& 

WENDY 

L 

291 RIDGE 

RD 

869 

PLEASANT 

RDG 

871 

PLEASANT RDG 

QUINCY MI 48082-9554 

QUINCY MI 

49082-8542 

QUINCY MI 49082-8542 

12-080-029-200-020-03 

12-080-029-200-020-04 

12-080-029-200-020-05 

HEMKER, 

ANTHONY 

J 

HOFFNER, 

MICHAEL 

H 

& BONITA 

J 

RIDGE REALTY MANAGEMENT 

LLC 

867 

PLEASANT 

RDG 

865 

PLEASANT RDG 

877 

PLEASANT 

RDG 

QUINCY MI 

49082-8542 

QUINCY MI 49082-8542 

QUINCY MI 48082-8542 

12-080-P40-000-001-99 

12-080-P40-000-006-00 

12-080-P40-000-007-89 

GILBERT, 

KEITH 

M 

& JUDITH 

A 

JOSSELYNE, 

JUDITH SMILEY 

BRUNS, 

ROBERT 

11034 TURFGRASS WAY 

1212 

SUNNY GLEN 

CT 

921 

PLEASANT RDG 

INDIANAPOLIS 

IN 46236-8317 

VANDALIA OH 45377-1564 

QUINCY MI 49082-8543 

12-080-P40-000-011-00 

12-080-P40-000-012-00 

12-080-P40~000-014-00 

RAHRIG, 

JEREMY 

D 

& 

AMY 

J 

HANSON, 

JUSTIN 

& 

MOLLY 

RUHE, 

TIMOTHY 

D 

& 

ELLEN 

ET

Page 5

wr

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.

Page 1

PUBLIC IMPROVEMENTS 

Act 188 of 1954 

AN ACT to provide for the making of certain improvements by townships; to provide for paying for the 

improvements by the issuance of bonds; to provide for the levying of taxes; to provide for assessing the whole or a 

part of the cost of improvements against property benefited; and to provide for the issuance of bonds in anticipation 

of the collection of special assessments and for the obligation of the township on the bonds. 

History: 1954, Act 188, Imd. Eff. May 5, 1954 ;-- Am. 1974, Act 143, Imd. Eff. June 5, 1974 ;-- Am. 1995, Act 139, Imd. Eff. July 10, 1995 

The People of the State of Michigan enact: 

41.721 Public improvements by township board; bonds; special assessments to defray costs. 

Sec. 1. 

The township board has the power to make an improvement named in this act, to provide for the payment of an 

improvement by the issuance of bonds as provided in section 15, and to determine that the whole or any part of the 

cost of an improvement shall be defrayed by special assessments against the property especially benefited by the 

improvement. The cost of engineering services and all expenses incident to the proceedings for the making and 

financing of the improvement shall be deemed to be a part of the cost of the improvement. 

History: 1954, Act 188, Imd. Eff. May 5, 1954 ;-- Am. 1974, Act 143, Imd. Eff. Junc 5, 1974 ;-- Am. 1986, Act 180, Imd. EfT. July 8, 1986 

41.721a “Record owner” defined. 

Sec. la. 

As used in this act, "record owner" means a person, sole proprietorship, partnership, association, firm, 

corporation, or other legal entity, possessed of the most recent fee title or a land contract vendee's interest in the 

land as shown by the records of the county register of deeds. 

History: Add. 1986, Act 180, Imd. Eff. July 8, 1986 

41.722 Types of improvements authorized; approval; conditions. 

Sec. 2. 

(1) The following improvements may be made under this act: 

(a) The construction, improvement, and maintenance of storm or sanitary sewers or the improvement and 

maintenance of, but not the construction of new or expanded, combined storm and sanitary sewer systems. 

(b) The construction, improvement, and maintenance of water systems. 

(c) The construction, improvement, and maintenance of public roads. 

(d) The acquisition, improvement, and maintenance of public parks. 

(e) The construction, improvement, and maintenance of elevated structures for foot travel over roads in the 

township. 

(f) The collection and disposal of garbage and rubbish. 

(g) The construction, maintenance, and improvement of bicycle paths. 

Rendered Friday, November 07, 2025 

Michigan Compiled Laws Complete Through PA 31 of 2025 

Page 1 

Courtesy of legislature. mi.gov 

Docket #25-003754 

Exhibit A, pg 1

Docket #25-003754

Exhibit A, pg 1

Page 2

(h) The construction, maintenance, and improvement of erosion control structures or dikes. 

