Record Finder / 26-002502-TT
Michigan

Craig L Johnson Petitioner V Township Of Deerfield Respondent

Petitioner
Craig L Johnson
Respondent
Township Of Deerfield

Case overview

Docket number
26-002502-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Livingston
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
10Notice of FilingNot recordedNot recorded09/17/2026Not recordedDownload
9Attachments to the Answer were filedNot recordedNot recorded07/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
8Proof of Service of Misc Documents was received.Not recordedNot recorded07/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
7Attachments to the Answer were filedNot recordedNot recorded07/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Attachments to the Answer were filedNot recordedNot recorded07/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded07/13/2026Not recordedDownload
4Order of Partial DismissalNot recordedNot recorded06/29/2026Not recordedDownload
3Petition has been verifiedPET106/29/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/29/2026Not recordedDownload
1A petition was received.PETNot recorded05/24/2026$0.00Download

Documents

SC-Notice_of_Filing_of_Answer.2026-09-17_16-56-21.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Craig L Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002502

Township Of Deerfield,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002502

Page 2 of 2

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Craig L Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002502

Township Of Deerfield,

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

Page 4

MTT

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Page 1

~~ 

03/04/2026 

04:03 

PM 

L-4035 

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

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

JOHNSON CRAIG & MARY 

le—0o0\ 

Township or City 

County 

DEERFIELD TOWNSHIP 

LIVINGSTON 

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

the following described property: 

Property Identified (Parcel code required. Property address 

& legal description optional) 

: 

4703-09-300-022 

SEC 9 TAN RSE COM S 1/4 COR, TH N 2326.49 FT TO POB, TH N89*59'09"W 1317.8 FT, TH N00*07'46"E 331 

FT TO POINT 

ON SAID EW 1/4 LINE; TH S89*59'09'E 1317.77 FT; TH § 331 FT TO POB 10.01 AC PARE 

10227 WHITE RD 

SPLIT 6/94 FROM 004 

0 Classification 

O Qualifed Agricultural 

Property Exemption 

Protested Item 

Assessed Value 

I Fentative Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

[Assessed Amount 

[Owner's Estimated True Cash Value 

entative Taxable Value 

327,100 

55f:d 19 

X57. 7Y0 

274,797 

2026 

2. 

PROTEST OF CLASSIFICATION 

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

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

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

Classification of property on this year's assessment roll: 

401 

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

OO 

Agricultural 

OJ Industrial 

Timber Cutover 

[Outility (Personal Property Only) 

0 commercial 

[J Residential 

[Cpevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

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

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

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

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

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

exemption requested) 

4. 

REASON FOR PROTEST 

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

FRY LED By Twp. 

+ Re [eerT SuppoRT + Afe ATT 4erg) WL 

203%), 

TAGéLE WLvz: DISRIGNED of Tisle of Syie/7ranswip 

b IR2,960 

(315,057 Fer 

LISTING + LATIoNA LE, psf RAL fT 

200 (F . 

ASSESSMENT | YpLER EST 

TES JeFhecittnnl/ 

loc 

6 £ UPCRIDES pesbe) 

Ta SELL. (OPIZ. 

wil ud 

- 

ys 

N 

< 

CERTIFICATION 

Date 

03/04/2026 

Signature 

Phone Number 

Address 

[74 

] 

(0527 

Wi] sachet) #5957 | 2os 703-7077 

www.michigan.gov/treasury

Page 2

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

Parcel Code 

1 

4703-09-300-022 

1. ASSESSED VALUE 

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

Denied 

O 

Assessed Value Changed From: 

f) 

o: 

[ 

| 

Record of Vote - Board or three member committee of board 

Nn 

i 

. 

[J 

- 

YES 

s 

a 

Chairperson: 

Yes 

[] no pr 

Member: 

[KX] 

[J no 

Member: 

[BX ves 

[1 

wn 

tal 

Reason for Board Action: 

Denes, 

ef\eds ne leek 

J We 

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

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real,

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002502

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: Johnson L-4035

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Proof of Service-Johnson.pdfRead complete document text →
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Page 1

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Craig L. Johnson 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002502 

Township of Deerfield 

, 

Respondent(s) 

PROOF OF SERVICE 

Mary Hudson 

states that on 07-13-26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

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

Craig L. Johnson 

cmjohnson92@yahoo.com 

Phases this 

[Signature of pgfson who is serving/mailing copy] 

Mery Husson 

lazy Huson] 

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

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002502

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service-Johnson

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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johnson record card 2026.pdfRead complete document text →
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Page 1

ARCHIVED

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

LIVINGSTON

County:

DEERFIELD TOWNSHIP 

Jurisdiction:

Printed on

Parcel Number:

4703-09-300-022

247,170C

276,100

226,000

50,100

2023

259,528C

302,600

247,100

55,500

2024

267,573C

298,200

233,200

65,000

2025

274,797C

327,100M

327,100

247,100

80,000

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

ACREAGE TABLE 'A' 10.010 Acres 15,989 100 160,050

 10.01 Total Acres Total Est. Land Value = 160,050

Land Value Estimates for Land Table 00000.DEFAULT NEIGHBORHOOD

SHE 08/07/2024 DESK REVIE

TAM 03/22/2021 SITE VISIT

TAM 12/06/2017 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

X

 

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Deerfield ,

County of Livingston, Michigan

Comments/Influences

SEC 9 T4N R5E COM S 1/4 COR, TH N 2326.49

FT TO POB, TH N89*59'09"W 1317.8 FT, TH

N00*07'46"E 331 FT TO POINT ON SAID E/W

1/4 LINE; TH S89*59'09"E 1317.77 FT; TH S

331 FT TO POB 10.01 AC PAR E SPLIT 6/94

FROM 004

Tax Description

JOHNSON CRAIG & MARY

10227 WHITE RD

LINDEN MI 48451-9607

Owner's Name/Address

10227 WHITE RD

Property Address

2026 Est TCV 654,212 TCV/TFA: 267.46

MAP #: 

CLOSED

07-008

03/26/2007

NEW HOME/GAR

P.R.E. 100% 05/26/2021 

CLOSED

07-025

07/12/2007

POLE BARN W/CONCRETE FLOOR

School: HARTLAND CONSOLIDATED SCHS

Status

Number

Date

Building Permit(s)

Zoning: A-2 (*

Class: RESIDENTIAL-IMPROV

100.0

DEED

2006-14465

03-ARM'S LENGTH

WD

07/20/2006

145,000

SPRAGUE JASON

SONDEY ROBERT D

100.0

DEED

2007-10959

03-ARM'S LENGTH

WD

03/19/2007

155,000

KLINE DOUGLAS R

SPRAGUE JASON

0.0

DEED

2012--00277

21-NOT USED/OTHER

WD

01/17/2012

0

KLINE DOUGLAS R. & CORI L.

KLINE DOUGLAS R

100.0

PROPERTY TRANSFER 

2021-020607

03-ARM'S LENGTH

WD

05/03/2021

445,000

JOHNSON CRAIG & MARY

KLINE DOUGLAS R & CORI L

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

07/13/2026

Page 2

ARCHIVED

Class: C +15

Effec. Age: 18

Floor Area: 2,446 

Total Base New : 521,763 E.C.F.

Total Depr Cost: 427,850 X 1.120

Estimated T.C.V: 479,192 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls C 15 Blt 2007

(11) Heating System: Forced Heat & Cool

Ground Area = 1908 SF Floor Area = 2446 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,018 

2 Story Siding Basement 538 

1 Story Siding Overhang 352 

 Total: 385,858 316,407

Other Additions/Adjustments

 Basement Living Area 485 17,901 14,679 

Plumbing

 3 Fixture Bath 2 9,400 7,708 

 2 Fixture Bath 1 3,145 2,579 

 Extra Sink 3 2,882 2,363 

 Separate Shower 1 1,375 1,127 

 Ceramic Tub Alcove 1 774 635 

Water/Sewer

 1000 Gal Septic 1 4,921 4,035 

 Water Well, 200 Feet 1 11,088 9,092 

Porches

 WCP (1 Story) 690 24,812 20,346 

 CCP (1 Story) 224 6,415 5,260 

 CSEP (1 Story) 216 9,880 8,102 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 506 23,008 18,867 

 Common Wall: 1 Wall 1 -2,717 -2,228 

 Door Opener 1 553 453 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 2007

Car Capacity: 2

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 1

Mech. Doors: 0

Area: 506

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

WCP (1 Story)

CCP (1 Story)

CSEP (1 Story)

690

224

216

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

1

 

 

 

 

1

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard

Page 3

ARCHIVE

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002502

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: johnson record card 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

johnson record card 2026.pdfRead complete document text →
Read document text excerpt

Page 1

ARCHIVED

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

LIVINGSTON

County:

DEERFIELD TOWNSHIP 

Jurisdiction:

Printed on

Parcel Number:

4703-09-300-022

247,170C

276,100

226,000

50,100

2023

259,528C

302,600

247,100

55,500

2024

267,573C

298,200

233,200

65,000

2025

274,797C

327,100M

327,100

247,100

80,000

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

ACREAGE TABLE 'A' 10.010 Acres 15,989 100 160,050

 10.01 Total Acres Total Est. Land Value = 160,050

Land Value Estimates for Land Table 00000.DEFAULT NEIGHBORHOOD

SHE 08/07/2024 DESK REVIE

TAM 03/22/2021 SITE VISIT

TAM 12/06/2017 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

X

 

