Collom Living Trust, Petitioner V Township Of Arthur, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Collom Living Trust, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003358 

 

Arthur Township, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER DISMISSING 2025 TAX YEAR 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on June 10, 2025. The 

POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below 

to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with 

the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions 

to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

Although neither party filed exceptions, the Administrative Law Judge (ALJ) erred in 

rendering the POJ. Specifically, the ALJ concluded “[b]ecause the proposed (state 

equalized value) SEV exceeds the original (taxable value) TV for the subject property, 

the 2024 TV for the subject property will remain at $33,965.” This appears to be a 

typographical error as the TV provided in the notice of assessment and property record 

card is $33,695, which is not disputed by the parties. Said error is, however, de minimis 

in nature as it had no impact on the ALJ’s determination to revise the assessments at 

issue based on the testimony provided and the evidence properly submitted. 

 

Given the above, the Tribunal modifies the POJ, as indicated above, and adopts the 

modified POJ as the Tribunal’s final decision in this case.1 The Tribunal also 

incorporates by reference the Findings of Fact and Conclusions of Law contained in the 

POJ, as modified herein, in this Final Opinion and Judgment. As a result: 

 

The property’s true cash value (TCV), SEV, and TV, as established by the Board of 

Review for the tax year 2024 are: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$254,400

$127,200

$33,695

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003358 

Page 2 of 3 

 

The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year 2024, 

are as follows: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$141,800

$70,900

$33,695

 

Petitioner did not provide any evidence, let alone sufficient, competent, and material 

evidence to meet the burden of going forward for the 2025 tax year. Therefore, the 

burden of going forward did not shift to Respondent, and the Tribunal’s duty to make an 

independent determination of value was not triggered. As such, involuntary dismissal of 

the 2025 tax year is warranted. 

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2025 tax year shall be DISMISSED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2024 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.2 To the extent that the 

final

Page 3

MT

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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 

Collom Living Trust, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003358 

 

Arthur Township, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER DISMISSING 2025 TAX YEAR 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on June 10, 2025. The 

POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below 

to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with 

the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions 

to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

Although neither party filed exceptions, the Administrative Law Judge (ALJ) erred in 

rendering the POJ. Specifically, the ALJ concluded “[b]ecause the proposed (state 

equalized value) SEV exceeds the original (taxable value) TV for the subject property, 

the 2024 TV for the subject property will remain at $33,965.” This appears to be a 

typographical error as the TV provided in the notice of assessment and property record 

card is $33,695, which is not disputed by the parties. Said error is, however, de minimis 

in nature as it had no impact on the ALJ’s determination to revise the assessments at 

issue based on the testimony provided and the evidence properly submitted. 

 

Given the above, the Tribunal modifies the POJ, as indicated above, and adopts the 

modified POJ as the Tribunal’s final decision in this case.1 The Tribunal also 

incorporates by reference the Findings of Fact and Conclusions of Law contained in the 

POJ, as modified herein, in this Final Opinion and Judgment. As a result: 

 

The property’s true cash value (TCV), SEV, and TV, as established by the Board of 

Review for the tax year 2024 are: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$254,400

$127,200

$33,695

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003358 

Page 2 of 3 

 

The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year 2024, 

are as follows: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$141,800

$70,900

$33,695

 

Petitioner did not provide any evidence, let alone sufficient, competent, and material 

evidence to meet the burden of going forward for the 2025 tax year. Therefore, the 

burden of going forward did not shift to Respondent, and the Tribunal’s duty to make an 

independent determination of value was not triggered. As such, involuntary dismissal of 

the 2025 tax year is warranted. 

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2025 tax year shall be DISMISSED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2024 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.2 To the extent that the 

final

Page 3

MT

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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 

 

Collom Living Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003358 

 

Arthur Township, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER DISMISSING 2025 TAX YEAR 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

April 22, 2025 

Appearances on Behalf of Petitioner: 

Don Collom, Sandra Wright, and Kelly 

Karbowski 

Appearances on Behalf of Respondent: William Strouse 

 

PROPOSED JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable 

value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$141,800

$70,900

$33,965

 

The 2025 tax year is DISMISSED. 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on May 22, 2024, and Respondent filed an 

answer on September 6, 2024.

