Jean A Cousinau, 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

Jean A Cousinau, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002592

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 1, 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

Jean A Cousinau

14330 215th ave

Big Rapids , MI 49307

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

Jean A Cousinau, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002592

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 1, 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jean A Cousinau, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002592

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 1, 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 

 

JEAN A. COUSINEAU, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002592 

 

PARCEL NOS. 54-05-021-012-000; 

 54-05-021-100-001 

 

 

 

______________________________________/ 

 

Jean A. Cousineau 

In pro per 

14330 215th Avenue 

Big Rapids, Michigan 49307 

(231) 740-1226 

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 31, 2025 he served a copy of (Revised) Joint Motion to 

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

Jean A. Cousineau 

14330 215th Ave 

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] 

Jean A. Cousineau

25-002592-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

Jean A. Cousineau (with permission)

7/31/2025

Jean A. Cousineau 

7/31/2025

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] 

Jean A. Cousineau

25-002592-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

 For Jean A. Cousineau

7/23/2025

Ross K. Bower II For Jean A. Cousineau with permission 

7/23/2025

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 

Jean A Cousinau, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

 MTT Docket No. 25-002592 

 

Mecosta County Drain Commissioner, 

 

 Presiding Judge 

Respondent. 

 

 Patricia L. Halm 

 

ORDER DENYING MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that a Joint Motion to 

Withdraw Appeal was filed on July 23, 2025. As with the prior Motion to Withdraw, the 

motion was signed by Respondent’s authorized representative on behalf of 

Respondent, and on behalf of Petitioner, “with permission.” Pursuant to TTR 215(1), 

“[i]f 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, as indicated in the July 23, 2025 order, 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.” 

Therefore, 

 

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

 

 

Entered: July 31, 2025 

 

 

 

By _____________________________ 

ejg/sb 

 

 

 

 

 

 

 

 

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

Page 2

MTT Docket No. 25-002592 

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JEAN A. COUSINEAU, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002592 

 

PARCEL NOS. 54-05-021-012-000; 

 54-05-021-100-001 

 

 

 

______________________________________/ 

 

Jean A. Cousineau 

In pro per 

14330 215th Avenue 

Big Rapids, Michigan 49307 

(231) 740-1226 

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 he served a copy of (Revised) Joint Motion to 

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

Jean A. Cousineau 

14330 215th Ave 

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

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] 

Jean A. Cousineau

25-002592-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

 For Jean A. Cousineau

7/23/2025

Ross K. Bower II For Jean A. Cousineau with permission 

7/23/2025

Ross K. Bower II (P70574)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

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] 

Jean A. Cousineau

25-002592-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

7/11/2025

For Jean A. Cousineau with permission 

7/11/2025

Ross K. Bower II (P70574)

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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 

Jean A Cousinau, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002592 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that a Joint Motion to 

Withdraw Appeal was filed on July 11, 2025. The motion was signed by Respondent’s 

authorized representative 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. In this case, Ross Bower II appears on the petitioner’s signature line instead of the 

name of the actual Petitioner. As such, the motion must be denied. Therefore, 

 

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

 

 

Entered: July 23, 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 

 

 

 

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JEAN A. COUSINEAU, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002592 

 

PARCEL NOS. 54-05-021-012-000; 

 54-05-021-100-001 

 

 

 

______________________________________/ 

 

Jean A. Cousineau 

In pro per 

14330 215th Avenue 

Big Rapids, Michigan 49307 

(231) 740-1226 

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 11, 2025 he served a copy of Joint Motion to Withdraw 

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

Jean A. Cousineau 

14330 215th Ave 

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

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] 

Jean A. Cousineau

25-002592-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

7/11/2025

For Jean A. Cousineau with permission 

7/11/2025

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 

 

JEAN A. COUSINEAU, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002592 

 

PARCEL NOS. 54-05-021-012-000; 

 54-05-021-100-001 

 

 

 

______________________________________/ 

 

Jean A. Cousineau 

In pro per 

14330 215th Avenue 

Big Rapids, Michigan 49307 

(231) 740-1226 

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 2, 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 

