LaVerne P Lattinga, Petitioner V Township Of Thornapple, 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

LaVerne P Lattinga, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-004090

Township Of Thornapple,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on February 19, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

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

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

2 Id. at 149.

Page 2

MTT Docket No. 24-004090

Page 2 of 5

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 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.

By: Tribunal Clerk

Page 3

LaVerne P Lattinga

651 S. Patterson Rd.

Wayland , MI 49348

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

LaVerne P Lattinga, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-004090

Township Of

Page 5

MTT Docket No.

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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

LaVerne P Lattinga,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004090

Township Of Thornapple,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 18, 2026. Thus, this case is 

subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 19, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-004090 

Page 2 of 5

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 3

LaVerne P Lattinga

651 S. Patterson Rd.

Wayland , MI 49348

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

LaVerne P Lattinga,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004090

Township Of Thornapple,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 18, 2026. Thus, this case is 

subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.5 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.6 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 19, 2026

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

5 See TTR 231 and

Page 5

MT

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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

LaVerne P Lattinga,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-004090

Township Of Thornapple, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

February 18, 2026 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-004090

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

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

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

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

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

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to

Page 3

MTT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

 

Laverne P. Lettinga, 

 

 

 

) 

 

 

Petitioner 

 

 

 

) 

v 

 

 

 

 

 

 

) 

 

MTT Docket: 24-004090 

 

 

 

 

 

 

 

) 

Township of Thornapple, 

 

 

 

) 

 

 

Barry County, 

 

 

 

 

) 

 

 

Respondent 

 

 

 

) 

 

 

PROOF OF SERVICE 

 

 

 

I, Daniel R. Scheuerman, Assessor, state that on December 10, 2024, I served a copy of the answer to 

petition and attached documents relative to the above-captioned matter via first class mail with proper 

postage attached to: 

 

 

 

 

LaVerne P. Lettinga 

 651 S. Patterson Rd. 

 

 

 

Wayland, MI 49348 

 

 

 

 

Dated: December 10, 2024 

 

 

 

 Daniel R. Scheuerman_ 

 

 

 

 

 

 

 

Daniel R. Scheuerman, Assessor 

 

 

 

 

 

 

 

Township of Thornapple 

 

 

 

 

 

 

 

200 E. Main St., PO Box 459 

 

 

 

 

 

 

 

Middleville, MI 49333

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

JETT 

TE] 

JAN 077022 

3:03pm 

THE GRANTOR: 

WHOSE ADDRESS IS: 

QUIT CLAIMS 

TO THE GRANTEE: 

WHOSE ADDRESS IS: 

14-031-0d 

2022-000363 

BARBARA D. HURLESS 

BARRY COUNTY, MI 

01/07/2022 03:08 PM 

"Jodo 

BFF 

QUIT CLAIM DEED 

MEYER MATERIAL COMPANY, LLC, an 

INinois limited liability company, successor 

by merger with Bill Smith Sand & Gravel, 

Inc., a Michigan company, 

6211 Ann Arbor Road 

Dundee, Michigan 48131, 

LAVERNE P. LETTINGA, 

651 South Patterson Road 

Wayland, Michigan 49348, 

the real estate situated in the Township of Thorapple, Barry County, Michigan, more fully 

described 

on Exhibit A attached 

to 

this Deed, together with 

all 

improvements, 

fixtures, 

easements, hereditaments, and appurtenances associated with the real estate ("Property"). 

The Grantor grants to the Grantee the right to make Zero (0) division(s) under Section 108 of the 

Land Division Act, Act No. 288 of the Public Acts of 1967, as amended. 

This Property may be located within the vicinity of farmland or a farm operation. 

Generally 

accepted agricultural and management practices which may generate noise, dust, odors, and 

other associated conditions may be used and are protected by the Michigan Right to Farm Act. 

This Deed is given for the consideration of Ninety-nine and 00/100 Dollars ($99.00). 

This Deed is exempt from the real estate transfer taxes under MCL §§ 207.505(a) and 207.526(a) 

because the value of the consideration given is less than One Hundred Dollars ($100.00). 

