Record Finder / 25-003775-TT
Michigan
Earl J Mock Declaration Of Trust, Petitioner Vs. Township Of Burr Oak, Respondent
- Petitioner
- Earl J Mock Declaration Of Trust
- Respondent
- Township Of Burr Oak
Case overview
- Docket number
- 25-003775-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Saint Joseph
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Order of Dismissal | Not recorded | Not recorded | 10/22/2026 | Not recorded | Download |
| 12 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 10/20/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 11 | Proof of Service of Misc Documents was received. | PET | Not recorded | 04/06/2026 | Not recorded | Download |
| 10 | Notice of No Valuation Disclosure | PET | Not recorded | 04/06/2026 | Not recorded | Download |
| 9 | Prehearing General Call | Not recorded | Not recorded | 03/16/2026 | Not recorded | Download |
| 8 | Order Setting Aside R Default | Not recorded | Not recorded | 03/05/2026 | Not recorded | Download |
| 7 | Answer was received | Not recorded | Not recorded | 02/04/2026 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 02/04/2026 | Not recorded | Download |
| 5 | Order of Default of Respondent | Not recorded | Not recorded | 01/21/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 12/10/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 11/06/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 11/06/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 10/24/2025 | $475.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-10-22_07-43-53.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: October 22, 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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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 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: October 22, 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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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 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: October 22, 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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Proposed Stipulations for Withdrawal signed 25-003775.pdfRead complete document text →
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20 Petitioner, MTT Docket No. 25-003775 v TOWNSHIP OF BURR OAK, Respondent. Michael J. Caywood (P59905) Robert E. Thall (P46421) Tiffany E. Edwards (P83462) BAUCKHAM, THALL, SEEBER, Haas Caywood, PC KAUFMAN & KOCHES, P.C. Attorneys for Petitioner Attorney for Respondent 21 W. Chicago Street 470 W. Centre Ave., Ste. A Coldwater, MI 49036 Portage, MI 49024 (517) 278-4410 269-382-4500 mike@haasscaywood.com thall@michigantownshiplaw.com tiffany@haascaywood.com STIPULATION OF WITHDRAWAL The parties hereto, by their respective representatives, hereby stipulate to a withdrawal of AE 2025, with prejudice and It VL Michéel X_Chaytudod pe: E. Thall Tiffany E.Edwards Bauckham, Thall, Seeber, Kaufman & Koches, Haas Caywood, PC PE. Attorney for Petitioner Attorney for Township of Burr Oak 21 W. Chicago Street 470 W. Centre Ave., Ste. A Coldwater, MI 49036 Portage, MI 49024 (517) 278-4410 (269) 382-4500 mike@haasscaywood.com tiffany (@haasscaywood.com Dated October 15 , 2026 Dated: October 20,2026
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 25-003775 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Motion to Withdraw Appeal Attachment File Name: Proposed Stipulations for Withdrawal signed 25-003775 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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POS 2026-04-06(Signed).pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996 25-003775-TT BURR OAK TOWNSHIP Tiffany Edwards April 6, 2026 Notice of No Valuation Disclosure Robert E. Thall (P46421) BAUKHAM, THALL, SEEBER, KAUFMAN & KOCHES, P.C. Attorney for Respondent, thall@michigantownshiplaw.com (per TTR 219) Tiffany Edwards
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Notice of No Valuation 2026-04-06(Earl 4 contig parcels)(v2)(SIGNED).pdfRead complete document text →
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Notice of No Valuation Disclosure – Earl Trust – Four Parcels Page 1 of 4 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996, Petitioner, v. BURR OAK TOWNSHIP, Respondent. Docket No. 25-003775-TT Parcel No. 75-001-012-009-00 75-001-013-002-00 75-001-012-010-00 75-001-012-011-00 MICHAEL J. CAYWOOD (P59905) TIFFANY E. EDWARDS (P83462) HAASCAYWOOD PC Attorneys for Petitioner 21 W. Chicago Street Coldwater, Michigan 49036 517-278-4410 mike@haascaywood.com tiffany@haascaywood.com NOTICE OF NO VALUATION DISCLOSURE Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Trustees of the Earl J. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Earl Trust"), hereby provides this Notice of No Valuation Disclosure. In support, Petitioner states: 1. Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 2. Petitioner, Earl Trust, is managed by Co-Trustees Sturgis Bank & Trust and Maxine M. Mock. 3. Co-Trustee, Sturgis Bank & Trust, is a financial institution whose principal office is 113-125 East Chicago Road, P.O. Box 600, Sturgis, MI 49091. 4. Co-Trustee, Maxine M. Mock, is an individual whose legal residence is 33471 Kibiloski Road, Burr Oak, MI 49030. 5. Petitioner, Earl Trust, is the record owner of the subject property.
