Christopher Carr Petitioner Vs. Township Of Moran Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr, MICHIGAN TAX TRIBUNAL

 Petitioner,



 v MTT Docket No. 26-002923



 Moran Township, Presiding Judge

 Respondent. Patricia L. Halm



 ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 CONSENT JUDGMENT



 The Tribunal has considered the file in this case and the submitted Stipulation for Entry

 of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and

 statutory requirements.1 As such, the Tribunal shall enter the 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, 2020, through June 30, 2022, at the rate of 4.25%,

 (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after

 December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30,



 1 See MCL 211.27a.

 2 See MCL 205.755.



 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

Page 2

MTT Docket No. 26-002923

Page 2 of 2



2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023,

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December

31, 2024, at the rate of

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. 26-002923

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035) Edward K. VanderVries

 Deborah I. Ondersma (P55907) Assessor for Moran Township

 VARNUM LLP V&V Assessing LLC

 Attorneys for Petitioners 1225 Holiday Ln.

 333 Bridge Street, N.W. Portage, MI 49024

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PROOF OF SERVICE



 I, Debbie Ryerson, am a legal secretary at Varnum, and state that on August 12, 2026, I

served Second Stipulation for Entry of Consent Judgment in Response to Tribunal 8/10/2026

Order, along with a copy of this Proof of Service upon:



 Edward K. VanderVries

 V&V Assessing LLC

 1225 Holiday Ln.

 Portage, MI 49024

 Evandervries2024@hotmail.com



Via email and mail by putting a copy in a sealed envelope, addressed to each of the above-named

individuals, and depositing it in our internal office mail pickup for delivery the same day with first-

class postage fully prepaid thereon to the United States Post Office.



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

belief.



 _/s/ Debbie Ryerson __________

Page 2

Debbie Ryerson

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002923



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Misc Documents

 Attachment File Name: Proof of Service re Second Stipulation for Entry of Consent Judgment re

 Carr



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. 26-002923

V



MORAN TOWNSHIP,



 Respondent.



Adam J. Brody (P62035) Edward K. VanderVries

Deborah I. Ondersma (P55907) Assessor for Moran Township

VARNUM LLP V&V Assessing LLC

Attomeys for Petitioners 1225 Holiday Ln.

333 Bridge Street, N.W. Portage, IN'II49024

P.O. Box 352 (26e) 720-1928

Grand Rapids, MI 49501 -0352 Evanderwie s2024 @hotmail. com

(616) 336-6000

ajbrody@vamumlaw.com

diondersma@varnumlaw. com



SECOND STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN RESPONSE TO

 TRIBUNAL 8I 1012026 ORDER



 I The case is pending in the Entire Tribunal.



 2. Property Parcel No. 49-008-005-03 3-30.



 3. The value for the property identified above as established by Respondent's Board

 of Review are:



 Tax Year True Cash Value Assessed Value Taxable Value

 2026 454.400 227,200 227,200



 4. The values for the property identified above as stipulated by the parties for

 settlement purposes are:



 Tax Year True Cash Value Assessed Value Taxable Value

 2026 170,000 85,000 85,000

Page 2

5 If stipulation addresses tax years other than the tax year originally appealed or tax

 years added through motions to amend that have been granted by the Tribunal, list

 the separate facts upon which the parties rely to invoke the Tribunal's authority

 over those tax year or years (attach additional page if necessary): N/A



6. List separately any special terms or conditions 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, etc. (attach additional page if

 necessary): N/A



 ) tt.IK]/aJI

 I. (Psse07) Edward K. VanderVries

VARNUM LLP Assessor for Moran Township

Attomeys for Petitioners V&V Assessing LLC

333 Bridge Street, N.W. 1225 Holiday Ln.

P.O. Box 352 Portage, MI49024

Grand Rapids, MI 49501 -0352 (26e) 720-te28

(616) 336-6000 Evandervries2lI\@hotmail.com

diondersma@varnumlaw. com

 A*q,^l| t2- Dated: Aueust 10.2026

Datedi W ,2026



29510270.1



 2

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002923



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Joint



 Files



 Document Type: Stip for Consent Judgment

 Attachment File Name: CARR - Second Stipulation for Entry of Consent Judgment



 Fee Information

 Filing Fee: $ 50.00



 Payment Information

 Payment: $ 0.00



 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

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Page 1

Parcel Number: 49-008-005-033-30 Jurisdiction: MORAN TOWNSHIP County: MACKINAC Printed on 08/10/2026



Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified Prcnt.

 Price Date Type & Page By Trans.

