Chris Clark Petitioner V Township Of Otsego Lake 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

Chris Clark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

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

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

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

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

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

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

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

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

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

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002534

Page 2 of 2

Entered: September 25, 2026

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

Chris Clark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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

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

By: /s/ Patricia L. Halm

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

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

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

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

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

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

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

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

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

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002534

Page 2 of 2

Entered: September 25, 2026

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

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

Chris Clark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

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

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

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

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

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

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

error or mutual mistake of fact. Therefore,

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

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 25, 2026

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

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

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

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

Page 2

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

Chris Clark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

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

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

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

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

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

error or mutual mistake of fact. Therefore,

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

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 25, 2026

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

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

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

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

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Chris

M.I.

Last Name

Clark

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

22624 Madison Street

City or Town

St. Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

3137278234

E-mail Address

clarkfamily2@mac.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

7055 Amoco Rd.

Gaylord Michigan 49735

Taxing Authority (City or Township)

Township Of Otsego Lake (OTSEGO)

County

Otsego

Please Explain the Reason for this Appeal:

The uncapped property tax tripled after my purchase of the property in December 2024 (50 Acres = Parcel# 090-010-100-005-05). The 50 acres includes the 

county road and easement (4.05 acres), as well as 6.79 acres of oil production facility which essentially on a perpetual lease, so the usable land is 39.16 acres. The 

taxable value was $62,00, and the winter tax for 2025 was $1,236.67 which results in $23.73 per acre for the full 50 acres. Recent purchases for adjoining 

properties for comparison are:

090-010-100-005-06 purchased in 2022 is at $9.84 per acre

090-011-30-010-00 purchased in 2024 is at $18.92 per acre

090-009-400-020-00 purchased in 2023 is at $9.36 per acre

If we took the midline of the three comparisons, we would be at $14.14 per acre. For the full 50 acres, that would be a total of $707. If we taxed it based on the 

usable land, it would be $553.72 at the same rate. I am seeking relief based on the taxation of comparable properties, and the inclusion of the road easement and 

facility on the property.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

If No, please check the applicable reason(s):

Explanation: 

Year(s) Under Appeal:

2025 and moving forward

Classification Information:

Parcel Identification Number:

090-010-005-05

Current Classification of Property as established by Board of Review: Personal (check one)

 Residential (check one)

What do you believe is the property’s classification? Personal (check one)

 Residential (check one)

If improved property, how is the property currently being used?

Hunting property no permanent improvements

 

If improved property, for what use was the property designed?

 

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

Petitioner’s Signature: 

/s/ Chris C lark

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

Christopher Clark 

7055 Amoco Rd, 

Gaylord Mi 

Parcel Number: 090-010-100-005-05 

Taxes are based on 50 acres. If you deduct the facility of 6.79 acres and 4.05 acres for 

Amoco Rd. the total is 39.16 acres. 

Taxable Value is 62,500 

62,500 /50 = 1,250 per acre 

Tax for winter 2025 - 1236.67 

50 Acres / 1236.67 = 24.73 per acre. There have been no improvements made to the 

property. 

Uncapping event happened when the property was bought in December 2024. 

Comparisons 

090-010-100-005-06 

163.58 Acres / 1510.09 tax = 9.84 per acre 

Bought in 2022 

090-011-30-010-00 

80 Acres / 1513.70 tax = 18.92 per acre 

Bought in 2024 

090-009-400-020-00

Page 2

3/9/26, 12:13 PM 

FetchGIS 

00-005:02; 

£327:543 

OTSEGO 

LAKE TWP 

https. //app.fetchgis.com/?currentMap=otsego&switchingMaps=false&centerLng=-84,65111021967675&centerLat=44 .9264338952903948mapZoom=17&pageSi 

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Page 3

3/12/26, 2:42 PM 

t 

- 

Home / Search Results 

Last updated March 11, 2026 

Record Details 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Printer Friendly Tax Information 

Parcel: 090-010-100-005-05 

Property Address 

7055 AMOCO RD 

GAYLORD, MI 49735 

Owner and Taxpayer information 

Owner 

Legal Description 

© Terms of Use 

X 

By continuing to use this website you agree to 

the BS&A Online Terms of Use. 

