Gathergrounds Michigan LLC Petitioner Vs. Township Of Leoni Respondent
- Petitioner
- Gathergrounds Michigan LLC
- Respondent
- Township Of Leoni
Case overview
- Docket number
- 26-000996-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Jackson
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Prehearing General Call | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 08/25/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 08/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/09/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/15/2026 | $425.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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 SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Gathergrounds Michigan LLC, Petitioner, v Township Of Leoni, Respondent. MTT Docket No. 26-000996 Please be advised that 26-000996 has been placed on a two-week Prehearing General Call commencing September 01, 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. 26-000996 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 May 5, 2027. 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 May 5, 2027. 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 May 5, 2027, 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 is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on September 1, 2027, 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. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified on the opposing party’s Prehearing Statement. IT IS FURTHER ORDERED that if this case is not scheduled for a date certain prehearing conference during the time frame indicated it may be scheduled for a date certain prehearing conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: October 1, 2026
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MTT Docket No. 26-000996 Page 3 of 3 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF
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RECEIVED AUG 2 6 2026 STATE OF MICHIGAN UNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIR§CHIGAN TAX. TRIE Gathergrounds Michigan LLC , MICHIGAN TAX TRIBUNAL Petitioner, \Y; MTT Docket No. 26-000996 Leoni Township i Parcel No.: 000-04-35-400-001-02, Respondent. 000-04-35-400-001-13 ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. x Admit Deny. The subject properties are both REAL property and are classed Commercial and Agriculture. 2. Admit x Deny. The subject properties were both protested at the 2026 March Board of Review. 3. x Admit _ Deny. 4. x Admit __ Deny. 5. _x Admit __ Deny. 6. x Admit Deny. Vi ~__ Admit Deny. Respondent neither admits nor denies the allegations contained in Petitioner’s Petition but leaves Petitioner to his proofs. © x Admit Deny. 9. x Admit Deny. 10. _ Admit x Deny. Respondent states that the assessment is a fifty percent of True Cash Value. Based on the General Property Tax Act Section 211.27, the True Cash Value is correct. Respondent requests that the Tribunal enter an order stating that the 2026 values set by the Board of Review are fair and equitable.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON [. BROWN, DPA DIRECTOR GRETCHEN WHITMER GOVERNOR Gathergrounds Michigan LLC Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 26-000996 Leoni Township Respondent. MULTIPLE PARCEL ANSWERFORM 1 OF 1 1. The classification of the property identified herein as established by Respondent's Board of Review is: Tax Year Parcel Number Real/Personal Classification 2026 000-04-35-400-001-02 Real Commercial 2026 000-04-35-400-001-13 Real Agricuiture 2. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number | True Cash Value | Assessed Value | Taxable Value 2026 000-04-35-400-001-02 (985,164 492,582 492,582 2026 000-04-35-400-001-13 482,030 241,015 241,015
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MTT Docket No. 26-000996 Page 2 of 2 3. Respondent contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 000-04-35-400-001-02 985,164 492,582 492,582 2026 000-04-35-400-001-13 482,030 241,015 241,015 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 000-04-35-400-001-02 635,164 317,582 317,582 2026 000-04-35-400-001-13 382,030 191,015 191,015
