Michigan

Lake Bluff Farms, Petitioner V Township Of Manistee, Respondent

Petitioner: Lake Bluff Farms
Respondent: Township Of Manistee

Case overview

Docket number: 24-003631-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Manistee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
16	Consent Judgment	Not recorded	14	11/14/2024	Not recorded	Download
15	Granted	Not recorded	14	11/14/2024	Not recorded	Download
14	A Stipulation has been received.	Not recorded	Not recorded	11/05/2024	$0.00	Download
13	Order Denying Motion	Not recorded	Not recorded	10/31/2024	Not recorded	Download
12	A Stipulation has been received.	Not recorded	Not recorded	10/26/2024	$25.00	Download
11	Notice of Filing	Not recorded	Not recorded	10/31/2024	Not recorded	Download
10	Attachments to the Answer were filed	Not recorded	Not recorded	10/10/2024	Not recorded	Download
9	Attachments to the Answer were filed	Not recorded	Not recorded	10/10/2024	Not recorded	Download
8	Attachments to the Answer were filed	Not recorded	Not recorded	10/10/2024	Not recorded	Download
7	Attachments to the Answer were filed	Not recorded	Not recorded	10/10/2024	Not recorded	Download
6	Proof of service of petition was received.	Not recorded	Not recorded	10/10/2024	Not recorded	Download
5	Attachments to the Answer were filed	Not recorded	Not recorded	10/10/2024	Not recorded	Download
4	Answer was received	Not recorded	Not recorded	10/10/2024	Not recorded	Download
3	Petition has been verified	PET	1	10/03/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	10/03/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	06/28/2024	$200.00	Download

Documents

24-003631 Consent Judgment_PRE.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

Lake Bluff Farms,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Manistee Township,

Presiding Judge

Respondent.

Mark Perry

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

CONSENT JUDGMENT

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore,

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise

indicated.

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment

rolls for the tax years at issue shall correct or cause the assessment rolls to be

corrected to reflect the property’s principal residence exemption for the tax years at

issue within 20 days of entry of this Consent Judgment.

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

affected taxes shall collect taxes and any applicable interest or issue a refund within 28

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share

of any property tax administration fees paid and penalty and interest paid on delinquent

taxes. The refund shall also separately indicate the amount of the taxes, fees,

penalties, and interest being refunded.

This Consent Judgment resolves all pending claims in this matter and closes this case.

See docket look up for a copy of stipulation and for any possible refund paragraph.

By _____________________________

Entered: November 14, 2024

1 See MCL 211.27a.

Page 2

MTT Docket No. 24-003631 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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Page 1

CLVEL 

HOV 68 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GHRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lake Bluff Farms 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003631 

Manistee Township 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-07-325-001-15 

. (if more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2022 and 2023 

— 

100 

%. 

tax year(s); the amount of the exemption is 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2022 

198,300 

2023 

208,215 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2022 

0

Page 2

MTT Docket No. 24-003631 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

‘the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petjtioner's Authorized Representative or, if none, Petitioner: 

§ 

¥ 

[=a 

[4 

Printed Name: William H. Zielinski 

gi 

Date: 

/ // // 2 v4 

7, s/s representative: 

7 

= 

] 

= 

Nd 

LUE] 

tw 

7 

Lh 

Printed Name:Sfiaron Zakrajsek 

Zl

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON 1. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 26, 2024,

and finds that: under TTR 249, a stipulation must be signed by all parties, if the parties

are not represented, or their attorneys or authorized representatives. The instant

stipulation has not been agreed to and signed by Petitioner's authorized representative.

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal

course,

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent

Judgment is no longer pending before the Tribunal, a new stipulation is required for any

future settlement. However, if the new stipulation is filed within 14 days of the issuance

of this Order, no additional filing fee is required.

or Wat SE Yrd

Marcus L. Abood, Tribunal Member

Entered: October 31, 2024

PROOF OF SERVICE

| 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

Page 4

MTT

Page 5

STA

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24-003631.pdfRead complete document text →

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Page 1

CLVEL 

HOV 68 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GHRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lake Bluff Farms 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003631 

Manistee Township 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-07-325-001-15 

. (if more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2022 and 2023 

— 

100 

%. 

tax year(s); the amount of the exemption is 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2022 

198,300 

2023 

208,215 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2022 

0

Page 2

MTT Docket No. 24-003631 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

‘the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petjtioner's Authorized Representative or, if none, Petitioner: 

§ 

¥ 

[=a 

[4 

Printed Name: William H. Zielinski 

gi 

Date: 

/ // // 2 v4 

7, s/s representative: 

7 

= 

] 

= 

Nd 

LUE] 

tw 

7 

Lh 

Printed Name:Sfiaron Zakrajsek 

Zl

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON 1. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 26, 2024,

and finds that: under TTR 249, a stipulation must be signed by all parties, if the parties

are not represented, or their attorneys or authorized representatives. The instant

stipulation has not been agreed to and signed by Petitioner's authorized representative.