ODENKIRK CLIFFORD E CARR CHRISTOPHER & ELDRED 170,000 09/19/2025 WD 03-ARM'S LENGTH 993/485 DEED 100.0



Property Address Class: RESIDENTIAL-VACANT Zoning: RES VA Building Permit(s) Date Number Status

W GROS CAP RD School: MORAN TOWNSHIP SCHOOL DIST

 P.R.E. 0%

Owner's Name/Address MAP #:

CARR CHRISTOPHER & ELDRED MARISSA L 2027 Est TCV Tentative

3049 N 38TH ST

AUGUSTA MI 49012 Improved X Vacant Land Value Estimates for Land Table 4502.4502 LAKE MICHIGAN WATER FRONTAGE

 Public * Factors *

 Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value

Tax Description Dirt Road WATER FRONT A 589.00 248.49 0.7014 1.0000 1100 40 181,780

 Gravel Road 589 Actual Front Feet, 3.36 Total Acres Total Est. Land Value = 181,780

252/712-714 274/260 275/402 341/119-121 X Paved Road

351/161 SEC 5 T40N R4W THAT PORTION Storm Sewer

OFGOVT LOT 3 LYING WEST OF THE GROS CAP Sidewalk

RD EXC THE N 725.41 FT Water

Comments/Influences Sewer

 X Electric

 Gas

 Curb

 Street Lights

 Standard Utilities

 Underground Utils.

 Topography of

 Site

 Level

 Rolling

 X Low

 High

 Landscaped

 Swamp

 Wooded

 Pond

 X Waterfront

 Ravine

 Wetland

 Flood Plain Year Land Building Assessed Board of Tribunal/ Taxable

 X VACANT Value Value Value Review Other Value

 Who When What 2027 Tentative Tentative Tentative Tentative

 JV 10/04/2024 INSPECTED 2026 227,200 0 227,200 227,200S

The Equalizer. Copyright (c) 1999 - 2009. JV 10/04/2024 INSPECTED 2025 206,600 0 206,600 34,141C

Licensed To: Township of Moran, County of EV 09/01/2024 INSPECTED

Mackinac, Michigan 2024 206,600 0 206,600 33,115C



 *** Information herein deemed reliable but not guaranteed***

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002923



 Respondent’s Contact Information:

 Filer Type: Local Unit of Government:

 Local Unit of Government Township Of Moran (MACKINAC)



 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 M.I. Last Name

 Edward VanderVries



 Firm Name (if any)

 V&V Assessing LLC



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

 1225 HOLIDAY LN



 City or Town State ZIP Code

 Portage Michigan 49024



 Telephone Number

 2697201928



 E-mail Address

 evandervries2024@hotmail.com



 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Please Explain Your Answer to this Appeal:

 Respondent agrees with petitioners' valuation and will enter into a stipulation for consent judgement.



 Jurisdictional Issues:



 IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:



 Did Petitioner protest the assessment at a Board of Review?

 Yes



 If Yes, check which Board of Review Petitioner attended:

 March



 If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review?



 *Submit a copy of the Notice of Assessment with the Answer.



 If the July or December Board of Review revised the assessment(s) at issue, did it have authority?



 If yes, please cite the Board’s authority?



 Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

 No



 If yes, please explain



 Is Petitioner appealing from a State Tax Commission Order?

 No



 If yes, when was it issued?



 IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:



 When was the Notice of Uncapping issued?



 Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Valuation Information:

 Parcel Identification Number:

 49-008-005-033-30



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 227200



 Current Taxable Value as established by the Board of Review:

 227200



 What do you believe is the fair market value?

 170000



 What do

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002923

 Township Of Moran,

 Respondent.



 ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 The Tribunal has reviewed the case file and the Stipulation for Entry of Consent

 Judgment filed on August 3, 2026 and finds that a consent judgment can only be

 entered if a stipulation is filed after a petition and answer have been filed. See TTR 253

 and 283. Answers are due within 28 days of service of the petition in Entire Tribunal

 appeals, and within 28 days of the issuance of the notice of docket in Small Claims

 appeals. See TTR 235 and 281. Because no answer has been filed in this case, the

 stipulation cannot be entered at this time and must be denied.



 IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.



 IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call

 in the normal course of scheduling.



 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: /s/ Patricia L. Halm



 Entered: August 10, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002923

 Township Of Moran,

 Respondent.



 ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 The Tribunal has reviewed the case file and the Stipulation for Entry of Consent

 Judgment filed on August 3, 2026 and finds that a consent judgment can only be

 entered if a stipulation is filed after a petition and answer have been filed. See TTR 253

 and 283. Answers are due within 28 days of service of the petition in Entire Tribunal

 appeals, and within 28 days of the issuance of the notice of docket in Small Claims

 appeals. See TTR 235 and 281. Because no answer has been filed in this case, the

 stipulation cannot be entered at this time and must be denied.

