Record Finder / 24-003400-TT
Michigan
Christopher A Masters, Petitioner V Township Of McMillan, Respondent
- Petitioner
- Christopher A Masters
- Respondent
- Township Of McMillan
Case overview
- Docket number
- 24-003400-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Luce
- Judge
- Welton, Samantha M
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 18 | Consent Judgment | Not recorded | Not recorded | 04/15/2025 | Not recorded | Download |
| 17 | Granted | Not recorded | 16 | 04/15/2025 | Not recorded | Download |
| 16 | A Stipulation has been received. | Not recorded | Not recorded | 04/10/2025 | $0.00 | Download |
| 15 | Order Denying Motion | Not recorded | Not recorded | 04/01/2025 | Not recorded | Download |
| 14 | Response to Order | PET | 13 | 03/21/2025 | $5.00 | Download |
| 13 | No Action Taken | Not recorded | Not recorded | 03/20/2025 | Not recorded | Download |
| 12 | A Stipulation has been received. | Not recorded | Not recorded | 03/13/2025 | $20.00 | Download |
| 11 | Denied | PET | 9 | 03/06/2025 | Not recorded | Download |
| 10 | Order Denying Motion | Not recorded | 9 | 03/06/2025 | Not recorded | Download |
| 9 | A Stipulation has been received. | PET | Not recorded | 02/28/2025 | $25.00 | Download |
| 8 | Adjournment Order | Not recorded | Not recorded | 02/25/2025 | Not recorded | Download |
| 7 | Notice of Hearing | Not recorded | Not recorded | 12/17/2024 | Not recorded | Download |
| 6 | A hearing has been scheduled | Not recorded | Not recorded | 12/17/2024 | Not recorded | Not recorded |
| 5 | Answer was received | RESP | Not recorded | 10/02/2024 | Not recorded | Download |
| 4 | Notice of Filing | Not recorded | Not recorded | 10/10/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/12/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/12/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/31/2024 | $175.00 | Download |
Documents
24-003400 Consent Judgment.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Christopher A Masters, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 McMillan Township, Presiding Judge Respondent. Marcus L Abood ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 24-003400 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%,
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RECEIVED APR 14 2025 MICHIGAN TAX TRIBUI NAL BAAR & LICHTERMAN Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 April 10, 2025 Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Pursuant to the Order Denying Joint Stipulation for Entry of Consent Judgment, enclosed please find a revised Stipulation for Entry of Consent Judgment. In addition, the Order dated April 1, 2025 states that if this revised Stipulation was filed within 14:days that noradditionalifee.would, Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, % Qf Sem Bonnie Sytsma Legal Assistant to Joel Baar
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on March 13, 2025, and finds that: the parties have stipulated to true cash and/or assessed value that does not appear to be in compliance with MCL 211.27a(1), which states that "property shall be assessed at 50% of its true cash value . ..." Id. See also MCL 205.737. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT 1S FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settle t. However, if the new stipulation is filed within 14 days of the issuance of this Order no additional filing fee is required] 9 9 (as SE Yor (3 (Vistd ip sy IMA 0 (rr ied . Marcus L. Abood, Tribunal Member Entered: April 1, 20581 U PROOF OF SERVICE | 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.
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MTT Docket No. 24-003400 Page 2 of 2
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STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003400 Township of McMillan , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property Is in Luce County. 2. Property Parcel No: see attached . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year . Taxable Value 5. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but
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STAT
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RECEIVED APR 14 2025 MICHIGAN TAX TRIBUI NAL BAAR & LICHTERMAN Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 April 10, 2025 Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Pursuant to the Order Denying Joint Stipulation for Entry of Consent Judgment, enclosed please find a revised Stipulation for Entry of Consent Judgment. In addition, the Order dated April 1, 2025 states that if this revised Stipulation was filed within 14:days that noradditionalifee.would, Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, % Qf Sem Bonnie Sytsma Legal Assistant to Joel Baar
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on March 13, 2025, and finds that: the parties have stipulated to true cash and/or assessed value that does not appear to be in compliance with MCL 211.27a(1), which states that "property shall be assessed at 50% of its true cash value . ..." Id. See also MCL 205.737. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT 1S FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settle t. However, if the new stipulation is filed within 14 days of the issuance of this Order no additional filing fee is required] 9 9 (as SE Yor (3 (Vistd ip sy IMA 0 (rr ied . Marcus L. Abood, Tribunal Member Entered: April 1, 20581 U PROOF OF SERVICE | 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.
