Kap-Land LLC, Petitioner V Township Of Richland, 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 

Kap-Land LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003600 

 

Richland Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on October 9, 2025. The 

POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below 

to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with 

the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions 

to the POJ).” 

 

Neither party filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law. The ALJ’s determination is 

supported by the testimony and evidence and applicable statutory and case law. 

 

Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this 

case.1 The Tribunal also incorporates by reference the Findings of Fact and 

Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

The property’s special assessment, as established by Respondent, is: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Special Assessment to be Levied

Road Paving

$5,511.64

 

The property’s final special assessment, as determined by the Tribunal, is: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Special Assessment to be Levied

Road Paving

$5,511.64

 

IT IS SO ORDERED. 

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003600 

Page 2 of 3 

 

IT IS FURTHER ORDERED that the docket is CORRECTED to reflect Kap-Land LLC 

as Petitioner in this matter. 

 

IT IS FURTHER ORDERED that Respondent shall cause its records to be corrected to 

reflect the special assessment as finally shown in this Final Opinion and Judgment 

within 20 days of the entry of this Final Opinion and Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected special assessment shall collect the assessment and any applicable interest or 

issue a refund within 28 days of entry of this Final Opinion and Judgment. 

 

This Final Opinion and Judgment resolves the last pending claim and closes this case. 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

electronic service, and proof demonstrating that

Page 3

MTT

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 

Kap-Land LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003600 

 

Richland Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on October 9, 2025. The 

POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below 

to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with 

the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions 

to the POJ).” 

 

Neither party filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law. The ALJ’s determination is 

supported by the testimony and evidence and applicable statutory and case law. 

 

Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this 

case.1 The Tribunal also incorporates by reference the Findings of Fact and 

Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

The property’s special assessment, as established by Respondent, is: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Special Assessment to be Levied

Road Paving

$5,511.64

 

The property’s final special assessment, as determined by the Tribunal, is: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Special Assessment to be Levied

Road Paving

$5,511.64

 

IT IS SO ORDERED. 

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003600 

Page 2 of 3 

 

IT IS FURTHER ORDERED that the docket is CORRECTED to reflect Kap-Land LLC 

as Petitioner in this matter. 

 

IT IS FURTHER ORDERED that Respondent shall cause its records to be corrected to 

reflect the special assessment as finally shown in this Final Opinion and Judgment 

within 20 days of the entry of this Final Opinion and Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected special assessment shall collect the assessment and any applicable interest or 

issue a refund within 28 days of entry of this Final Opinion and Judgment. 

 

This Final Opinion and Judgment resolves the last pending claim and closes this case. 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

electronic service, and proof demonstrating that

Page 3

MTT

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 

 

Katharine Boudeman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003600 

 

Richland Township, 

 

Case Type: Special Assessment 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER CORRECTING DOCKET 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

August 26, 2025 

Appearances on Behalf of Petitioner: 

Katharine Boudeman 

Appearances on Behalf of Respondent: Robert Thall 

 

PROPOSED JUDGMENT 

 

The special assessment at issue shall be as follows: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Total Amount to be Levied

Road Paving

$5,511.64

 

PROCEDURAL HISTORY 

 

Petitioner protested the special assessment at the hearing held to confirm the special 

assessment roll. The hearing was held on June 18, 2024. 

 

The special assessment roll was confirmed at the hearing. 

 

Petitioner filed a petition with the Tribunal on June 28, 2024, and Respondent filed an 

answer on December 2, 2024. 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is as follows:

Page 2

MTT Docket No. 24-003600 

Page 2 of 9 

 

1. Whether the benefit from the special assessment is proportional to the cost of the 

improvement. 

 

The Michigan Supreme Court has held: 

 

A special assessment is a levy upon property within a specified district. 

