Michigan

Kpg Holland Petitioner Vs. City Of Holland Respondent

Petitioner: Kpg Holland
Respondent: City Of Holland

Case overview

Docket number: 26-001550-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Ottawa
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Answer was received	RESP	Not recorded	10/22/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	10/22/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	09/29/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/19/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/19/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/27/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

proof of service-answer to petition-SNT.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

KPG HOLLAND, 

 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 26-001550-TT 

 

CITY OF HOLLAND, 

 

 

 

Parcel No.: 70-16-26-300-075 

 

 

Respondent. 

 

 

Paul M. Jones, Jr. (P82235) 

Jones Pyatt Law, LLC 

Representative for Petitioner 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

(317) 991-1864 

paul@jonespyattlaw.com 

 

Vincent L. Duckworth (P64222) 

Rachel L. Hillegonds (P67684) 

Attorney for Respondent 

Cunningham Dalman, P.C. 

321 Settlers Road 

Holland, MI 49423 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

 

 

PROOF OF SERVICE 

 

The undersigned verifies that on October 22, 2026, a copy of Respondent’s Answer to the 

Petition, and this Proof of Service herein were served upon: 

 

Paul M. Jones, Jr. 

 

Jones Pyatt Law, LLC 

 

435 East Main Street, Suite 220 

 

Greenwood, IN 46143 

 

via email to: paul@jonespyattlaw.com, as provided in the Michigan Tax Tribunal Rule 792.10211 

and MCR 2.107. 

 

 

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

belief. 

 

 

 

 

 

 

 

 /s/ Lisa Morales 

 

 

 

 

 

 

 

 

 

 

Lisa Morales

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001550

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Holland (OTTAWA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Vincent

M.I.

L

Last Name

Duckworth

Firm Name (if any)

Cunningham Dalman, P.C.

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

321 Settlers Road

Suite 2

City or Town

Holland

State

 Michigan

ZIP Code

49423

Telephone Number

6153921821

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

vince@cunninghamdalman.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Vincent L. Duckworth

/s/

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answer to petition-SNT.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

KPG HOLLAND, 

 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 26-001550-TT 

 

CITY OF HOLLAND, 

 

 

 

Parcel No.: 70-16-26-300-075 

 

 

 

Respondent. 

 

 

Paul M. Jones, Jr. (P82235) 

Jones Pyatt Law, LLC 

Representative for Petitioner 

435 East Main Street, Suite 220 

Greenwood, IN 46143 

(317) 991-1864 

paul@jonespyattlaw.com 

 

Vincent L. Duckworth (P64222) 

Rachel L. Hillegonds (P67684) 

Attorney for Respondent 

Cunningham Dalman, P.C. 

321 Settlers Road 

Holland, MI 49423 

(616) 392-1821 

vince@cunninghamdalman.com 

rachel@cunninghamdalman.com 

 

 

ANSWER TO ENTIRE TRIBUNAL PROPERYT TAX PETITION 

 

Respondent, City of Holland, by and through its attorneys, Cunningham Dalman, P.C., and 

for its Answer to Entire Tribunal Property Tax Petition states as follows: 

1. 

Property Parcel No. 70-16-26-300-075. 

ANSWER: Admitted. 

2. 

The property identified above is _X_real ___personal. 

ANSWER: Admitted. 

3. 

Not applicable. 

4. 

Not applicable. 

5. 

Not applicable. 

6. 

The property is identified above is classified as 201-Commercial-Improved.

Page 2

2 

ANSWER: Admitted. 

 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s ___ March ___ July ___December Board of Review. 

ANSWER: Upon information and belief, Petitioner did not appeal to the Board of Review. 

 

8. 

Not applicable. 

9. 

Not applicable. 

10. 

The property or properties at issue are located in Ottawa County. The property or 

properties’ address is: 1269 E 16th St, Holland, MI 49423. 

ANSWER: Admitted. 

11. 

The assessment or assessments at issue were established by (applicable local 

governmental unit): City of Holland. 

ANSWER: Admitted. 

12. 

Petitioner’s legal residence or principal office address is: 5100 Charles Ct, Ste 101, 

Zionsville, IN 46077. 

