Carl I Hughes, Petitioner V Township Of Juniata, Respondent

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

Carl I Hughes, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004231

Township Of Juniata,

Respondent.

ORDER OF DISMISSAL

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

The petition as not filed within 30 days after the confirmation of the special assessment 

roll. See MCL 211.746. 

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. 24-004231

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: March 18, 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 provide 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

Carl I Hughes, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004231

Township Of Juniata,

Respondent.

ORDER OF DISMISSAL

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

The petition as not filed within 30 days after the confirmation of the special assessment 

roll. See MCL 211.746. 

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. 24-004231

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: March 18, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX

Page 6

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

CARL I. HUGHES, 

Petitioner, 

v. 

TOWNSHIP OF JUNIATA, 

Respondent. 

MTT Docket No.: 24-004231-TT 

Parcel No.: 014-008-000-0300-00 

Carl I. Hughes 

Petitioner 

P.O. Box 241 

Seward, AK 99664 

(907) 362-3474 

carl@auroracharters.com 

Michael D. Homier (P60318) 

Mallory E. Reader (P84806) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200 

mhomier@fosterswift.com 

mreader@fosterswift.com 

David McArthur 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

macassessing@gmail.com 

STIPULATION FOR SUBSTITUTION OF AUTHORIZED REPRESENTATIVES 

David McArthur, Representative for Respondent Township of Juniata, and Michael D. 

Homier and Mallory E. Reader, of Foster, Swift, Collins & Smith, P.C., hereby stipulate to the 

substitution of Michael D. Homier and Mallory E. Reader, of Foster, Swift, Collins & Smith, P.C.,

Page 2

as Authorized Representatives for Respondent, Township of Juniata, 

in the matter referenced 

above. 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

Dated: 

02 / 13 / Zoves” 

By: 

J 

L 

’ 

David McArthur 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

FOSTER SWIFT COLLINS & SMITH PC 

Attorneys for Respondent 

Dated: 

21159005 

By: 

! 

Michael D. Homier/{P60318) 

Mallory E. Reader (P84806) 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200 

85665:00001:201209767-1

Page 3

1 

 

Mallory E. Reader 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

CARL I. HUGHES, 

 

Petitioner, 

 

v. 

 

TOWNSHIP OF JUNIATA, 

 

Respondent. 

 

 

MTT Docket No.: 24-004231-TT 

 

Parcel No.: 014-008-000-0300-00 

 

Carl I. Hughes 

Petitioner 

P.O. Box 241 

Seward, AK 99664 

(907) 362-3474 

carl@auroracharters.com 

 

Michael D. Homier (P60318) 

Mallory E. Reader (P84806) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200 

mhomier@fosterswift.com 

mreader@fosterswift.com 

 

David McArthur 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

macassessing@gmail.com 

 

 

PROOF OF SERVICE 

The undersigned certifies that on February 14, 2025, she served the Stipulated Substitution of 

Authorized Representatives on Petitioner by first class mail at the following address: Carl I. 

Hughes, P.O. Box 241, Seward, AK 99664. 

 

I declare under the penalty of perjury that the above statement is true to the best of my information, 

knowledge, and belief. 

Dated: 2/14/2025 

 

 

____________________________

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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

Carl I Hughes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004231

Township Of Juniata,

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 more information.

Page 2

MTT Docket No. 24-004231

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: February 12, 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 provide 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

Carl I Hughes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004231

Township Of Juniata,

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 more

Page 4

MTT

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Page 1

NOTICE OF PUBLIC HEARING AND 

FILING OF SPECIAL ASSESSMENT ROLL 

TAKE NOTICE that the Township Board of the Township of Juniata has resolved its intention to 

make certain improvements related to garbage and rubbish collection and disposal (the "Improvements"), 

which Improvements will serve properties located within 2024-2028 Garbage Collection and Disposal 

Special Assessment District No. 1 (the "District"), pursuant to Act 188 of the Public Acts of Michigan of 

1954, as amended. 

The Township Board has tentatively determined that all or part of the cost of the Improvements 

shall be specially assessed against each residential building (determined to be basic building area) located 

in the Township, other than vacant parcels and other than parcels exempt from paying special assessments, 

all of which will be benefited by the Improvements and all of which together shall comprise the District. 

The estimated total cost of the Improvements for the period of 2024 through 2028 is $859.687.00. 

The Township Board 

will consider specially assessing that cost against each residential building 

(determined to be basic building area) in the District in the manner set forth in the special assessment roll, 

which in 2024 initially imposes an estimated assessment of $242.76 against each residential building, with 

an estimated increase each year ($241.92/2025; $249.24/2026; $256.68/2027; $264.36/2028), not 

including interest). The proposed special assessment roll identifies which parcels are to be assessed and is 

available for public inspection at Township Hall during the Township's normal business hours. 

