Record Finder / 26-000996-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Prehearing General CallNot recordedNot recorded10/01/2026Not recordedDownload
5Answer was receivedRESPNot recorded08/25/2026Not recordedDownload
4Proof of service of petition was received.Not recordedNot recorded08/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET107/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/09/2026Not recordedDownload
1A petition was received.PETNot recorded05/15/2026$425.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Prehearing_General_Call.2026-10-01_08-59-13.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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.

Page 2

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

Page 3

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

Page 4

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

Page 5

MTT

Page 6

M

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Read document text excerpt

Page 1

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.

Page 2

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

Page 3

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

Page 4

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***

Page 5

‘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 +/-

Page 6

‘R

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2026 Petition - POS.pdfRead complete document text →
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Page 1

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

Page 2

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.

Page 3

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.

Page 4

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

Page 5

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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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000996

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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2026 Petition - Gathergrounds.pdfRead complete document text →
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Page 1

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.

Page 2

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.

Page 3

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

Page 4

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

Page 5

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

Page 6

/ 

A

Page 7

<

Page 8

P

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Page 1

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

Page 2

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:

Page 3

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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ET_Notice_of_Docket_Number.2026-07-09_06-33-47.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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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Page 1

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.

Page 2

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.

Page 3

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

Page 4

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

Page 5

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

Page 6

/ 

A

Page 7

<

Page 8

P

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EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

Page 1

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

Page 2

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:

Page 3

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:

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.