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MTT Docket No. 24-003400 Page 2 of 2
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STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003400 Township of McMillan , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property Is in Luce County. 2. Property Parcel No: see attached . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year . Taxable Value 5. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but
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STAT
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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 Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on March 13, 2025, and finds that: the parties have stipulated to true cash and/or assessed value that does not appear to be in compliance with MCL 211.27a(1), which states that "property shall be assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this Order, no additional filing fee is required. By _____________________________ Marcus L. Abood, Tribunal Member Entered: April 1, 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
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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 Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on March 13, 2025, and finds that: the parties have stipulated to true cash and/or assessed value that does not appear to be in compliance with MCL 211.27a(1), which states that "property shall be assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this Order, no additional filing fee is required. By _____________________________ Marcus L. Abood, Tribunal Member Entered: April 1, 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
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M
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RECEIVED MAR 2 6 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \% MTT Docket No. 24-003400 Township Of McMillan, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and finds that: A Joint Motion for Entry of Consent Judgment (Stipulation) has been filed. Although you paid a fee for the filing of the Stipulation, you did not pay the full required filing fee. If you want the Tribunal to take action on the Stipulation, you are required to pay the additional amount of the fee due. — C20 2 (0 Cid If the required filing fee is not paid and/or the required notice is not submitted within 14 days, you will be required to refile the Stipulation with the full filing fee. The refiled Stipulation will be considered filed as of the date of the refiling. Unfortunately, the payment may not be made via e-filing; the fee, paid by check or money order, must be sent by mail or designated delivery service. You must include a copy of this Notice with the required submission. Entered: March 20, 2025 By: Tribunal Clerk Traninfo:4é06 25983761-1 03/24/25 Chk: 7590 Ant: $6.00 ID: BAAR AND LICHTERMAN FLLC
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MTT Docket No. 24-003400 Page 2 of 2 PROOF OF SERVICE | 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: Tribunai Clerk
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Baar & Lichterman, PLLC 03/20/2025 Michigan Tax Tribunal Masters 5.00 ar Checking Masters) 5.00
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BAAR & LICHTERMAN, PLLC ATTORNEYS AT LAW 3140 RED MiLL AVE. SW GRANDVILLE, MI 49418 RAFIDS PE SEs B = PEGE quadient FIRST-CLASS MA IMI =z $000.69° Ak 03/20/2025 ZIP 49 FE 044K33210569 MICHIGAN TAX TRIBUNAL 611 W OTTAWA ST. PO Box 30232 LANSING, MI 48909 TF THEEE spl ydip epg Bg pga jy
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Notice_of_No_Action-NoPrtlUnc_Fee.2025-03-20_09-35-02.0000.pdfRead complete document text →
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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 Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and finds that: A Joint Motion for Entry of Consent Judgment (Stipulation) has been filed. Although you paid a fee for the filing of the Stipulation, you did not pay the full required filing fee. If you want the Tribunal to take action on the Stipulation, you are required to pay the additional amount of the fee due. If the required filing fee is not paid and/or the required notice is not submitted within 14 days, you will be required to refile the Stipulation with the full filing fee. The refiled Stipulation will be considered filed as of the date of the refiling. Unfortunately, the payment may not be made via e-filing; the fee, paid by check or money order, must be sent by mail or designated delivery service. You must include a copy of this Notice with the required submission. Entered: March 20, 2025 By: Tribunal Clerk
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MTT Docket No. 24-003400 Page 2 of 4 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
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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 Christopher A Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and finds that: A Joint Motion for Entry of Consent Judgment (Stipulation) has been filed. Although you paid a fee for the filing of the Stipulation, you did not pay the full required filing fee. If you want the Tribunal to take action on the Stipulation, you are required to pay the additional amount of the fee due. If the required filing fee is not paid and/or the required notice is not submitted within 14 days, you will be required to refile the Stipulation with the full filing fee. The refiled Stipulation will be considered filed as of the date of the refiling. Unfortunately, the payment may not be made via e-filing; the fee, paid by check or money order, must be sent by mail or designated delivery service. You must include a copy of this Notice with the required submission. Entered: March 20, 2025 By: Tribunal Clerk