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Notice of No Valuation Disclosure – Earl Trust – Four Parcels
Page 2 of 4
6. Petitioner is a party in interest with respect to the subject property described in this Petition.
7. This Tribunal has subject matter jurisdiction over this appeal.
Subject Property
8. The subject property ("Property") comprises four contiguous parcels of real property located
in Burr Oak Township:
a) 33290 Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 012 009 00 [101-Ag];
b) 33605 Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 013 002 00 [101-Ag];
c) V-L Kibiloski Rd. Burr Oak, MI 49030 - Parcel 75 001 012 010 00 [102-Ag]; and
d) V-L Start Rd. Burr Oak, MI 49030 - Parcel 75 001 012 011 00 [101-Ag].
9. The Property is classified as 101-Agricultural and 102 Agricultural real property as denoted
above and shown in the attached GIS reports (See Petition Exhibit A, incorporated herein by
reference).
Notice of No Valuation Disclosure
10. No valuation disclosure is required in this case because there is no dispute regarding any party's
contention as to the true cash value of the subject property, as defined in TTR 203(w).
11. This dispute is related to the erroneous uncapping determination of the Property.
12. The tax years at issue are 2019, 2020, 2021, 2022, 2023, 2024, 2025, and 2026.
13. The facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax
years stems from Respondent's blanket uncapping of all tax years following the death of Earl J. Mock
in 2018, and that Earl's death is not a sufficient reason for uncapping the Property's taxable value.
14. The values for the Property as established by Respondent's Notices of Uncapping (See Petition
Exhibit C, incorporated herein by reference) are:
33290
Kibiloski
Rd
Before
Correction
(SEV)
Before
Correction (TV)
Amount of
Increase/
Decrease
CorrectionPage 3
Notice of No Valuation Disclosure – Earl Trust – Four Parcels Page 3 of 4 2019 106600 34697 71903 106600 2020 116100 35356 73269 108625 2021 110300 35850 74295 110145 2022 111200 37033 74167 111200 2023 112800 38884 73916 112800 2024 126400 40828 77612 118440 2025 2026 33605 Kibiloski Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2019 242700 94377 148323 242700 2020 280300 96170 151141 247311 2021 262800 97516 153257 250773 2022 266900 100734 158314 259048 2023 274900 105770 166230 272000 2024 304900 111058 174542 285600 2025 2026 V-L Kibiloski Rd Before Correction (SEV) Before Correction (TV) Amount of Increase/ Decrease Correction 2019 171900 38830 133070 171900 2020 172000 39567 132433 172000 2021 162400 40120 122280 162400 2022 163600 41443 122157 163600 2023 165600
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Notice
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Prehearing_General_Call.2026-03-16_13-25-55.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF FEBRUARY 16 - 26, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Earl J Mock Declaration of Trust, Petitioner, v Township Of Burr Oak, Respondent. MTT Docket No. 25-003775 Please be advised that 25-003775 has been placed on a two-week Prehearing General Call commencing February 16, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 25-003775 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by October 20, 2026. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by October 20, 2026. Witnesses, with the exception of rebuttal witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement may result in holding a party or parties in default. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on October 20, 2026, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure
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M
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Order_Setting_Aside_R_Default.2026-03-05_08-39-15.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on January 21, 2026, 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: March 5, 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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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 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on January 21, 2026, 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: March 5, 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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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 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on January 21, 2026, 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: March 5, 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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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.,
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25-00377508921920260204153015.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996, Petitioner, MTT Docket No. 25-003775 \4 TOWNSHIP OF BURR OAK, Respondent. Michael J. Caywood (P59905) Robert E. Thall (P46421) Tiffany E. Edwards (P83462) BAUCKHAM, THALL, SEEBER, HaasCaywood, PC KAUFMAN & KOCHES, P.C. Attorneys for Petitioner Attorney for Respondent 21 W. Chicago Street 470 W. Centre Ave., Ste. A Coldwater, MI 49036 Portage, MI 49024 (517) 278-4410 269-382-4500 mike@haasscaywood.com thall@michigantownshiplaw.com tiffany @haascaywood.com ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES Respondent, Burr Oak Township, states the following in response to the Petition of Appeal filed by Plaintiff. 1. In response to paragraph 1 of the Petition, Respondent admits the allegations therein. 2. In response to paragraph 2 of the Petition, Respondent admits the allegations
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10. 11. In response to paragraph 4 of the Petition, Respondent admits the allegations therein. In response to paragraph 5 of the Petition, Respondent admits allegation therein. In response to paragraph 6 of the Petition, Respondent admits the allegations therein. In response to paragraph 7 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. Subject Property In response to paragraph 8 of the Petition, Respondent admits the allegations therein. In response to paragraph 9 of the Petition, Respondent admits the allegations therein. Underlying Facts In response to paragraph 10 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 11 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs.