Page 2

MTT Docket No. 24-003358 

Page 2 of 11 

 

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the 

property’s assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan

Page 3

M

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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 

 

Collom Living Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003358 

 

Arthur Township, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER DISMISSING 2025 TAX YEAR 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

April 22, 2025 

Appearances on Behalf of Petitioner: 

Don Collom, Sandra Wright, and Kelly 

Karbowski 

Appearances on Behalf of Respondent: William Strouse 

 

PROPOSED JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable 

value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$141,800

$70,900

$33,965

 

The 2025 tax year is DISMISSED. 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on May 22, 2024, and Respondent filed an 

answer on September 6, 2024.

Page 2

MTT Docket No. 24-003358 

Page 2 of 11 

 

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the 

property’s assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan

Page 3

M

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Page 1

RECEIVED 

MAR 2:5 2025 

Donald Collom, Michigan Tax Tribunal, 

MICHIGAN TAX TRIBUNAL 

This just came in our mail today. 

| thought this should be added to the evidence. Take a look. 

What do you think? This 39 acres is wet and a creek running from corner to corner across the 

property. 

| could put it up for sale for $4,000 an acre and it would sell in less than a week. 

Would you really sell for this? 

| wouldnt. This property is around 6 miles from Mr. Collom’s 

property. 

Thanks 

William R. Strouse Arthur Township Assessor 

03-19-2025

Page 2

Land Prime Co 

625 Kenmoor Ave Suite 301 

| 

d 

Grand Rapids, Ml 40546 

Lana 

3/10/2025 

Reference Cod NEG 

William & Maryjane Strouse 

9 

8164 Washington Rd 

Clare, MI 48617-9661 

Wy tepby sftp Pebble gall 

ity) 

RE: 39 ac. property in Clare County, Mi APN: 016-024-100-03 

Greetings William & Maryjane Strouse, 

Glad to connect with a fellow Michigander! I'm Charity, a real estate professional with a deep appreciation 

for land and the unique value it holds. 

| wanted to reach out personally about your property in Clare 

County, 1, Have you considered selling? 

Land Prime Co is a professional real estate company that buys directly from property owners; specializing 

in quick and easy transactions, always completed through trusted attorneys/ title companies. 

Why sell to Land Prime Co? 

«We pay CASH! & 

» 

We follow through and close quickly (as soon as the attorney/ title company can complete the 

paperwork) 

e 

We pay ALL closing costs 

* 

We're experienced, professional and pride ourselves on excellent customer service. 

inher: 016-024-100-08, Clare, Ml containing 016-024-100-03. 

Have questions or want to explore this opportunity? We're here to guide you every step of the way. 

Contact us, and we'll promptly send you our Purchase and Sale contract via your preferred method — 

Docusign (e-signature) or mail — making the process as smooth and convenient as possible. 

If you're not looking to sell this property but have anther in mind, we'd be happy to take a look and explore 

your options with you! 

Thank you for your time and consideration. 

Charity W. 

Land Prime Co. 

(888) 363-0045 

01020

Page 3

PURCHASE AGREEMENT 

DATE: 3/10/2025 

SELLER: William & Maryjane Strouse 

BUYER: Land Prime Co 

625 Kenmoor Ave Suite 301 

Grand Rapids, Mi 49546 

This is a contract for the purchase and sale of the following real estate (Property) located in Clare County, Ml: 

Parcel Number: 016-024-100-03 

State: Ml 

County: Clare 

The Buyer and Seller agree to the following terms: 

1 

PRICE: Buyer will pay $63,464.35 paid by cashier's check or wire transfer. The buyer will offer to pay the wire 

fees if the seller opts to have the funds wired. 