ANSWER: Respondent is without sufficient information to admit or deny the allegations, 

and leaves Petitioner to its strictest proofs. 

 

13. 

This appeal involves issues relating to (check all that are applicable): 

 X the property or properties’ true cash and taxable values 

 the property or properties’ taxable value only 

 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

 

__ uniformity of the property or properties’ assessment 

 

 _ the property or the properties’ exemption from ad valorem taxation under MCL ____ 

ANSWER: Respondent is without sufficient information to admit or deny the allegations, 

and leaves Petitioner to its strictest proofs. 

 

14. 

The tax year(s) at issue are: 2026.

Page 3

ANSWER: Admitted.

15.

Not applicable.

16.

The values for the property identified above as established by Respondent’s Board

of Review are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

35,531,800

17,765,900

17,456,535

ANSWER: Admitted.

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

29,000,000

14,500,000

ANSWER: Admitted, in part, to the extent Petitioner contends certain values should be

applied to the property, but denied that Petitioner’s claimed values are accurate because

they grossly understate the actual value of the subject property.

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

6,531,800

3,265,900

2,956,535

ANSWER: Respondent admits that the values in dispute are correct but denies that the

values in dispute are proper for the actual values of this property.

19.

Petitioner requests the following relief (attach additional page if necessary):

Reduction of TCV, SEV and AV as indicated in paragraph 17.

ANSWER: Denied that Petitioner is entitled to this relief in that Petitioner’s allegations

understate the value of the property.

20.

List the separate and specific facts upon which Petitioner relies to support the relief

requested (attach additional page if necessary):

Comparable sales and/or income capitalization analysis. Petitioner may obtain an appraisal for the

purpose of this appeal. Valuation evidence will be provided in accordance with the Tribunal's

disclosure schedule.

Page 4

4 

ANSWER: Denied. 

 

 

WHEREFORE, Respondent requests that the tribunal dismiss this proceeding and award 

Respondent its costs and attorney fees. 

 

Dated: October 22, 2026 

 

 

By: 

/s/ Vincent L. Duckworth 

 

 

 

 

 

 

 

 

 

Vincent L. Duckworth (P64222) 

 

 

 

 

 

 

 

Cunningham Dalman, P.C. 

 

 

 

 

 

 

 

City Attorney 

 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

 

321 Settlers Road, P.O. Box 1767 

 

 

 

 

 

 

 

Holland, MI 49422-1767 

 

 

 

 

 

 

 

(616) 392-1821

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001550

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Holland (OTTAWA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Vincent

M.I.

L

Last Name

Duckworth

Firm Name (if any)

Cunningham Dalman, P.C.

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

321 Settlers Road

Suite 2

City or Town

Holland

State

 Michigan

ZIP Code

49423

Telephone Number

6153921821

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

vince@cunninghamdalman.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Vincent L. Duckworth

/s/

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KPG Holland_Proof of Petition_Holland-Ottawa-26'.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

 

KPG HOLLAND, 

 

 

 

) MOAHR Docket No.: 26-001550 

 

 

 

 

 

 

) 

 

 

Petitioner, 

 

 

) Parcel No.: 70-16-26-300-075 

 

 

) 

 

v. 

 

 

 

 

 

) 

 

 

) 

 

 

 

 

CITY OF HOLLAND, 

 

 

) 

 

 

) 

 

 

Respondent. 

 

) 

 

 

 

 

 

 

 

 

 

______________________________________________________________________________ 

 

Paul M. Jones, Jr. 

 

 

Jones Pyatt Law, LLC 

 

435 East Main Street, Suite 220 

 

Greenwood, IN 46143 

TEL: (317) 991-1864 

 

 

E-mail: paul@jonespyattlaw.com 

Attorney No.: P82235 

______________________________________________________________________________ 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

Mandy Jonte states that on September 22, 2026, she served by U.S. certified mail, return 

receipt requested, a copy of the foregoing documents relative to the above-captioned matter: 

Case Information Sheet, Entire Tribunal Property Tax Petition, Notice of Docket Number and 

Proof of Service to: 

 

City of Holland 

Assessing Office 

Attn: City Assessor 

270 S River Ave, 1st Floor 

Holland, MI 49423 

 

