Curtis Visser, Petitioner V Township Of Gun Plain, 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 

Curtis Visser, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002378 

 

Gun Plain Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 12, 2025, because based on the amount of tax in dispute, the petition 

exceeded the jurisdictional limits of the Small Claims Division. On June 26, 2025, 

Petitioner filed an Entire Tribunal petition, however their attempt to cure the default was 

incomplete because the values listed in paragraphs 16, 17, and 18 of the petition were 

unclear, along with the amount of tax in dispute. On July 18, 2025, the Tribunal 

extended the time for Petitioner to cure the default by an additional 14 days, and they 

have failed to respond. Petitioner has not complied with either order, and the latter 

stated that “failure to comply with this Order may result in the dismissal of the case . . .” 

and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals 

summarized factors that the Tribunal should consider before imposing the sanction of 

dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-002378 

Page 2 of 2 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: August 12, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Curtis Visser, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002378 

 

Gun Plain Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 18, 2025 ORDER SETTING ASIDE PETITIONER’S 

DEFAULT 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the case file in the above-captioned case and finds that it 

entered an order on July 18, 2025, setting aside Petitioner’s default. However, the 

Tribunal erred in the entry of that order because while Petitioner timely responded to the 

Tribunal’s June 12, 2025 order placing Petitioner in default, Petitioner’s response was 

not sufficient to cure the default, as described below. Therefore, the Tribunal shall 

vacate the July 18, 2025 order setting aside the default. 

 

The Tribunal further finds that Petitioner was held in default because the parcel under 

appeal did not qualify for the Small Claims division based on classification and the 

amount in contention.1 Although Petitioner timely responded to the Order of Default, 

theattempt to cure is incomplete because Petitioner did not pay the additional petition 

filing fee as required in the June 12, 2025 order. The original petition filed indicated that 

the assessed value and taxable value in contention was greater than $100,000.00, 

which necessitated transfering the case to the Entire Tribunal division. However, the 

amended petition, filed in response to the default order, is unclear. Specifically, the 

values listed in paragraphs 16, 17, and 18 as established by the Board of Review and 

contended by Petitioner are unclear, as are the amounts in dispute, the latter of which 

controls both the filing fee under TTR 223 as well as Petitioner’s statutory eligibility for 

the Small Claims division.2 Paragraph 16 also includes confusing references to prior 

tax years. 

 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order.3 Therefore, 

 

1 The order further stated: “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).” 

2 See MCL 205.762. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-002378 

Page 2 of 2 

 

IT IS ORDERED that the July 18, 2025 Order Setting Petitioner’s Default is VACATED. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file an amended ET petition correcting paragraphs 16, 17, and 18 as 

described above, (2) pay the additional petition filing fee owed, if necessary, (3) file a 

Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the motion, 

and (5) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of entry of this order.4 

 

Failure to comply with this order may result in the dismissal of the case or the 

scheduling of a default hearing, as provided by TTR 237.5 

 

 

Entered: July 18, 2025 

 

 

 

By _____________________________ 

bw/am 

 

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 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

5 See also MCL 205.732.

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

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 June 12, 2025, 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: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

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 June 12, 2025, 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: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

Curtis Visser, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002378 

 

Gun Plain Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 18, 2025 ORDER SETTING ASIDE PETITIONER’S 

DEFAULT 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the case file in the above-captioned case and finds that it 

entered an order on July 18, 2025, setting aside Petitioner’s default. However, the 

Tribunal erred in the entry of that order because while Petitioner timely responded to the 

Tribunal’s June 12, 2025 order placing Petitioner in default, Petitioner’s response was 

not sufficient to cure the default, as described below. Therefore, the Tribunal shall 

vacate the July 18, 2025 order setting aside the default. 

 

The Tribunal further finds that Petitioner was held in default because the parcel under 

appeal did not qualify for the Small Claims division based on classification and the 

amount in contention.1 Although Petitioner timely responded to the Order of Default, 

theattempt to cure is incomplete because Petitioner did not pay the additional petition 

filing fee as required in the June 12, 2025 order. The original petition filed indicated that 

the assessed value and taxable value in contention was greater than $100,000.00, 

which necessitated transfering the case to the Entire Tribunal division. However, the 

amended petition, filed in response to the default order, is unclear. Specifically, the 

values listed in paragraphs 16, 17, and 18 as established by the Board of Review and 

contended by Petitioner are unclear, as are the amounts in dispute, the latter of which 

controls both the filing fee under TTR 223 as well as Petitioner’s statutory eligibility for 

the Small Claims division.2 Paragraph 16 also includes confusing references to prior 

tax years. 

 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order.3 Therefore, 

 

1 The order further stated: “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).” 

2 See MCL 205.762. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-002378 

Page 2 of 2 

 

IT IS ORDERED that the July 18, 2025 Order Setting Petitioner’s Default is VACATED. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file an amended ET petition correcting paragraphs 16, 17, and 18 as 

described above, (2) pay the additional petition filing fee owed, if necessary, (3) file a 

Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the motion, 

and (5) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of entry of this order.4 

 

Failure to comply with this order may result in the dismissal of the case or the 

scheduling of a default hearing, as provided by TTR 237.5 

 

 

Entered: July 18, 2025 

 

 

 

By _____________________________ 

bw/am 

 

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 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

5 See also MCL 205.732.

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002378

Township Of Gun Plain, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002378

Township Of Gun Plain, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

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 June 12, 2025, 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: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Curtis Visser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

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 June 12, 2025, 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: July 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

bs ! 

