Gold Rush Family Recreation Park LLC, Petitioner Vs. Township Of Schoolcraft, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Gold Rush Family Recreation Park LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003632 

 

Schoolcraft Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on November 4, 2024, because Petitioner did not file a petition according to 

Tribunal rules. On November 26, 2024, the Tribunal extended the time for Petitioner to 

cure the default by an additional 14 days, and they have failed to respond. Petitioner 

has not complied with either order, and the latter stated that “failure to comply with this 

Order shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of 

Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the 

Tribunal should consider before imposing the sanction of dismissal. Those factors are: 

 

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

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

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

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

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

interests of justice.2 

 

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

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

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

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

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

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003632 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: December 20, 2024 

 

 

By _____________________________ 

bw 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-003632 

Township Of Schoolcraft,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on November 4, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the November 4, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $50.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003632

Page 2 of 4

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 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-003632 

Township Of Schoolcraft,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on November 4, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the November 4, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $50.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003632

Page 4 of 4

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 24-003632

Township Of Schoolcraft,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an Order on November 26, 2024, holding Petitioner in default. The 

Tribunal erred in the entry of that Order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

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 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 24-003632

Township Of Schoolcraft,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an Order on November 26, 2024, holding Petitioner in default. The 

Tribunal erred in the entry of that Order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-003632 

Township Of Schoolcraft,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on November 4, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the November 4, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003632

Page 2 of 4

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 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-003632 

Township Of Schoolcraft,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on November 4, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the November 4, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003632

Page 4 of 4

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gold Rush Family Recreation Park LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-003632

Township Of Schoolcraft,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an appeal letter and paid a filing fee. Petitioner is required to file a 

petition and pay the required filing fee to initiate an appeal with the Tribunal. See TTR 

219 and MCL 205.735a. Because a petition was not filed, the appeal is not properly 

pending. As such, Petitioner must file a petition within 14 days of the entry of this Order. 

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

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

“Amended Petition.”

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 4, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003632

Page 2 of 2

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

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

Page 1

Tax 1D14-07-330-016 Schoolcraft Township 

A land contract was signed between Gold Rush Family Recreation Park, LLC (Robert and Rebecca Fegan, 

Members) and KP Excavation, Trucking and Yardscape, ( Kevin Paffhausen and Kathy Pool) on June 14th, 

2012 for property located at 12650 N US 131, Schoolcraft, Mi. At the time of the transaction, it was 

understood that Land Contracts were not required to be recorded in Michigan (and it is our 

understanding that this has not changed and they are still not required to be recorded in 2024.) It was 

our understanding that the property continued to belong to Gold Rush Family Recreation Park, LLC until 

the property was paid for and a warranty deed conveyed. Therefore, there was no legal ownership 

change and the uncapping should not be allowed. Once the property was paid in full it, was understood 

that the said property be transferred and the warranty deed recorded. 

We received on 10/1/24, a letter dated 9/19/24, but it was not postmarked until 9/25/24 regarding 

Uncapping the Taxable Value with a bill of $29,798.88. The letter stated that we have 35 days to appeal, 

but also stated that we had until October 24, 2024 to pay or the amount would increase by $20451.19 

to $49950.07. From the date we actually received the letter until October 24 is only 24 days so a full 35 

days to appeal is not possible. 

Gold Rush Family Recreation Park, LLC and KP Excavation, Trucking and Yardscape are small businesses. 

This unplanned extreme amount of uncapped taxes will cause an extreme hardship on KP Excavation 

and will likely cause them to go out of business. They work extremely hard at their business, and pay 

their normal bills, but this huge tax bill is an undue burden. 

The township was not timely on mailing the 

letter as it was dated 9/19/24 but postmarked 9/25/24, therefore we are requesting a fast resolution to 

this situation. Thank you for your consideration. 

