Golf Hard LLC Petitioner Vs. Township Of Sanilac 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

Golf Hard LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001093

Township Of Sanilac,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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: /s/ Patricia L. Halm

Entered: September 30, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001093

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 provided 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

Golf Hard LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001093

Township Of Sanilac,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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: /s/ Patricia L. Halm

Entered: September 30, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001093

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 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Golf Hard LLC, 

Petitioner, 

vs. 

Sanilac Township, 

Respondent. 

MTT Docket No. 26-001093

_____________________________________________________________________________/ 

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 

Sanilac Township 

20 N Ridge St 

PO Box 631 

Port Sanilac, MI 48469 

Township Supervisor 

Sanilac Township 

20 N Ridge St 

PO Box 631 

Port Sanilac, MI 48469 

On the date below I sent by first class mail a copy of the Petition to: 

Equalization Director 

Sanilac County 

60 W Sanilac 

Sandusky, MI 48471 

County Clerk 

Sanilac County 

60 W Sanilac, Rm 203 

Sandusky, MI 48471 

Secretary, Board of Education 

Carsonville-Port Sanilac Schools 

100 N Goetze Rd 

Carsonville, MI 48419 

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. 

Dated: August 14, 2026 

_/s/ Laura M. Hallahan____________________

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Golf Hard LLC, 

Petitioner, 

vs. 

Sanilac Township, 

Respondent. 

MOAHR Docket No. 26-001093 

_____________________________________________________________________________/ 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089

_____________________________________________________________________________/ 

PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows:

1.

The property that is the subject of this appeal consists of:

☐

one real parcel

☐

multiple contiguous real parcels

☒

personal property. A timely filed Personal Property Statement and Small Business

Property Tax Exemption was filed with Respondent and are attached hereto

2.

The subject property is:

Parcel Number 

Address 

Real/ 

Personal 

Classification 

211-900-000-060-10

1441 N Lakeshore Rd 

Personal 

251 

3.

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s

☒March, ☐ July, ☐ December Board of Review.

4.

This appeal is timely filed after Respondent, in retaliation to tax appeals filed in the matters

of M25 Land Holdings v Sanilac Township, Docket Nos. 23-000836 and 23-000837,

assessed Petitioner’s personal property, notwithstanding that it is exempt from taxation.

Page 3

5. 

The subject property is located in Sanilac County. 

6. 

The assessment(s) were established by the Respondent identified above. 

7. 

Petitioner’s legal residence or principal office address is: 421 S. Ridge Road, Carsonville, 

MI 48419-9262. 

8. 

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 211.9o. 

9. 

The tax year at issue is 2026. 

10. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

11. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$0 

$0 

$0 

 

12. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

13. 

Petitioner requests that the Tribunal reduce the 2026 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

14. 

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;

Page 4

(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 is based upon the application of wrong principles; 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner, its constitutional rights of 

uniformity, equal protection and due process of law; 

(e) 

Petitioner is entitled to the Small Business Property Claim Under MCL 211.9o 

which was timely filed with the Township. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: May 18, 2026 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: $250.00

Page 5

ftllkhigan DeBadment sJ Treasury

5076 iRev.07-25)

Pareel Number

211-900=000-060=1 0

Small Business Property Tax Exemption Claim Under tlfiCL 21,l.9o

This form ie to bc filed with the local unit {City or Township) where the personal property is located. Please contact the loeal unit where

tha personal property is located for their mailing address. This form lS NOT to be

Page 6

lichig

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001093

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: Petition-POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Golf Hard LLC, 

 

Petitioner, 

 

vs. 

 

Sanilac Township, 

 

Respondent. 

MOAHR Docket No. 26-______ 

_____________________________________________________________________________/ 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows: 

1. 

The property that is the subject of this appeal consists of: 

☐ one real parcel 

☐ multiple contiguous real parcels 

☒ personal property. A timely filed Personal Property Statement and Small Business 

Property Tax Exemption was filed with Respondent and are attached hereto 

 

2. 

The subject property is: 

Parcel Number 

Address 

Real/ 

Personal 

Classification 

211-900-000-060-10 

1441 N Lakeshore Rd 

Personal 

251 

 

3. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s 

 

☒ March, ☐ July, ☐ December Board of Review. 

4. 

This appeal is timely filed after Respondent, in retaliation to tax appeals filed in the matters 

of M25 Land Holdings v Sanilac Township, Docket Nos. 23-000836 and 23-000837, 

assessed Petitioner’s personal property, notwithstanding that it is exempt from taxation.

Page 2

5. 

The subject property is located in Sanilac County. 

6. 

The assessment(s) were established by the Respondent identified above. 

7. 

Petitioner’s legal residence or principal office address is: 421 S. Ridge Road, Carsonville, 

MI 48419-9262. 

8. 

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 211.9o. 

9. 

The tax year at issue is 2026. 

10. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

11. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$0 

$0 

$0 

 

12. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

13. 

Petitioner requests that the Tribunal reduce the 2026 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

14. 

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;

Page 3

(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 is based upon the application of wrong principles; 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner, its constitutional rights of 

uniformity, equal protection and due process of law; 

(e) 

Petitioner is entitled to the Small Business Property Claim Under MCL 211.9o 

which was timely filed with the Township. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: May 18, 2026 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: $250.00

Page 4

ftllkhigan DeBadment sJ Treasury

5076 iRev.07-25)

Pareel Number

211-900=000-060=1 0

Small Business Property Tax Exemption Claim Under tlfiCL 21,l.9o

This form ie to bc filed with the local unit {City or Township) where the personal property is located. Please contact the loeal unit where

tha personal property is located for their mailing address. This form lS NOT to be mailed to the Miehigan Department of Treasury or

Miehigan Stat6 Tai eommissisn. This ferm must be filed no later than February 2A,2A28 (postmark is aeeeptable). Late filed formo

may be filed directly with the 2028 March Board of Review prior to the closure of the March Baard.