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Parcel Number: 38-000-04-35-400-001-02 Jurisdiction: LEONI TOWNSHIP County: JACKSON Printed on 08/19/2026 Grantor [roan | Sale| Sale Inst. |Terms of Sale Liber |Verified Prent. | Price| Date | Type | & Page By Trans. | | | | |ROARKEY RETREAT LLC | GATHERGROUNDS MICHIGAN LL| 531,097| 12/30/2025 [MLC |03-arM'S LENGTH [2275/0302 |BUYER/SELLER 100.0 ROARK TIMOTHY E SR & TAMM ROARKEY RETREAT LLC | 1| 12/30/2025 jac | 05-CORRECTING TITLE |2275/0287 |BUYER/SELLER 0.0 ROARKEY RETREAT LLC |ROARK TIMOTHY & TAMMY L E| 100) 12/12/2023 |WD | 14-INTO/OUT OF TRUST 2230/1296 BUYER/SELLER 0.0 |7800 CUTLER RD LLC |ROARKEY RETREAT LLC | 900,000 03/08/2017 |WD |16-LC PAYOFF 2096/158 BUYER/SELLER 0.0 |Property Address [class: COMMERCIAL-IMPROV Zoning: AG AG [Building Permit (s) Date Number Status [7800 CUTLER RD School: EAST JACKSON COMMUNITY SCHS | DECK 05/03/2010 |PB100062 COMPLETED | P.R.E. 0% | | |Owner's Name/Address VAP %: T T |GATEERGROUNDS MICHIGAN LLC 2026 Est TCV 985,164 TCV/TFA: 215.67 1883 W ROYAL HUNTE DRIVE SUITE 200A . = 2 mprove |Vacan | Lan alue stimates ox an a. e . CEDAR CITY UT 84720 X |T d | AY% tk Land Val Est Li fi Land Table 2001.2001 COM COMMERCIAL USAGE Public | * Factors * Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value — ¥ [Dirt Road COMMERCIAL OTHER PARCELS 1635280 SqFt 0.40000 100 654,112 Tax Description |” |eravel Road 37.54 Total Acres Total Est. Land Value = 654,112 COM AT THE E 1/4 POST OF SEC 35 TH paved Road S00°32'24E 660 FT ALG E LN TH W 1737.25 Storm Sewer ) FT FOR POB TH CONT W 625 FT TH S 455 FT ls1dewali Land Improvement ‘Cost Estimates Co TH E 300 FT TH S 625 FT TH E 290 FT TH S Description Rate Size § Good Cash Value Water / 5 3.5 2 2 |480 FT TH E 180 FT TH N 200 FT TH E 845 SEs D/W/P: 3.5 Concrete 6.77 43560 29 85,521 [BI ZH N_350 PT TH. W242 EL THN 1010 FF X |Electric food Frame Total Estimated Land RU, 118 True ye ore "SuBgmer To A 66 3% WivE EASEMENT FoR | |Sa3 : SUBJECT TO A Curb =r - = = | INGRESS & EGRESS | sepest mugnes | Hox Description for Permit PB100062, Issued 05/03/2010: 22 X 24 DECK |Comments/Influences |x |standard Utilities |SUBJECT TO A 66 FT EASEMENT & | |Underground Utils. | RESTRICTIONS OF RECORD SEE RECORD FILE Topography of Ne 3 of Site X [Level |Rolling Low |High |Landscaped | | Swamp | X [Wooded | X |Pond Waterfront [Ravine | [Wetland | : S— =: | Flood Plain [Yeax Land| Building Assessed Board of| Tribunal/ Taxable | | Value Value Value| Review Other Value Who When What [2026 327,056] 165,526 492,582) 492,582M| 492,5828 =. was [MM 05/10/2022 DATA ENTER |2025 | 327,056] 171,970 499,026 265,018C The Equalizer. Copyright (c) 1999 - 2009. KC 04/11/2022 INSPECTED 2024 27.056 171.424 198.4 > Licensed To: Township of Leoni, County of cs 05/17/2017 INSPECTED 32.058] a | 8, 80] 257,050C |gackson, Michigan [2023 | 327,056 183,526] 510,582] 244,810C *** Information herein deemed reliable but not guaranteed***
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‘Parcel Number: 38~000-04-35-400-001-02, Land Image Printed on 08/19/2026 Due W 1373’ NORTH 2 | 9 p i [3 a 14 a 2 EB - 8 37.54 ACRES +/-
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Gathergrounds Michigan LLC, Petitioner, vs. Leoni Township, Respondent. MTT Docket No. 26-000996 _____________________________________________________________________________/ PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: Township Assessor Leoni Township 913 Fifth Street Michigan Center, MI 49254 Township Supervisor Leoni Township 913 Fifth Street Michigan Center, MI 49254 On the date below I sent by first class mail a copy of the Petition to: Equalization Director Jackson County 120 W. Michigan Avenue, 16th Floor Jackson, MI 49201 County Clerk Jackson County 312 S. Jackson Street Jackson, MI 49201 Secretary, Board of Education East Jackson Community Schools 1404 North Sutton Road Jackson, MI 49202 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922 I declare that the statements above are true to the best of my information, knowledge and belief. /s/ Laura M. Hallahan Dated: August 14, 2026
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS GATHERGROUNDS MICHIGAN LLC, Petitioner, v TOWNSHIP OF LEONI, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-000996_______ Parcel No.: 000-04-35-400-001-02, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 000-04-35-400-001-02 7800 Cutler Rd. Commercial Campground 000-04-35-400-001-13 Roarkeys Ln. Agriculture-Vac Vacant 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Jackson and school district of East Jackson Community Schools. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 1883 W. Royal Hunte Dr., Suite 200A, Cedar City, UT 84720.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: May 15, 2026 lhallahan@hallahanlaw.com Filing Fee: $450
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 000-04-35-400-001-02 985,164 492,582 492,582 350,000 175,000 175,000 000-04-35-400-001-13 482,030 241,015 241,015 100,000 50,000 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,467,194 733,597 733,597 450,000 225,000 225,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 000-04-35-400-001-02 635,164 317,582 317,582 000-04-35-400-001-13 382,030 191,015 191,015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,017,194 508,597 508,597