2022-000363 Page 2 of 6

Page 2

Grantor reserves for itself and 

its successors and assigns 

a right, easement and irrevocable 

license to transfer, move and convey across the Property sand, gravel, stone, din, and other 

materials by any means including, without limitation, the continued use of the conveyors and 

access road currently located on the Property, as well as the right to place, maintain, repair, 

replace, and use such road and conveyor equipment. 

Dated; 

iY uy 2 

, 2019, 

MEYER MATERIAL COMPANY, LLC, an 

Illinois limited liability company 

Its feed Sec le 

STATE OF MICHIGAN 

) 

) ss: 

COUNTY OF _ 4p A Rel 

) 

The foregoing instrument was acknowledged before me this 

/ (2 be Ma. J 

2019, 

by brian 

AMS 

th 

, 

as fbi. 

Secreta 24 

on 

behalf of MEYER MATERIAL COMPANY, LLC, an Illinois limited liability comphny, for the 

company. 

fi bi 

Leth 

Notary public, State of Michigan, County, of 

Keone 

My commission expires 

ZG 

fACA 4 

Acting in the County of 

Monee” 

ANITA brn orm 

- PREPARED 

BY AND RETURN TO: 

NoTARY PUBLE, STATE 0 

AY COMMISSION EXPIRES 

May 9, 202° 

Loren M, Andrulis 

ACTING IN COUNTY OF AL 

> 

1 10 7 

WARNER NORCROSS + JUDD Lp 

900 Fifth Third Center 

111 Lyon Street, NW 

Grand Rapids, Michigan 49503-2487 

Telephone: (616) 752-2000 

2022-000363 Page 3 of 6

Page 3

EXHIBIT A 

Property 

Commencing at the Northwest corner of Section 31, Town 4 North, Range 10 West, Thornapple 

Township, Barry County, Michigan; thence South 90 rods; thence East 140 rods; thence North 

90 rods; thence West 140 rods to the place of beginning, except all that part lying North of the 

following described line; commencing at a point on the West line of Section 31, 673.2 feet South 

of the Northwest corner of Section 31; thence North 89 degrees 44 minutes East 140 rods. 

The property address and tax parcel number listed below are provided solely for informational 

purposes, without warranty as 10 accuracy or completeness. 

If the information listed below is 

inconsistent in any way with the legal description listed above, the legal description listed above 

shall control. 

Property Address: Patterson Road, Middleville, Michigan 

Tax Parcel No.: 08-14-031-003-00 

P 

al [ 

. 

GUE 

Gama YT 

J 27,3 

YZ 5040. 5° 

ys4y 2 

2022-000363 Page 4 of 6

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Page 1

Cv 

TOWNSHIP of THORNAPPLE 

I] 

269-795-7202 

/ 

FAX 269-795-8812 

/ P.O. BOX 459 

/ 200 EAST MAIN STREET 

/ MIDDLEVILLE, MI 49333 

ASSESSING DEPARTMENT 

DANIEL R. SCHEUERMAN, ASSESSOR 

August 29, 2024 

LaVerne P. Lettinga 

651 S. Patterson Rd. 

Wayland, MI 49348 

RE: Permanent Parcel 08-14-031-003-00 

Vacant land, Patterson Rd. 

Dear Mr. Lettinga: 

| recently received a copy of a deed transferring the property to you that was recorded in 

2022. Enclosed is a Property Transfer Affidavit, which is to be filed will all transfers of 

property in the State of Michigan. There are instructions on the back of the form. Please 

review and complete the form and return it at your earliest convenience. 

If you have any questions or concerns, 

| can be reached at the number listed above or by 

cellular phone at 269-650-7812. 

Sincerely, 

of Dr 

Daniel R. Scheuerman 

Assessor 

Enc:

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Page 1

TOWNSHIP of THORNAPPLE 

269-795-7202 / 

FAX 269-795-8812 / P.O. BOX 459 / 200 EAST MAIN STREET / MIDDLEVILLE, MI 49333 

ASSESSING DEPARTMENT 

DANIEL R. SCHEUERMAN, ASSESSOR 

October 17, 2024 

Laverne P. Lettinga 

651 S. Patterson Rd. 

Wayland, MI 49348 

RE: 

Parcel # 08-14-031-003-00 

Vacant parcel Patterson Rd. 