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13. 14. 15. 16. 17. 18. 19. In response to paragraph 13 of the Petition, Respondent admits the allegations therein. In response to paragraph 14 of the Petition, Respondent admits the allegations therein. In response to paragraph 15 of the Petition, Respondent admits the allegations therein. In response to paragraph 16 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 17 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. Uncapping of Taxable Value In response to paragraph 18 of the Petition, Respondent admits the allegations therein that the assessor uncapped the taxable value of the subject property. However, concerning the rest of the allegations contained herein, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 19 of the Petition, Respondent admits the allegations therein.
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21. 22. 23. 24. 25. 26. 27. 28. In response to paragraph 21 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 22 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 23 of the Petition, Respondent lacks information to form a belief as to the truth of the assertion herein, as such Respondent neither admits nor denies and leaves the Petitioner to its strictest proofs. In response to paragraph 24 of the Petition, Respondent admits the allegations therein. In response to
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30.
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50.
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.3cde8725-f221-4bc9-9721-dfaab053276f.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-003775 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Burr Oak (SAINT JOSEPH) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Robert M.I. E Last Name Thall Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 470 W. Centre Ave., Suite A City or Town Portage State Michigan ZIP Code 49024-5362 Telephone Number 269-382-4500 Fax Number 269-382-2040 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) thall@michigantownshiplaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Robert E Thall /s/
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent 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: January 21, 2026 Patricia L. Halm, Tribunal Chair 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 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.
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MTT Docket No. 25-003775 Page 2 of 8 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)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003775 Township Of Burr Oak, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent 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: January 21, 2026 Patricia L. Halm, Tribunal Chair 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
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MTT
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POS 2025-11-14(Signed).pdfRead complete document text →
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SENATE Lge STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR EARL J. MOCK DECLARATION OF TRUST DATED DECEMBER 11, 1996 MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003775-TT BURR OAK TOWNSHIP , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Megan E. Grabe states that on 11/14/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Dale Hutson, Burr Oak Township Assessor, 60450 Farrand Rd., Colon, MI 49040 2. City Clerk or Township Supervisor/Clerk (via certified mail): Ashley Garl, Burr Oak Township Clerk, 208 Front Street, Burr Oak, MI, 49030 3. County Equalization Director (via first class mail or personal service): Joshua Simmons, St. Joseph County Equalization Director, PO Box 189, Centreville, Ml 49032 4. County Clerk (via first class mail or personal service): Gina Everson, St. Joseph County Clerk, PO Box 189, Centreville, MI 49032 5. Secretary of the local school board (via first class mail or personal service): Jeanne Root, Secretary of Burr Oak Community School Board, 326 E. Eagle Street, Burr Oak, MI 49030 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan ing, MI 48922 Megan E. Grabe &rying/mailing copy] [Print/type name of person 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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Earl J Mock Declaration of Trust.pdfRead complete document text →