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal

course,

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent

Judgment is no longer pending before the Tribunal, a new stipulation is required for any

future settlement. However, if the new stipulation is filed within 14 days of the issuance

of this Order, no additional filing fee is required.

or Wat SE Yrd

Marcus L. Abood, Tribunal Member

Entered: October 31, 2024

PROOF OF SERVICE

| 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

Page 4

MTT

Page 5

STA

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Deny_Stip-Abood.2024-10-31_13-04-43.0000.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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 26, 2024,

and finds that: under TTR 249, a stipulation must be signed by all parties, if the parties

are not represented, or their attorneys or authorized representatives. The instant

stipulation has not been agreed to and signed by Petitioner’s authorized representative.

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent

Judgment is no longer pending before the Tribunal, a new stipulation is required for any

future settlement. However, if the new stipulation is filed within 14 days of the issuance

of this Order, no additional filing fee is required.

By _____________________________

Marcus L. Abood, Tribunal Member

Entered: October 31, 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

MTT Docket No. 24-003631

Page 2 of 8

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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 26, 2024,

and finds that: under TTR 249, a stipulation must be signed by all parties, if the parties

are not represented, or their attorneys or authorized representatives. The instant

stipulation has not been agreed to and signed by Petitioner’s authorized representative.

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent

Judgment is no longer pending before the Tribunal, a new stipulation is required for any

future settlement. However, if the new stipulation is filed within 14 days of the issuance

of this Order, no additional filing fee is required.

By _____________________________

Marcus L. Abood, Tribunal Member

Entered: October 31, 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 4

MTT Docket No. 24-003631

Page 4 of 8

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

MTT Docket

Page 7

STA

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Page 1

J 

RECEIVED 

be 

0CT 8.0 2024 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lakg Bluff Pains 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003631 

Manistee Township 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Manistee 

County. 

2. 

Property Parcel No: 51-07-325-001-15 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.70 

for the 2022 and 2023 

tax year(s); the amount of the exemption is 

100%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2022 

198,300 

2023 

208,215 

5. The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2022 

0

Page 2

MTT Docket No. 24-003631 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signafure Petitioner's Authorized Representative or, if none, Petitioner: 

CC 

: 

Printed Name; James (ous 

Date: 

_/0 ~24 

- 202% 

espondent’s authorized representative: 

tr 

—7 

77 

Printed Name: Sharon Vd 

yd 

Signature

Page 3

GREAT LAKES ASSESSING 

INC 

P.O. Box 325 

» Cadillac, Michigan 49601 

Michigan Tax Tribunal 

611 W Ottawa St. 

Lansing, Ml 48933

Page 4

[2 =] I (9) = I TY® 

FLAT RATE ENVELOPE 

ONE RATE m ANY WEIGHT 

| 

M A 

| L 

APPLY PRIORITY MAIL POSTAGE HERE 

U.S. POSTAGE PAID 

PM 

wi 49601 

Fa 

48938 

$ 1 0 AS 

324D500552-9 

Lb 0.90 Oz 

$2 

RDCO3 

© 

EXPECTED DELIVERY DAY: 

10/28/24 

USPS TRACKING® # 

For intemational shipments, the maximum weight is 4 Ibs. 

EP14H February 2023 Qut

9505 5107 4552 4300 5664 22

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SC-Notice_of_Filing_of_Answer.2024-10-31_12-02-44.0000.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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

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. 24-003631

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: October 31, 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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003631

Township Of Manistee,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small

Page 4

MTT

Page 5

STAT

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2023 NOA Docket # 24-003631.pdfRead complete document text →

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Page 1

P—— 

THIS 1S NOT A TAX BILL EXRIDIt #3 400 

Michigsn 

1019 (Rev, 12-22) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This for 

is issued under the authority of P.A, 208 of 1903, Soc, 219,24 {c) 6nd Se0.211.346, 88 amended. ‘This is 8 mods! assessmani notion (0 bs used by the kcsl esssssor. 

[FROM MANISTEE TOWNSHIP 

PARCEL IDENTIFICATION 

CONNIE ANDERSON, ASSESSOR 

. 