(i) The planting, maintenance, and removal of trees. 

(j) The installation, improvement, and maintenance of lighting systems. 

(k) The construction, improvement, and maintenance of sidewalks. 

(I) The eradication or control of aquatic weeds and plants. 

(m) The construction, improvement, and maintenance of private roads. 

(n) The construction, improvement, and maintenance of a lake, pond, river, stream, lagoon, or other body of 

water or of an improvement to the body of water. This subdivision includes, but is not limited to, dredging. 

(0) The construction, improvement, and maintenance of dams and other structures that retain the waters of this 

state for recreational purposes. 

(p) The construction, improvement, and maintenance of sound attenuation walls, pavement, or other sound 

mitigation treatments unless a written objection is filed in the same manner as provided under section 3 by the 

record owners of land constituting more than 20% of the total area in the proposed special assessment district. If a 

written objection is filed, then the township board shall not proceed with the improvement until a petition signed by 

the record owners of land constituting more than 50% of the total land area in the special assessment district as 

finally established is filed with the board. 

(2) A road under the jurisdiction of either the state transportation department or the board of county road 

commissioners shall not be improved under this act without the written approval of the state transportation 

department or the board of county road commissioners. As a condition to the granting of approval, the state 

transportation department or the board of county road commissioners may

Page 3

a

Page 4

41.7

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.

Page 1

MTT Docket #: 25-003754 

Parcel #: 12-080-029-200-015-00 

Respondent’s answer to Appeal: 

Per Public Act 188 of 1954 section 41.721 thru 41.738 (Exhibit A) the Township established a 

special Assessment District for Road Maintenance for Pleasant Ridge on September 3, 2025. 

41.721. Sec 

1. states “The township board has the power to make an improvement named in this 

act ....” and to “determine that the whole or any part of the cost of an improvement shall be 

defrayed by special assessments against the property especially benefited by the improvement. 

41.722. Sec 2 (1)(c) states the following improvements may be made under this act: The 

construction, improvement, and maintenance of public roads. 

The Quincy Township Board received a petition from the residents of Pleasant Ridge after 

August 17, 2025 put prior to August 19, 2025 (clerk did not record date of receiving) requesting 

the road be chip and sealed and requested each homeowner be charged a $275 fee. (Exhibit B) 

This is allowed per 41.724 sec 4(1). The Township Clerk and Treasurer verified that over 51% of 

the road frontage members had signed the petition. The Township then set the hearing date for 

September 3, 2025 at 7 pm at the Quincy Village Office per 41.724 Sec 4(2). 

Per 41.724a. Sec 4a (1 & 2), the Township Assessor prepared the mailing list of residents on 

Pleasant Ridge per the 2025 assessment roll along with a map of the district (Exhibit C) on 

August 19, 2025. The Township Clerk sent out the notice to owners letting them know of the 

hearings (Exhibit D) on August 20, 2025. 

In addition, the Clerk ran the notice (Exhibit D) in the 

local newspaper, The Coldwater Daily Reporter, on August 21, 2025. Exhibit E is the proof of 

publication. 

The Township Board held the public hearing to determine the validity of the petition on 

September 3, 2025 at 7 pm at the Quincy Village Office. This hearing was immediately followed 

by the hearing to approve the special assessment roll. The project scope was explained by the 

road spokesperson and then concerns from those in attendance were heard by Mr. & Mrs. 

Wohlers (aka Amy Hollister) and another couple in attendance. [41.725 Sec 5 and 41.726 Sec 6] 

The estimated cost of the chip and seal bid was $5.750. with the newspaper cost of $77.80 and 2 

mailing costs of $23.17 each for a total of $5,874.14. The Township Assessor presented 3 

options to the Township Board and residents. The first was an estimate of $267.01 if paid in full 

prior to the winter tax bills; the second was to spread the assessment out over 3 years ($89 for 

2025 and 6% interest for 2026 and 2027 for $94.34 each year): and lastly to spread it over the 

2025 tax year at $133.50 and 2026 at $141.51 (with 6% interest). (Exhibit F) 

The Township Board listened to the concerns of the owners present and due to six residents still 

paying on the initial road assessment from 2024 (Exhibit G). the board decided to waive the 

interest and allow them to spread the assessment over 3 years. 