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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: 26-000996 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: 2026 Petition - POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS GATHERGROUNDS MICHIGAN LLC, Petitioner, v TOWNSHIP OF LEONI, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 000-04-35-400-001-02, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 000-04-35-400-001-02 7800 Cutler Rd. Commercial Campground 000-04-35-400-001-13 Roarkeys Ln. Agriculture-Vac Vacant 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Jackson and school district of East Jackson Community Schools. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 1883 W. Royal Hunte Dr., Suite 200A, Cedar City, UT 84720.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: May 15, 2026 lhallahan@hallahanlaw.com Filing Fee: $450
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 000-04-35-400-001-02 985,164 492,582 492,582 350,000 175,000 175,000 000-04-35-400-001-13 482,030 241,015 241,015 100,000 50,000 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,467,194 733,597 733,597 450,000 225,000 225,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 000-04-35-400-001-02 635,164 317,582 317,582 000-04-35-400-001-13 382,030 191,015 191,015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,017,194 508,597 508,597
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JER Department of Treasury 818 . 11-12) Petition to Board of Review 03/05/2026 09:03 AM L-4035 This form Is Issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owners Name (Please Print or Type) GATHERGROUNDS MICHIGAN LLC ‘Petitioner's Name (If Other than Owner. Please Print or Type) Mathew Barker, President | Township or City LEONI TOWNSHIP County JACKSON the following described property: The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of ‘Property (dentified (Parcel code required. Property address & legal description optional) | 000-04-35-400-001-02 COM AT THE E 1/4 POST OF SEC 35 TH S00°32'24E 660 FT ALG E LN THW 1737.25 FT FOR POB TH CONT W625 FT TH S 455 FT TH E 300 FT TH S 625 FT TH E 260 FT TH $ 480 FT TH E 180 FT TH N 200 FT TH E 845 FT THN 350 FT TH W 242 FT TH N 1010 FT THW 748 FT TO BEG. SEC 35 T1S RIE 37.54A SUBJECT TO A 66 7800 CUTLER RD FT WIDE EASEMENT FOR INGRESS & EGRESS Protested tem [XI] Assessed Value [Xd Tentative Taxable Value [ Classification 0 Qualifed Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) [Assassed Amount er's Estimated True Cash Value
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Gathergrounds Michigan LLC Home Address (No., Street, P.O. Box or Rural Route) 1883 W. Royal Hunte Dr., Suite 200A City or Town Cedar City State Michigan ZIP Code 84720 Telephone Number (248) 731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) MTT@hallahanlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. Last Name Hallahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 248-731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 7800 Cutler Road Munith
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49259 Taxing Authority (City or Township) Township Of Leoni (JACKSON) County Jackson If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 000-04-35-400-001-02 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 492582 Current Taxable Value as established by the Board of Review: 492582 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 000-04-35-400-001-13 Classification of Property: Real (check one) Agricultural (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 241015 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 241015 What do you believe is the fair market value (also known as True Cash Value)? 100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Laura M. Hallahan Payment Information Amount: 425 Success: True Message: "" Waiver Code: Transaction Number: 26051585506920 Supporting Waiver Documents:
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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 Gathergrounds Michigan LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000996 Township Of Leoni, 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 9, 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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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS GATHERGROUNDS MICHIGAN LLC, Petitioner, v TOWNSHIP OF LEONI, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-____________ Parcel No.: 000-04-35-400-001-02, and additional parcels _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number Address Classification Use 000-04-35-400-001-02 7800 Cutler Rd. Commercial Campground 000-04-35-400-001-13 Roarkeys Ln. Agriculture-Vac Vacant 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. The subject property is located in the County of Jackson and school district of East Jackson Community Schools. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioner’s principal office/legal residence address is: 1883 W. Royal Hunte Dr., Suite 200A, Cedar City, UT 84720.