Although it resembles a tax, a special assessment is not a tax. In contrast 

to a tax, a special assessment is imposed to defray the costs of specific 

local improvements, rather than to raise revenue for general governmental 

purposes . . . . In other words, a special assessment can be seen as 

remunerative; it is a specific levy designed to recover the costs of 

improvements that confer local and peculiar benefits upon property within 

a defined area.1 

 

Special assessments “are permissible only when the improvements result in an 

increase in the value of the land specially assessed,”2 and to be valid “‘there must be 

some proportionality between the amount of the special assessment and the benefits 

derived therefrom.’”3 The Court of Appeals has held that “[t]he essential question is not 

whether there was any change in market value, but rather whether the market value of 

the assessed property was increased as a result of the improvement.”4 Further, 

Common sense dictates that in order to determine whether the market 

value of an assessed property has been increased as a result of an 

improvement, the relevant comparison is not between the market value of 

the assessed property after the improvement and the market value of the 

assessed property before the improvement, but rather it is between the 

market value of the assessed property with the improvement and the 

market value of the assessed property without the improvement.5 

 

It is well settled, however, that municipal decisions regarding special assessments are 

presumed valid and should generally be upheld.6 

 

When reviewing the validity of special assessments, it is not the task of 

courts to determine whether there is ‘a rigid dollar-for-dollar balance 

between the amount of the special assessment and the amount of the 

benefit . . . .’ Rather, a special assessment will be declared invalid only 

when the party challenging the assessment demonstrates that ‘there is a 

substantial or unreasonable disproportionality between the amount 

assessed and

Page 3

MTT

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 

 

Katharine Boudeman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003600 

 

Richland Township, 

 

Case Type: Special Assessment 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER CORRECTING DOCKET 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

August 26, 2025 

Appearances on Behalf of Petitioner: 

Katharine Boudeman 

Appearances on Behalf of Respondent: Robert Thall 

 

PROPOSED JUDGMENT 

 

The special assessment at issue shall be as follows: 

 

Parcel Number: 03-02-176-013 

Type of Special Assessment

Total Amount to be Levied

Road Paving

$5,511.64

 

PROCEDURAL HISTORY 

 

Petitioner protested the special assessment at the hearing held to confirm the special 

assessment roll. The hearing was held on June 18, 2024. 

 

The special assessment roll was confirmed at the hearing. 

 

Petitioner filed a petition with the Tribunal on June 28, 2024, and Respondent filed an 

answer on December 2, 2024. 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is as follows:

Page 2

MTT Docket No. 24-003600 

Page 2 of 9 

 

1. Whether the benefit from the special assessment is proportional to the cost of the 

improvement. 

 

The Michigan Supreme Court has held: 

 

A special assessment is a levy upon property within a specified district. 

Although it resembles a tax, a special assessment is not a tax. In contrast 

to a tax, a special assessment is imposed to defray the costs of specific 

local improvements, rather than to raise revenue for general governmental 

purposes . . . . In other words, a special assessment can be seen as 

remunerative; it is a specific levy designed to recover the costs of 

improvements that confer local and peculiar benefits upon property within 

a defined area.1 

 

Special assessments “are permissible only when the improvements result in an 

increase in the value of the land specially assessed,”2 and to be valid “‘there must be 

some proportionality between the amount of the special assessment and the benefits 

derived therefrom.’”3 The Court of Appeals has held that “[t]he essential question is not 

whether there was any change in market value, but rather whether the market value of 

the assessed property was increased as a result of the improvement.”4 Further, 

Common sense dictates that in order to determine whether the market 

value of an assessed property has been increased as a result of an 

improvement, the relevant comparison is not between the market value of 

the assessed property after the improvement and the market value of the 

assessed property before the improvement, but rather it is between the 

market value of the assessed property with the improvement and the 

market value of the assessed property without the improvement.5 

 

It is well settled, however, that municipal decisions regarding special assessments are 

presumed valid and should generally be upheld.6 

 

When reviewing the validity of special assessments, it is not the task of 

courts to determine whether there is ‘a rigid dollar-for-dollar balance 

between the amount of the special assessment and the amount of the 

benefit . . . .’ Rather, a special assessment will be declared invalid only 

when the party challenging the assessment demonstrates that ‘there is a 

substantial or unreasonable disproportionality between the amount 

assessed and

Page 3

MTT

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 

AUG 1 

52005 

MICHIGAN TAX TRIBUNAL 

DATE: 

August 11, 2025 

TO: 

Michigan Tax Tribunal 

Small Claims Division 

PO Box 30232 

Lansing, MI 48909 

FROM: 

Katharine Boudeman (dba Kap-Land LLC) - Petitioner 

9529 Sterling Road 

Richland, Ml 49083 

RE: 

Katharine Boudeman vs. Township of Richland 

MTT Dockett No. 24-003600-TT 

Dear Chief Clerk, 

Enclosed is the Petitioner’s written evidence for this matter: 

1. 