PARCEL NUMBER: 

107-32 

~ 

410 N HOLDEN ST 

5107-325-001-45 

MANISTEE MI 49660 

PROPERTY ADDRESS: 

2890 LAKESHORE RD 

MANISTEE, MI 49660 

OWNER'S NAME & ADDRESSPERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

LAKE 

BLUFF FARMS 

% Exempt 

As "Homeowners Principal Residence”; 

00% 

% Exempt As "Qualified Agricultural Property”: 

00% 

% Exempt 

As "MBT Industrial Personal™: 

00% 

% Exompt As "MBT Commercial Personal” 

00% 

Exempt 

As "Quakfied Forest Property” 

0 Yes 

[X] No 

Exempt 

As "Development Property” 

[JYes 

[J No 

LEGAL DESCRIPTION: 

PT OF N 1/2 OF SEC 25, COM NE COR OF SD SEC, TH S 

1 DEG 53 MIN 28 SEC W 1096.17 

FT, TH N 87 DEG 31 MIN 30 SEC 

W 

1663. 37 FT, THN 13 DEG 58 MIN 35 SECE 191.28 FT, TH N 57 DEG 

58 IN 19 SECW 148.59 FT 70 POB, TH CONT N 67 DEG 58 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/dacrease your lax bili for the 2023 

PRIO 

year by approximately: 

$437 

YE. 

1. TAXABLE VALUE; 

188,300 

2. ASSESSED VALUE: 

198,300 

4, STATE EQUALIZED VALUE (SEV): 

198,300 

5. There WAS or WAS NOT a transfer of ownership on this property in2022 

WAS NOT 

6. Assassor Change Reason(s): 

216,300 

The 2023 Inflation rate Multiplier Is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone! 

Emall Address: 

CONNIE ANDERSON 

(231) 723-8607 

ASSESSOR5107@HOTMAIL.COM 

March Board of Review Appeal Information: 

THE BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 13TH FROM 2 PM TO § PM AND 6 PM TO 9 PM. 

ALSO ON TUESDAY MARCH 14TH FROM 9 AM TO 12 PM AND 1 PM TO 4 PM. 

AT THE MANISTEE TOWNSHIP HALL, 410 HOLDEN ST, MANISTEE. 

LETTERS AND FAXES WILL BE ACCEPTED. NO PHONE CALLS.

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2022 NOA Docket #24-003631.pdfRead complete document text →

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Page 1

TT 

THIS IS NOT A TAX BILL =XMIDIT #4 4, 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issusd under the aulhorty of P.A. 208 of 1893, Soc. 211.24 (o) and Sen211.340, 

a amended. This is a model sesessment 

notice Io be used by the local ssessor. 

FROM MANISTEE TOWNSHIP 

PARCEL IDENTIFICATION 

CONNIE ANDERSON, ASSESSOR 

PARCEL CODE NUMBER: 

. 

410 N HOLDEN ST 

5107-325-001-15 

MANISTEE MI 49660 

PROPERTY ADDRESS: 

. 

2890 LAKESHORE RD 

MANISTEE, Ml 49660 

PRINCIPAL RESIDENCE EXEMPTION 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

LAKE BLUFF FARMS 

% Exempt As "Homeowners Principal Residence": 

00% 

% Exempt As "Qualified Agricultural Property”: 

00% 

% Exempt As "MBT Industrial Personal™: 

00% 

% Exempt As "MBT Commercial Personal™; 

00% 

Exempt 

As "Qualified Forest Proparty®: 

[]Yes 

[X No 

Exempt 

As "Development Property”: 

[0 Yes 

No 

_|ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for this 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

yoar by approximately: 

$8,731 

YEAR: 3099 

Ea 

CORRENT YEAR 

1. TAXABLE VALUE (Current amount is tentative): 

0 

198,300 

198,300 

2. ASSESSED VALUE: 

0 

198,300 

198,300 

B._TENTATIVE EQUALIZATION FACTOR: 

1.000 

fi 

4, STATE EQUALIZED VALUE (Current amount is tentative): 

0 

198,300 

198,300 

5. There WAS/WAS NOT a transfer of ownership on this property in 2021. 

WAS 

The 2022 Inflation rate Multiplier is: 1.033 

Legal Description: 

PT OF N 1/2 OF SEC 26, COM NE COR OF SD SEC, TH 8 1 DEG 63 MIN 20 SEC W 1086.17 FT, 

TH N 87 DEG 31 MIN 30 

SEC 

W 1663.37 FT, THN 13 DEG 58 MIN 36 SEC 

E 191,28 FT, TH N 67 DEG 58 IN 19 SEC 

W 148,89 

FT TO POB, TH CONT 

N 57 DEG 

58 MIN 19 SEC W 226.41 FT TO PT ON C/L OF LAKESHORE RD (M-110), TH S 20 DEG 40 MIN 32 SEC 

W ON SD 

CA. 120.36 FT, TH 

S 28 DEG 45 MIN 12 SEC W 162.67 

FT, TH N 61 DEG 32 MIN 51 SEC W 278.39 

FT, TH N 24 DEG 

54 MIN 

47 SEC W 78,76 

FT, TH N 26 DEG 12 MIN 10 SEC E 34.24 FT, TH N 84 DEG 52 MIN 3 SEC E 26.68 FT, TH N 23 DEG 41 MIN 

March Board of Review Appeal Information: 

