Kevin Jackson, Retha Jackson, Petitioners 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

Kevin Jackson,Retha Jackson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002547

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

Kevin Jackson

13614 Seneca PKWY

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

Kevin Jackson,Retha Jackson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002547

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

Retha Jackson

13614 Seneca PKWY

Big Rapids , MI 49307

Page 5

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

Kevin Jackson,Retha Jackson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002547

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 6

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF

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 

 

KEVIN & RETHA JACKSON, 

 

 

Petitioners, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002547 

 

PARCEL NO. 54-05-047-004-000 

 

 

______________________________________/ 

 

Kevin & Retha Jackson 

In pro per 

13614 Seneca Parkway 

Big Rapids, MI 49307 

(231) 349-3319 

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 she served a copy of (Revised) Joint Motion 

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

 

Kevin & Retha Jackson 

13614 Seneca Parkway 

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] 

Kevin & Retha Jackson

25-002547-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

Kevin & Retha Jackson (with permission)

7/31/2025

Kevin & Retha Jackson 

7/31/25

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] 

Kevin & Retha Jackson

25-002547-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

 for Kevin & Retha Jackson

7/23/2025

Ross K. Bower II for Kevin & Retha Jackson with permission

7/23/25

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 

Kevin Jackson & Retha Jackson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002547 

 

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 Petitioners, “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 Petitioners’ name in the printed 

name section and should be signed “/s/ ‘Name of Petitioners 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. 25-002547 

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 

 

KEVIN & RETHA JACKSON, 

 

 

Petitioners, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002547 

 

PARCEL NO. 54-05-047-004-000 

 

 

______________________________________/ 

 

Kevin & Retha Jackson 

In pro per 

13614 Seneca Parkway 

Big Rapids, MI 49307 

(231) 349-3319 

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 (Revised) Joint Motion 

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

 

Kevin & Retha Jackson 

13614 Seneca Parkway 

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] 

Kevin & Retha Jackson

25-002547-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

 for Kevin & Retha Jackson

7/23/2025

Ross K. Bower II for Kevin & Retha Jackson with permission

7/23/25

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] 

Kevin & Retha Jackson

25-002547-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

7/11/2025

for Kevin & Retha Jackson with permission

7/11/25

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 

Kevin Jackson & Retha Jackson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002547 

 

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 Petitioners, “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 still be listed on the signature 

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

names of the actual Petitioners. 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).

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 

 

KEVIN & RETHA JACKSON, 

 

 

Petitioners, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002547 

 

PARCEL NO. 54-05-047-004-000 

 

 

______________________________________/ 

 

Kevin & Retha Jackson 

In pro per 

13614 Seneca Parkway 

Big Rapids, MI 49307 

(231) 349-3319 

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 she served a copy of Joint Motion to Withdraw 

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

 

Kevin & Retha Jackson 

13614 Seneca Parkway 

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] 

Kevin & Retha Jackson

25-002547-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

7/11/2025

for Kevin & Retha Jackson with permission

7/11/25

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 

 

KEVIN & RETHA JACKSON, 

 

 

Petitioners, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002547 

 

PARCEL NO. 54-05-047-004-000 

 

 

______________________________________/ 

 

Kevin & Retha Jackson 

In pro per 

13614 Seneca Parkway 

Big Rapids, MI 49307 

(231) 349-3319 

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: June 27, 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 

 

KEVIN & RETHA JACKSON, 

 

 

Petitioners, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002547 

 

PARCEL NO. 54-05-047-004-000 

 

 

______________________________________/ 

 

Kevin & Retha Jackson 

In pro per 

13614 Seneca Parkway 

Big Rapids, MI 49307 

(231) 349-3319 

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 June 27, 2025 she served a copy of Appearance and this 

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

 

Kevin & Retha Jackson 

13614 Seneca Parkway 

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

RECEIVED 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

= 

) 

MIL 

Last Name/Company Name 

Fevin 

5 KeHha 

Jacks 

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

13014 

Seneca FWY 

BG Raps 

M1 "a507 

Telephghe Number 

23(-349-3319 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

Stats 

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 

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

parcelsareyou | [] vest 

[] No** 

vl 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] 

13L14 Seneca Pkwy 

Parcel Identification Number(s): 

Ey -05-047 -004-000

Page 2

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 

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

y 

Preperiy 

LOI 

cyan Fhe value 

Grom 

the 

“eal asses mend 

L donot agree. 

pm 

Section 5. Jurisdictional Issues 

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

[No 

If Yas, what was the date of the hearing held to confirm the special assessment rolt? 

05-13-25 

H Ne, explain: 

Fee Information: 

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

Signature 

*Required 

Petitioner gr Altorney/A 

7 Representative’s Signature: 

is! 4 

7 

/ Ket Jacko

Page 3

Keoisy & Relay Jaokfon 

13614 SENECA Pkwy 

Bic Rarips, MI 49307 

Michigan Tax Tabunal 

Ll 

W. Oftawe St 

Lansing 

, ML 

499 22 

AEH 

0P011 

TEL 

| ETE CE 

PT FL FE ER 

LTR TH

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

Kevin Jackson,Retha Jackson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002547

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: June 27, 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

Kevin Jackson

13614 Seneca PKWY

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

Kevin Jackson,Retha Jackson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002547

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: June 27, 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

Retha Jackson

13614 Seneca PKWY

Big Rapids , MI 49307

Page 5

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

Kevin Jackson,Retha Jackson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No.

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 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

= 

) 

MIL 

Last Name/Company Name 

Fevin 

5 KeHha 

Jacks 

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

13014 

Seneca FWY 

BG Raps 

M1 "a507 

Telephghe Number 

23(-349-3319 

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

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

Stats 

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 

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

parcelsareyou | [] vest 

[] No** 

vl 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] 

13L14 Seneca Pkwy 

Parcel Identification Number(s): 

Ey -05-047 -004-000

Page 2

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 

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

y 

Preperiy 

LOI 

cyan Fhe value 

Grom 

the 

“eal asses mend 

L donot agree. 

pm 

Section 5. Jurisdictional Issues 

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

[No 

If Yas, what was the date of the hearing held to confirm the special assessment rolt? 

05-13-25 

H Ne, explain: 

Fee Information: 

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

Signature 

*Required 

Petitioner gr Altorney/A 

7 Representative’s Signature: 

is! 4 

7 

/ Ket Jacko

Page 3

Keoisy & Relay Jaokfon 

13614 SENECA Pkwy 

Bic Rarips, MI 49307 

Michigan Tax Tabunal 

Ll 

W. Oftawe St 

Lansing 

, ML 

499 22 

AEH 

0P011 

TEL 

| ETE CE 

PT FL FE ER 

LTR TH

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.