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Deerfield ,

County of Livingston, Michigan

Comments/Influences

SEC 9 T4N R5E COM S 1/4 COR, TH N 2326.49

FT TO POB, TH N89*59'09"W 1317.8 FT, TH

N00*07'46"E 331 FT TO POINT ON SAID E/W

1/4 LINE; TH S89*59'09"E 1317.77 FT; TH S

331 FT TO POB 10.01 AC PAR E SPLIT 6/94

FROM 004

Tax Description

JOHNSON CRAIG & MARY

10227 WHITE RD

LINDEN MI 48451-9607

Owner's Name/Address

10227 WHITE RD

Property Address

2026 Est TCV 654,212 TCV/TFA: 267.46

MAP #: 

CLOSED

07-008

03/26/2007

NEW HOME/GAR

P.R.E. 100% 05/26/2021 

CLOSED

07-025

07/12/2007

POLE BARN W/CONCRETE FLOOR

School: HARTLAND CONSOLIDATED SCHS

Status

Number

Date

Building Permit(s)

Zoning: A-2 (*

Class: RESIDENTIAL-IMPROV

100.0

DEED

2006-14465

03-ARM'S LENGTH

WD

07/20/2006

145,000

SPRAGUE JASON

SONDEY ROBERT D

100.0

DEED

2007-10959

03-ARM'S LENGTH

WD

03/19/2007

155,000

KLINE DOUGLAS R

SPRAGUE JASON

0.0

DEED

2012--00277

21-NOT USED/OTHER

WD

01/17/2012

0

KLINE DOUGLAS R. & CORI L.

KLINE DOUGLAS R

100.0

PROPERTY TRANSFER 

2021-020607

03-ARM'S LENGTH

WD

05/03/2021

445,000

JOHNSON CRAIG & MARY

KLINE DOUGLAS R & CORI L

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

07/13/2026

Page 2

ARCHIVED

Class: C +15

Effec. Age: 18

Floor Area: 2,446 

Total Base New : 521,763 E.C.F.

Total Depr Cost: 427,850 X 1.120

Estimated T.C.V: 479,192 

Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls C 15 Blt 2007

(11) Heating System: Forced Heat & Cool

Ground Area = 1908 SF Floor Area = 2446 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,018 

2 Story Siding Basement 538 

1 Story Siding Overhang 352 

 Total: 385,858 316,407

Other Additions/Adjustments

 Basement Living Area 485 17,901 14,679 

Plumbing

 3 Fixture Bath 2 9,400 7,708 

 2 Fixture Bath 1 3,145 2,579 

 Extra Sink 3 2,882 2,363 

 Separate Shower 1 1,375 1,127 

 Ceramic Tub Alcove 1 774 635 

Water/Sewer

 1000 Gal Septic 1 4,921 4,035 

 Water Well, 200 Feet 1 11,088 9,092 

Porches

 WCP (1 Story) 690 24,812 20,346 

 CCP (1 Story) 224 6,415 5,260 

 CSEP (1 Story) 216 9,880 8,102 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 506 23,008 18,867 

 Common Wall: 1 Wall 1 -2,717 -2,228 

 Door Opener 1 553 453 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 2007

Car Capacity: 2

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 1

Mech. Doors: 0

Area: 506

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

WCP (1 Story)

CCP (1 Story)

CSEP (1 Story)

690

224

216

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

1

 

 

 

 

1

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard

Page 3

ARCHIVE

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002502

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: johnson record card 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002502

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Deerfield (LIVINGSTON)

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

Tamara

M.I. 

A

Last Name

Mattioli

Firm Name (if any)

Deerfield Township

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

4492 Center Rd.

City or Town

Linden

State

Michigan

ZIP Code

48451

Telephone Number

517-546-8760

E-mail Address

assessor@deerfieldtwp.org

 

 

Subject Property Information:

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

 *If necessary, attach a separate sheet.

N/A 

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

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The true cash value (TCV) reflected on the assessment roll was established based on arms-length sales that occurred from 4-1-23 to 3-31-25. Additional market 

evidence may be submitted in the future to support the TCV as of December 31, 2025.

 

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

4703-09-300-022

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

327100

Current Taxable Value as established by the Board of Review:

274797

What do you believe is the fair market value?

654200

What do you believe is the taxable value?

274797

 

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

Respondent’s Signature: 

/s/ Tamara Mattioli

Attorney or Authorized Agent’s Signature:

/s/

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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

Craig L Johnson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002502

Township Of Deerfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

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

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

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

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

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

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

error or mutual mistake of fact. Therefore,

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

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

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Craig L Johnson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002502

Township Of Deerfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

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

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

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

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

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

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

error or mutual mistake of fact. Therefore,

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

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

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAY 2 8 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |, BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricufiural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you ‘may be held in 

default. 