The Township Board will hold a public hearing on October 8, 2024, at 6:00 p.m., at the Juniata 

Township Hall, 1971 S. Ringle Rd., Caro, MI 48723, to consider the special assessment roll and hear any 

objections to it. 

Important Notice: An owner or party in interest in lot or parcel of land subject to a special 

assessment may file a written appeal of the special assessment with the Michigan Tax Tribunal within 30 

days after the date of confirmation of the special assessment roll only if the owner or party in interest 

objects to the special assessment at this public hearing (or in writing before the public hearing). An 

appearance may be made by an owner or party in interest (or his or her agent) in person or, in the 

alternative, an appearance or protest can be filed with the Township by letter before the hearing, in which 

case a personal appearance at the hearing is not required. 

This notice is posted in compliance with PA 267 of 1976 as amended (Open Meetings Act) and the 

American with Disabilities Act (ADA) and published in compliance with the Michigan Zoning Enabling Act, 

2006 P.A. 110. Individuals with disabilities requiring auxiliary aids or services who are planning to attend 

the hearing should contact Sara Parrott, Township Clerk, at (989) 912-0361 at least three (3) business days 

prior to any such meeting. 

This notice was authorized by the Juniata Township Board. 

Date: >epl 

1) 

2024 

J 

{renal 

"Sara Parrott, Township Clerk 

(989) 912-0361

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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. 24-004231

Section 1: Respondent’s Contact Information

Unit of Government

Township Of Juniata (TUSCOLA)

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number(s):

014-008-000-0300-00

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

Taxing Authority (City or Township)

Township Of Juniata (TUSCOLA)

County

Tuscola

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

 The Juniata Township Board of Trustees approved the Special Assessment Roll for garbage collection on October 8, 2024. The resolution states "...that all or part of

the cost of the Improvements shall be specially assessed against each residential building (determined to be basic building area) located in the Township, other than

vacant parcels and other than parcels exempt from paying special assessments..." The petitioners parcel contains a residential home, which is considered and 

assessed as

a residential building.

Section 5: Jurisdictional Issues

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

No

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

10/08/2024

How many years is the special assessment being levied?

5

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

1254.96

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

Act 188 of the Public Acts of Michigan of 1954, as amended

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ David McArthur

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Page 1

RECEIVED 

JAN 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Carl 

| 

Hughes 

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

PO Box 241 

City or Town 

State 

ZIP Code 

Seward 

AK 

99664 

Telephone Number 

Fax Number 

(907) 362-3474 

N/A 

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

carl@auroracharters.com 

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

First Name 

M.1. 

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 e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[J No* 

[] nA 

appealing? 

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

1 

**f 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] 

1682 S Higgins Rd., Vassar, Ml 48768

Page 2

Sev] 

a 

Gah 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

4 

/ 

Section 4: Explain the Reason for this Appeal 

The house is unoccupied, meaning no one lives there, and we have no intention of 

renting it. We live in Alaska and only come down there a couple of weeks in October 

every year. We do not have an issue of paying a prorated rate for 4 weeks in October 

for each year. When you total up the 5 years of waste collection charges being 

assessed it comes to a total of $1,254.96. When you multiply it by the percentage of time] 

we will be there, which is 7.7% of the time in the 260-week period, you get a total 

prorated amount of $96.63 total for the 5-year period. 

Section 5: Jurisdictional Issues 

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

[ANo 

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

No, explain: “Ths ita 

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Fee Information: Juniata Bevnchip clei even pdm Ted Jo me when TeonTse 7d 

A fee of $100.00 is required 

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Page 3

JUNIATA TOWNSHIP 

NOTICE OF SPECIAL ASSESSMENT 

TO ALL PROPERTY OWNERS OR PARTIES IN INTEREST IN THE 2024-2028 GARBAGE 

COLLECTION AND DISPOSAL SPECIAL ASSESSMENT DISTRICT NO. 1 (the "District™): 

Following the October 8, 2024, public hearing to consider the special assessment roll, 

the Juniata Township Board confirmed the special assessment roll for the District on October 

8, 2024. 

A PROPERTY OWNER OR ANY PERSON HAVING ANY INTEREST IN THE REAL PROPERTY 

ASSESSED ON THE SPECIAL ASSESSMENT ROLL CONFIRMED BY THE TOWNSHIP BOARD 

ON OCTOBER 8, 2024, MAY FILE A WRITTEN APPEAL OF THE SPECIAL ASSESSMENT WITH 

THE MICHIGAN TAX TRIBUNAL WITHIN 30 DAYS AFTER CONFIRMATION OF THE SPECIAL 

ASSESSMENT ROLL, IF THE SPECIAL ASSESSMENT WAS PROTESTED AT THE HEARING ON 

THE CONFIRMATION OF THE SPECIAL ASSESSMENT ROLL. 

