Macatawa Bank, Petitioner Vs. City Of Douglas, 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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On January 30, 2026, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on January 28, 2026. Respondent has not filed a response 

to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they failed to appear at a scheduled status conference. In its 

motion, Petitioner explains that they did not appear because they believed that their 

Joint Stipulation for Entry of Consent judgment had been filed and that the status 

conference was adjourned. Petitioner has complied with the Tribunal’s orders as 

required by TTR 237. As such, the Tribunal finds good cause to grant the motion and 

set aside the default. 

 

Further, 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 Petitioner’s ’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER 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 true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002800 

Page 2 of 3 

 

 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 as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the

Page 3

MTT

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

MACATAWA BANK, NA 

Petitioner(s) 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on January 28, 2026 

and, 

if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

The matter was set for a telephonic status conference on January 26, 2026. 

Prior to this hearing, 

Petitioner and Respondent approved a Stipulation which resolves this matter. The Stipulation is attached 

as Exhibit A. Counsel thought the Stipulation had been uploaded to the MTT filing system and both 

Respondent and Petitioner removed the status conference from their calendars. 

Petitioner was mistaken 

and the Stipulation (which resolves the matter) had not been uploaded. 

Petitioner requests the Tribunal 

set aside the Default and enter the Stipulation. 

3. 

| ask this Tribunal to set aside the default. 

Cee 

Pagty/Representative (sign here) 

Peter D. Rhoades (P49515) 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

1[30]2¢ 

y= r2 

Date 

* 

(sign here) 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

EXHIBIT A

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Allegan 

County. 

2. 

Parcel Number: 03-59-016-066-10 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$491,400 

$491,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$982,800 

$491,400 

$390,095 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

MOAHR Docket No. 25-002800 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

he-Parties spy late-and agree that the re-was-nola 

transfer of 

ownership-in-2024- 

-andtherefore stipulate and agree o.reinstate the 2024 capped value and 

flat 

fini 

2025 

apply-the 

NOTE: The Stipulation MUST include ALL parcels and ALL tax

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

MACATAWA BANK, NA 

Petitioner(s) 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on January 28, 2026 

and, 

if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

The matter was set for a telephonic status conference on January 26, 2026. 

Prior to this hearing, 

Petitioner and Respondent approved a Stipulation which resolves this matter. The Stipulation is attached 

as Exhibit A. Counsel thought the Stipulation had been uploaded to the MTT filing system and both 

Respondent and Petitioner removed the status conference from their calendars. 

Petitioner was mistaken 

and the Stipulation (which resolves the matter) had not been uploaded. 

Petitioner requests the Tribunal 

set aside the Default and enter the Stipulation. 

3. 

| ask this Tribunal to set aside the default. 

Cee 

Pagty/Representative (sign here) 

Peter D. Rhoades (P49515) 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

1[30]2¢ 

y= r2 

Date 

* 

(sign here) 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

EXHIBIT A

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Allegan 

County. 

2. 

Parcel Number: 03-59-016-066-10 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$491,400 

$491,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$982,800 

$491,400 

$390,095 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

MOAHR Docket No. 25-002800 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

he-Parties spy late-and agree that the re-was-nola 

transfer of 

ownership-in-2024- 

-andtherefore stipulate and agree o.reinstate the 2024 capped value and 

flat 

fini 

2025 

apply-the 

NOTE: The Stipulation MUST include ALL parcels and ALL tax

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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On January 30, 2026, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on January 28, 2026. Respondent has not filed a response 

to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they failed to appear at a scheduled status conference. In its 

motion, Petitioner explains that they did not appear because they believed that their 

Joint Stipulation for Entry of Consent judgment had been filed and that the status 

conference was adjourned. Petitioner has complied with the Tribunal’s orders as 

required by TTR 237. As such, the Tribunal finds good cause to grant the motion and 

set aside the default. 

 

Further, 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 Petitioner’s ’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER 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 true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002800 

Page 2 of 3 

 

 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 as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the

Page 3

MTT

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

MACATAWA BANK, NA 

Petitioner(s) 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on January 28, 2026 

and, 

if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

The matter was set for a telephonic status conference on January 26, 2026. 

Prior to this hearing, 

Petitioner and Respondent approved a Stipulation which resolves this matter. The Stipulation is attached 

as Exhibit A. Counsel thought the Stipulation had been uploaded to the MTT filing system and both 

Respondent and Petitioner removed the status conference from their calendars. 

Petitioner was mistaken 

and the Stipulation (which resolves the matter) had not been uploaded. 

Petitioner requests the Tribunal 

set aside the Default and enter the Stipulation. 

3. 

| ask this Tribunal to set aside the default. 

Cee 

Pagty/Representative (sign here) 

Peter D. Rhoades (P49515) 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

1[30]2¢ 

y= r2 

Date 

* 

(sign here) 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

EXHIBIT A

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Allegan 

County. 

2. 