The Taxable Vaius, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealad by filing & protest with the Local 

Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from 

the State Tax Commission's wabsite at www.michigan.gov/taxes. Click 

on the “Property Taxes" box, select “Forms and Instructions,” then click on "Board of Raview” to obtain a 

“Petition to the Board of Review,® Form 818 (L-4035). 

BOARD 

Mi 

IDAY MARCH 

14 FROM 

2PM TO SPM AND 

9PM AND TUESDAY MARCH 15 

IM 9AM TO 12PM AND 1PM TO 4PM. 

UNABLE YO ATTEND IN PERSON PLEASE SEND A LETTER 

& 14038 BY MARCH 11, PHONE CALLS OR E-MAILS WILL NOT BE ACCEPTED. 

ALL MEETINGS HELD 

AT THE TOWNSHIP HALL. DUE TQ COVID, WE ENCOURAGE A WRITTEN PETITION INSTEAD OF APPEARING IN PERSON.THANK YOU 

NOT LESS THAN 

14 DAYS before the meeting of the Board of Review, the assessment notice shall be malled to the property owner. 

Property taxes were calculated on the Taxable Value (see line 1 sbove). The Taxable Value number entered In the "Change from Prior Year to Current Year” column, does not indicate 

a change in your taxes. This number Indicates the change In Taxable Valus, 

State Equalized Value Is the Assessed Vaive muitiplisd by the Equalized Factor, If any. State Equalized Values must appoximate 50% of the market value, 

IF THERE WAS A TRANSFER OF OWNERSHIP 

on your property in 2021,

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23Record Card Docket #24-003631.pdfRead complete document text →

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Page 1

Parcel Number: 

5107-325-001-15 

Jurisdiction: 

MANISTEE TOWNSHIP 

Count 

ANISTEE 

Printed on 

10/10/2024 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

MICHIGAN AUDUBON SOCIETY 

(LAKE BLUFF FARMS 

0} 

06/07/2021 

|AFF 

21-NOT USED/OTHER 

2021R003995 

NOT VERIFIED 

100.0 

MICHIGAN AUDUBON SOCIETY 

0f 

05/21/2021 

|OTH 

21-NOT USED/OTHER 

DIVISION APP 

NOT VERIFIED 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO [Zoning: 

Building 

Permit (s) 

Date 

Number 

Status 

2890 LAKESHORE 

RD 

School: 

MANISTEE AREA PUBLIC SCHOOLS 

P.R.E. 

0% 

Owner's Name/Address 

MAP 

#: 

LAKE BLUFF FARMS 

2023 Est TCV 432,512 TCV/TFA: 112.57 

6011 

W 

ST 

JOSEPH 

HWY, 

STE 

403 

- 

LANSING 

MI 

48917 

Improved 

[ 

[vacant 

Land Value Estimates 

for 

Land Table 

830.830 OFFWATER SITES 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

_ 

. 

Dirt Road 

<Site Value 

E> XTR LRG SITE 

73500 

100 

73,500 

Tax Description 

Gravel Road 

6.650 Acres 

0 

100 

0 

PT 

OF 

N 

1/2 OF SEC 

25, 

COM NE COR OF SD 

paved Road 

6.65 

Total Acres 

Total Est. 

Land Value 

= 

73,500 

SEC, 

TH 

S 

1 DEG 53 MIN 29 SEC 

W 1096.17 

Storm Sewer 

FT, 

TH N 

87 DEG 

31 MIN 30 SEC 

W 1663.37 

Sidewalk 

. 

FT, 

TH 

N 

13 DEG 

58 MIN 

35 

SEC 

E 191.28 

FT 

Water 

Land Improvement Cost Estimates 

) 

TH 

N 

57 

DEG 

58 

IN 

19 

SEC 

W 148.59 

FT 

TO 

Sewer 

Description 

Rate 

Size 

% 

Good 

Cash Value 

POB, 

TH CONT 

N 

S7 

DEG 

58 

MIN 

19 

SEC 

W 

Electric 

D/W/P: Asphalt Paving 

3.33 

5280 

24 

4,220 

226.41 

FT 

TO 

PT 

ON C/L 

OF LAKESHORE 

RD 

Gas 

D/W/P: 