Explanation and Reason for Appeal — Property Tax Appeal Petition Form 

2. 

Attachments with cover letter and Exhibits E-1 to E-8 

The Petitioner, Katharine Boudeman dba Kap-Land LLC, respectfully requests that this 

evidence be accepted within 21 days of the hearing date on August 26, 2025 and that the 

special assessment be repealed. 

Sincerely, 

Kitfows "Boudorrmon 

Katharine Boudeman

Page 2

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner's Contact Information 

First Name 

“A 

Last Name/Company Name 

thor Ne. 

ocudemaon 

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

9539 Stechng 

Road 

City or Town 

State 

i 

ZiP Vile 

- 

Richland 

MT 

H90%3 

Telephone Number 

209-998 b743 

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

Southpans 790) acl. com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

21P 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 

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

parcels are you 

Yes* 

[J No 

[NA 

appealing? 

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

J 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you witl be defaulted. 

M-43 

Hwy 

Property Address (No., Street, City, ST, ZIP) [if multiple, list first property's address} 

Parcel identification Number): 

03-02-7b-013

Page 3

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 

See enclosed cover |etfer and Exhibits £-| to 8 

" fet hioner’s Evidence For Fearing) 

Section 5: Jurisdictional Issues 

N 

Did you protest the special assessment at the hearing held to confirm the special assessment roli? Xx Yes 

[] No 

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

lofIg/a03Y 

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: 

w 

Bilfocone A. Rondorcar 

3, [965

Page 4

Cover Lefer 

RE: KATHARINE BOUD! 

VS. 

TOW 

IP 

OF RICHLAND 

MTT DOCKET NO. 24-003600-TT 

EXHIBITS & EVIDENCE FOR HEARING 

1, Katharine Boudeman dba Kap-Land LLC, am appealing my parcel #03-02-176-013 from being included in the 

Richland Township, Kalamazoo County Tanglewood Hills/Sterling Avenue Special Assessment District (SAD) with a 

special tax assessment of $5,511.64 per parcel to repave Sterling Avenue (a private neighborhood road). The 

township indicated that this parcel is located at the dead end of Sterling Avenue and, therefore, has “frontage” on 

Sterling Avenue so it must be included in this project. 

| am appealing my parcel #03-02-176-013 from being included in the SAD for the following reasons: 

1. 

The 

parcel 

is a “vacant” 45 acres

Page 5

|

Page 6

E

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 

KATHARINE BOUDEMAN, 

Petitioner, 

MTT Docket No. 24-003600-TT 

v 

TOWNSHIP OF RICHLAND, 

Respondent. 

Katharine Boudeman 

IN PRO PER 

9529 Sterling Ave. 

Robert E. Thall (P46421) 

BAUCKHAM, THALL, SEEBER, 

. 

KAUFMAN & KOCHES, P.C. 

Go) 965.01. 20 

Attorney for Respondent 

470 W. Centre Ave., Ste. A 

Southpaw769@aol.com 

Portage, MI 49024 

269-382-4500 

thall@michigantownshiplaw.com 

PROOF OF SERVICE 

Sandra L. Bosse states that on August 5g 

, 2025, she served a copy of an Respondent’s 

Written Evidence and Proof of Service in this matter by first-class mail, postage fully prepaid, 

upon Petitioner’s at the address as listed above. 

Sandra LL. Bosse

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

BAUCKHAM, 

470 W. CENTRE AVE, SUITE A 

PORTAGE, MI 49024-5362 

THALL, SEEBER, KAUFMAN & KOCHES P.C. 