CLARK, 

T 

SEE OWNER 

CHRISTOPHER 

axpayer 

INFORMATION 

22624 MADISON ST 

SAINT CLAIR 

SHORES, MI 48081 

CTION 10, T29N, R3W, OTSEGO LAKE TOWNSHIP, OTSEGO 

ED AS: COMMENCING AT THE NORTH1/4 CORNER OF SECTION 10 

i THE NORTH LINE OF SECTION 10 TO THE POINT OF BEGINNING; 

5 THE NORTH LINE, $88 53'30"E 848.66 FEET; THENCE S0119'00"E 

3'30" 1323.66 FEET TO THE NORTH/SOUTH 1/4 LINE OF SECTION 10; 

SOUTH 1/4 LINE OF SECTION 10N0Q119'00"W 1034.27 FEET; 

THENCENSS 41°0UU"E 145 Fee; THENCE NO119'00"W50.00 FEET; THENCE $88 41'00"W 125.00 

https://bsaonline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=551&Search Text=090-010-100-005-05&Pageindex=1&ReferenceKey=090-010-100-005-05& 

Reference Type=0&SearchCategory=Parc. .. 

1/4

Page 4

3/12/26, 2:42 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

N 

FEET; THENCE NO119'00"W 278.60 FEET; THENCE $88 53'30"E 475.00 FEET; THENCE NO1 

19'00"W 450.40 FEET TO THE POINT OF BEGINNING. CONTAINS 50.00 ACRES AND SUBJECT TO 

EASEMENTS OF RECORD. SPLIT 2019 

General Information for 2025 Winter Taxes 

School District 

69020 

PRE/MBT 

0.0000% 

Taxable Value 

$62,500 

SEV. 

$62,500 

402 - RESIDENTIAL- 

Assessed Value 

$62,500 

Property Class 

VACANT 

Tax Bill Number 

No Data to Display 

Last Receipt Number 

00002091 

Last Payment Date 

01/20/2026 

Number of Payments 

1 

Base Tax 

$1,225.64 

Base Paid 

$1,225.64 

Admin Fees 

$11.03 

Admin Fees Paid 

$11.03 

Interest Fees 

$0.00 

Interest Fees Paid 

$0.00 

Total Tax & Fees 

$1,236.67 

Total Paid 

$1,236.67 

Renaissance Zone 

Not Available 

Mortgage Code 

Not Available 

Tax Bill Breakdown for 2025 Winter 

Tavinn Authority 

Millage Rate 

Amount 

Amount Paid 

© Terms of Use 

8.995500 

$562.21 

$562.21 

By continuing to use this website you agree to 

9.611200 

$1,236.67 

$1,236.67 

the BS&A Online Terms of Use. 

hitps://bsacnline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=551&Search Text=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

24

Page 5

3/12/26, 2:42 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Taxing Authority 

Millage Rate 

Amount 

Amount Paid 

SCH SINKING 020 

0.689200 

$43.07 

$43.07 

COP ESD ALLOC 

0.257600 

$16.10 

$16.10 

COP ESD VOTED 

1.448200 

$90.51 

$90.51 

TWP ALLOC 

0.776000 

$48.50 

$48.50 

ANIMAL CONTROL 

0.284400 

$18.40 

$18.40 

PARKS/RECREATION 

0.247100 

$15.44 

$15.44 

BUS 

0.450000 

$2812 

$2812 

COMM ON AGING 

0.892900 

$55.80 

$55.80 

LIBRARY 

0.392700 

$24.54 

$24.54 

RECYCLING 

0.250000 

$15.62 

$15.62 

ROAD MILLAGE 

0.988900 

$61.80 

$61.80 

SPORTSPLEX OPER 

0.245300 

$15.33 

$15.33 

© Terms of Use 

0.771300 

$48.20 

$48.20 

By continuing to use this website you agree to 

0.962100 

$60.13 

$60.13 

the BS&A Online Terms of Use. 

19.611200 

$1,236.67 

$1,236.67 

https://bsaonline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=55 1&Search Text=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

34

Page 6

3/12/26, 2:42 PM 

- 

Taxing Authority 

OTLK FIRE SP 02 

Admin Fees 

Interest Fees 

© Terms of Use 

By continuing to use this website you agree to 

the BS&A Online Terms of Use. 

https://bsaonline.com/TaxDetails/PrintTaxBill? 

