James C Fisher, Petitioner V Mecosta County Drain Commissioner, 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

James C Fisher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 15, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

James C Fisher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 15, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JAMES C. FISHER, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002618 

 

PARCEL NO. 54-022-016-500 & 

54-05-022-017-000 

 

 

______________________________________/ 

 

James C. Fisher 

In pro per 

14000 205th Avenue 

Big Rapids, MI 49307 

(231) 796-3333 

Corky131943@yahoo.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on August 13, 2025 she served a copy of Joint Motion to 

Withdraw Appeal and this Proof of Service, upon the following via first class mail: 

 

James C. Fisher 

14000 205th Avenue 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

___________________________________ 

Date 

_____________________________________ 

Petitioner/Representative (sign here) 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

James C. Fisher

25-002618-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

James C. Fisher (with permission)

08/13/2025

James C. Fisher 

08/13/2025

Ross K. Bower II (P70574)

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 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

James C. Fisher

25-002618-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

07/23/2025

For James C. Fisher with permission

07/23/2025

Ross K. Bower II (P70574)

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 

James C Fisher, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002618 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 23, 2025 ORDER GRANTING JOINT MOTION TO 

WITHDRAW 

 

ORDER VACATING JULY 23, 2025 ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER DENYING JOINT MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that it entered an Order 

Granting Joint Motion to Withdraw and Order of Dismissal on July 23, 2025. The 

Tribunal erred in the entry of these orders because the motion to withdraw was signed 

by Respondent’s authorized representative both on behalf of Respondent, and on 

behalf of Petitioner, “with permission.” Pursuant to TTR 215(1): “If a document is 

required to be signed by these rules, the document must be signed by the filing party or, 

if the party is represented by an attorney or authorized representative, by the party or 

the party’s attorney or authorized representative.”1 Although the Tribunal generally 

accepts joint motions signed by one party with the “permission” or “concurrence” of the 

other party, the name of the party for which the signature is being signed must still be 

listed on the signature line. Further, neither a party nor its authorized representative 

may actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioner’s signature 

section of the motion form; the form should list only Petitioner’s name in the printed 

name section and should be signed “/s/ ‘Name of Petitioner’ with permission.” As such, 

the Tribunal finds good cause to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the July 23, 2025 Order Granting Joint Motion to Withdraw is 

VACATED. 

 

IT IS FURTHER ORDERED that the July 23, 2025 of Dismissal is VACATED. 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

Page 2

MTT Docket No. 25-002618 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that the Joint Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: August 11, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

James C Fisher, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002618 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 23, 2025 ORDER GRANTING JOINT MOTION TO 

WITHDRAW 

 

ORDER VACATING JULY 23, 2025 ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER DENYING JOINT MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that it entered an Order 

Granting Joint Motion to Withdraw and Order of Dismissal on July 23, 2025. The 

Tribunal erred in the entry of these orders because the motion to withdraw was signed 

by Respondent’s authorized representative both on behalf of Respondent, and on 

behalf of Petitioner, “with permission.” Pursuant to TTR 215(1): “If a document is 

required to be signed by these rules, the document must be signed by the filing party or, 

if the party is represented by an attorney or authorized representative, by the party or 

the party’s attorney or authorized representative.”1 Although the Tribunal generally 

accepts joint motions signed by one party with the “permission” or “concurrence” of the 

other party, the name of the party for which the signature is being signed must still be 

listed on the signature line. Further, neither a party nor its authorized representative 

may actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioner’s signature 

section of the motion form; the form should list only Petitioner’s name in the printed 

name section and should be signed “/s/ ‘Name of Petitioner’ with permission.” As such, 

the Tribunal finds good cause to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the July 23, 2025 Order Granting Joint Motion to Withdraw is 

VACATED. 

 

IT IS FURTHER ORDERED that the July 23, 2025 of Dismissal is VACATED. 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

Page 2

MTT Docket No. 25-002618 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that the Joint Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: August 11, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

James C Fisher, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002618 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 23, 2025 ORDER GRANTING JOINT MOTION TO 

WITHDRAW 

 

ORDER VACATING JULY 23, 2025 ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER DENYING JOINT MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that it entered an Order 

Granting Joint Motion to Withdraw and Order of Dismissal on July 23, 2025. The 

Tribunal erred in the entry of these orders because the motion to withdraw was signed 

by Respondent’s authorized representative both on behalf of Respondent, and on 

behalf of Petitioner, “with permission.” Pursuant to TTR 215(1): “If a document is 

required to be signed by these rules, the document must be signed by the filing party or, 

if the party is represented by an attorney or authorized representative, by the party or 

the party’s attorney or authorized representative.”1 Although the Tribunal generally 

accepts joint motions signed by one party with the “permission” or “concurrence” of the 

other party, the name of the party for which the signature is being signed must still be 

listed on the signature line. Further, neither a party nor its authorized representative 

may actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioner’s signature 

section of the motion form; the form should list only Petitioner’s name in the printed 

name section and should be signed “/s/ ‘Name of Petitioner’ with permission.” As such, 

the Tribunal finds good cause to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the July 23, 2025 Order Granting Joint Motion to Withdraw is 

VACATED. 