ATTORNEYS AT LAW 

201 STATE STREET, SUITE 10 

CHARLEVOIX, MI 49720-1371 

TELEPHONE (269) 382-4500 

FAX (269) 382-2040 

www.michigantownshiplaw.com 

ROBERT E. THALL 

ROXANNE C. SEEBER 

CATHERINE P. KAUFMAN 

T. SETH KOCHES 

LORI COATES HAY 

JOSHUA E. THALL 

MICHAEL W. BILA 

ERIN J. GESCHWENDT 

NICOLE E. ESSAD 

State of Michigan 

Michigan Tax Tribunal 

Small Claims Division 

PO Box 30232 

Lansing, MI 48909-7732 

JOHN H. BAUCKHAM 

1923 - 2015 

HARRY F. SMITH 

1906 — 1972 

BRYAN E. GRAHAM (Of Counsel) 

August 5, 2025 

RE: 

Katharine Boudeman v Township of Richland 

MTT Docket No. 24-003600-TT 

Dear Chief Clerk, 

Please consider the following as Respondents written evidence in this matter: 

1. 

Answer Form with attachments. 

2. 

Deed to property. 

3. 

Articles of Organization of subject property owner. 

4. 

Photo of Sterling Avenue street end accessing the subject property. 

5. 

Overhead view of subject property. 

The Respondent Township respectfully requests that the subject parcel’s special assessment be 

upheld. 

Sincerely,

Page 2

EXHIBIT 1

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MOAHR DOCKET NO. 24-003600 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special assessment confirmation 

roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in default 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township Of Richland (KALAMAZOO) 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

MI 

Last Name 

Robert 

E 

Thall 

Firm Name (if any) 

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

470 W. Centre Ave., Suite A 

City or Town 

State 

ZIP Code 

Portage 

Michigan 

49024-5362 

Telephone Number 

Fax Number 

269-382-4500 

269-382-2040 

E-mail Address 

thall @michigantownshiplaw.com 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

03-02-176-013 

Tf multiple parcels are being appealed are they contiguous or adjoining? 

N/A 

Taxing Authority (City or Township) 

County 

Township Of Richland (KALAMAZOO) 

Kalamazoo

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

See Attached Section 4. 

Section 5: Jurisdictional Issues 

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

Yes 

‘What was the date of the hearing held to confirm the special assessment roll? 

6/18/2024 

How many years is the special assessment being levied? 

What is the total amount of the special assessment being levied (per parcel)? 

15 

5511.75 

‘What is the basis for the special assessment? Identify the applicable statutory provision. 

PA 188 of 1954; 

MCL 41.722(m). 

Electronic Signature *Typing your name below will serve as your signature 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/_Robert E Thall

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MTT DOCKET NO. 24-003600-TT 

default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279(4), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special 

assessment confirmation roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in 

Section 1: Respondent’s Contact Information 

Unit of

Page 6

rime

Page 7

7401

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

Katharine Boudeman,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003600

Township Of Richland, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

August 26, 2025 

HEARING TIME:

11:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003600

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a

Page 3

MTT

Page 4

M

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

Katharine Boudeman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003600

Township Of Richland,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 18, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 11, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Katharine Boudeman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003600

Township Of Richland,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 18, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 11, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Katharine Boudeman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003600

Township Of Richland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003600

Page 2 of 8

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 11, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Katharine Boudeman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003600

Township Of Richland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small

Page 4

MT

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

pcre, 

a) 

on 

Soi 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MTT DOCKET NO. 24-003600-TT 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279(4), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special 

assessment confirmation roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in 

default. 

Section 1: Respondent’s Contact Information 

Unit of Government: 

Richland Township, Kalamazoo County 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

Mm. 

Last Name 

Robert 

E. 

Thall 

mm 

Bauckham, Thall, Seeber, Kaufman & Koches, P.C. 

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

470 W. Centre Ave. Ste. A 

City or Town 

State 

ZIP Code 

Portage 

Mi 

49024 

Telephone Number 

Fax Number 

(269) 382-4500 

(269) 382-2040 

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

thall@michigantownshiplaw.com 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

03-02-176-013 

If multiple parcels are being appealed are they contiguous or adjoining? 