Search Type=2&uid=551&SearchText=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Millage Rate 

Amount 

1.950000 

$121.87 

$11.03 

$0.00 

19.611200 

$1,236.67 

Amount Paid 

$121.87 

$11.03 

$0.00 

$1,236.67 

4/4

Page 7

3/12/26, 12:56 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Home 

/ Search Results 

/ Record Details 

/ 

Printer Friendly Tax Information 

Last updated March 11, 2026 

Parcel: 090-010-100-005-06 

Property Address 

1274 OLD STATE RD 

GAYLORD, Mi 49735 

Owner and Taxpayer Information 

FANTASTIC 

Taxpayer 

SEE OWNER 

PROPERTIES LLC 

4 

INFORMATION 

Owner 

7765 FIRST COURT 

AVE 

GAYLORD, MI 49735 

Legal Description 

© Terms of Use 

X 

88D 53M 30S E 475.00FT TO POB; TH CON'T S 88D 53M 30S E 

S 01D 06M 30S E 500.00FT; TH S 88D 53M 30S E 500.00FT; TH N 

S 88D 53M 30S E 725.82FT TO NE COR SEC 10; TH S ALG E SEC LI 

By continuing to use this website you agree to 

01M 00S W 2666.70FT TO N-S 1/4 LI: TH N 01D 19M 00S W 

the BS&A Online Terms of Use. 

3 E125.00FT; TH N 01D 19M 00S W 50.00FT; TH S 88D 41M 00S W 

N 278.60FT; TH S 88D 53M 30S E 475.00FT; TH N 01D 18M 00S W 

450.UUF 

1 

10 PUB, SEC 1U 

| 29N-R3W, CONTAINING 310.84 ACRES EXCEPT: PART OF THE EAST 

https:/fbsaonline.com/TaxDetaiis/PrintTaxBill?Search Type=2&uid=5518 Search Text=090-010-100-005-06&PageIndex=1 &ReferenceKey=090-010-100-005-06&Reference Type=0&SearchCategory=Parc... 

1/4

Page 8

3/12/28, 12:56 PM 

Print Tax Bill

Page 9

3/1

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

os 

(OO) 

7 

03/13/2026 

05:13 

°M 

Michigan Department of Treasury 

Neel 

03/13/2026 05:13 2M 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. 

Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

CLARK, CHRISTOPHER 

Township or City 

County 

OTSEGO LAKE TWP 

OTSEGO 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

Hl 

a 

Ho 

PART OF THE EAST 1/2 OF SECTION 10, T29N, R3W, OTSEGO LAKE TOWNSHIP, 

090-010-100-005-05 

OTSEGO COUNTY, MICHIGAN DESCRIBED AS: COMMENCING AT THE NORTH1/4 

CORNER OF SECTION 10 S88 53'30"E 475 FEET ALONG THE NORTH LINE OF SECTION 

7055 AMOCO RD 

10 TO THE POINT OF BEGINNING; THENCE CONTINUING ALONG THE NORTH LINE, S88 

53'30"E 848.66 FEET; THENCE S01 19'00"E 1813.27 FEET; THENCE N88 53'30" 1323.66 FE 

Protested Item 

[Assessed Value 

 [B-Tentative Taxable Value 

OJ Classification 

0 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

62,500 

Je G50 

62,500 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

402 

Classification should be: (Please check one of the following) 

[J 

Agricultural 

[O Industrial 

OTimber Cutover 

[utility (Personal Property Only) 

OO Commercial 

[0 Residential 

Obevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if ful 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

~~ 

The 

tae 

vgle¢ 

of- 

Hoe Pzpe ty 

Ne rt N/A 

gereded 

CERTIFICATION 

= 

Signature 

) 

—% 

Date 

ZL NZ 

03/13/2026 

Address) 

DRE IU M<dlce 

ST. 

Phone Number 

B 

PK tpl Clues mT ages) | 

5/5727 5407 

www.michigan.gov/treasury

Page 2

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

n 

- 

= 

=~ 

= 

YY, 

+ 00F 

090-010-100-005-05 

1. ASSESSED VALUE 

Dispositign 

by Board of Review. The Board of Review must state the reason for its action below. 