The Township Board approved the special assessment per their September 3. 2025 minutes 

(Exhibit H) and confirmed the special assessment roll (Exhibit I) giving them the option of 

paying in full up front or spreading it over the 3 years at $89/year with no interest.

Page 2

The Township Assessor and Township Treasurer in establishing the winter tax roll special 

assessments discovered the 2" mailing allowing residents to pay the special assessment up front 

was not sent out. Therefore. the cost of the 2" mailing was removed from the special assessment 

roll, making the revised total expenses of $5,850.97 or $88.65/year for 3 years interest free. 

(Exhibit J). 

Exhibit K. is a 2025 record card for Amy Hollister, aka Amy Wolhers showing the mailing 

address of record and name on file. Photo also shows the garage and driveway are accessible 

from Pleasant Ridge rather than from Ridge Road as the house number would indicate. 

Exhibit L. is the aerial showing the approximate location of Pleasant Ridge. This road cuts thru 

some properties and thus they own on both sides of it, others have frontage on only one section of 

road and others have access to three sections of the road. Thus, the reason the members of the 

road decided to spread the assessment per household rather than per parcel or road frontage.

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 25-003754

Section 1: Respondent’s Contact Information

Unit of Government

Township Of Quincy (BRANCH)

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

First Name

Erica

M.I.

D

Last Name

Ewers

Firm Name (if any)

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

1048 Campbell Rd

City or Town

Quincy

State

Michigan

ZIP Code

49082

Telephone Number

517-639-9074

Fax Number

E-mail Address

ewersed@dmcibb.net

Section 3: Subject Property Information

Parcel Identification Number(s):

080-029-200-015-00

If multiple parcels are being appealed are they contiguous or adjoining?

N/A

Taxing Authority (City or Township)

Township Of Quincy (BRANCH)

County

Branch

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special assessment confirmation 

roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 Please see attached

Section 5: Jurisdictional Issues

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll?

Yes

What was the date of the hearing held to confirm the special assessment roll?

September 3, 2025

How many years is the special assessment being levied?

3

What is the total amount of the special assessment being levied (per parcel)?

265.95

What is the basis for the special assessment? Identify the applicable statutory provision.

Petition for road maintenance under PA188 of 1954, under authority of MCL 41.721, as amended

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Erica D Ewers, Quincy Township Assessor

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.

Page 1

RECEIVED 

TranInfo:d606 26061845-1 

10/08/25 

; 

pn 

Chih: 

4405 

Aut: $100.00 

OCT 1 02025 

ID: 

AMY WOHLERS 

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 Name/Company Name 

Amy 

R 

Wohlers (Hollister- former married name) 

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

291 Ridge Road 

City or Town 

State 

ZIP Code 

Quincy 

MI 

49082 

Telephone Rumer 

7-61 7-1 305 

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

amy_kosmerick@yahoo.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. 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 many 

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

parcelsareyou | [[] vest 

[] No* 

[J N/A 

appealing? 

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

1 

*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) 

291 Ridge Road Quincy MI 49082 

Parcel Identification Number(s): 

080-029-200-015-00

Page 2

k- 

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 

291 Ridge Road is on a corner lot to a county road and a private drive and is addressed to the county road not the private drive. This unique property has no “official” legal easement noted 

from the deeds office or the abstract department for the private drive of Pleasant Ridge- however one deed from 1995 does fist the burden from the asphall drive offering ingress and egress 

fo others down the road. Pleasant Ridge drive culs through a large portion of our lands northern property and runs the length of the privale drive- forking in the middle about 25,000+/- square 

foot and or 3/4 mile fong. This drive services 30 parcels and allows access their properly. 201 Ridge Road has no close neighboring homes on the Pleasant Ridge as can be visualized 

through satelite images showing a large parcel of woods between this home and the community of neighbors down the drive. In late 2023 it was introduced by the Pleasant Ridge residents 

that they vianled a new asphalt roadway instead of fixing the one that existed. The residents offered a peltion where those road members agreed al a cost of 115.473.86 lo be shared among 

only 22 homes thal ulilize this roadway. There are 30 parcels, and some parcels have more than 1 home that utilizes the roadway. This petilion included 291 Ridge Road- which was not in 

favor of the new roadway without any repairs of the cost sharing method. This was appealed to the township. This special assessment district was approved and set to move forward with 

new road being laid in spring of 2024 wilh 6% interest for 2024, 2025, and 2026 laxes. At his lime we were not made aware of the appeal process or thal we had a right lo appeal. The new 

asphall drive was completed in spring of 2024. Recently in September of 2025 a notice came in the mail to our home of a public hearing for a road maintenance fund for seal coating the 

private road. Unknowing of the details we altended the public hearing. The Pleasant Ridge residents requested to seal coat the private drive for September 2025 and again in the spring of 