Dear Mr. Lettinga: 

I recently received a copy of a warranty deed dated May 6, 2019, and recorded January 7, 

2022, that indicated a transfer of the property to you. Part of Proposal A of 1994 requires 

the taxable value of property in the State of Michigan be “uncapped”, or raised to the 

State Equalized Value in the year following a transfer of ownership. Since this is 

considered a transfer of ownership, the taxable value of the property must be uncapped 

for 2020, and the taxable value of subsequent tax years be adjusted. 

Enclosed are copies of the affidavits that must be filed with all the affected taxing units. 

If you feel the uncapping is in error, you may appeal to the Michigan Tax Tribunal within 

35 days of receipt of this letter. 

Petitions are available at their website: http://www.michigan.gov/taxtrib. 

Their mailing address is: 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Sincerely, 

fe SA — 

Daniel R. Scheuerman 

Assessor 

Enc.:

Page 2

Michigan Department of Treasury 

3214 (Rev. 8-09) 

ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE 

County 

BARRY 

The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due 

to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction 

has been made in the Taxable Value of the following described Real/Personal property: 

08-14-031-003-00 

located in the Township 

of Thornapple. 

This is a correction to the 

(Parcel Identification Number) 

2020 Assessment/Tax Roll. 

(Tax Year) 

Correction of Taxable Value Due to Transfer of Ownership 

School Code 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

[08050 

Amount of 

Amount of 

Before Correction 

|Increase/Decrease 

| Corrected 

Before Correction | Increase/Decrease 

Corrected 

State Equalized Valuation 

$ 

- 

$ 

148,500 

Taxable Valuation 

$ 

-1$ 

-1$ 

-1$ 

67,199 | $ 

81,301 

| $ 

148,500 

Correction of Taxing Unit Levy 

Taxing Unit 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

Amount of 

Amount of 

Before Correction | Increase/Decrease 

Corrected 

Before Correction 

| Increase/Decrease 

Corrected 

County 

$ 

= 

$ 

= 

$ 

= 

$ 

523.48 

| $ 

633.34 | $ 

1,156.82 

Intermediate School District 

$ 

- 

$ 

= 

$ 

- 

$ 

374.19 | $ 

452.71 | $ 

826.90 

Community College 

$ 

- 

$ 

- 

$ 

- 

$ 

117.41 

$ 

142.04 | § 

259.45 

State Education Tax 

$ 

- 

$ 

- 

$ 

= 

$ 

403.19 | $ 

487.81 | $ 

891.00 

Local School Operating Tax 

exempt 

exempt 

exempt 

$ 

1,209.58 | $ 

1,463.42 | $ 

2,673.00 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Enhancement 

Local School Debt 

$ 

- 

3 

- 

$ 

= 

$ 

648.47 | $ 

784.55 

$ 

1,433.02 

City/ Township 

$ 

- 

$ 

- 

$ 

- 

$ 

197.90 | $ 

239.43 | $ 

437.33 

Other 

$ 

- 

3 

- 

$ 

- 

$ 

- 

$ 

- 

$ 

- 

Total 

$ 

= 

$ 

= 

$ 

s 

$ 

3,474.22 | $ 

4,203.30 | $ 

7,677.52 

NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

I, Daniel R. Scheuerman, being the certified assessor for the Township of Thornapple, do hereby swear of affirm that the above information is true, to the best of my knowledge. 

Signature of Certified Assessor: 

Date: 

Certification: 

i LE 

October 17, 2024 

R-5719 

Copies to: Equalization Department, County Treasurer, all the Treasurers of all other affected Taxing Units.

Page 3

Michigan Department of Treasury 

3214 (Rev. 8-09) 

ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE 

County 

BARRY 

The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due 

to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction 

has been made in the Taxable Value of the following described Real/Personal property: 

08-14-031-003-00 

located in the Townshi 

This is a correction to the 

(Parcel Identification Number) 

2021

Page 4

Michigan

Page 5

Michi

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

First Name: 

M.I.: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

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

 Yes 

 No 

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

 Yes 

 No 

 Not Applicable

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

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)? 

 Yes 

 No 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 No 

*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? 