2. 

PAYMENT: Buyer will pay the purchase price in cash. Seller will not accept any financing contingencies. 

3. 

TITLE AND CONVEYANCE: Seller will transfer marketable title with full possession to the Property by 

Warranty Deed. Seller will clear any outstanding liens and encumbrances from title, with the exception of unpaid 

property taxes. 

4, 

CLOSING: Buyer will pay for closing fees, title insurance, transfer taxes, escrow fee, reasonable back taxes 

and recording fees. Seller will pay for any liens/ judgments against the Property along with HOA dues owed. Seller 

wilt cover prorated taxes. This transaction will be closed

Page 4

ST

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Page 1

Fogo JD33SE 

RECEIVED 

MAR 2 1:2025 

Donald Collom, Michigan Tax Tribunal, 

ICHIGAN TAX TRIBUNAL 

03-18-2025 

" 

v 

The land in our area is under a lot of pressure to increase value. Most of the increased sales are 

directly related to sales by the Amish community. What isn’t purchased by the Amish is 

purchased by others because land that is for sale in our community is difficult to find. 

| have 

enclosed a list of 5 properties to be added has evidence. They range from $3,086 to $6,153 per 

acre. All of the properties are within 5 or 6 miles of the subject property. They are in Residential 

class or Recreational. All of the properties were vacant at the time of sale. Most properties in 

our area are primarily used for hunting and recreational purposes. Most of the properties are 

wet most of the time. They are also wooded, one with a pipeline right of way. 

016-028-400-05 

= 30.8 acres sold on 09-23-2024 

for $150,000 or $4,870 per acre. 

016-023 =-300-01 = 87.12 acres sold on 05-23-2024 for $375,000 or $4,304 per acre. 

016-027-200-15 = 41.67 acres sold on 5-12-2023 for $180,000 or $4,319 per acre. 

016-035-100-05 & 

016-035-100-06 = 76.14 acres sold on 12/02/2022 for $235,000 or $3,086 per acre. 

012-027-300-02 = 39 acres sold on 7-10-2024 for $240,000 or $6,153 per acre. 

1 don’t know of any other conclusion to come to. 

| have not in many years seen any property sell 

in our area for the price that Mr. Donald Collom is claiming. 

| currently own 100 + acres in the 

area. 

| have also had offers by mail, sight unseen trying to buy my property for a ridiculous low 

price. So have many others. Nobody has even considered selling for such a lowball price. 

Thankyou 

7 DN —— 

William R. Strouse Arthur Township Assessor and Sheridan Township Assessor/Supervisor

Page 2

’arcel Number: 

18-016-028-400-05 

Jurisdiction: 

Sheridan Township 

County: 

CLARE 

TTT grantee 

TTT gale 

sale 

Terms of Sale 

” 

T

i 

Price 

Date 

‘& Page 

SYLER RAYMOND 

J & MARY 

RK |BYLER 

RAYMOND J & MARY & 

0 08/23/2024 

105- CORRECTING TITLE 

or isssiaTe 

OCHSTETLER DANIEL & 

{ BYLER 

RY 

RIE, 6607 6670872624 

7 NOT USED/OTEE 

i 

{OCHSTETLER DANIEL 

& MARY BYLER RAYMOND J & MARY R 

Pri

IERCULA DAVID] 6 CHERYL 

| 

HOCHSTETLER DANIEL ET OX] ¥ 

as, Goo] 11/26/2008 

EE ARM'S LENGTH 

Property Address 

or 

TT 

N 

RESTDENTIAL-VACANT Zonine 

- “Building Permit (s) 