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2 7. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 8. The tax year at issue is 2026. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute. 10. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: a. The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; b. The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; c. The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law.
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3 Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: May 15, 2026 lhallahan@hallahanlaw.com Filing Fee: $450
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4 ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention Parcel Number Respondent Petitioner TCV SEV TV TCV SEV TV 000-04-35-400-001-02 985,164 492,582 492,582 350,000 175,000 175,000 000-04-35-400-001-13 482,030 241,015 241,015 100,000 50,000 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,467,194 733,597 733,597 450,000 225,000 225,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 000-04-35-400-001-02 635,164 317,582 317,582 000-04-35-400-001-13 382,030 191,015 191,015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totals 1,017,194 508,597 508,597
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JER Department of Treasury 818 . 11-12) Petition to Board of Review 03/05/2026 09:03 AM L-4035 This form Is Issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owners Name (Please Print or Type) GATHERGROUNDS MICHIGAN LLC ‘Petitioner's Name (If Other than Owner. Please Print or Type) Mathew Barker, President | Township or City LEONI TOWNSHIP County JACKSON the following described property: The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of ‘Property (dentified (Parcel code required. Property address & legal description optional) | 000-04-35-400-001-02 COM AT THE E 1/4 POST OF SEC 35 TH S00°32'24E 660 FT ALG E LN THW 1737.25 FT FOR POB TH CONT W625 FT TH S 455 FT TH E 300 FT TH S 625 FT TH E 260 FT TH $ 480 FT TH E 180 FT TH N 200 FT TH E 845 FT THN 350 FT TH W 242 FT TH N 1010 FT THW 748 FT TO BEG. SEC 35 T1S RIE 37.54A SUBJECT TO A 66 7800 CUTLER RD FT WIDE EASEMENT FOR INGRESS & EGRESS Protested tem [XI] Assessed Value [Xd Tentative Taxable Value [ Classification 0 Qualifed Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) [Assassed Amount er's Estimated True Cash Value
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Gathergrounds Michigan LLC Home Address (No., Street, P.O. Box or Rural Route) 1883 W. Royal Hunte Dr., Suite 200A City or Town Cedar City State Michigan ZIP Code 84720 Telephone Number (248) 731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) MTT@hallahanlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. Last Name Hallahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 248-731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 7800 Cutler Road Munith
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49259 Taxing Authority (City or Township) Township Of Leoni (JACKSON) County Jackson If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 000-04-35-400-001-02 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 492582 Current Taxable Value as established by the Board of Review: 492582 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 000-04-35-400-001-13 Classification of Property: Real (check one) Agricultural (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 241015 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 241015 What do you believe is the fair market value (also known as True Cash Value)? 100000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Laura M. Hallahan Payment Information Amount: 425 Success: True Message: "" Waiver Code: Transaction Number: 26051585506920 Supporting Waiver Documents:
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