Page 3

STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002923

 Township Of Moran,

 Respondent.



 ORDER VACATING DEFAULT ORDER



 The Tribunal has considered the file in this case and finds that the Tribunal entered an

 order on August 4, 2026, holding Petitioner in default. The Tribunal erred in the entry of

 that order. Therefore,



 IT IS ORDERED that the Order of Default is VACATED.



 By: /s/ Patricia L. Halm



 Entered: August 4, 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



 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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002923

 Township Of Moran,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 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



 Entered: August 4, 2026



 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).



 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

Page 2

MTT Docket No. 26-002923

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 provided by those parties, attorneys, or authorized

representatives.



 By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. _______________

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035)

 Deborah I. Ondersma (P55907)

 VARNUM LLP

 Attorneys for Petitioners

 333 Bridge Street, N.W.

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PETITION



 Petitioners, Christopher Carr and Marissa L. Eldred, by and through their attorneys,



VARNUM, LLP, states the following for their Petition against Respondent, Moran Township:



 1. Petitioners', Christopher Carr and Marissa L. Eldred, principal residence is at 3049



N. 38th St., Augusta, Michigan 49012.



 2. Petitioners are the owners of and/or the party in interest with respect to the subject



real property (the "Property") which is located in Moran Township, Mackinac County, Michigan,



and is more particularly described as:

Page 2

Parcel No. Property Address



 49-008-005-033-30 W. Gros Cap Rd., Moran Township Michigan



 3. Respondent, Moran Township ("Respondent"), assesses, levies and collects the



property taxes on the Property.



 4. The Property is located in Mackinac County and is located with the Moran



Township School District.



 5. The Property is classified as 402 residential vacant real property.



 6. Petitioners delivered their protest of the assessment to Respondent's March Board



of Review. Respondent’s March Board of Review did not grant Petitioners’ requested relief.



 7. Petitioner is appealing Respondent's tax year 2026 assessment.



 8. The Tax Year 2026 values for the Property as established by Respondent are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 454,400 227,200 227,200



 9. Petitioner contends the correct values for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 170,000 85,000 85,000



 10. The values in dispute for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 284,400 142,200 142,200



 11. This appeal involves issues related to the Property's true cash value and taxable



value.



 2

Page 3

12. Petitioners’ counsel has contacted Respondent’s assessor, and Respondent’s



assessor is in agreement with the above identified/requested change.



 13. The 2026 values imposed on the Property, and the taxes to be levied and collected



thereon, are invalid for the reason that:



 (a) The assessed, state equalized, and/or taxable values exceed the amounts

 permitted by the Michigan Constitution and applicable statutes and do not

 reflect the sales of similar properties.



 (b) The assessed, state equalized and/or taxable values

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Individual



 First Name M.I. Last Name/Company Name

 Christopher Carr



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

 3049 N. 38th St.



 City or Town State ZIP Code

 Augusta Michigan 49012



 Telephone Number

 616-336-6561



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

 ccarr612@yahoo.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Deborah I Ondersma



 Firm Name (if any)

 VARNUM LLP



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

 P.O. Box 352



 City or Town State ZIP Code

 Grand Rapids Michigan 49501-0352



 Telephone Number

 616-336-6561



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

 diondersma@varnumlaw.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

 How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

 appealing? W. Gros Cap Rd.

 1

 St. Ignace

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 49781



 Taxing Authority (City or Township) County

 Township Of Moran (MACKINAC) Mackinac



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

 (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 49-008-005-033-30



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

 227200



 Current Taxable Value as established by the Board of Review:

 227200



 What do you believe is the fair market value (also known as True Cash Value)?

 170000



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 85000



 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 85000



 Fee Information

 The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the

 highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus

Page 3

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Christopher Carr,

 Petitioner,

 MICHIGAN TAX TRIBUNAL

 v

 MTT Docket No.: 26-002923

 Township Of Moran,

 Respondent.



 NOTICE OF DOCKET NUMBER



 TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

 docket number has been assigned to that petition. This docket number shall be noted

 on the petition and the petition shall be served within 45 days of the issuance of

 this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

 when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

 issuance of this notice evidencing the service of the petition.



 If you submitted a proof of service with the petition, you must still serve the petition and

 file a second proof of service including the docket number, pursuant to this notice.

 Failure to serve the petition and file a proof of service within 45 days of the issuance of

 the notice may result in the dismissal of this case.



 Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

 days after the date of service of the petition with noted docket number.” Failure to do so

 will result in Respondent being placed in default.



 The docket number also needs to be noted on all other documents submitted in this

 case. Further, the assignment of the docket number does not mean that the Tribunal

 has authority over the petition or that the petition complies with statutory requirements

 or the Tribunal’s rules.



 By: Tribunal Clerk

 Entered: August 4, 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



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. 26-002923

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035) Edward K. VanderVries

 Deborah I. Ondersma (P55907) Assessor for Moran Township

 VARNUM LLP V&V Assessing LLC

 Attorneys for Petitioners 1225 Holiday Ln.

 333 Bridge Street, N.W. Portage, MI 49024

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PROOF OF SERVICE



 I, Debbie Ryerson, am a legal secretary at Varnum, and state that on August 3, 2026, I

served Stipulation for Entry of Consent Judgment, along with a copy of this Proof of Service

upon:



 Edward K. VanderVries

 V&V Assessing LLC

 1225 Holiday Ln.

 Portage, MI 49024



Via email and mail by putting a copy in a sealed envelope, addressed to each of the above-named

individuals, and depositing it in our internal office mail pickup for delivery the same day with first-

class postage fully prepaid thereon to the United States Post Office.



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

belief.



 _/s/ Debbie Ryerson __________

 Debbie Ryerson

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002923



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Misc Documents

 Attachment File Name: 2026.08.03 Proof of Service re Stipulation for Entry of Consent Judgment

 re Carr



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. 26-002923

Vv.



MORAN TOWNSHIP,



 Respondent.



Adam J. Brody (P62035) Edward K. VanderVries

Deborah I. Ondersma (P55907) Assessor for Moran Township

VARNUM LLP V&V Assessing LLC

Attorneys for Petitioners 1225 Holiday Ln.

333 Bridge Street, N.W. Portage, MI 49024

P.O. Box 352 (269) 720-1928

Grand Rapids, MI 49501-0352 Evandervries2024@hotmail.com

(616) 336-6000

ajbrody@varnumlaw.com

diondersma@varnumlaw.com



 STIPULATION FOR ENTRY OF CONSENT JUDGMENT



 Is The case is pending in the Entire Tribunal.



 2. Property Parcel No. 49-008-005-033-30.



 3. The value for the property identified above as established by Respondent's Board

 of Review are:



 Tax Year True Cash Value Assessed Value | Taxable Value

 2026 454,400 227,200 227,200



 4. The values for the property identified above as stipulated by the parties for

 settlement purposes are:



 Tax Year True Cash Value Assessed Value | Taxable Value

 2026 170,000 85,000 85,000

Page 2

5. If stipulation addresses tax years other than the tax year originally appealed or tax

 years added through motions to amend that have been granted by the Tribunal, list

 the separate facts upon which the parties rely to invoke the Tribunal's authority

 over those tax year or years (attach additional page if necessary): N/A



 6. List separately any special terms or conditions 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, etc. (attach additional page if

 necessary): N/A



Sn Ludo tad Ket

“Deborah I. Ondersma (P55907) Edward K. Vander Vries

 VARNUM LLP Assessor for Moran Township

 Attomeys for Petitioners V&V Assessing LLC

 333 Bridge Street, N.W. 1225 Holiday Ln.

 P.O. Box 352 Portage, MI 49024

 Grand Rapids, MI 49501-0352 (269) 720-1928

 (616) 336-6000 Evandervries2024@hotmail.com

 diondersma@varnumlaw.com

 Dated: July 30 2026

 Dated: July 30, 2026



 29510270.1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002923



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Joint



 Files



 Document Type: Stip for Consent Judgment

 Attachment File Name: 2026.08.03 Stipulation for Entry of Consent Judgment re Carr (Moran

 Twp)(29535266.1)



 Fee Information

 Filing Fee: $ 50.00



 Payment Information

 Payment: $ 50.00



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. 26-002923

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035)

 Deborah I. Ondersma (P55907)

 VARNUM LLP

 Attorneys for Petitioners

 333 Bridge Street, N.W.

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PROOF OF SERVICE



 On the date below, I sent by U.S. certified mail, return receipt requested, a copy of



the Entire Tribunal Property Tax Petition - Docket No. 26-002923 and Proof of Service to:



 ASSESSOR TOWNSHIP SUPERVISOR

 Edward K. VanderVries Susan K. Dionne, Supervisor

 Assessor for Moran Township Moran Township

 V&V Assessing LLC W1362 US-2

 1225 Holiday Ln. P.O. Box 364

 Portage, MI 49024 St. Ignace, MI 49781

Page 2

On the date below, I sent by U.S. first class mail, a copy of the foregoing documents to:



 EQUALIZATION DIRECTOR COUNTY CLERK

 Dulcee Atherton Hillary Vowell, Clerk

 Mackinac County Equalization Mackinac County

 100 S. Marley, Room 120 100 S. Marley, Rm. 10

 St. Ignace, MI 49781 St. Ignace, MI 49781



 SECRETARY OF SCHOOL BOARD STATE TREASURER

 Emily Nowicki, Secretary Michigan Department of Treasury

 Moran Township Board of Education State Treasurer

W 1828 Gros Cap Rd. 430 West Allegan

 Saint Ignace, MI 49781 Lansing, MI 48922



 I declare that the statement above is true to the best of my information, knowledge and



belief.



Dated: July 31, 2026 __/s/ Debbie Ryerson ____

 Debbie Ryerson

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002923



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Petition

 Attachment File Name: Proof of Service re Petition re Carr_ Christopher(29528920.1)



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



CHRISTOPHER CARR and

MARISSA L. ELDRED,



 Petitioners, MTT Docket No. _______________

v.



MORAN TOWNSHIP,



 Respondent.



 Adam J. Brody (P62035)

 Deborah I. Ondersma (P55907)

 VARNUM LLP

 Attorneys for Petitioners

 333 Bridge Street, N.W.

 P.O. Box 352

 Grand Rapids, MI 49501-0352

 (616) 336-6000

 ajbrody@varnumlaw.com

 diondersma@varnumlaw.com

_____________________________________



 PETITION



 Petitioners, Christopher Carr and Marissa L. Eldred, by and through their attorneys,



VARNUM, LLP, states the following for their Petition against Respondent, Moran Township:



 1. Petitioners', Christopher Carr and Marissa L. Eldred, principal residence is at 3049



N. 38th St., Augusta, Michigan 49012.



 2. Petitioners are the owners of and/or the party in interest with respect to the subject



real property (the "Property") which is located in Moran Township, Mackinac County, Michigan,



and is more particularly described as:

Page 2

Parcel No. Property Address



 49-008-005-033-30 W. Gros Cap Rd., Moran Township Michigan



 3. Respondent, Moran Township ("Respondent"), assesses, levies and collects the



property taxes on the Property.



 4. The Property is located in Mackinac County and is located with the Moran



Township School District.



 5. The Property is classified as 402 residential vacant real property.



 6. Petitioners delivered their protest of the assessment to Respondent's March Board



of Review. Respondent’s March Board of Review did not grant Petitioners’ requested relief.



 7. Petitioner is appealing Respondent's tax year 2026 assessment.



 8. The Tax Year 2026 values for the Property as established by Respondent are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 454,400 227,200 227,200



 9. Petitioner contends the correct values for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 170,000 85,000 85,000



 10. The values in dispute for the Property are:



 Parcel True Cash Value Assessed/State Taxable Value

 Equalized Value

 49-008-005-033-30 284,400 142,200 142,200



 11. This appeal involves issues related to the Property's true cash value and taxable



value.



 2

Page 3

12. Petitioners’ counsel has contacted Respondent’s assessor, and Respondent’s



assessor is in agreement with the above identified/requested change.



 13. The 2026 values imposed on the Property, and the taxes to be levied and collected



thereon, are invalid for the reason that:



 (a) The assessed, state equalized, and/or taxable values exceed the amounts

 permitted by the Michigan Constitution and applicable statutes and do not

 reflect the sales of similar properties.



 (b) The assessed, state equalized and/or taxable values

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Individual



 First Name M.I. Last Name/Company Name

 Christopher Carr



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

 3049 N. 38th St.



 City or Town State ZIP Code

 Augusta Michigan 49012



 Telephone Number

 616-336-6561



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

 ccarr612@yahoo.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Deborah I Ondersma



 Firm Name (if any)

 VARNUM LLP



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

 P.O. Box 352



 City or Town State ZIP Code

 Grand Rapids Michigan 49501-0352



 Telephone Number

 616-336-6561



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

 diondersma@varnumlaw.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

 How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

 appealing? W. Gros Cap Rd.

 1

 St. Ignace

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 49781



 Taxing Authority (City or Township) County

 Township Of Moran (MACKINAC) Mackinac



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

 (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 49-008-005-033-30



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

 227200



 Current Taxable Value as established by the Board of Review:

 227200



 What do you believe is the fair market value (also known as True Cash Value)?

 170000



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 85000



 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 85000



 Fee Information

 The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the

 highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus

Page 3

ST

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