“Date 

Tm 

TT 

Sheol + CLARE PUBLIC SCHOOLS 

EE 

i 

nN PRE. 100% 09/2 5/2024 or 

rm 

A 

wWner's Name/Add: ess 

5 

we 

Tr 

mr 

- 

Sa 

Sh 

SYLER RAYMOND J & MARY 

R 

Tr 

5335 

Est 

TCV. 114, 330% 

- 

TT 

I 

Te 

10795 TOBACCO 

DR 

— 

FU 

—— 

RST — 

SE 

— 

— 

J — 

SLARE MI 

48617 

Improved 

P(X Vacant 

Land Value 

stimates for Land 

STDENTIAL 

“public 

RA 

- 

(ae 

) 

Tm 

TTS Factors + TT 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Ad

in 

PEC 

—— 

S— 

“BIE 

Read TTT 

RESIDENTIAL ACREAGE 

30.800 Acres 

3,712 

1

fax Description 

ee 

Gravel Road 

‘ 

30.80 Total Acres 

Total E

F178 R3W SEC 28. BEG AT SE COR TH NO DEG 

‘paved Road 

— 

ET T— 

e

39752" 

'E 1316.78 FT TH N89 DEG 46'3''W 

Storm Sewer 

1015.53 FT TH SO DEG 56'32’' 

1317.86 

FT 

‘sidewalk 

tO 

5 SEC 

L TH 589 DEG 49'28''E 1021.94 FT 

Water 

3K 

TO 

POB. 

30.8 ACRES M/L 

Sewer 

3PLIT ON 

016-028-400~03 

© 

‘Elactric 

Somments/In 

Gas 

split/Comb. on 02/24/2009 completed 

~~ 

Curb

Page 3

Parce

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Page 1

Donald J Collom Living Trust 

RECEIVED 

Michigan Tax Tribunal 

MAR 

1 8 2025 

Small Claims Division 

MICHIGAN TAX TRIBUNAL 

611 W. Ottawa Street 

Lansing, MI 48933 

March 14, 2025 

Additional Evidence By Petitioner: Collom Living Trust 

1- Enclosed are six purchase offers for parcel 012-030-100-01 showing valid offers from 

2022 through 2024, significantly lower than the appraised market value of the parcel. 

2 - Also enclosed are photos that support the conclusion submitted by independent 

appraiser Kelly W. Karbowski, included with the original petition. 

3 - An image from Arthur Twp. Plat map with the parcel marked; the parcel has no road 

access, and is divided into three logical sub-parcels for discussion purposes, as follows: 

eo 

A-accessible only from WC Cornwell ranch to the north or Collom Living Trust to 

the west. Estimated to be 40 acres or so. 

eo 

B-south of the Middle Branch of the Tobacco River with no access from Collom 

Living Trust because the river is too wide and too deep to cross. 

e 

C-Bounded onthe west by said river at the south end and Clear Creek, that is also 

too wide and too deep to cross, for the balance of the sub-parcel. 

We do not believe that the other properties provided by the township as evidence of 

equivalent value have such limitations for residential or agricultural use. 

Respectfully submitted, 

Df 

) fr ll

Page 2

Attached are six purchase-offers forthe 80-acre parcelidentified inthe docket 24-003358. 

Offer by 

Amount 

Expiration Date 

LandOffers, LLC. 

$129,600 

10/23/2022 

$31,736 to $63,471 depending 

BrownRE LLC 

upon inspection 

3/3/2024 

Patriot Land Properties LLC 

$95,051.20 

3/3/2024 

Canada Inc. 

$114,942 

5/4/2024 

Blueland Ventures 

$84,020.35 

5/17/2024 

Whitestone Land Offers 

$86,757.80 

8/16/2024 

EX) 

EX J

Page 3

Reference # 1111232778 

Purchase Agreement 

APN: 

012-0530-100-01 

County: 

Clare County, MI 

Acreage: 

80.00 

Legal Description: 

T18n R3w Sec 30. FE 1/2 OF Nw 1/4 A 80. 

The purchase price of $129,600 will be paid in full at the time of closing. 

This offer is contingent upon the following terms: 

I. 

Buyer's confirmation, in its sole discretion, of the legal and physical aspects of the property. 

2. 