Oves 

Ono 

[na 

Taxing Authority (City or Township) 

County 

Richland Township 

Kalamazoo

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The subject parcel of real property is located in Richland Township, Kalamazoo County, Michigan and has frontage 

and access off of Sterling Avenue. The Respondent has created a special assessment district pursuant to the 

provisions of Public Act 188 of 1954, as amended, for the purposes of funding proposed road improvements, repairs, 

and maintenance on Sterling Avenue. The subject property was included in the district as having frontage on Sterling 

Avenue. lt is included with the other properties that have frontage on Sterling Avenue. The Township followed proper 

procedure to establish the special assessment and approved the special assessment roll on June 18, 2024 (see 

attached Resolution confirming the special assessment roll). The subject property is within the special assessment 

district and received an assessment. The Township acted within its lawful discretion setting the special assessment 

roll and assessment on the subject parcel which amount is the relative portion of the whole sum to be levied against 

all parcels of land in the special assessment district as the benefit to the parcel of land bears to the total benefit of all 

parcels in the special assessment district. The subject real property receives a special benefit different than owners 

of the public in general as 

it has access and frontage off of Sterling Avenue. 

Section 5: Jurisdictional Issues 

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll? \ Yes 

[No 

What was the date of the hearing held to confirm the special assessment roll? 

06/18/2024 

How many years is the special assessment being levied? 

What is the total amount of the special assessment being levied 

(per parcel)? 

Installment payment over 

1 5 yea rs 5,511.75 one time or 367.45 plus int. at 5% on installment payments 

What is the basis for the special assessment? Identify the applicable statutory provision. 

Public Act 188 of 1954; MCL 41.722(m) 

Signature 

*required 

P77 i "Robert E. Thall P46421

Page 3

7401. North 32M Street 

8 

i C im L A N re 

Richland, Wit 49083 

By) 

as 

Phone: (269) 629-4921 

By 

Aadum 

no Whi 

LE 

t0 29 Parcels 

En — 

RESOLUTION NUMBER 24-06-15

Page 4

RICHLAND

Page 5

7

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 24-003600

Section 1: Respondent’s Contact Information

Unit of Government

Township Of Richland (KALAMAZOO)

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

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

470 W. Centre Ave., Suite A

City or Town

Portage

State

Michigan

ZIP Code

49024-5362

Telephone Number

269-382-4500

Fax Number

269-382-2040

E-mail Address

thall@michigantownshiplaw.com

Section 3: Subject Property Information

Parcel Identification Number(s):

03-02-176-013

If multiple parcels are being appealed are they contiguous or adjoining?

N/A

Taxing Authority (City or Township)

Township Of Richland (KALAMAZOO)

County

Kalamazoo

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special assessment confirmation 

roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 See Attached Section 4.

Section 5: Jurisdictional Issues

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

Yes

What was the date of the hearing held to confirm the special assessment roll?

6/18/2024

How many years is the special assessment being levied?

15

What is the total amount of the special assessment being levied (per parcel)?

5511.75

What is the basis for the special assessment? Identify the applicable statutory provision.

PA 188 of 1954; MCL 41.722(m).

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Robert E Thall

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

Katharine Boudeman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003600

Township Of Richland,

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. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms 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.i 

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

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

By:_______________________________

Entered: November 18, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003600

Page 2 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

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

Katharine Boudeman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003600

Township Of Richland,

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. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms 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.ii 

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

Page 4

MTT Docket No.

Page 5

STATE

Page 6

MT

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 

JUL 02 2024 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Katharine 

Last Name/Company Name 

"Boud ema 

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

A529 Steclina Avenue 

City or Town 

U 

State 

Ai chland 

ZIP Code 

£49083 

Telephone Number 

A9-998- 743 

Fax Number 

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

Southpaw 79 (@ ool. Com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

m.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcelsareyou | [] ves* 

[J No 

[J NA 

appealing? 

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

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

| 

**If 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] 

M-42 

 HwY

Page 2

ye 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

See Adtachment 

4 

| 

Section 5: Jurisdictional Issues 

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

O No 

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

1/18/24 

(act preset at rection) 

Prostected 

In soritha ral 9/24 

( 5&8 Affach ment #2) 

Pretested 

ND PRLSO 

Fee Information: 

Protest was denied by mayority ore at 5/21/24 Huwaship bead 

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

Signature +required 

Petitioner or Attorney/Authorized Representative’s Signature: 

uw HaParme 

O. Bovdsrman 

b/27/24 

ot Ylipi2Yy # 5/21/24 township bead ree Wir 

ne 

“3

Page 3

Aftachment 

# 

| 

| am appealing the SAD & special tax assessment of $5,511.64 per parcel for repaving Sterling 

Avenue (a private neighborhood road). 