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MICHAEL J. CAYWOOD BEV CAYWOOD [ae 0CT 31 2025 JACOB M. PORTER ATTORNEYS & COUNSELORS Jjacob@haascaywood.com TIFFANY E. EDWARDS MICHIGAN TAX TRIBUNAL tiffany@haascaywood.com OLIVIA A. KURAJIAN olivia@haascaywood.com October 24, 2025 _ RAYMOND H. DRESSER (1901-1968) Dept. of Licensing and Regulatory Affairs JOHNE, OSTER Michigan Tax Tribunal RAYMOND H. DRESSER R. PO Box 30232 (1931-2013) Lansing, MI 48909 Re: Earl]. Mock Declaration of Trust v. Burr Oak Township Entire Tribunal Docket No. Dear Clerk: Enclosed for filing please find the original plus return copy of Petitioner's Entire Tribunal Petition, together with this firm's check in the amount of $475.00, which represents the appropriate filing fee. Following filing, please return time stamped copies of the Petition to me in the enclosed self- addressed/stamped envelope. Please let me know if you have any questions regarding the enclosed. Thank you for your attention to this request. Yours very truly, HAASCAYWOOD PC el J. Caywood MJC/meg Enc. Ltr to MI Tax Tribunal 2025-10-24 2619-2.docx TranInfo:4606 26069531-1 10/30/25 Chih: 40%4 Amt: $475.00 1D: HAAS CAYWOOD
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL EARL J. MOCK DECLARATION OF TRUST Docket No. DATED DECEMBER 11, 1996, Patcel No. 75-001-012-009-00 Petitioner, 75-001-013-002-00 Vv. 75-001-012-010-00 75-001-012-011-00 BURR OAK TOWNSHIP, Respondent. MICHAEL J. CAYWOOD (P59905) TIFFANY E. EDWARDS (P83462) HAASCAYWOOD PC Attorneys for Petitioner 21 W. Chicago Street Coldwater, Michigan 49036 517-278-4410 mike(@haascaywood.com tiffany@haascaywood.com PETITION FOR APPEAL Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Ttustees of the Earl J. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Eatl Trust"), petitions the Michigan Tax Tribunal for the recapping of the taxable value of multiple contiguous parcels of real property located in Burr Oak Township, Michigan. In support, Petitioner states: 1. Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 2. Petitioner, Bat] Trust, is managed by Co-Ttrustees Sturgis Bank & Trust and Maxine M. Mock. whose principal office is 113-125
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5.
Petitioner, Barl Trust, is the record owner of the subject propetty.
6.
Petitioner is a patty in interest with respect to the subject property described in this Petition.
7.
This Tribunal has subject matter jurisdiction over this appeal.
Subject Propetty
8.
The subject propetty ("Property") comprises fou contiguous parcels of real property located
in Butt Oak Township:
a)
33290 Kibiloski Rd. Bust Oak, MI 49030 - Parcel 75 001 012 009 60 [101-Ag];
b)
33605 Kibiloski Rd. Butt Oak, MI 49030 - Parcel 75 001 013 002 00 [101-Ag];
¢)
V-LKibiloski Rd. Butt Oak, MI 49030 - Parcel 75 001 012 010 00 [102-Ag]; and
d)
V-L Start Rd. Burr Oak, MI 49030 - Parcel 75 001 012 011 00 [101-Ag].
9.
The Propetty is classified as 101-Agricultural and 102 Agricultural real property as denoted
above and shown in the attached GIS reports (Exhibit A).
Underlying Facts
10. Mz. Barl J. Mock is the Settlor of the Earl Trust.
11. The Property was transferred from Earl J. Mock to the Earl Trust on December 11, 1996.
12. The atl Trust was amended in 2016 to specify that the Earl Trust net income, and potentially
principal, would go to his siblings, Clare Mock and Maxine Mock, upon Earl's death, with third parties
as contingent remainder beneficiaries after the death of the surviving sibling. See Eatl Trust, Asticle
IVA. (Exhibit B).
13. Clare passed away in 2017.Page 4
17. Maxine does not reside on any part of the Property, as it is qualified agricultural property and Maxine intends to continue this use in the future. Uncapping of Taxable Value 18. As of 2025, the Assessor for Burr Oak Township, Dale Hutson, has determined to uncap the taxable value of the Propetty in the year following the death of Earl, regardless of whether the property remains in the Barl Trust or is distributed later, or whether the life-term interest received by Maxine is substantially equal to the fee value of the property, or whether a Qualified Agricultural Property Affidavit is filed.