[denied 

O 

Assessed Value Changed From 

[ 

62,500 

[To: 

— 

| 

Record of Vote - Board or three member committee of board 

ABO 

A 

i 

Nt 

Chairperson: [Yes 

[] 

no =O 

Member: 

ves 

[J 

no 

=~ 

Member. 

Yes 

[nN 

Sa 

Il 

ILI: 

Reason for Board Action: 

TaRoemation sub mitted 

oni) 

value 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real. Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real. and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

62,500 

To: 

if Denied 

O 

Tentative Taxable Value Changed From: 

Record of Vote - Board or three member committee of board. 

Pa 

1 

Chairperson: [ves 

[J 

no SB 

Member: 

oA 

es 

0 wD 

Member: 

[WYEs 

 [] 

NO 

Initials 

Reason for Board Action: 

ITeomation 

subeittad 

can®Gh 

oda 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. 

Agricultural Real, Residential Real, Timber - Cut Over Real. and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Denied 

O 

Classification Changed From 

402 

To: 

Record of

Page 3

ACRE

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

PROPERTY TAX APPEAL ANSWER FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 26-002534

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Otsego Lake (OTSEGO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Bobbi

M.I.

Last Name

Balazovic

Firm Name (if any)

Township of Otsego Lake

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

10584 S Old 27

PO Box 99

City or Town

Waters

State

Waters

ZIP Code

49797

Telephone Number

2318381612

E-mail Address

assessor@otsegolaketownship.org

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The taxpayer’s current appeal is a classification appeal, the appeal made to the March Board of Review was a valuation appeal. Because the classification issue 

was not raised in March I do not believe the taxpayer appeal can proceed as presented. Should the court choose to review the valuation claim the attached sales 

study and supporting documentation confirm that the current valuation is fair and accurate.

Jurisdictional Issues:

Please check the current classification of property: Real (check one)

 Residential (check one)

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

Respondent’s Signature: 

/s/ Bobbi Balazovic

Attorney or Authorized Agent’s Signature:

/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

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

Chris Clark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: September 21, 2026

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

Chris Clark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002534

Township Of Otsego Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: September 21, 2026

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Chris

M.I.

Last Name

Clark

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

22624 Madison Street

City or Town

St. Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

3137278234

E-mail Address

clarkfamily2@mac.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

7055 Amoco Rd.

Gaylord Michigan 49735

Taxing Authority (City or Township)

Township Of Otsego Lake (OTSEGO)

County

Otsego

Please Explain the Reason for this Appeal:

The uncapped property tax tripled after my purchase of the property in December 2024 (50 Acres = Parcel# 090-010-100-005-05). The 50 acres includes the 

county road and easement (4.05 acres), as well as 6.79 acres of oil production facility which essentially on a perpetual lease, so the usable land is 39.16 acres. The 

taxable value was $62,00, and the winter tax for 2025 was $1,236.67 which results in $23.73 per acre for the full 50 acres. Recent purchases for adjoining 

properties for comparison are:

090-010-100-005-06 purchased in 2022 is at $9.84 per acre

090-011-30-010-00 purchased in 2024 is at $18.92 per acre

090-009-400-020-00 purchased in 2023 is at $9.36 per acre

If we took the midline of the three comparisons, we would be at $14.14 per acre. For the full 50 acres, that would be a total of $707. If we taxed it based on the 

usable land, it would be $553.72 at the same rate. I am seeking relief based on the taxation of comparable properties, and the inclusion of the road easement and 

facility on the property.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

If No, please check the applicable reason(s):

Explanation: 

Year(s) Under Appeal:

2025 and moving forward

Classification Information:

Parcel Identification Number:

090-010-005-05

Current Classification of Property as established by Board of Review: Personal (check one)

 Residential (check one)

What do you believe is the property’s classification? Personal (check one)

 Residential (check one)

If improved property, how is the property currently being used?

Hunting property no permanent improvements

 

If improved property, for what use was the property designed?