Buyer confirmation that the entity and/or person(s) signing this agreement have the authority to 

bind any and al! title holders/owners of the property: 

a 

Seller agrees to provide Buyer with good and marketable title. Property is to be sold free and 

clear of all encumbrances. 

4. 

Possession of the Property will be conveyed to the Buyer at closing. 

5. 

Buyer shall have 30 business days from acceptance of offer, confirmation of signatory authority 

and receipt of a title binder to complete its property review and inspection. 

Upon the end of the 

inspection period, Buyer, in'its sole discretion, will advise Seller of the decision to proceed to 

closing or to terminate. Should Buyer approve, in its sole discretion, closing shall occur within 

15 days from the end of the inspection period. 

6. 

Seller agrees that this Purchase Agreement may be assigned by Buyer without notice or approval 

of Seller, 

7. 

This offer shall remain open until 10/23/2022 and if not accepted by then, the offer shall bie 

rescinded. unless otherwise discussed and agreed to in writing, 

8. 

This contract, once signed, is enforceable and

Page 4

PURCHAS

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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

Collom Living Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003358

Township Of Arthur, 

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:

April 22, 2025 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

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.

Page 2

MTT Docket No. 24-003358

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

Page 3

MT

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

#24-003358

RECEIVED 

0CT 31 2024 

#24-003358 

MICHIGAN TAX TRIBUNAL, DONALD J. COLLOM 

MICHIGAN TAX TRIBUNAL 

10-28-2024 

I have looked at the Comparable properties used in Donald J. Collom’s Appraisal dated 12/31/2023. 

All three Comparable properties range from 18 miles to 22 miles away from the Subject property of 

Donald J. Collom. 

| have Three Comparable properties that are within 1 mile up to around 7.miles 

away. 

Comparable property # A = 18-016-024-100-02 an 80 acre parcel is around 7 miles away and fully 

wooded with a small creek at the back of the property. It was sold in 09/15/2022 for $280,000 and it 

was vacant at the time. Comparable property A also has no electric running to it and the property is 

in Sheridan Township , Clare County. 

Comparable property 

# B= 18-012-032-200-01 an 80 acre parcel is less than 3 miles away and 

almost fully wooded. It was sold in 04/14/2022 for $300,000 and it is still vacant. Comparable 

property B was purchased by a neighbor. 

Comparable property # C =18-012-030-300-04 and 18-012-030-03 a 38.69 acre parcel is close to 1 

mile away and mostly wooded. At the time of sale this parcel was vacant. This sale was 12/29/2020 

and sold for $175,000. 

Arthur Township has mostly agriculture land and residential land that is either being farmed or used 

for recreational purposes. 

| have also enclosed a few Property Record cards showing that Donald 

Collom’s property is valued the same as his neighbors. 

Property # 18-012-030-200-03 is a 39.5 acre parcel that is mostly wooded and has a true cash value 

of $3,180 per acre. 

Property 

# 18-012-030-200-04 is a 39.5 acre parcel that is mostly wooded and has a true cash value 

of $3,180 per acre. 

Donald J. Collom has a contiguous parcel of 53 acres that has a true cash value of $3,180 per acre. 

These 3 properties are contiguous to Donald J. Collom’s property are all assessed the same. 

| am the Assessor 

for Arthur Township and Sheridan Township in Clare County. Properties in Arthur 

Township are selling for more than their True Cash Value. 

| am sure that 2025 assessed values will 

be higher than 2024. This is the evidence to show why | have assessed the values for the Residential 

Class at the rates that have been used.

Page 2

Clare, Mi. 48617

Page 3

Parcel Number: 

18-012-030-100-01 

Grantor 

Grantee 

COLLOM DONALD 

J 

Property Address 

S CORNWELL AVE 

Owner's Name/Address 

COLLOM DONALD 

J 

LIVING TRUST 

22674 HEATHERBRAE WAY 

NOVI MI 48375-4322 

Tax Description 

T18N R3W 

SEC 

30 

. 