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MTT Docket No. 24-003400 Page 4 of 4 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
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RECEIVED MAR 19 2025 MICHIGAN TAX TRIBUNAL BAAR & LICHTERMAN Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 March 11, 2025 TranTnfos4e06 259795261 03/17/25 Chi: 7551 Ak: $20.00 ID: BAAR AND LICHTERMAN PLLC Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Enclosed please find a signed Stipulation for Entry of Consent Judgment and our check in the amount of $25 for filing fee. Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, OB ound SpE Bonnie Sytsma Legal Assistant to Joel baar c¢: Township of McMillan (via email) Christopher Masters (via email)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Township of McMillan Petitioner(s) MTT Docket No. 24-003400 Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property is in Luce County. 2. Property Parcel No: see attached . (if more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) . The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year Taxable Value . List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint
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MTT Docket No, 24-003400 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 6. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 7. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Printed Name: Joel W. Baar . Date: March7,2025 N/ Respondent's,authorized representative: WE Se Printed Name: Arthur Schullz Date: Marcy 7, 2025
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STATE OF MICHIGAN MARLON 1. BROWN, DPA BRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING DIRECTOR Christopher A. Masters \ MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24:003400 Township of McMillan Respondent(s) PROPERTY STIPULATION — MULTIPLE PARCEL FORM? _ OF1__ (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year, | Parcel Number Assessed Value | Taxable Value 2024 48-003-001-010-0110 $82,600.00 $82,500.00 2024 48-003-001-011-0800 $10,000.00 $10,000.00 2024 48-003-001-010-0620 $9,600.00 $9,600.00 2. The values for the property identified herein as
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Baar &
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A
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RECEIVED MAR 04 2095 MICHIGAN TAY TRIBUNAL BAAR & LICHTERMAN PLLC Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 February 25, 2025 Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Enclosed please find a signed Stipulation for Entry of Consent Judgment and our check in the amount of $25 for filing fee. Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, Bonnie Sytsma Legal Assistant to Joel baar c: Township of McMillan (via email) Christopher Masters (via email) TranInfosdé0s R967242-1 02/28/25 Chids 7521 Ants $26.00 10: BAAR LICHTERMAN PLLC
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003400 Township of McMillan , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property is in Luce County. 2. Property Parcel No: see attached . (ff more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 2024 82,500.00 2024 10,000.00 2024 9,600.00 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year 4 Taxable Value 2024 60,820.00 2024 4,945.00 2024 5,535.00 5. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, efc. (attach additional page if necessary):
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MTT Docket No. 24-003400 —— = — k Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 6. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 7. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Clo) oon (F567a8) Printed Name: Joel W. Baar Date: February 24, 2025 Signature of Respondent's-authorized representative: /) i. ~/, / Printed Name: Arthur Schultz Date: February 24, 2025
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters \ MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No, 24-003400 | Township of McMillan , | Respondent(s) | PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__ OF 1 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: Tax
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0
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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 Christopher A Masters, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 McMillan Township, Presiding Judge Respondent. Marcus L. Abood ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the Stipulation for Entry of Consent Judgment (Stipulation) filed on February 28, 2025, and finds that the stipulation improper and incomplete. Specifically, the multiple parcel form has a stipulated TCV for parcel 48-003-001-011- 0660 as $9,90.00. Further, the parties’ stipulation denoted the parcel number 48-008-001-010-0620 which is not consistent with the actual parcels under appeal. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT IS FURTHER ORDERED that because this Stipulation is no longer pending before the Tribunal, a new stipulation, with the appropriate filing fee is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this Order, no additional filing fee is required. By Entered: March 6, 2025