The township indicated that this parcel is located at the dead end of Sterling Avenue and, therefore, 

has “frontage” on Sterling Avenue so it must be included in this project. 

| object for the following reasons: 

1a 

The parcel will not receive a “direct and unique benefit” from the project, the property will 

not be “enhanced” by the road improvement, and it will not “impact or increase the market 

value” of the land - which are all requirements to be met for a special tax assessment. 

The parcel is a “vacant” 45 acres of land with no buildings that is located adjacent to 

sterling Avenue. 

(See AflachmenT #3) 

| purchased this land in 2002 from a local farmer to prevent a housing development and the 

land has remained woodlands, marsh and prairie grasses ever since. 

It is my intention to 

place the parcel into a legally binding conservation easement upon my death to prevent any 

future housing developments and to maintain a “nature preserve” in perpetuity. 

The parcel is not located nor is it a parcel in the adjacent registered plat of “Tanglewood 

Hills” (29 parcels) where Sterling Avenue is a private road within that plat. (Sex. Alochment # 3) 

The primary parcel access is M43 Highway, not Sterling Avenue. This is verified by the “draft 

tax

Page 4

A

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

Katharine Boudeman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003600

Township Of Richland,

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 279. 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: October 2, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Katharine Boudeman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003600

Township Of Richland,

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 279. 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: October 2, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUL 02 2024 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Katharine 

Last Name/Company Name 

"Boud ema 

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

A529 Steclina Avenue 

City or Town 

U 

State 

Ai chland 

ZIP Code 

£49083 

Telephone Number 

A9-998- 743 

Fax Number 

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

Southpaw 79 (@ ool. Com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

m.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcelsareyou | [] ves* 

[J No 

[J NA 

appealing? 

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

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

| 

**If 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] 

M-42 

 HwY

Page 2

ye 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

See Adtachment 

4 

| 

Section 5: Jurisdictional Issues 

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

O No 

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

1/18/24 

(act preset at rection) 

Prostected 

In soritha ral 9/24 

( 5&8 Affach ment #2) 

Pretested 

ND PRLSO 

Fee Information: 

Protest was denied by mayority ore at 5/21/24 Huwaship bead 

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

Signature +required 

Petitioner or Attorney/Authorized Representative’s Signature: 

uw HaParme 

O. Bovdsrman 

b/27/24 

ot Ylipi2Yy # 5/21/24 township bead ree Wir 

ne 

“3

Page 3

Aftachment 

# 

| 

| am appealing the SAD & special tax assessment of $5,511.64 per parcel for repaving Sterling 

Avenue (a private neighborhood road). 

The township indicated that this parcel is located at the dead end of Sterling Avenue and, therefore, 

has “frontage” on Sterling Avenue so it must be included in this project. 

| object for the following reasons: 

1a 

The parcel will not receive a “direct and unique benefit” from the project, the property will 

not be “enhanced” by the road improvement, and it will not “impact or increase the market 

value” of the land - which are all requirements to be met for a special tax assessment. 

The parcel is a “vacant” 45 acres of land with no buildings that is located adjacent to 

sterling Avenue. 

(See AflachmenT #3) 

| purchased this land in 2002 from a local farmer to prevent a housing development and the 

land has remained woodlands, marsh and prairie grasses ever since. 

It is my intention to 

place the parcel into a legally binding conservation easement upon my death to prevent any 

future housing developments and to maintain a “nature preserve” in perpetuity. 

The parcel is not located nor is it a parcel in the adjacent registered plat of “Tanglewood 

Hills” (29 parcels) where Sterling Avenue is a private road within that plat. (Sex. Alochment # 3) 

The primary parcel access is M43 Highway, not Sterling Avenue. This is verified by the “draft 

tax

Page 4

A

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.