E 

1/2 

OF NW 

1/4 

A 

80. 

Comments/Influences 

The Equalizer. 

Copyright 

(c 

Licensed 

To: 

Township 

of Arthur, 

Clare, 

Michigan 

Jurisdiction: 

COLLOM DONALD 

J 

LIVING 

T 

1999 

- 2009. gMs 10/23/1999 

County 

of pg 

Judge t 

Ponpes by 

ARTHUR TOWNSHIP 

Sale 

Price 

Sale 

Date 

Class: RESIDENTIAL-VACAN 

Zoning: 

School: 

CLARE 

PUBLIC 

SCHOOLS 

P.R.E. 

0% 

MAP 

#: 

Improved 

X 

Vacant 

Public 

Improvements 

Dirt Road 

Gravel Road 

Paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

Curb 

Street Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

fear 

2025 

2024 

2023 

2022 

Who 

Ls 

When 

02/22/2015 

What 

INSPECTED 

INSPECTED 

11/30/2022 

FEILD INSP 

*** 

Information herein

Page 4

# A

Page 5

Re

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

Page 1

RECEIVED 

SEP 2.0 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Donald J Collom Living trust 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003358 

Arthur Township - William R Strouse 

, 

Respondent(s) 

PROOF OF SERVICE 

Donald J Collom 

states that on 9-18-2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer form 

relative to the above-captioned matter upon: 

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

Arthur Township 

8164 E. Washington Road 

Clare, MI 

48617 

Dovsdll 

) 

Lo» 

KH ~—— 

[Signature of person who is setving/mailing copy] 

Donald J Collom 

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

Page 2

. 

Ny 

- 

; 

[Yams 

; 

Donald J Collom Living Trust 

; 

. 

. 

Retail 

U.S. POSTAGE PAI

22674 Heatherbrae Way 

AE 

FCM LETTER 

Novi, MI 48375-4322 

rom LETTER 

= 

SEP 18, 2024 

RDC 99 

"'R2304H109659-03 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

w

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003358

Township Of Arthur,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on August 30, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 13, 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

Collom Living Trust

22674 Heatherbrae Way

Novi , MI 48375

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003358

Township Of Arthur,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on August 30, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 13, 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

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

Donald J Collom Living Trust 

22674 Heatherbrae Way, Novi, MI 48375 

248-444-8789 

doncollom@mi.rr.com 

RECEIVED 

Michigan Tax Tribunal 

SEP 1 02024 

Small Claims Division 

MICHIGAN Tax TRIBUNAL 

611 W. Ottawa Street 

Lansing, MI 48933 

September 7, 2024 

MTT Docket No. 24-003358 

Order of Default — Response 

Please see the enclosed documents in response to the Order of Default dated August 30, 2024, copy 

enclosed. 

By: 

Sy, 

4, 

Qo 

XK 

Cs 

7/ 7/4 

2 <p 

Donald J. Collom, Petitioner

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

‘GOVERNOR 

DIRECTOR 

LANSING 

Collom Living Trust, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003358 

Township Of Arthur, 

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 277. 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. 

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). 

Do 

wy. 

By, 

alicia 

oo Mala 

Entered: August 30, 2024 

Patricia L. Halm, Tribunal Chair

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003358 

Section 1: Respondent’s Contact Information 

First Name: 

M.D: 

Last Name/Company Name/Unit of Government: 

Donald 

J 

Collom 

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

County: 

22674 Heatherbrae Way 

Oakland 

City or Town: 

State: 

ZIP Code: 

Novi 

MI 

148375 

Telephone Number: 

Fax Number: 

248-444-8789 

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

doncollom@mi.rr.com 

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

First Name: 

ML: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZiP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[7 Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 4

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 

| am appealing the assessed valuation increase to $127,200 from $90,400. This 40% 

increase in not warranted considering actual market values in the area. 

Copy of L4400 Notice of assessment by Arthur Twp. is enclosed. 