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MTT Docket No. 24-003400 Page 2 of 2 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
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RECEIVED MAR 04 2095 MICHIGAN TAY TRIBUNAL BAAR & LICHTERMAN PLLC Joel W. Baar ATTORNEYS AT LAW Michael G. Lichterman 3140 RED MILL AVE SW Kris N. Johnson GRANDVILLE, MI 49418 Hannah M. Recknagel Telephone: 616-965-2221 Fax: 616-438-9741 February 25, 2025 Michigan Tax Tribunal PO Box 30232 Lansing MI 48909 Re: Christopher Masters v Township of McMillan Case No. 24-003400 Our File No. 24-125 Dear Clerk: Enclosed please find a signed Stipulation for Entry of Consent Judgment and our check in the amount of $25 for filing fee. Thank you for your assistance in this matter. If you have any questions, please do not hesitate to contact me. Very Truly Yours, Bonnie Sytsma Legal Assistant to Joel baar c: Township of McMillan (via email) Christopher Masters (via email) TranInfosdé0s R967242-1 02/28/25 Chids 7521 Ants $26.00 10: BAAR LICHTERMAN PLLC
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003400 Township of McMillan , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (UNCAPPING/TAXABLE VALUE) 1. The subject property is in Luce County. 2. Property Parcel No: see attached . (ff more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 2024 82,500.00 2024 10,000.00 2024 9,600.00 4. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year 4 Taxable Value 2024 60,820.00 2024 4,945.00 2024 5,535.00 5. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, efc. (attach additional page if necessary):
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MTT Docket No. 24-003400 —— = — k Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 6. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 7. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Clo) oon (F567a8) Printed Name: Joel W. Baar Date: February 24, 2025 Signature of Respondent's-authorized representative: /) i. ~/, / Printed Name: Arthur Schultz Date: February 24, 2025
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Christopher A. Masters \ MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No, 24-003400 | Township of McMillan , | Respondent(s) | PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__ OF 1 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: Tax
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0
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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 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER OF ADJOURNMENT The Tribunal has reviewed the file in the above-captioned case and finds that a hearing commenced in this case on February 25, 2025. At hearing, the parties indicated they were prepared to settle this case and that a hearing was not necessary. The Tribunal advised the parties to file a stipulation and adjourned the hearing. Therefore, IT IS ORDERED that the hearing is ADJOURNED. IT IS FURTHER ORDERED that the parties shall file a Stipulation for Entry of Consent Judgment (Stipulation), and the $25 filing fee, if applicable, within 14 days of entry of this order.1 If a Stipulation is not timely filed, the Tribunal will reschedule the hearing in the normal course of scheduling. By _____________________________ Patricia L. Halm, Tribunal Chair Entered: February 25, 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 1 TTR 249.
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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 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, Respondent. ORDER OF ADJOURNMENT The Tribunal has reviewed the file in the above-captioned case and finds that a hearing commenced in this case on February 25, 2025. At hearing, the parties indicated they were prepared to settle this case and that a hearing was not necessary. The Tribunal advised the parties to file a stipulation and adjourned the hearing. Therefore, IT IS ORDERED that the hearing is ADJOURNED. IT IS FURTHER ORDERED that the parties shall file a Stipulation for Entry of Consent Judgment (Stipulation), and the $25 filing fee, if applicable, within 14 days of entry of this order.2 If a Stipulation is not timely filed, the Tribunal will reschedule the hearing in the normal course of scheduling. By _____________________________ Patricia L. Halm, Tribunal Chair Entered: February 25, 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 2 TTR 249.
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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 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-003400 Township Of McMillan, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: February 25, 2025 HEARING TIME: 2:30 PM EST JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 78158180 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 24-003400 Page 2 of 13 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted 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 submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized
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MTT Docket No.