Patio Blocks 

17.39 

1260 

24 

5,259 

(M-110), 

TH 

S 

29 

DEG 

40 MIN 

32 

SEC 

W 

ON 

curb 

Residential Local Cost Land Improvements 

SD C/L 129.36 

FT, 

TH 

S 

29 

DEG 

45 MIN 

12 

Street Lights 

Description 

Rate 

Size 

% Good 

Cash Value 

SEC W 152.67 

FT, 

TH 

N 

61 DEG 

32 MIN 51 

Standard Utilities 

WELL 100 

FT AVG 

4,366.00 

1 

85 

3,711 

SEC 

W 278.39 

FT, 

TH 

N 

24 

DEG 

54 MIN 

47 

Underground Utils 

SEPTIC 

1000 

GAL AVG 

3,657.00 

1 

85 

3,108 

SEC 

W 75.76 

FT, 

TH 

N 

26 DEG 

12 MIN 

10 

SEC 

a 

Total Estimated Land Improvements True Cash Value 

= 

16,298 

E 34.24 

FT, 

TH 

N 

84 DEG 52 MIN 

3 SEC 

E 

Topography of 

26.68 

FT, 

TH 

N 

23 

DEG 

41 

MIN 

29 

SEC 

E 

Site 

60.64 

FT, 

N 

41 

DEG 

35 

MIN 

33 

SEC 

W 23.94 

Level 

FT, 

TH 

N 

62 

DEG 

27 

MIN 

23 

SEC 

E 

105.62 

FT 

Rolling 

TH 

N 

43 

SEC 

2 

MIN 

57 

SEC 

E 

276.80 

FT, 

TH 

Low 

S 

78 

DEG 

59 MIN 

13 

SEC 

E 

42.35 

FT, 

TH 

N 

High 

17 

DEG 

37 

MIN 

5 

SEC 

E 

234.45 

FT, 

TH 

S 

78 

Landscaped 

DEG 

50 

MIN 

41 

SEC 

E 

157.57 

FT 

TO 

A 

PT 

ON 

Swamp 

C/L 

OF LAKESHORE 

RD, 

TH 

S 

3 

DEG 

30 MIN 

22 

Wooded 

***BATLANCE 

OF DESCRIPTION 

ON 

FILE*** 

Pond 

Comments/Influences 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2023 

36,800 

179,500 

216,300 

208,215C 

2022 

35,000 

163,300 

198,300 

198, 3008 

The Equalizer. 

Copyright 

(c) 

1989 

- 

2009. 

5551 

6) 

i) 

i 

0) 

Licensed 

To: 

Township 

of Clam Lake, 

County 

of Wexford, 

Michigan 

2020 

0 

0 

0 

0 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 2

Residential 

Building 

1 

of 

1 

Parcel 

Number: 

5107-325-001-15 

Printed 

on 

10/10/2024 

Building Type 

(3) 

Roof 

(cont.} 

(11) 

Heating/Cooling 

{15) 

Built-ins 

{15) 

Fireplaces 

(16) 

Porches/Decks 

(17) 

Garage 

X 

{Single 

Family 

Eavestrough 

X 

IGas 

Oi. 

Elec. 

A] 

iance Allow. 

Interior 

1 

Stor 

AreaiType 

Year 

Built: 

ingl 

iT 

3 

il 

T 

pp1a 

v 

VD 

iT 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook

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24 Record Card Docket # 24-003631.pdfRead complete document text →

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Page 1

Bel 

SHS IY 

Parcel Number: 

5107-325-001-15 

Jurisdiction: 

MANISTEE TOWNSHIP 

County: 

MANISTEE 

Printed on 

10/10/2024 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

MICHIGAN AUDUBON SOCIETY 

|LAKE BLUFF FARMS 

0] 

06/07/2021 

|QC 

21-NOT USED/OTHER 

2021R00G3995 

DEED 

100.0 

MICHIGAN AUDUBON SOCIETY 

0} 

05/21/2021 

{OTH 

21-NOT USED/OTHER 

DIVISION APP 

NOT VERIFIED 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

|Zoning: 

Building 

Permit (s) 

Date 

Number 

Status 

2890 LAKESHORE RD 

School: MANISTEE AREA PUBLIC SCHOOLS 

P.R.E. 

0% 

: 

Owner's Name/Address 

MAP 

#: 

LAKE BLUFF FARMS 

2024 Est TCV 

0 TCV/TFA: 

0.00 

2890 LAKESHORE 

RD 

Improved 

Vacant 

Land Value Estimates 

for 

Land Table 

830.830 OFFWATER SITES 

LANSING MI 

48917 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

3Adj. 