Copy of the Arthur Township's Board of Review L4035

Page 5

STATE

Page 6

os

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003358

Township Of Arthur,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003358

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 11, 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 3

Collom Living Trust

22674 Heatherbrae Way

Novi , MI 48375

Page 4

STATE

Page 5

M

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

Page 1

RECEIVED 

SEP 1 0 2024 

MICHIGAN TAX TRIBUNAL 

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

: 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003358 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

| 

ARTHUR TOWNSHIP 

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

County: C LARE 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

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

First Name: 

M.L: 

Last Name: 

WILLIAM 

R 

STROUSE 

Firm Name (if any): 

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

8164 E. WASHINGTON RD. 

City or Town: 

State: 

ZIP Code: 

CLARE 

MI 

48617 

Telephone Number: 

Fax Number: 

089-289-5845 

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

billstrouse@ispmgt.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Oa Yes 

No

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 

Most all of the properties in Arthur township that are in a Residential class that are 40 

acres or more have a true cash value of $3,180 per acre. 

| also have local comparables 

that have sold recently that average around $3,180 per acre. Mr. Collom’s adjacent 

property that is 53 acres has a true cash value of $3,180 not including the buildings. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment ata Board of Review (BOR)? 

Yes 

[m0] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

Od December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

Od 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? O 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? [Hm] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

J Yes 

No

Page 3

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

O July 

Od December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [Hl] Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

O July 

[| December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do

Page 4

cm

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003358

Township Of Arthur,

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 277. 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.i 

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:_______________________________

Entered: August 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003358

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “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 219(5)

Page 3

Collom Living Trust

22674 Heatherbrae Way

Novi , MI 48375

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

6 

“ud 

= 

& 

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 

M.I 

Last Name/Company Name 

Donald 

J 

Collom Living Trust 

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

22674 Heatherbrae Way 

City or Town 

State 

ZIP Code 

Novi 

MI 

48375 

Telephone Number 

Fax Number 

248-444-8789 

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

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

I 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] yest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4; Issues Being Appealed (check 

ali that apply) 

[4 True Cash and Taxable Value 

[J Poverty Exemption 

{OJ Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

rl Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

{7 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV raised 40% from 2023 to 2024. This does not match with purchase offers 

| receive 

periodically. 

| contracted an authorized property valuation assessor who reports that 

similar properties in size and general type were sold in the surrounding area for much 

less than the BOR contends. Appraisal attached. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [Wi] Yes 

[wi] No 

if Yes, check which BOR you attended AND attach the BOR decision: O March 

[H} July 

O December 

if No, check the applicable reason(s): 

[Vl Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[ll] 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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number:

Page 4

STATE

Page 5

t

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003358

Township Of Arthur,

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: August 30, 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

Collom Living Trust

22674 Heatherbrae Way

Novi , MI 48375

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Collom Living Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003358

Township Of Arthur,

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: August 30, 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

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

6 

“ud 

= 

& 

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 

M.I 

Last Name/Company Name 

Donald 

J 

Collom Living Trust 

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

22674 Heatherbrae Way 

City or Town 

State 

ZIP Code 

Novi 

MI 

48375 

Telephone Number 

Fax Number 

248-444-8789 

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

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

I 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] yest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4; Issues Being Appealed (check 

ali that apply) 

[4 True Cash and Taxable Value 

[J Poverty Exemption 

{OJ Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

rl Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

{7 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV raised 40% from 2023 to 2024. This does not match with purchase offers 

| receive 

periodically. 

| contracted an authorized property valuation assessor who reports that 

similar properties in size and general type were sold in the surrounding area for much 

less than the BOR contends. Appraisal attached. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [Wi] Yes 

[wi] No 

if Yes, check which BOR you attended AND attach the BOR decision: O March 

[H} July 

O December 

if No, check the applicable reason(s): 

[Vl Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[ll] 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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number:

Page 4

STATE

Page 5

t

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.