Section 1: Petitioner's Contact Information 

First Name 

ME 

Last Name/Company Name 

Craig 

L 

Johnson 

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

10227 White Rd 

City or Town 

State 

ZIP Code 

Linden 

Ml 

48451 

Telephone Number 205 908 7077 

Email Address (do not enter unlass you want MTT to send all correspondence via ematl) 

cmjohnson92@yahoco.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send alt correspondence via emai) 

Section 3: Subject Property Information use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

if you are appeaiing more than one parce, are they contiguous or adjoining? 

appealing? 

[7 ves* 

[1] No 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

10227 White Rd 

City or Town 

County 4 . 

State 

2iP Coda 

Linden 

Livingston 

Mi 

48451

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (cnec an that apply) 

{4 True Cash and Taxable Value 

{7} Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Protest of Assessment and Taxable values along with supportive documentation presented 

and denied by BOR with stated reason as "reflects market value". 

I believe the records 

| provided (comps provided by both the Twp. and my Real Estate agent, 

MLS fisting and sale price, needed repairs backed up by appraisal and inspection reports) 

show that the property was overvalued at time of sale (uncapping) and again in the Valuation 

report of Mar. 2026. This resulted in an inflated taxable value for 2022 which was then 

subjected to the annual IRP's for 2023 through 2026. Recalculation of the values was also 

recorded on the records provided. 

| respectfully disagree with the findings of the BOR and would appreciate the opportunity for 

review with the Tribunal. 

Thank you for your consideration. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? Zz Yes 

[Hl] No 

if Yes, check which BOR you attended: 

March 

[HE] July 

[] Dacember 

if No, please chack tha applicable reason(s): 

[WI] Not required to attend 

[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[ll] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 36 days of receipt of Notice of Uncapping 

7 other 

If you checked “other” above, explain: 

Year(s) under appeal: 2022

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcei form for additional, contiguous parcels. 

Pi 

I 

Number: 

ereelNmReE 4703 09 300 022 

Classification of Property: 

Real] 

 Parsonal id (check one) 

Agriculturai fT] 

Commercial J 

Industria [J 

Residentia! 

#4 

 Timber-Gutover 

[1 

Developmental J Utitity 

[ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

327, 100 

274,797 

What do you believe is the fair market value (also known as true cash value)? 

554,212 

What do you beileve is the assessed value? (multiply

Page 4

S

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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

Craig L Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002502

Township Of Deerfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 29, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Craig L Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002502

Township Of Deerfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 29, 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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAY 2 8 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |, BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricufiural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you ‘may be held in 

default. 

Section 1: Petitioner's Contact Information 

First Name 

ME 

Last Name/Company Name 

Craig 

L 

Johnson 

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

10227 White Rd 

City or Town 

State 

ZIP Code 

Linden 

Ml 

48451 

Telephone Number 205 908 7077 

Email Address (do not enter unlass you want MTT to send all correspondence via ematl) 

cmjohnson92@yahoco.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send alt correspondence via emai) 

Section 3: Subject Property Information use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

if you are appeaiing more than one parce, are they contiguous or adjoining? 

appealing? 

[7 ves* 

[1] No 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

10227 White Rd 

City or Town 

County 4 . 

State 

2iP Coda 

Linden 

Livingston 

Mi 

48451

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (cnec an that apply) 

{4 True Cash and Taxable Value 

{7} Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Protest of Assessment and Taxable values along with supportive documentation presented 

and denied by BOR with stated reason as "reflects market value". 

I believe the records 

| provided (comps provided by both the Twp. and my Real Estate agent, 

MLS fisting and sale price, needed repairs backed up by appraisal and inspection reports) 

show that the property was overvalued at time of sale (uncapping) and again in the Valuation 

report of Mar. 2026. This resulted in an inflated taxable value for 2022 which was then 

subjected to the annual IRP's for 2023 through 2026. Recalculation of the values was also 

recorded on the records provided. 

| respectfully disagree with the findings of the BOR and would appreciate the opportunity for 

review with the Tribunal. 

Thank you for your consideration. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? Zz Yes 

[Hl] No 

if Yes, check which BOR you attended: 

March 

[HE] July 

[] Dacember 

if No, please chack tha applicable reason(s): 

[WI] Not required to attend 

[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[ll] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 36 days of receipt of Notice of Uncapping 

7 other 

If you checked “other” above, explain: 

Year(s) under appeal: 2022

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcei form for additional, contiguous parcels. 

Pi 

I 

Number: 

ereelNmReE 4703 09 300 022 

Classification of Property: 

Real] 

 Parsonal id (check one) 

Agriculturai fT] 

Commercial J 

Industria [J 

Residentia! 

#4 

 Timber-Gutover 

[1 

Developmental J Utitity 

[ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

327, 100 

274,797 

What do you believe is the fair market value (also known as true cash value)? 

554,212 

What do you beileve is the assessed value? (multiply

Page 4

S

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