Attachments: 

Envelope with postmark 

Office of Treasurer Notices

Page 2

Dur Pant 

Kalamazoo County, Michigan 

Office of the Assessor 

Nathan D. Brousseau 

a 

~ 

(269)649-1276 

50 East VW Avenue 

| 

a 

Vicksburg, Michigan 49097 

| 

| 

Fax 

(269) 649.2232 

September 19, 2024 

KP Excavation, Trucking and Yardscape 

3425 E Z Ave 

| 

| 

Vicksburg, MI 49097 

And 

Gold Rush Family Recreation Park, LLC 

7160 N 12th St 

Kalamazoo, M1 49009 

Assessor Affidavit Regarding ‘Uncapping’ of Taxable Value for Tax Years 2013 through 2024 

To Whom It May Concern: 

This office was recently provided with a copy of a Land Contract dated 06/14/2012 for Real Property Number 

14-07-330-016. A Property Transfer Affidavit was not received by this office notifying us of this statutory 

transfer of ownership. This resulted in the necessity to complete the Assessor Affidavit Regarding “Uncapping’ 

- 

of Taxable Value for Tax Years 2013 through 2024. Please find copies of the above referenced forms enclosed. 

Also enclosed is an amended 2024 Summer Tax Bill which reflects the Taxable Value Adjustment and the 

amounts now due after the previously received payment has been applied. 

| 

You will also be receiving amended 2013 through 2023 bills from the Kalamazoo County Treasurer. 

| 

If you believe this uncapping to be erroneous you have the right to appeal, within 35 days of this notice, to the 

Michigan Tax Tribunal. 

oo 

Thank you, 

~ Nathan D. Brousseau

Page 3

OFFICE OF THE TREASURER 

TAX 

YEAR 

TAX. 

VALUR 

BASE 

TAX 

BASE 

TAX 

DUEL, 

INTEREST/FEES 

DUE 

TOTAL 

DUE 

LAST 

PMT 

2023 

221, 695 

8,243.60 

3,136.13 

422.70 

3,558.83 12/14/23 

2022 

© 

211,138 

7,833.53 

2,980.04 

| 

745.01 

3,725.05 

01/05/23 

2021 

128,788 

3,717.81 

2,890.08 

1,069.33 

3,959.41 

02/03/22 

2020 

127,010 

3,641.65 

2,830.89 

1,387.14 

4,218.03 

12/22/20 

2019 

124, 642 

3,257.54 

2,532.17 

1,544.63 

4,076.80 

12/23/19 

2018 

121,720 

3,181.36 

2,472.92 

1,805.23 

4,278.15 

12/20/18 

2017 

119,217 

3,263.86 

2,537.03 

2,156.47 

4,693.50 

12/12/17 

2016 

118,153 

3,310.39 

2,573.08 

2,495.88 

5,068.96 

12/28/16 

2015 

117,800 

3,302.03 

2,566.59 

2,797.58 

5,364.17 

12/28/15 

2014 

117,348 

3,141.76 

2,509.49 

3,036.48 

5. 545.97 

12/29/14 

2013 

115,500 

3,120.36 

2,470.46 

3,285.71 

5,756.17 

12/18/13 

2012 

62,708 

3,018.26 

0.00 

0.00 

0.00 12/26/12 

2011 

61,060 

2,938.39 

0.00 

0.00 

0.00 

Lt2/22/11 

2010 

60,040 

2 888.13 

0.00 

0.00 

0.00 

<+2/31/10 

2009 

60,221 

2 988.37 

0.00 

0.00 

0.00 

12/31/03 

2008 

57,683 

2,839.70 

0.00 

0.00 

0.00 

+2/30/08 

: 

12/26/07 

2007 

56,387 

2,781.30 

0.00 

0.00 

0.00 

| 

| 

12/31/06 

2006 

54,376 

2,651.89 

0.00 

0.00 

0.00 

| 

12/29/05 

2005 

52,639 

2,543.58 

0.00 

0.00 

0.00 

12/30/04 

2004 

51,456.00 

2,432.19 

0.00 

0.00 

0.00 

TOTAL 

29,498.88 

20,746.16 

50,245.04 

| 

12650 

N US 131 

Property Number: 