Reason 

Value 

— 

BITt Road 

<site Value E> XTR LRG SITE 

85500 

100 

85,500 

Tax Description 

Gravel Road 

6.650 Acres 

0 

100 

0 

PT 

OF 

N 

1/2 

OF 

SEC 

25, 

COM NE 

COR OF 

SD 

Paved Road 

6.65 

Total Acres 

Total 

Est. 

Land Value 

= 

85,500 

SEC, 

TH 

S 

1 DEG 

53 MIN 

29 SEC W 1096.17 

Storm Sewer 

FT, 

TH N 

87 

DEG 31 MIN 

30 SEC W 1663.37 

Sidewalk 

. 

FT, 

TH N 

13 DEG 58 MIN 

35 SEC 

E 191.28 

FT 

Water 

Land Improvement Cost Estimates 

. 

TH 

N 

57 

DEG 

58 

IN 

19 

SEC 

W 148.59 

FT TO 

Sewer 

Description 

] 

Rate 

Size 

3 Good 

Cash Value 

POB, 

TH CONT 

N 

57 

DEG 

58 

MIN 

19 

SEC 

W 

Electric 

D/W/P: 

Asphalt 

Paving 

3.58 

5280 

23 

4,347 

226.41 

FT 

TO 

PT 

ON C/L OF LAKESHORE RD 

cas 

D/W/P: 

Patio Blocks 

18.73 

1260 

23 

5,428 

(M-110), 

TH 

S 

29 

DEG 

40 MIN 

32 

SEC W ON 

Curb 

Residential Local Cost Land Improvements 

SD C/L 

129.36 

FT, 

TH 

S 

29 

DEG 

45 

MIN 

12 

Street Lights 

Description 

Rate 

Size 

% 

Good 

Cash Value 

SEC 

W 152.67 

FT, 

TH 

N 

61 DEG 32 MIN 51 

Standard Utilities 

WELL 100 

FT AVG 

4,366.00 

1 

84 

3,667 

SEC W 278.39 FT, 

TH N 24 DEG 54 MIN 47 

Underground Utils 

SEPTIC 1000 GAL AVG 

3,657.00 

1 

84 

3,072 

SEC 

W 75.76 

FT, 

TH 

N 

26 

DEG 

12 MIN 

10 SEC 

. 

Total Estimated Land Improvements True Cash Value 

= 

16,514 

E 34.24 

FT, 

TH 

N 

84 DEG 52 MIN 

3 SEC 

E 

Topography of 

26.68 

FT, 

TH 

N 

23 

DEG 

41 

MIN 

29 

SEC 

E 

Site 

60.64 

FT, 

N 

41 

DEG 

35 

MIN 

33 

SEC 

W 23.94 

Level 

FT, 

TH 

N 

62 

DEG 

27 

MIN 

23 

SEC 

E 

105.62 

FT 

Rolling 

TH 

N 

43 

SEC 

2 

MIN 

57 

SEC 

E 

276.80 

FT, 

TH 

Low 

S 

78 

DEG 

59 

MIN 

13 

SEC 

E 

42.35 

FT, 

TH 

N 

High 

17 

DEG 

37 

MIN 

5 

SEC 

E 

234.45 

FT, 

TH 

S 

78 

Landscaped 

DEG 

50 

MIN 

41 

SEC 

E 

157.57 

FT 

TO 

A PT 

ON 

Swamp 

C/L 

OF LAKESHORE 

RD, 

TH 

S 

3 

DEG 

30 MIN 

22 

Wooded 

***BALANCE 

OF DESCRIPTION 

ON 

FILE*** 

Pond 

Comments/Influences 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of] 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2024 

EXEMPT 

EXEMPT 

EXEMPT 

EXEMPT 

2023 

36,800 

179,500 

216,300 

208,215C 

The Equalizer. 

Copyright 

{c} 

1993 

- 2009. 

Licensed To: 

Township 

of Manistee, 

County 

2022 

35,000 

163,300 

198,300 

198, 3008 

of Manistee, 

Michigan 

2021 

0 

[1] 

Q 

0 

kx 

Information herein deemed reliable 

but 

not guaranteed***

Page 2

Residential Building 

1 

of 

1 

Parcel 

Number: 

5107-325-001-15 

Printed 

on 

10/10/2024 

Building Type 

(3) 

Roof 

(cont.} 

(11) 

Heating/Cooling 

(15) 

Built~ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

[Single 

Family 

Eavestrough 

X 

|Gas 

0il 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

|Area|Type 

Year Built: 

g 

yp 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

2 

|Interior 

2 

Story 

T28]wpD 

Car

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Proof of Service Docket # 24-003631.pdfRead complete document text →

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Page 1

BT 

E 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lake Bluff Farms 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003631 