 

IT IS FURTHER ORDERED that the July 23, 2025 of Dismissal is VACATED. 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

Page 2

MTT Docket No. 25-002618 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that the Joint Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: August 11, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

James C Fisher, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002618 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 23, 2025 ORDER GRANTING JOINT MOTION TO 

WITHDRAW 

 

ORDER VACATING JULY 23, 2025 ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER DENYING JOINT MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that it entered an Order 

Granting Joint Motion to Withdraw and Order of Dismissal on July 23, 2025. The 

Tribunal erred in the entry of these orders because the motion to withdraw was signed 

by Respondent’s authorized representative both on behalf of Respondent, and on 

behalf of Petitioner, “with permission.” Pursuant to TTR 215(1): “If a document is 

required to be signed by these rules, the document must be signed by the filing party or, 

if the party is represented by an attorney or authorized representative, by the party or 

the party’s attorney or authorized representative.”1 Although the Tribunal generally 

accepts joint motions signed by one party with the “permission” or “concurrence” of the 

other party, the name of the party for which the signature is being signed must still be 

listed on the signature line. Further, neither a party nor its authorized representative 

may actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioner’s signature 

section of the motion form; the form should list only Petitioner’s name in the printed 

name section and should be signed “/s/ ‘Name of Petitioner’ with permission.” As such, 

the Tribunal finds good cause to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the July 23, 2025 Order Granting Joint Motion to Withdraw is 

VACATED. 

 

IT IS FURTHER ORDERED that the July 23, 2025 of Dismissal is VACATED. 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

Page 2

MTT Docket No. 25-002618 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that the Joint Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: August 11, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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

James C Fisher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

James C Fisher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

James C Fisher, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JAMES C. FISHER, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002618 

 

PARCEL NO. 54-022-016-500 & 

54-05-022-017-000 

 

 

______________________________________/ 

 

James C. Fisher 

In pro per 

14000 205th Avenue 

Big Rapids, MI 49307 

(231) 796-3333 

Corky131943@yahoo.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 23, 2025 she served a copy of Joint Motion to Withdraw 

Appeal and this Proof of Service, upon the following via first class mail: 

 

James C. Fisher 

14000 205th Avenue 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

James C. Fisher

25-002618-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

07/23/2025

For James C. Fisher with permission

07/23/2025

Ross K. Bower II (P70574)

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JAMES C. FISHER, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002618 

 

PARCEL NO. 54-022-016-500 & 

54-05-022-017-000 

 

 

______________________________________/ 

 

James C. Fisher 

In pro per 

14000 205th Avenue 

Big Rapids, MI 49307 

(231) 796-3333 

Corky131943@yahoo.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, MECOSTA COUNTY DRAIN COMMISSIONER, in the above-entitled matter. 

 

 

 

 

 

Dated: July 7, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JAMES C. FISHER, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002618 

 

PARCEL NO. 54-022-016-500 & 

54-05-022-017-000 

 

 

______________________________________/ 

 

James C. Fisher 

In pro per 

14000 205th Avenue 

Big Rapids, MI 49307 

(231) 796-3333 

Corky131943@yahoo.com 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 7, 2025 she served a copy of Appearance and this Proof 

of Service, upon the following via first class mail: 

 

James C. Fisher 

14000 205th Avenue 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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

RECEIVED 

JUN 02 2025 

wiv 

AX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

mM. 

Last Name/Compan R 

JAMES 

C 

| J=Is A 

Mailing Address (No., Street, P.O. Box or 

Rural Route) 

/H0op 

2O0BT 

LUE 

City Tz 

Stats 

«| 

ZIF Code 

[Fea ALLIS 

Vik 

“9387 

Teleffhone ffimber 

AB 

796 

2333 

E-mail Address (do not enter ")é you want MTT Vi 

all APY 

via e-mail) 

CORY 13)9 H3 

. ZOD 

Section 2: Petitioner’s alEraeyiiiioriasd Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

hi are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

vest 

[no 

[] na 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

2 

“i no, you raust file separate appeals for each nor contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, A 

[if muttiple, Hot figut property's address] 

JN S20 z08 

tA AVE 

Parcel Identification Number(s): 

) 

; 

CLD 

~016-500 

an) 54-05-02 -617 000

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

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

Ine 

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

05-13-25 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filing of a Special Assessment Appeal. 

Signatupe 

‘required 

ad rie

Page 3

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aEEmE- 10TH

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

James C Fisher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

James C Fisher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002618

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

RECEIVED 

JUN 02 2025 

wiv 

AX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

mM. 

Last Name/Compan R 

JAMES 

C 

| J=Is A 

Mailing Address (No., Street, P.O. Box or 

Rural Route) 

/H0op 

2O0BT 

LUE 

City Tz 

Stats 

«| 

ZIF Code 

[Fea ALLIS 

Vik 

“9387 

Teleffhone ffimber 

AB 

796 

2333 

E-mail Address (do not enter ")é you want MTT Vi 

all APY 

via e-mail) 

CORY 13)9 H3 

. ZOD 

Section 2: Petitioner’s alEraeyiiiioriasd Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

hi are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

vest 

[no 

[] na 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

2 

“i no, you raust file separate appeals for each nor contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, A 

[if muttiple, Hot figut property's address] 

JN S20 z08 

tA AVE 

Parcel Identification Number(s): 

) 

; 

CLD 

~016-500 

an) 54-05-02 -617 000

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

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

Ine 

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

05-13-25 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filing of a Special Assessment Appeal. 

Signatupe 

‘required 

ad rie

Page 3

JMS c FIFHE 

= 

cre sa 

Big 

oP PY 

07. / 

ERE 

TM 

MAY 2025 PM 6 

L 

CEL 

FORE

NICHICAR Trx 

TRB CARTS TN 

Cl 

WW 

OTTAWA 

ST, 

bANSIvG PH) Hg qok 

CET 

NHLBI 

LA 

A BE 

ERR FY LO 

EER 

A 

FY ETF 

aEEmE- 10TH

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.