14-07-330-016 

SCHOOLCRAFT TOWNSHIP 

Property Address: 

| 

SCHOOLCRAFT 

| 

DESCRIPTION 

OF PROPERTY: 

| 

SEC 7-4-11 

N 

1/2 

NE1/4 

SWFR1/4 

EXC 

E 

520 

FT 

N 

440 

PT* 

14.75 

A **FROM 330-011 

& 

015 

TO 

012 

& 

016 

FOR 

94 

ROLL 

, 

History Fees: 

10.00 

Fees Due 

"PRE Denial Amt: 

0.00 

“As Of: 

Send To: 

11/30/24

Page 4

OFFICE OF THE TREASURER 

TAX YEAR 

TAX. 

VALUE 

BASE 

TAX 

BASE 

TAX 

DUE 

INTEREST /FEES 

DUE 

TOTAL 

DUE 

LAST 

PMT 

2023 

221, 695 

8,243.60 

3,136.13 

0.00 

3,136.13 

12/14/23 

2022 

211,138 

-7,833.53 

2,980.04 

0.00 

2,980.04 

01/05/23 

2021 

128,788 

3,717.81 

2,890.08 

0.00 

2,890.08 

02/03/22 

2020 

| 

127,010 

=~ 

3,641.65 

2,830.89 

0.00 

2,830.89 

12/22/20 

2019 

124, 642 

3,257.54 

2,532.17 

0.00 

2,532.17 

12/23/19 

2018 

121,720 

3,181.36 

2,472.92 

0.00 

2,472.92 

12/20/18 

2017 

119,217 

3,263.86 

2,537.03 

0.00 

2,537.03 

12/12/17 

2016 

118,153 

3,310.39 

2,573.08 

0.00 

- 

2,573.08 

12/28/16 

2015 

117, 800 

3,302.03 

2,566.59 

0:00 

2,566.59 

12/28/15 

2014 

117,348 

3,141.76 

2,509.49 

0.00 

2,509.49 

12/29/14 

2013 

= 

115,500 

3,120.36 

| 

2,470.46 

0.00 

2,470.46 

12/18/13 

2012 

62,708 

- 

3,018.26 

0.00 

0.00 

0.00 

12/26/12 

2011 

61,060 

2,938.39 

0.00 

0.00

Page 5

OFFI

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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

Gold Rush Family Recreation Park LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-003632

Township Of Schoolcraft, 

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 221 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 229(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 4, 2024

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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Page 1

Tax 1D14-07-330-016 Schoolcraft Township 

A land contract was signed between Gold Rush Family Recreation Park, LLC (Robert and Rebecca Fegan, 

Members) and KP Excavation, Trucking and Yardscape, ( Kevin Paffhausen and Kathy Pool) on June 14th, 

2012 for property located at 12650 N US 131, Schoolcraft, Mi. At the time of the transaction, it was 

understood that Land Contracts were not required to be recorded in Michigan (and it is our 

understanding that this has not changed and they are still not required to be recorded in 2024.) It was 

our understanding that the property continued to belong to Gold Rush Family Recreation Park, LLC until 

the property was paid for and a warranty deed conveyed. Therefore, there was no legal ownership 

change and the uncapping should not be allowed. Once the property was paid in full it, was understood 

that the said property be transferred and the warranty deed recorded. 

We received on 10/1/24, a letter dated 9/19/24, but it was not postmarked until 9/25/24 regarding 

Uncapping the Taxable Value with a bill of $29,798.88. The letter stated that we have 35 days to appeal, 

but also stated that we had until October 24, 2024 to pay or the amount would increase by $20451.19 

to $49950.07. From the date we actually received the letter until October 24 is only 24 days so a full 35 

days to appeal is not possible. 