JUL 01 2025 

: 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Curtis Visser 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002378 

township of Gun Plain 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 08-032-011-21 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were

Page 2

MTT Docket No. 25-002378 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Allegan 

County. The 

property or properties’ address is. 

160 10th st Plainwell, MI 49080 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Township of Gun Plain 

Petitioner's legal residence or principal office address is: 

1227 108th ave Otsego, MI 49080 

This appeal involves issues relating to the (check all that are applicable): 

Xx 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ____ Yes ___No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation

Page 3

MTT Docket No. 25-002378 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax vear or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

450,000 

313,300 

171,112 

2023 

450,000 

335,600 

162,964 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

450,000 

225,000 

225,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

450,000 

225,000 

225,000 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Request to have the SEV and Taxable value adjusted to the acctual purchase price fo 

the property in 2024.

Page 4

‘MTT Docket No, 25-002378 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

= | 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Curtis Visser 

Email Address: curtvisser@gmail.com 

Mailing Address: 

150 10th st 

Plainwell, Mi 49070 

Telephone Number: 269-208-4004 

Date: 6-26-2025

Page 5

150 

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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

Curtis Visser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

Respondent.

ORDER OF DEFAULT

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

The Petition is not properly pending in the Small Claims Division based on the 

classification of the property or properties at issue and the indicated amount in dispute. 

See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment may 

not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.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: June 12, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

Page 2

MTT Docket No. 25-002378

Page 2 of 4

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

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 225(5)

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

Curtis Visser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002378

Township Of Gun Plain,

Respondent.

ORDER OF DEFAULT

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

The Petition is not properly pending in the Small Claims Division based on the 

classification of the property or properties at issue and the indicated amount in dispute. 

See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values within 14 days of the entry of this order. 

The petition shall note the docket number assigned by the Tribunal and if filed utilizing 

the Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“amended petition.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment may 

not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.ii 

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: June 12, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

Page 4

MTT Docket No. 25-002378

Page 4 of 4

I certify

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 

MAY 1 52025 

- 

Pa 

HE 9) 

MICHIGAN TAX TRIBUNAL 

TT 

La 

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 

Curtis 

Visser 

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

1227 108th ave 

City or Town 

State 

ZIP Code 

Otsego 

mi 

149078 

Telephone Number 

Fax Number 

2692084004 

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

curtvisser@gmail.com 

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

First Name 

M.IL 

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-nail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

No** 

appealing? 

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

Page 2

ET 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Vaiue Only (calculation) 

{1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

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

[J classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased this Property on 12-30-2024 

1 disagree with the assessed value as it is much higher than the purchase price. 

| also 

have an appraisal. 

| submitted the appraisal and other documentation to the township 

board of appeals. The information was ignored. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

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

Yes 

[No 

If Yes, check which BOR you attended AND attach the BOR decision: [14 March 

[J July 

[ December 

if No, check the applicable reason(s): 

[7] Not raquired to attend 

Assessment Change Notice was not received by Petitioner 

Od 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

ot 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

03-08-032-011-21 

Classification of Property: 

Real 

Personal 

(check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

338,300 

Current Taxable Value as established by the BOR: 

338,300 

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

$450,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$225,000 

IF you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

$225,000 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

| 

03-08-032-011-21 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

re} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

For a business 

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

For a business

Page 4

EAT 

ris 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

3 ves 

[Ad no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[0 ves 

[14 No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will

Page 5

150

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

Curtis Visser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002378

Township Of Gun Plain,

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 12, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

MAY 1 52025 

- 

Pa 

HE 9) 

MICHIGAN TAX TRIBUNAL 

TT 

La 

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 

Curtis 

Visser 

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

1227 108th ave 

City or Town 

State 

ZIP Code 

Otsego 

mi 

149078 

Telephone Number 

Fax Number 

2692084004 

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

curtvisser@gmail.com 

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

First Name 

M.IL 

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-nail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

No** 

appealing? 

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

Page 2

ET 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Vaiue Only (calculation) 

{1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

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

[J classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased this Property on 12-30-2024 

1 disagree with the assessed value as it is much higher than the purchase price. 

| also 

have an appraisal. 

| submitted the appraisal and other documentation to the township 

board of appeals. The information was ignored. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

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

Yes 

[No 

If Yes, check which BOR you attended AND attach the BOR decision: [14 March 

[J July 

[ December 

if No, check the applicable reason(s): 

[7] Not raquired to attend 

Assessment Change Notice was not received by Petitioner 

Od 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

ot 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

03-08-032-011-21 

Classification of Property: 

Real 

Personal 

(check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

338,300 

Current Taxable Value as established by the BOR: 

338,300 

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

$450,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$225,000 

IF you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

$225,000 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

| 

03-08-032-011-21 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

re} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

For a business 

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

For a business

Page 4

EAT 

ris 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

3 ves 

[Ad no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[0 ves 

[14 No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will

Page 5

150

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.