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MT
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GRETCHEN WHITMER
GOVERNOR
RECEIVED
0CT 0.8 2024
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
MARLON I. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-003400
Section 1: Respondent’s Contact Information
906-293-8798
First Name:
ML:
Last Name/Company Name/Unit of Government:
McMillan Township
Home Address (No., Street, P.O. Box or Rural Route);
County: L u ce
City or Town:
State:
ZIP Code:
Newberry
MI
149868
Telephone Number:
Fax Number:
906-293-8854
art_mcmillantwp@sbcglobal.net
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
906-293-8798
First Name:
M.L:
Last Name:
Arthur
F
Schultz
Firm Name {if any):
Address (No., Street, P.O. Box or Rural Route):
PO Box 442, 405 Newberry Avenue
City or Town:
State:
ZIP Code:
Newberry
MI
149868
Telephone Number:
Fax Number:
906-293-8854
art_mcmillantwp@sbcglobal.net
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
Section 3: Subject Property Information
ves
No
Does the subject property have a Principal Residence Exemption of 50% or more?
ves
[No
[J nNotAapplicabte
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The Petitioner filed an appeal with the March BOR 03/11/2024. The reason for protest was he believes the property is over valued and being taxed too high. The Petitioner payed $142,800 on 04/28/2023 for all three parcels. The estimated true cash value of the three parcels totals up to $204,200. The Petitioner appealed all three parcels together in one appeal and did not specify an estimate of true cash value for each seperate parcel. He also did not provide any evidence to support his opinion of value. The property was not listed for sale except Zillow and the BOR did not consider this a market sale. It was suggested to the Petitioner that he obtain appraisals for each seperate parcel and then file a petition with the Tax Tribunal. At that point if the Respondent considers the appraisals to be acceptable a stipulation would then be considered. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? (Md Yes | | No If yes, check which BOR Petitioner attended: March M July [} December #f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 0 No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hm] Yes [] No If yes, cite the Board's authority, Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [WN] Yes No If yes, explain is Petitioner appealing from a State Tax Commission Order? 7 ves No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request
Page 4
S
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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 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, 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.
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MTT Docket No. 24-003400 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: October 10, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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:
Page 4
MTT
Page 5
ST
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cig STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name Christopher A Masters Mailing Address (No., Street, P.O. Box or Rural Route) 7272 Blue Lake Rd. City or Town State ZIP Code Twin Lake MI 49457 Telephone Number Fax Number 616-283-2796 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) chris.masters@promachbuilt.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information ] First Name M.L. Last Name Joel Baar mt Baar & Lichterman, PLLC Address (No., Street, P.O. Box or Rural Route) 3140 Division Ave. SW City or Town State ZIP Code Grandville MI 49418 Telephone Number Fax Number 616-965-2221 616-438-9741 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) joel@baarlegal.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsare you | [] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. *f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ail that apply)
{3 True Cash and Taxable Value
O Poverty Exemption
[ Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation {other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
All 3 contiguous parcels were purchased on the open market at an arms-length
transaction for $142,800.00
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [
Yes
[J No
If Yes, check which BOR you attended AND attach the BOR decision: [J] March
[] duly
*[[] December
If No, check the applicable reason(s):
Not required to attend
Assessment Change Notice was not received by Petitioner
[Ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
O Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muttiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
see attached for all 3 parcels
Classification of Property:
Real
Personal
{check one)
a
AgriculturalPage 4
S
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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 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, 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: September 12, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Christopher Masters, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003400 Township Of McMillan, 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: September 12, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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cig STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name Christopher A Masters Mailing Address (No., Street, P.O. Box or Rural Route) 7272 Blue Lake Rd. City or Town State ZIP Code Twin Lake MI 49457 Telephone Number Fax Number 616-283-2796 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) chris.masters@promachbuilt.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information ] First Name M.L. Last Name Joel Baar mt Baar & Lichterman, PLLC Address (No., Street, P.O. Box or Rural Route) 3140 Division Ave. SW City or Town State ZIP Code Grandville MI 49418 Telephone Number Fax Number 616-965-2221 616-438-9741 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) joel@baarlegal.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsare you | [] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. *f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ail that apply)
{3 True Cash and Taxable Value
O Poverty Exemption
[ Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation {other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
All 3 contiguous parcels were purchased on the open market at an arms-length
transaction for $142,800.00
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [
Yes
[J No
If Yes, check which BOR you attended AND attach the BOR decision: [J] March
[] duly
*[[] December
If No, check the applicable reason(s):
Not required to attend
Assessment Change Notice was not received by Petitioner
[Ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
O Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muttiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
see attached for all 3 parcels
Classification of Property:
Real
Personal
{check one)
a
AgriculturalPage 4
S
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