2026- and have the cost again shared between the 22 homes. 291 Ridge road was again not in favor 

of this as to how often the seal coaling to be done or the cost sharing and appealed to 

the township. The Special assessment district was again approved by the township by majority rule. During this meeling 2 township members informed us of our fight to appeal to the tribunal 

and agreed wilh our concerns but voiced they could not help as the residents that utiize the roadway had majority vote and are the governing bodies per the township supervisor. Concerns. 

from us were voiced about usage, owned parcels vs homes on the pelition, assessed value of homes/land, unreasonable disproportionality related to usage/frontage/parcels/using both sides

Page 3

STA

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.

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 R Wohlers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003754

Township Of Quincy,

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: November 5, 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 R Wohlers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003754

Township Of Quincy,

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: November 5, 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.

Page 1

RECEIVED 

TranInfo:d606 26061845-1 

10/08/25 

; 

pn 

Chih: 

4405 

Aut: $100.00 

OCT 1 02025 

ID: 

AMY WOHLERS 

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 Name/Company Name 

Amy 

R 

Wohlers (Hollister- former married name) 

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

291 Ridge Road 

City or Town 

State 

ZIP Code 

Quincy 

MI 

49082 

Telephone Rumer 

7-61 7-1 305 

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

amy_kosmerick@yahoo.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. 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 many 

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

parcelsareyou | [[] vest 

[] No* 

[J N/A 

appealing? 

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

1 

*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) 

291 Ridge Road Quincy MI 49082 

Parcel Identification Number(s): 

080-029-200-015-00

Page 2

k- 

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 

291 Ridge Road is on a corner lot to a county road and a private drive and is addressed to the county road not the private drive. This unique property has no “official” legal easement noted 

from the deeds office or the abstract department for the private drive of Pleasant Ridge- however one deed from 1995 does fist the burden from the asphall drive offering ingress and egress 

fo others down the road. Pleasant Ridge drive culs through a large portion of our lands northern property and runs the length of the privale drive- forking in the middle about 25,000+/- square 

foot and or 3/4 mile fong. This drive services 30 parcels and allows access their properly. 201 Ridge Road has no close neighboring homes on the Pleasant Ridge as can be visualized 

through satelite images showing a large parcel of woods between this home and the community of neighbors down the drive. In late 2023 it was introduced by the Pleasant Ridge residents 

that they vianled a new asphalt roadway instead of fixing the one that existed. The residents offered a peltion where those road members agreed al a cost of 115.473.86 lo be shared among 

only 22 homes thal ulilize this roadway. There are 30 parcels, and some parcels have more than 1 home that utilizes the roadway. This petilion included 291 Ridge Road- which was not in 

favor of the new roadway without any repairs of the cost sharing method. This was appealed to the township. This special assessment district was approved and set to move forward with 

new road being laid in spring of 2024 wilh 6% interest for 2024, 2025, and 2026 laxes. At his lime we were not made aware of the appeal process or thal we had a right lo appeal. The new 

asphall drive was completed in spring of 2024. Recently in September of 2025 a notice came in the mail to our home of a public hearing for a road maintenance fund for seal coating the 

private road. Unknowing of the details we altended the public hearing. The Pleasant Ridge residents requested to seal coat the private drive for September 2025 and again in the spring of 

2026- and have the cost again shared between the 22 homes. 291 Ridge road was again not in favor 

of this as to how often the seal coaling to be done or the cost sharing and appealed to 

the township. The Special assessment district was again approved by the township by majority rule. During this meeling 2 township members informed us of our fight to appeal to the tribunal 

and agreed wilh our concerns but voiced they could not help as the residents that utiize the roadway had majority vote and are the governing bodies per the township supervisor. Concerns. 

from us were voiced about usage, owned parcels vs homes on the pelition, assessed value of homes/land, unreasonable disproportionality related to usage/frontage/parcels/using both sides

Page 3

STA

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.