 Yes 

 No 

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 

 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

 Yes 

 No 

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

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

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 a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

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 classification should be: 

Real Personal (check one) 

 

 

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

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: 

Current Taxable Value as established by the BOR: 

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

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

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

Signature *Required

Respondent or Attorney/Authorized Representative’s Signature: 

/s/

Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY 

VALUATION/EXEMPTION/CLASSIFICATION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or

Page 5

STATE

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 

TY 

NOV 12 2024 

Sed 

TranInfo:4606 

26815332-1 

11/07/24 

sis 

Chik: 

2178 

Aut: $250.00 

MICHIGAN TAX TRIBUNAL 

oe 

ID: 

LAVERNE LETTINGA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 

Last Name/Company Name 

La 

orna 

P 

Le tringa. 

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

bg 

5. Patterson 

Rd. 

City or Town 

State 

ZIP Code 

Wey (apd 

mr| 

H434%€ 

Telephone Numbgr 

Fax Number 

blb-490- (742 

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

Section 2: Petitioner’s AUST 

ITE AGTIZEE Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] yes* 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[OO Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[XI Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

arm land hat was legally dvansLerced 40 me In 

A023 

Be (re Hod Hime BilSmth Sond 

~+ Eravel 

had Cur 

posession; they paid vhe Faves, 

I used +hig as 

Lavrm land 

Ww Mle they wee man eng gavel Oh my (asn 

w th, the aqleement “hat Yhis (and be deeded team Bhs 

Joaq. 

Lagree Jo pay the Fay 

ball 

Cor Rody. Fos 

Sen 1h pod 

all previous danes.be couse Ne 

Stl Vstng Whe pio pexly 

Section 6: J 

— Issues 

Year(s) you are appealing: 

~ 

12s 

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

Bdno 

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

[J July 

[J December 

If No, check the applicable reason(s): 

O Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANGING 

DIRECTOR 

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

Parcel Identification Number: 

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: 

ARe, 200 

Current Taxable Value as established by the BOR: 

[7], 

491 

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

60, 004 

Multiply the True Caéh Value by .5 and enter here. This is your contention of Assessed Value. 

/3, 404 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

JL, 00d 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

(14-03 ~003 -Op 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

=a 

Compete! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If po. pperty, er is the property currently being used? 

rv land 

If improved go for what use

Page 4

ST

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 

TY 

NOV 12 2024 

Sed 

TranInfo:4606 

26815332-1 

11/07/24 

sis 

Chik: 

2178 

Aut: $250.00 

MICHIGAN TAX TRIBUNAL 

oe 

ID: 

LAVERNE LETTINGA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 

Last Name/Company Name 

La 

orna 

P 

Le tringa. 

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

bg 

5. Patterson 

Rd. 

City or Town 

State 

ZIP Code 

Wey (apd 

mr| 

H434%€ 

Telephone Numbgr 

Fax Number 

blb-490- (742 

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

Section 2: Petitioner’s AUST 

ITE AGTIZEE Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] yes* 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[OO Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[XI Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

arm land hat was legally dvansLerced 40 me In 

A023 

Be (re Hod Hime BilSmth Sond 

~+ Eravel 

had Cur 

posession; they paid vhe Faves, 

I used +hig as 

Lavrm land 

Ww Mle they wee man eng gavel Oh my (asn 

w th, the aqleement “hat Yhis (and be deeded team Bhs 

Joaq. 

Lagree Jo pay the Fay 

ball 

Cor Rody. Fos 

Sen 1h pod 

all previous danes.be couse Ne 

Stl Vstng Whe pio pexly 

Section 6: J 

— Issues 

Year(s) you are appealing: 

~ 

12s 

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

Bdno 

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

[J July 

[J December 

If No, check the applicable reason(s): 

O Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANGING 

DIRECTOR 

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

Parcel Identification Number: 

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: 

ARe, 200 

Current Taxable Value as established by the BOR: 

[7], 

491 

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

60, 004 

Multiply the True Caéh Value by .5 and enter here. This is your contention of Assessed Value. 