 

JEAN A. COUSINEAU, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002592 

 

PARCEL NOS. 54-05-021-012-000; 

 54-05-021-100-001 

 

 

 

______________________________________/ 

 

Jean A. Cousineau 

In pro per 

14330 215th Avenue 

Big Rapids, Michigan 49307 

(231) 740-1226 

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 

 

Brian J. Fox states that on July 2, 2025 he served a copy of Appearance and this Proof of 

Service, upon the following via first class mail: 

Jean A. Cousineau 

14330 215th Ave 

Big Rapids, MI 49307 

 

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

 

belief. 

 

/s/ Brian J. Fox 

 

Brian J. Fox

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Page 1

MAY 2 9 2025 

|i 

] 

1 

Un 

MICHIGAN 

ft 

$100.00 

TAX TRIBUNAL 

De 

JEAN 

COUSTNEA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSKG 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

L: 

t Name/Company Name 

oan 

A 

| Botsine ac 

Mailing Address (No., praia 

ox or 

A Route) 

)HIS0 

DIS 

City 

or Town 

State 

ZIP Code 

Bld Danis 

4290 7 

Telephofe Numbbr 

23) 

740-122 

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

dean.a. cousineaws 

Section 2: Petitioner’s AttarneylAuthorized 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 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] Nor 

[] N/A 

appealing? 

. 

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

/ 

**|f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

J 270 

216th Avenue 

Parcel Identification Number(s): 

bE HOB 

021 

$405 02l 

012, 000 

| ie] 

100 

00]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

T 

do 

not 

agree 

Fhet 

my 

prope rq 

will 

gain 

the 

value, 

from 

The 

Specie) 

assessment 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? [1 Yes 

[Ine 

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

5 - [3 - A5T 

If No, explain: 

Fee Information: 

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

Signature ‘required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist 

SIN A 

( otding eu

Page 3

Jean 

A. Cousin cau 

4 

Co 

HA20 

2158 Ave 

p 

GRAND. RAPIDS MI 493 

Big Rapids, ML H4307 

22 MAY 2025 

PM 6 

L 

Neha qn Tox 

Tr Be &\ 

R.S. Postal Madiltn Address 

LIT 

W. OHawe ST. 

Lansing, ML 48933

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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

Jean A Cousinau,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002592

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 2, 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

Jean A Cousinau

14330 215th ave

Big Rapids , MI 49307

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

Jean A Cousinau,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002592

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 2, 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

MAY 2 9 2025 

|i 

] 

1 

Un 

MICHIGAN 

ft 

$100.00 

TAX TRIBUNAL 

De 

JEAN 

COUSTNEA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSKG 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

L: 

t Name/Company Name 

oan 

A 

| Botsine ac 

Mailing Address (No., praia 

ox or 

A Route) 

)HIS0 

DIS 

City 

or Town 

State 

ZIP Code 

Bld Danis 

4290 7 

Telephofe Numbbr 

23) 

740-122 

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

dean.a. cousineaws 

Section 2: Petitioner’s AttarneylAuthorized 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 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] Nor 

[] N/A 

appealing? 

. 

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

/ 

**|f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

J 270 

216th Avenue 

Parcel Identification Number(s): 

bE HOB 

021 

$405 02l 

012, 000 

| ie] 

100 

00]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

T 

do 

not 

agree 

Fhet 

my 

prope rq 

will 

gain 

the 

value, 

from 

The 

Specie) 

assessment 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? [1 Yes 

[Ine 

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

5 - [3 - A5T 

If No, explain: 

Fee Information: 

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

Signature ‘required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist 

SIN A 

( otding eu

Page 3

Jean 

A. Cousin cau 

4 

Co 

HA20 

2158 Ave 

p 

GRAND. RAPIDS MI 493 

Big Rapids, ML H4307 

22 MAY 2025 

PM 6 

L 

Neha qn Tox 

Tr Be &\ 

R.S. Postal Madiltn Address 

LIT 

W. OHawe ST. 

Lansing, ML 48933

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.