 

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

Petitioner’s Signature: 

/s/ Chris C lark

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

Christopher Clark 

7055 Amoco Rd, 

Gaylord Mi 

Parcel Number: 090-010-100-005-05 

Taxes are based on 50 acres. If you deduct the facility of 6.79 acres and 4.05 acres for 

Amoco Rd. the total is 39.16 acres. 

Taxable Value is 62,500 

62,500 /50 = 1,250 per acre 

Tax for winter 2025 - 1236.67 

50 Acres / 1236.67 = 24.73 per acre. There have been no improvements made to the 

property. 

Uncapping event happened when the property was bought in December 2024. 

Comparisons 

090-010-100-005-06 

163.58 Acres / 1510.09 tax = 9.84 per acre 

Bought in 2022 

090-011-30-010-00 

80 Acres / 1513.70 tax = 18.92 per acre 

Bought in 2024 

090-009-400-020-00

Page 2

3/9/26, 12:13 PM 

FetchGIS 

00-005:02; 

£327:543 

OTSEGO 

LAKE TWP 

https. //app.fetchgis.com/?currentMap=otsego&switchingMaps=false&centerLng=-84,65111021967675&centerLat=44 .9264338952903948mapZoom=17&pageSi 

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Page 3

3/12/26, 2:42 PM 

t 

- 

Home / Search Results 

Last updated March 11, 2026 

Record Details 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Printer Friendly Tax Information 

Parcel: 090-010-100-005-05 

Property Address 

7055 AMOCO RD 

GAYLORD, MI 49735 

Owner and Taxpayer information 

Owner 

Legal Description 

© Terms of Use 

X 

By continuing to use this website you agree to 

the BS&A Online Terms of Use. 

CLARK, 

T 

SEE OWNER 

CHRISTOPHER 

axpayer 

INFORMATION 

22624 MADISON ST 

SAINT CLAIR 

SHORES, MI 48081 

CTION 10, T29N, R3W, OTSEGO LAKE TOWNSHIP, OTSEGO 

ED AS: COMMENCING AT THE NORTH1/4 CORNER OF SECTION 10 

i THE NORTH LINE OF SECTION 10 TO THE POINT OF BEGINNING; 

5 THE NORTH LINE, $88 53'30"E 848.66 FEET; THENCE S0119'00"E 

3'30" 1323.66 FEET TO THE NORTH/SOUTH 1/4 LINE OF SECTION 10; 

SOUTH 1/4 LINE OF SECTION 10N0Q119'00"W 1034.27 FEET; 

THENCENSS 41°0UU"E 145 Fee; THENCE NO119'00"W50.00 FEET; THENCE $88 41'00"W 125.00 

https://bsaonline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=551&Search Text=090-010-100-005-05&Pageindex=1&ReferenceKey=090-010-100-005-05& 

Reference Type=0&SearchCategory=Parc. .. 

1/4

Page 4

3/12/26, 2:42 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

N 

FEET; THENCE NO119'00"W 278.60 FEET; THENCE $88 53'30"E 475.00 FEET; THENCE NO1 

19'00"W 450.40 FEET TO THE POINT OF BEGINNING. CONTAINS 50.00 ACRES AND SUBJECT TO 

EASEMENTS OF RECORD. SPLIT 2019 

General Information for 2025 Winter Taxes 

School District 

69020 

PRE/MBT 

0.0000% 

Taxable Value 

$62,500 

SEV. 

$62,500 

402 - RESIDENTIAL- 

Assessed Value 

$62,500 

Property Class 

VACANT 

Tax Bill Number 

No Data to Display 

Last Receipt Number 

00002091 

Last Payment Date 

01/20/2026 

Number of Payments 

1 

Base Tax 

$1,225.64 

Base Paid 

$1,225.64 

Admin Fees 

$11.03 

Admin Fees Paid 

$11.03 

Interest Fees 

$0.00 

Interest Fees Paid 

$0.00 

Total Tax & Fees 

$1,236.67 

Total Paid 

$1,236.67 

Renaissance Zone 

Not Available 

Mortgage Code 

Not Available 

Tax Bill Breakdown for 2025 Winter 

Tavinn Authority 

Millage Rate 

Amount 

Amount Paid 

© Terms of Use 

8.995500 

$562.21 

$562.21 

By continuing to use this website you agree to 

9.611200 

$1,236.67 

$1,236.67 

the BS&A Online Terms of Use. 