Gold Rush Family Recreation Park, LLC and KP Excavation, Trucking and Yardscape are small businesses. 

This unplanned extreme amount of uncapped taxes will cause an extreme hardship on KP Excavation 

and will likely cause them to go out of business. They work extremely hard at their business, and pay 

their normal bills, but this huge tax bill is an undue burden. 

The township was not timely on mailing the 

letter as it was dated 9/19/24 but postmarked 9/25/24, therefore we are requesting a fast resolution to 

this situation. Thank you for your consideration. 

Attachments: 

Envelope with postmark 

Office of Treasurer Notices

Page 2

Dur Pant 

Kalamazoo County, Michigan 

Office of the Assessor 

Nathan D. Brousseau 

a 

~ 

(269)649-1276 

50 East VW Avenue 

| 

a 

Vicksburg, Michigan 49097 

| 

| 

Fax 

(269) 649.2232 

September 19, 2024 

KP Excavation, Trucking and Yardscape 

3425 E Z Ave 

| 

| 

Vicksburg, MI 49097 

And 

Gold Rush Family Recreation Park, LLC 

7160 N 12th St 

Kalamazoo, M1 49009 

Assessor Affidavit Regarding ‘Uncapping’ of Taxable Value for Tax Years 2013 through 2024 

To Whom It May Concern: 

This office was recently provided with a copy of a Land Contract dated 06/14/2012 for Real Property Number 

14-07-330-016. A Property Transfer Affidavit was not received by this office notifying us of this statutory 

transfer of ownership. This resulted in the necessity to complete the Assessor Affidavit Regarding “Uncapping’ 

- 

of Taxable Value for Tax Years 2013 through 2024. Please find copies of the above referenced forms enclosed. 

Also enclosed is an amended 2024 Summer Tax Bill which reflects the Taxable Value Adjustment and the 

amounts now due after the previously received payment has been applied. 

| 

You will also be receiving amended 2013 through 2023 bills from the Kalamazoo County Treasurer. 

| 

If you believe this uncapping to be erroneous you have the right to appeal, within 35 days of this notice, to the 

Michigan Tax Tribunal. 

oo 

Thank you, 

~ Nathan D. Brousseau

Page 3

OFFICE OF THE TREASURER 

TAX 

YEAR 

TAX. 

VALUR 

BASE 

TAX 

BASE 

TAX 

DUEL, 

INTEREST/FEES 

DUE 

TOTAL 

DUE 

LAST 

PMT 

2023 

221, 695 

8,243.60 

3,136.13 

422.70 

3,558.83 12/14/23 

2022 

© 

211,138 

7,833.53 

2,980.04 

| 

745.01 

3,725.05 

01/05/23 

2021 

128,788 

3,717.81 

2,890.08 

1,069.33 

3,959.41 

02/03/22 

2020 

127,010 

3,641.65 

2,830.89 

1,387.14 

4,218.03 

12/22/20 

2019 

124, 642 

3,257.54 

2,532.17 

1,544.63 

4,076.80 

12/23/19 

2018 

121,720 

3,181.36 

2,472.92 

1,805.23 

4,278.15 

12/20/18 

2017 

119,217 

3,263.86 

2,537.03 

2,156.47 

4,693.50 

12/12/17 

2016 

118,153 

3,310.39 

2,573.08 

2,495.88 

5,068.96 

12/28/16 

2015 

117,800 

3,302.03 

2,566.59 

2,797.58 

5,364.17 

12/28/15 

2014 

117,348 

3,141.76 

2,509.49 

3,036.48 

5. 545.97 

12/29/14 

2013 

115,500 

3,120.36 

2,470.46 

3,285.71 

5,756.17 

12/18/13 

2012 

62,708 

3,018.26 

0.00 

0.00 

0.00 12/26/12 

2011 

61,060 

2,938.39 

0.00 

0.00 

0.00 

Lt2/22/11 

2010 

60,040 

2 888.13 

0.00 

0.00 

0.00 

<+2/31/10 

2009 

60,221 

2 988.37 

0.00 

0.00 

0.00 

12/31/03 

2008 

57,683 

2,839.70 

0.00 

0.00 

0.00 

+2/30/08 

: 