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ET_Notice_of_Docket_Number.2025-11-06_08-40-55.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Earl J Mock Declaration of Trust, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-003775 Township Of Burr Oak, 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: November 6, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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MICHAEL J. CAYWOOD BEV CAYWOOD [ae 0CT 31 2025 JACOB M. PORTER ATTORNEYS & COUNSELORS Jjacob@haascaywood.com TIFFANY E. EDWARDS MICHIGAN TAX TRIBUNAL tiffany@haascaywood.com OLIVIA A. KURAJIAN olivia@haascaywood.com October 24, 2025 _ RAYMOND H. DRESSER (1901-1968) Dept. of Licensing and Regulatory Affairs JOHNE, OSTER Michigan Tax Tribunal RAYMOND H. DRESSER R. PO Box 30232 (1931-2013) Lansing, MI 48909 Re: Earl]. Mock Declaration of Trust v. Burr Oak Township Entire Tribunal Docket No. Dear Clerk: Enclosed for filing please find the original plus return copy of Petitioner's Entire Tribunal Petition, together with this firm's check in the amount of $475.00, which represents the appropriate filing fee. Following filing, please return time stamped copies of the Petition to me in the enclosed self- addressed/stamped envelope. Please let me know if you have any questions regarding the enclosed. Thank you for your attention to this request. Yours very truly, HAASCAYWOOD PC el J. Caywood MJC/meg Enc. Ltr to MI Tax Tribunal 2025-10-24 2619-2.docx TranInfo:4606 26069531-1 10/30/25 Chih: 40%4 Amt: $475.00 1D: HAAS CAYWOOD
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL EARL J. MOCK DECLARATION OF TRUST Docket No. DATED DECEMBER 11, 1996, Patcel No. 75-001-012-009-00 Petitioner, 75-001-013-002-00 Vv. 75-001-012-010-00 75-001-012-011-00 BURR OAK TOWNSHIP, Respondent. MICHAEL J. CAYWOOD (P59905) TIFFANY E. EDWARDS (P83462) HAASCAYWOOD PC Attorneys for Petitioner 21 W. Chicago Street Coldwater, Michigan 49036 517-278-4410 mike(@haascaywood.com tiffany@haascaywood.com PETITION FOR APPEAL Petitioner, Sturgis Bank & Trust and Maxine M. Mock, as Co-Ttustees of the Earl J. Mock Declaration of Trust Dated December 11, 1996, as amended (the "Eatl Trust"), petitions the Michigan Tax Tribunal for the recapping of the taxable value of multiple contiguous parcels of real property located in Burr Oak Township, Michigan. In support, Petitioner states: 1. Respondent is a Michigan municipal corporation in St. Joseph County, Michigan. 2. Petitioner, Bat] Trust, is managed by Co-Ttrustees Sturgis Bank & Trust and Maxine M. Mock. whose principal office is 113-125
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5.
Petitioner, Barl Trust, is the record owner of the subject propetty.
6.
Petitioner is a patty in interest with respect to the subject property described in this Petition.
7.
This Tribunal has subject matter jurisdiction over this appeal.
Subject Propetty
8.
The subject propetty ("Property") comprises fou contiguous parcels of real property located
in Butt Oak Township:
a)
33290 Kibiloski Rd. Bust Oak, MI 49030 - Parcel 75 001 012 009 60 [101-Ag];
b)
33605 Kibiloski Rd. Butt Oak, MI 49030 - Parcel 75 001 013 002 00 [101-Ag];
¢)
V-LKibiloski Rd. Butt Oak, MI 49030 - Parcel 75 001 012 010 00 [102-Ag]; and
d)
V-L Start Rd. Burr Oak, MI 49030 - Parcel 75 001 012 011 00 [101-Ag].
9.
The Propetty is classified as 101-Agricultural and 102 Agricultural real property as denoted
above and shown in the attached GIS reports (Exhibit A).
Underlying Facts
10. Mz. Barl J. Mock is the Settlor of the Earl Trust.
11. The Property was transferred from Earl J. Mock to the Earl Trust on December 11, 1996.
12. The atl Trust was amended in 2016 to specify that the Earl Trust net income, and potentially
principal, would go to his siblings, Clare Mock and Maxine Mock, upon Earl's death, with third parties
as contingent remainder beneficiaries after the death of the surviving sibling. See Eatl Trust, Asticle
IVA. (Exhibit B).
13. Clare passed away in 2017.Page 4
17. Maxine does not reside on any part of the Property, as it is qualified agricultural property and Maxine intends to continue this use in the future. Uncapping of Taxable Value 18. As of 2025, the Assessor for Burr Oak Township, Dale Hutson, has determined to uncap the taxable value of the Propetty in the year following the death of Earl, regardless of whether the property remains in the Barl Trust or is distributed later, or whether the life-term interest received by Maxine is substantially equal to the fee value of the property, or whether a Qualified Agricultural Property Affidavit is filed.
Page 5
26
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