/3, 404 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

JL, 00d 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

(14-03 ~003 -Op 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

=a 

Compete! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If po. pperty, er is the property currently being used? 

rv land 

If improved go for what use

Page 4

ST

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

LaVerne P Lattinga,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004090

Township Of Thornapple,

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: November 13, 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

LaVerne P Lattinga

651 S. Patterson Rd.

Wayland , MI 49348

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

LaVerne P Lattinga,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004090

Township Of Thornapple,

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: November 13, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

TY 

NOV 12 2024 

Sed 

TranInfo:4606 

26815332-1 

11/07/24 

sis 

Chik: 

2178 

Aut: $250.00 

MICHIGAN TAX TRIBUNAL 

oe 

ID: 

LAVERNE LETTINGA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 

Last Name/Company Name 

La 

orna 

P 

Le tringa. 

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

bg 

5. Patterson 

Rd. 

City or Town 

State 

ZIP Code 

Wey (apd 

mr| 

H434%€ 

Telephone Numbgr 

Fax Number 

blb-490- (742 

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

Section 2: Petitioner’s AUST 

ITE AGTIZEE Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] yes* 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[OO Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[XI Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

arm land hat was legally dvansLerced 40 me In 

A023 

Be (re Hod Hime BilSmth Sond 

~+ Eravel 

had Cur 

posession; they paid vhe Faves, 

I used +hig as 

Lavrm land 

Ww Mle they wee man eng gavel Oh my (asn 

w th, the aqleement “hat Yhis (and be deeded team Bhs 

Joaq. 

Lagree Jo pay the Fay 

ball 

Cor Rody. Fos 

Sen 1h pod 

all previous danes.be couse Ne 

Stl Vstng Whe pio pexly 

Section 6: J 

— Issues 

Year(s) you are appealing: 

~ 

12s 

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

Bdno 

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

[J July 

[J December 

If No, check the applicable reason(s): 

O Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANGING 

DIRECTOR 

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

Parcel Identification Number: 

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: 

ARe, 200 

Current Taxable Value as established by the BOR: 

[7], 

491 

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

60, 004 

Multiply the True Caéh Value by .5 and enter here. This is your contention of Assessed Value. 

/3, 404 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

JL, 00d 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

(14-03 ~003 -Op 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

=a 

Compete! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If po. pperty, er is the property currently being used? 

rv land 

If improved go for what use

Page 4

ST

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 

TY 

NOV 12 2024 

Sed 

TranInfo:4606 

26815332-1 

11/07/24 

sis 

Chik: 

2178 

Aut: $250.00 

MICHIGAN TAX TRIBUNAL 

oe 

ID: 

LAVERNE LETTINGA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 

Last Name/Company Name 

La 

orna 

P 

Le tringa. 

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

bg 

5. Patterson 

Rd. 

City or Town 

State 

ZIP Code 

Wey (apd 

mr| 

H434%€ 

Telephone Numbgr 

Fax Number 

blb-490- (742 

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

Section 2: Petitioner’s AUST 

ITE AGTIZEE Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] yes* 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[OO Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[XI Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

arm land hat was legally dvansLerced 40 me In 

A023 

Be (re Hod Hime BilSmth Sond 

~+ Eravel 

had Cur 

posession; they paid vhe Faves, 

I used +hig as 

Lavrm land 

Ww Mle they wee man eng gavel Oh my (asn 

w th, the aqleement “hat Yhis (and be deeded team Bhs 

Joaq. 

Lagree Jo pay the Fay 

ball 

Cor Rody. Fos 

Sen 1h pod 

all previous danes.be couse Ne 

Stl Vstng Whe pio pexly 

Section 6: J 

— Issues 

Year(s) you are appealing: 

~ 

12s 

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

Bdno 

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

[J July 

[J December 

If No, check the applicable reason(s): 

O Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANGING 

DIRECTOR 

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

Parcel Identification Number: 

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: 

ARe, 200 

Current Taxable Value as established by the BOR: 

[7], 

491 

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

60, 004 

Multiply the True Caéh Value by .5 and enter here. This is your contention of Assessed Value. 

/3, 404 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

JL, 00d 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

(14-03 ~003 -Op 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

=a 

Compete! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If po. pperty, er is the property currently being used? 

rv land 

If improved go for what use

Page 4

ST

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