 

 

City of Holland 

Attn: City Clerk 

270 S River Ave, 2nd Floor 

Holland, MI 49423

Page 2

Mandy Jonte states that on September 22, 2026 she served by U.S. first-class mail, a copy of the 

Petition relative to the above-captioned matter: Case Information Sheet, Entire Tribunal 

Property Tax Petition, Notice of Docket Number and Proof of Service to: 

 

 

Ottawa County 

Equalization Department 

Attn: Equalization Director 

 12220 Fillmore St, Rm 110 

 West Olive, MI 49460 

 Ottawa County 

Attn: County Clerk 

 12220 Fillmore St, Rm 130 

 West Olive, MI 49460 

Holland Public Schools 

Attn: BOE Secretary 

 320 West 24th St 

 Holland, MI 49423 

Michigan Department of Treasury 

State Treasurer 

430 W Allegan St 

Lansing, MI 48933-1592 

 

 

 

 

 

Dated: September 22, 2026 

 

 

 

 

/s/Mandy Jonte 

 

 

 

 

 

 

 

 

Mandy Jonte 

 

 

 

 

 

 

 

 

Paralegal 

 

 

 

 

 

 

 

 

Jones Pyatt Law, LLC 

 

 

 

 

 

 

 

 

435 E Main St, Suite 220 

 

 

 

 

 

 

 

 

Greenwood, IN 46143 

 

 

 

 

 

 

 

 

mandy@jonespyattlaw.com

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001550

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: KPG Holland_Proof of Petition_Holland-Ottawa-26'

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

KPG Holland

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

5100 Charles Ct

Ste 101

City or Town

Zionsville

State

Indiana

ZIP Code

46077

Telephone Number

3179911865

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

paul@jonespyattlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Paul

M.I.

M

Last Name

Jones, Jr.

Firm Name (if any)

Jones Pyatt Law, LLC

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

435 East Main ST.

Suite 220

City or Town

Greenwood

State

Indiana

ZIP Code

46143

Telephone Number

317-223-5441

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

paul@jonespyattlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1269 E 16th St

Holland

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49423

Taxing Authority (City or Township)

City Of Holland (OTTAWA) 

County

Ottawa

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

70-16-26-300-075

Classification of Property: Real (check one)

Commercial (check one)

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

17765900

Current Taxable Value as established by the Board of Review:

17456535

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

29000000

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

14500000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Paul M. Jones, Jr.

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787079313

Supporting Waiver Documents:

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MTT_Shoreline_KPG_26'.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

KPG HOLLAND

City of Holland-Ottawa

70-16-26-300-075

201 Commercial-Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

 

 

 

 

 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

Ottawa

1269 E 16th St 

Holland, MI 49423

City of Holland

5100 Charles Ct, Ste 101 

Zionsville, IN 46077

x

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

Petitioner contends that the values for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

35,531,800

17,765,900

17,456,535

2026

29,000,000

14,500,000

14,500,000

2026

6,531,800

3,265,900

2,956,535

Reduction of TCV, SEV and AV as indicated in paragraph 17. 

Comparable sales and/or income capitalization analysis. Petitioner may obtain an 

appraisal for the purpose of this appeal. Valuation evidence will be provided in 

accordance with the Tribunal's disclosure schedule.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

Email Address: _________________________________________________________ 

Mailing Address:

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ET_Notice_of_Docket_Number.2026-08-19_06-42-47.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

KPG Holland,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001550

City Of Holland,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

docket number has been assigned to that petition. This docket number shall be noted

on the petition and the petition shall be served within 45 days of the issuance of

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

issuance of this notice evidencing the service of the petition.

If you submitted a proof of service with the petition, you must still serve the petition and

file a second proof of service including the docket number, pursuant to this notice.

Failure to serve the petition and file a proof of service within 45 days of the issuance of

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

days after the date of service of the petition with noted docket number.” Failure to do so

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this

case. Further, the assignment of the docket number does not mean that the Tribunal

has authority over the petition or that the petition complies with statutory requirements

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 19, 2026

PROOF OF SERVICE

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

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

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

representatives.