Township of Manistee 

i 

Respondent(s) 

PROOF OF SERVICE 

Sharon K Zakrajsek 

states that on 10-10-2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respondent's answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Lake Bluff Farms 

PO Box 247 

Manistee, Ml 49660 

Rr Fld 

OfSignature of perso 

is soning 

oH ng copy] 

Sharon K Zakrajsel 

[Print/type name of person serving/mailing copy] 

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

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Delinquent Posting Docket #24-003631.pdfRead complete document text →

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Page 1

NOTICE OF SHOW CAUSE HEARING 

AND JUDICIAL FORECLOSURE HEARING 

This notice is issued under the authority 

OfMCL 211.78 

Exhibit #1 

You are notified of a Show Cause Hearing to be held on January 23rd, 2025, at 10:002m-3:00pm, Manistee County Courthouse, 415 Third St Manistee, MT 49660. 

Re: 51-22-00084 

2890 LAKESHORE RD MANISTEE 

Assessed to: LAKE BLUFF FARMS, 

To: Owner/Occupant 

The purpose of this hearing is lo allow persons with a praperty interest to show cause why absolute title to the property forfeited to the county treasurer under 211.78g 

should not vest in the foreclosing governmental unit. You appear 

to be a party of interest in the following parcel. You may appear in person, through an ageut, in 

writing or contact us by telephone. Appearance at the Show Cause Hearing 

Is not required to protect your rights at the Judicial Foreclosure Hearing. 

Legal Description/Property ID Number: 07-325-001-15 

PT OF N 1/2 OF SEC 25, 

COM NE COR OF 8D BEC, 

TH 3 

1 DEG 53 MIN 29 SEC W 1096.17 FT, 

TH N 

87 DEG 31 MIN 30 SEC 

W 

1663.37 

Fr, 

TH N 13 DEG 58 MIN 35 SEC E 191.28 Fr, 

TH N 57 DEG 

58 

IN 19 SEC W 148.59 

FT TO POB, 

TH CONT N 57 

DEG 

58 MIN 19 SEC W 226.41 

FT TO PT ON C/L OF LAKESHORE RD 

(M-110), 

TH 

S 

29 DEG 40 MIN 32 SEC W ON SD C/L 

129.36 FT, 

TH 

6 

29 DEG 45 MIN 12 SEC 

W 152.67 FT, TH N 61 DEG 32 MIN 51 SEC W 278,39 

FT, 

TH N 24 DEG 54 MIN 47 

SEC W 75.76 FT, 

TH N 26 DEG 

12 MIN 

10 SEC 

E 34.24 FT, 

TH N 

84 DEG 52 MIN 

3 SEC 

E 26.68 

FT, 

TH N 23 DEG 41 MIN 

29 SEC 

E 60.64 

FT, 

N 41 DEG 35 MIN 33 SEC 

W 23.94 FT, 

TH N 

62 DEG 27 MIN 23 SEC 

KE 105.62 

FT, 

TH N 43 8EC 

2 MIN 

57 SEC 

E 276.80 FT, 

TH 

S 78 DEG 59 MIN 13 SEC 

E 42.35 FT, 

TH N 

17 DEG 

37 MIN 

5 SEC E 234.45 FT, 

TH 

8 78 DEG $0 

MIN 41 SEC E 157.57 

FT TO A PT ON C/L OF LAKESHORE RD, 

TH 

§ 

3 DEG 30 MIN 22 SEC W ON SD C/L 79.67 

FT, 

TH 

§ 75 

DEG 

6 MIN 56 SEC 

E 211.39 IT, 

TH S 

31 DEG 54 MIN 13 SEC W 117.43 FT, 

TH 

S 36 DEG 25 MIN 37 SEC 

E 40.25 FT, 

TH 

8 

15 DEG 46 NIN 48 SEC W 244.84 

FT, 

TH 

8 

36 DEG 14 MIN 32 SEC W 145.68 

FT TO POB. PARCEL A. 

6.65 A*M/L, 

SEC 25 

T22N R13W. 

[[SALE 

(76) 

1349 0124 

(82) 

3412 0383, 

3412 0384, 

3412 0385, 

3412 

0386, 

3412 0387, 

8412 2389, 

1413 

0426, 

1414 0673 

(87) 

3500 2006, 

3500 0010, 

3500 0013 

(21) 

DIV APP, 2021R002590, 2021R003995, 

20203052 

& 

20218061 SPLIT/COMB FOR THE 2022 TAX ROLL 324-037-00, 325-001-000, 

325-001-10 325-003-00 

& 325~005-00 INTO 

325-001-15 

& 325-001-20 

A person claiming an interest in a parcel of property may contest the validity or correctness of the forfeited unpaid delinquent taxes, interest, penalties and fees for 

one or more of the following reasons: 

No law authorized the tax. 