You may pay your special assessment in five (5) annual installments. 

The total 

assessment for your parcel is $1254.96, payable over five years in the following amounts: 

Year 1: 

$242.76 

Year 2: 

$241.92 

Year 3: 

$249.24 

Year 4: 

$256.68 

Year 5: 

$264.36 

This notice was authorized by the Juniata Township Board. For additional information about 

the assessment, call Sara Parrott, Juniata Township Clerk, at (989) 912-0361. 

Date:Qcdoher 

3, 2024 

Sara Parrott, Juniata Township Clerk

Page 4

Cont 

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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

Carl I Hughes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004231

Township Of Juniata,

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: January 9, 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 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

Carl I Hughes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004231

Township Of Juniata,

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: January 9, 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 provide 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 

JAN 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Carl 

| 

Hughes 

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

PO Box 241 

City or Town 

State 

ZIP Code 

Seward 

AK 

99664 

Telephone Number 

Fax Number 

(907) 362-3474 

N/A 

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

carl@auroracharters.com 

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

First Name 

M.1. 

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 e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[J No* 

[] nA 

appealing? 

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

1 

**f 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] 

1682 S Higgins Rd., Vassar, Ml 48768

Page 2

Sev] 

a 

Gah 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

4 

/ 

Section 4: Explain the Reason for this Appeal 

The house is unoccupied, meaning no one lives there, and we have no intention of 

renting it. We live in Alaska and only come down there a couple of weeks in October 

every year. We do not have an issue of paying a prorated rate for 4 weeks in October 

for each year. When you total up the 5 years of waste collection charges being 

assessed it comes to a total of $1,254.96. When you multiply it by the percentage of time] 

we will be there, which is 7.7% of the time in the 260-week period, you get a total 

prorated amount of $96.63 total for the 5-year period. 

Section 5: Jurisdictional Issues 

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

[ANo 

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

No, explain: “Ths ita 

Towenshey 

Militc 1S pecial Asses 

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sent 

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Well ater fhe 20day 

appeal pevicdy so Fans wo Fa flovde J 

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Fee Information: Juniata Bevnchip clei even pdm Ted Jo me when TeonTse 7d 

A fee of $100.00 is required 

for the filing of a Special Assessment Appeal. 

Then, ad 

prefer 

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Petitioner or Attogney/Authorized Repyesentative’s Signatur, 

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AL, 

Tmt Tombs Notre of Spoteal As scvsamend 

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7 

etloation Fees = WC Abaton adibisn,

Page 3

JUNIATA TOWNSHIP 

NOTICE OF SPECIAL ASSESSMENT 

TO ALL PROPERTY OWNERS OR PARTIES IN INTEREST IN THE 2024-2028 GARBAGE 

COLLECTION AND DISPOSAL SPECIAL ASSESSMENT DISTRICT NO. 1 (the "District™): 

Following the October 8, 2024, public hearing to consider the special assessment roll, 

the Juniata Township Board confirmed the special assessment roll for the District on October 

8, 2024. 

A PROPERTY OWNER OR ANY PERSON HAVING ANY INTEREST IN THE REAL PROPERTY 

ASSESSED ON THE SPECIAL ASSESSMENT ROLL CONFIRMED BY THE TOWNSHIP BOARD 

ON OCTOBER 8, 2024, MAY FILE A WRITTEN APPEAL OF THE SPECIAL ASSESSMENT WITH 

THE MICHIGAN TAX TRIBUNAL WITHIN 30 DAYS AFTER CONFIRMATION OF THE SPECIAL 

ASSESSMENT ROLL, IF THE SPECIAL ASSESSMENT WAS PROTESTED AT THE HEARING ON 

THE CONFIRMATION OF THE SPECIAL ASSESSMENT ROLL. 

You may pay your special assessment in five (5) annual installments. 

The total 

assessment for your parcel is $1254.96, payable over five years in the following amounts: 

Year 1: 

$242.76 

Year 2: 

$241.92 

Year 3: 

$249.24 

Year 4: 

$256.68 

Year 5: 

$264.36 

This notice was authorized by the Juniata Township Board. For additional information about 

the assessment, call Sara Parrott, Juniata Township Clerk, at (989) 912-0361. 

Date:Qcdoher 

3, 2024 

Sara Parrott, Juniata Township Clerk

Page 4

Cont 

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, 

: 

: 

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TL ITRILET TTR Re Re 

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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.