12/26/07 

2007 

56,387 

2,781.30 

0.00 

0.00 

0.00 

| 

| 

12/31/06 

2006 

54,376 

2,651.89 

0.00 

0.00 

0.00 

| 

12/29/05 

2005 

52,639 

2,543.58 

0.00 

0.00 

0.00 

12/30/04 

2004 

51,456.00 

2,432.19 

0.00 

0.00 

0.00 

TOTAL 

29,498.88 

20,746.16 

50,245.04 

| 

12650 

N US 131 

Property Number: 

14-07-330-016 

SCHOOLCRAFT TOWNSHIP 

Property Address: 

| 

SCHOOLCRAFT 

| 

DESCRIPTION 

OF PROPERTY: 

| 

SEC 7-4-11 

N 

1/2 

NE1/4 

SWFR1/4 

EXC 

E 

520 

FT 

N 

440 

PT* 

14.75 

A **FROM 330-011 

& 

015 

TO 

012 

& 

016 

FOR 

94 

ROLL 

, 

History Fees: 

10.00 

Fees Due 

"PRE Denial Amt: 

0.00 

“As Of: 

Send To: 

11/30/24

Page 4

OFFICE OF THE TREASURER 

TAX YEAR 

TAX. 

VALUE 

BASE 

TAX 

BASE 

TAX 

DUE 

INTEREST /FEES 

DUE 

TOTAL 

DUE 

LAST 

PMT 

2023 

221, 695 

8,243.60 

3,136.13 

0.00 

3,136.13 

12/14/23 

2022 

211,138 

-7,833.53 

2,980.04 

0.00 

2,980.04 

01/05/23 

2021 

128,788 

3,717.81 

2,890.08 

0.00 

2,890.08 

02/03/22 

2020 

| 

127,010 

=~ 

3,641.65 

2,830.89 

0.00 

2,830.89 

12/22/20 

2019 

124, 642 

3,257.54 

2,532.17 

0.00 

2,532.17 

12/23/19 

2018 

121,720 

3,181.36 

2,472.92 

0.00 

2,472.92 

12/20/18 

2017 

119,217 

3,263.86 

2,537.03 

0.00 

2,537.03 

12/12/17 

2016 

118,153 

3,310.39 

2,573.08 

0.00 

- 

2,573.08 

12/28/16 

2015 

117, 800 

3,302.03 

2,566.59 

0:00 

2,566.59 

12/28/15 

2014 

117,348 

3,141.76 

2,509.49 

0.00 

2,509.49 

12/29/14 

2013 

= 

115,500 

3,120.36 

| 

2,470.46 

0.00 

2,470.46 

12/18/13 

2012 

62,708 

- 

3,018.26 

0.00 

0.00 

0.00 

12/26/12 

2011 

61,060 

2,938.39 

0.00 

0.00

Page 5

OFFI

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Gold Rush Family Recreation Park, LLC

M.I.

P

Last Name

Fegan

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

7160 N 12th St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

2693309942

Fax Number

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

bfegan@ameritech.net

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Rebecca

M.I.

A

Last Name

Fegan

Firm Name (if any)

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

7160 N 12th St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49091

Telephone Number

269-330-9942

Fax Number

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

bfegan@ameritech.net

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

12650 N US 131

Schoolcraft

Michigan

49087

Taxing Authority (City or Township)

Township Of Schoolcraft (KALAMAZOO)

County

Kalamazoo

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

Uncapping of Taxable Value

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

14-07-330-016

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

268100

Current Taxable Value as established by the Board of Review:

232780

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

230000.00

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

115000.00

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

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

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/ Rebecca A Fegan

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