The person appointed to dceide whether a tax shall be levied under a law of this state acted without jurisdiction or did not impose the tax in question. 

The property was exempt from the tax in question or was not legally assessed. 

The tax bas been paid within the time limited by law for payment or redemption. 

The tax was assessed fraudulently, 

The description of the property used is indefinite or erroneous. 

All existing interests in this property, including any equity associated with an interest in this property, shall be extinguished except the following: 

(1) a visible or recorded easement or right-of-way, (2) private deed restrictions, (3) restrictions or other governmental interests imposed pursuant to the Natural 

Resources and Buvironmental Protection Act, (4) interests of a lessee or an assignee of en interest of a lessee under an oil or gas lease recorded before the date of the 

filing of this Petition, (5) interests in property assessable as personal property under section MCL 211.8(g), and (6)

Page 2

Pa

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.21b52186-d1a4-41ec-9ef2-ff4c9d9dafce.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003631

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Manistee (MANISTEE)

First Name

Sharon

M.I.

Kaye

Last Name/Company Name/Unit of Government

Zakrajsek

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

PO Box 325

City or Town

Cadillac

State

Michigan

ZIP Code

49601

Telephone Number

231-468-2977

Fax Number

E-mail Address

sharon@greatlakesassessing.com

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

First Name

Sharon

M.I.

Last Name

Zakrajsek

Firm Name (if any)

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

PO Box 325

City or Town

Cadillac

State

Michigan

ZIP Code

49601

Telephone Number

231-468-2977

Fax Number

E-mail Address

sharon@greatlakesassessing.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more?

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

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. Board of Review

Decision, Notice of Uncapping, or Assessment Change Notice) 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

Previous Assessor failed to put parcel as tax exempt after it was split in 2021 for the 2022 tax roll. There was errors with the correct address for Lake Bluff Farms at

both the County and Township levels. They never received the tax bills and didn't realize that they did not have a tax exempt status until the Manistee County

Treasurer posted the property with a delinquent tax posting.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended:

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority?

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes

If yes, explain.

see Section 4

Is Petitioner appealing from a State Tax Commission Order?

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR?

If Yes, check which BOR Petitioner attended:

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the

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Page 1

RECEIVED

JUL 05 2024

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or

Non-Property tax disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not

submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

First Name

M.I.

Last Name/Company Name

Lake Bluff Farms

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

PO Box 247

City or Town

State

ZIP Code

Manistee

149660

Telephone Number

Fax Number

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

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

First Name

Last Name

Wieeiam

ZIELINSKI

Firm Name (if any)

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

292

LAKESHORE

City or Town

State

ZIP Code

MAN STEE

/76c0

Telephone Number

Fax Number

3i2- 330- 75044

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

bill zie linski @ [ad Ke Sofa

eves. coum

Section 3: Subject Property Information

How many

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

parcelsareyou | [] ves*

[] No

appealing?

*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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check afl that apply) 

[8 True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2022 and 2023 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[|] No 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

[J yuty 

[J December 

If No, check the applicable reason(s): 

[J Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 8) 

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 36 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

. 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

51-07-325-001-15 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

0 

Current Taxable Value as established by the BOR: 

0 

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

Multiply the True

Page 4

STA

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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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

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 3, 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

Lake Bluff Farms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003631

Township Of Manistee,

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 3, 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.

Lake Bluff Farms.pdfRead complete document text →

Read document text excerpt

Page 1

RECEIVED

JUL 05 2024

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or

Non-Property tax disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not

submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

First Name

M.I.

Last Name/Company Name

Lake Bluff Farms

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

PO Box 247

City or Town

State

ZIP Code

Manistee

149660

Telephone Number

Fax Number

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

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

First Name

Last Name

Wieeiam

ZIELINSKI

Firm Name (if any)

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

292

LAKESHORE

City or Town

State

ZIP Code

MAN STEE

/76c0

Telephone Number

Fax Number

3i2- 330- 75044

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

bill zie linski @ [ad Ke Sofa

eves. coum

Section 3: Subject Property Information

How many

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

parcelsareyou | [] ves*

[] No

appealing?

*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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check afl that apply) 

[8 True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2022 and 2023 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[|] No 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

[J yuty 

[J December 

If No, check the applicable reason(s): 

[J Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 8) 

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 36 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

. 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

51-07-325-001-15 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

0 

Current Taxable Value as established by the BOR: 

0 

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

Multiply the True

Page 4

STA

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.

Lake Bluff Farms, Petitioner V Township Of Manistee, Respondent

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