This form must be filled out in it's entir-ety" Failure to fill out the form completely can be eause for denial of the exemption. Tbxpayers should

pay particular attention to ineluding contact information, including phone nu.mber and ernail address.

General lnformatisn

Bwiness t'lame

Golf Hard, LLC

Name and Mailing Address of Owner(s) or Partners (if sole proprietarship or partnership) = attach a separate sheet if neeessary

Laura Kane

7044 Walkcr Rd

Carsonville" Ml4841S

Name oJ tocal Unit of Govemment

City:

Township: Sanilac TwP.

Village:

Gsunty Where the Property is tocated

Sanilae

Parcel Number

21 1 -900-000-060-1 0

Assumed Name{s) Used by Legal Entity {if any)

0wner Telephone Number

{810) 622-9961

Date Business Began in Local Tax Colleeting Unit

7fi4i2421

Deseription ef Owner's Business Astivity

Golf Course

Name,

Page 5

lichigan

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

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

Golf Hard LLC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302-2073

Telephone Number

2487018529

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

lhallahan@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

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

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1441 N. Lakeshore Road

Sanilac Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48469

Taxing Authority (City or Township)

Township Of Sanilac (SANILAC) 

County

Sanilac

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.)

N/A

 

 

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:

211-900-000-060-10

Classification of Property: Personal (check one)

Commercial (check one)

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

42300

Current Taxable Value as established by the Board of Review:

42300

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

0

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

0

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

0

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051886009864

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.

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

Golf Hard LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001093

Township Of Sanilac, 

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 16, 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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Golf Hard LLC, 

 

Petitioner, 

 

vs. 

 

Sanilac Township, 

 

Respondent. 

MOAHR Docket No. 26-______ 

_____________________________________________________________________________/ 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows: 

1. 

The property that is the subject of this appeal consists of: 

☐ one real parcel 

☐ multiple contiguous real parcels 

☒ personal property. A timely filed Personal Property Statement and Small Business 

Property Tax Exemption was filed with Respondent and are attached hereto 

 

2. 

The subject property is: 

Parcel Number 

Address 

Real/ 

Personal 

Classification 

211-900-000-060-10 

1441 N Lakeshore Rd 

Personal 

251 

 

3. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s 

 

☒ March, ☐ July, ☐ December Board of Review. 

4. 

This appeal is timely filed after Respondent, in retaliation to tax appeals filed in the matters 

of M25 Land Holdings v Sanilac Township, Docket Nos. 23-000836 and 23-000837, 

assessed Petitioner’s personal property, notwithstanding that it is exempt from taxation.

Page 2

5. 

The subject property is located in Sanilac County. 

6. 

The assessment(s) were established by the Respondent identified above. 

7. 

Petitioner’s legal residence or principal office address is: 421 S. Ridge Road, Carsonville, 

MI 48419-9262. 

8. 

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 211.9o. 

9. 

The tax year at issue is 2026. 

10. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

11. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$0 

$0 

$0 

 

12. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

13. 

Petitioner requests that the Tribunal reduce the 2026 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

14. 

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;

Page 3

(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 is based upon the application of wrong principles; 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner, its constitutional rights of 

uniformity, equal protection and due process of law; 

(e) 

Petitioner is entitled to the Small Business Property Claim Under MCL 211.9o 

which was timely filed with the Township. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: May 18, 2026 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: $250.00

Page 4

ftllkhigan DeBadment sJ Treasury

5076 iRev.07-25)

Pareel Number

211-900=000-060=1 0

Small Business Property Tax Exemption Claim Under tlfiCL 21,l.9o

This form ie to bc filed with the local unit {City or Township) where the personal property is located. Please contact the loeal unit where

tha personal property is located for their mailing address. This form lS NOT to be mailed to the Miehigan Department of Treasury or

Miehigan Stat6 Tai eommissisn. This ferm must be filed no later than February 2A,2A28 (postmark is aeeeptable). Late filed formo

may be filed directly with the 2028 March Board of Review prior to the closure of the March Baard.

This form must be filled out in it's entir-ety" Failure to fill out the form completely can be eause for denial of the exemption. Tbxpayers should

pay particular attention to ineluding contact information, including phone nu.mber and ernail address.

General lnformatisn

Bwiness t'lame

Golf Hard, LLC

Name and Mailing Address of Owner(s) or Partners (if sole proprietarship or partnership) = attach a separate sheet if neeessary

Laura Kane

7044 Walkcr Rd

Carsonville" Ml4841S

Name oJ tocal Unit of Govemment

City:

Township: Sanilac TwP.

Village:

Gsunty Where the Property is tocated

Sanilae

Parcel Number

21 1 -900-000-060-1 0

Assumed Name{s) Used by Legal Entity {if any)

0wner Telephone Number

{810) 622-9961

Date Business Began in Local Tax Colleeting Unit

7fi4i2421

Deseription ef Owner's Business Astivity

Golf Course

Name,

Page 5

lichigan

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

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

Golf Hard LLC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302-2073

Telephone Number

2487018529

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

lhallahan@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

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

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1441 N. Lakeshore Road

Sanilac Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48469

Taxing Authority (City or Township)

Township Of Sanilac (SANILAC) 

County

Sanilac

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.)

N/A

 

 

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:

211-900-000-060-10

Classification of Property: Personal (check one)

Commercial (check one)

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

42300

Current Taxable Value as established by the Board of Review:

42300

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

0

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

0

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

0

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051886009864

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.