hitps://bsacnline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=551&Search Text=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

24

Page 5

3/12/26, 2:42 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Taxing Authority 

Millage Rate 

Amount 

Amount Paid 

SCH SINKING 020 

0.689200 

$43.07 

$43.07 

COP ESD ALLOC 

0.257600 

$16.10 

$16.10 

COP ESD VOTED 

1.448200 

$90.51 

$90.51 

TWP ALLOC 

0.776000 

$48.50 

$48.50 

ANIMAL CONTROL 

0.284400 

$18.40 

$18.40 

PARKS/RECREATION 

0.247100 

$15.44 

$15.44 

BUS 

0.450000 

$2812 

$2812 

COMM ON AGING 

0.892900 

$55.80 

$55.80 

LIBRARY 

0.392700 

$24.54 

$24.54 

RECYCLING 

0.250000 

$15.62 

$15.62 

ROAD MILLAGE 

0.988900 

$61.80 

$61.80 

SPORTSPLEX OPER 

0.245300 

$15.33 

$15.33 

© Terms of Use 

0.771300 

$48.20 

$48.20 

By continuing to use this website you agree to 

0.962100 

$60.13 

$60.13 

the BS&A Online Terms of Use. 

19.611200 

$1,236.67 

$1,236.67 

https://bsaonline.com/TaxDetails/PrintTaxBill?Search Type=2&uid=55 1&Search Text=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

34

Page 6

3/12/26, 2:42 PM 

- 

Taxing Authority 

OTLK FIRE SP 02 

Admin Fees 

Interest Fees 

© Terms of Use 

By continuing to use this website you agree to 

the BS&A Online Terms of Use. 

https://bsaonline.com/TaxDetails/PrintTaxBill? 

Search Type=2&uid=551&SearchText=090-010-100-005-05&Pagelndex=1&ReferenceKey=090-010-1 00-005-05&Reference Type=0&SearchCategory=Parc... 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Millage Rate 

Amount 

1.950000 

$121.87 

$11.03 

$0.00 

19.611200 

$1,236.67 

Amount Paid 

$121.87 

$11.03 

$0.00 

$1,236.67 

4/4

Page 7

3/12/26, 12:56 PM 

Print Tax Bill 

| Otsego Lake Township 

| BS&A Online 

Home 

/ Search Results 

/ Record Details 

/ 

Printer Friendly Tax Information 

Last updated March 11, 2026 

Parcel: 090-010-100-005-06 

Property Address 

1274 OLD STATE RD 

GAYLORD, Mi 49735 

Owner and Taxpayer Information 

FANTASTIC 

Taxpayer 

SEE OWNER 

PROPERTIES LLC 

4 

INFORMATION 

Owner 

7765 FIRST COURT 

AVE 

GAYLORD, MI 49735 

Legal Description 

© Terms of Use 

X 

88D 53M 30S E 475.00FT TO POB; TH CON'T S 88D 53M 30S E 

S 01D 06M 30S E 500.00FT; TH S 88D 53M 30S E 500.00FT; TH N 

S 88D 53M 30S E 725.82FT TO NE COR SEC 10; TH S ALG E SEC LI 

By continuing to use this website you agree to 

01M 00S W 2666.70FT TO N-S 1/4 LI: TH N 01D 19M 00S W 

the BS&A Online Terms of Use. 

3 E125.00FT; TH N 01D 19M 00S W 50.00FT; TH S 88D 41M 00S W 

N 278.60FT; TH S 88D 53M 30S E 475.00FT; TH N 01D 18M 00S W 

450.UUF 

1 

10 PUB, SEC 1U 

| 29N-R3W, CONTAINING 310.84 ACRES EXCEPT: PART OF THE EAST 

https:/fbsaonline.com/TaxDetaiis/PrintTaxBill?Search Type=2&uid=5518 Search Text=090-010-100-005-06&PageIndex=1 &ReferenceKey=090-010-100-005-06&Reference Type=0&SearchCategory=Parc... 

1/4

Page 8

3/12/28, 12:56 PM 

Print Tax Bill

Page 9

3/1

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.