Parcel Number: 03-59-016-066-10 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$491,400 

$491,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$982,800 

$491,400 

$390,095 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

MOAHR Docket No. 25-002800 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

he-Parties spy late-and agree that the re-was-nola 

transfer of 

ownership-in-2024- 

-andtherefore stipulate and agree o.reinstate the 2024 capped value and 

flat 

fini 

2025 

apply-the 

NOTE: The Stipulation MUST include ALL parcels and ALL tax

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

MACATAWA BANK, NA 

Petitioner(s) 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on January 28, 2026 

and, 

if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

The matter was set for a telephonic status conference on January 26, 2026. 

Prior to this hearing, 

Petitioner and Respondent approved a Stipulation which resolves this matter. The Stipulation is attached 

as Exhibit A. Counsel thought the Stipulation had been uploaded to the MTT filing system and both 

Respondent and Petitioner removed the status conference from their calendars. 

Petitioner was mistaken 

and the Stipulation (which resolves the matter) had not been uploaded. 

Petitioner requests the Tribunal 

set aside the Default and enter the Stipulation. 

3. 

| ask this Tribunal to set aside the default. 

Cee 

Pagty/Representative (sign here) 

Peter D. Rhoades (P49515) 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

1[30]2¢ 

y= r2 

Date 

* 

(sign here) 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

EXHIBIT A

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002800-TT 

CITY OF DOUGLAS 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Allegan 

County. 

2. 

Parcel Number: 03-59-016-066-10 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$491,400 

$491,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$982,800 

$491,400 

$390,095 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 4

MOAHR Docket No. 25-002800 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

he-Parties spy late-and agree that the re-was-nola 

transfer of 

ownership-in-2024- 

-andtherefore stipulate and agree o.reinstate the 2024 capped value and 

flat 

fini 

2025 

apply-the 

NOTE: The Stipulation MUST include ALL parcels and ALL tax

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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that a status conference was 

scheduled for January 26, 2026. Petitioner failed to appear at the scheduled status 

conference. The Tribunal finds that placing the absent party in default and ordering an 

explanation and documentation justifying the absence at the proceeding is appropriate.1 

Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

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

documentation as directed above along with a motion to set aside the default. 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.2 

 

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. 

 

 

 

 

 

 

 

 

 

 

 

Entered: January 28, 2026 

 

 

By _____________________________ 

jmw 

 

 

 

 

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

2 “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. 25-002800 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Macatawa Bank, 

 

 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

NOTICE OF TELEPHONIC STATUS CONFERENCE 

 

A telephonic status conference has been scheduled to commence in the above-

captioned case: 

 

DATE: 

January 26, 2026 

TIME: 

9:00 a.m. 

JOIN BY PHONE: 

1-248-509-0316 

ACCESS CODE: 

464183541 

 

During the status conference, the Tribunal will discuss the processing of the case for 

hearing and set dates for the completion of discovery, the filing of dispositive motions, 

the filing of Prehearing Statements, and the scheduling of the Prehearing Conference, if 

applicable. 

 

Failure to participate in the status conference will result in the holding of that party in 

default and may lead to dismissal of the case or the conducting of a show cause or 

default hearing, as provided by TTR 237. 

 

 

 

 

 

 

 

 

 

By __________________________________ 

Date Entered: December 8, 2025

Page 2

MTT Docket No. 25-002800 

Page 2 of 2 

 

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 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on September 18, 2025, because Respondent failed to file an answer. On 

October 7, 2025, Respondent filed a case information sheet in response to the 

Tribunal’s order of default. Although Respondent timely responded, their attempt to 

cure the default was incomplete as the Entire Tribunal Case Information Sheet and 

Proof of Service filed were not compliant with Tribunal rules.1 Respondent was required 

to file an actual answer to set aside the default.2 The Tribunal extended the time for 

Respondent to cure the default by an additional 14 days on October 20, 2025, and it 

has failed to respond or submit the required filing(s). Given this failure, the Tribunal 

finds that Respondent’s violation was willful. It also establishes a history of deliberate 

delay and refusing to comply with Tribunal rules and orders, both of which have 

prejudiced Petitioner. As a result, giving careful consideration to the Grimm factors and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that scheduling a default hearing is warranted, and a lesser sanction would not be 

appropriate or better serve the interests of justice.3 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.4 

 

 

 

Entered: November 18, 2025 

 

 

By _____________________________ 

kac 

 

1 TTR 235. 

2 A complete list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

4 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 25-002800 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

On October 7, 2025, Respondent filed an ET Case Information Sheet in response to the 

Tribunal’s September 18, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Respondent 

was held in default because Respondent failed to file an answer.1 Although 

Respondent timely responded to the Order of Default, their attempt to cure is 

incomplete because Respondent merely filed an Entire Tribunal Case Information Sheet 

and proof of service but failed to file an actual answer. Though the Tribunal finds an 

extension of time to cure the default appropriate, Respondent’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify the scheduling of a default hearing for failure to timely 

comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $50.00 fee 

required for the filing of the motion, and (4) file proof the motion and answer were 

served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the 

entry of this order.3 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t 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. 25-002800 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: October 20, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

parties or their

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

= 

&Gd 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Macatawa Bank, N.A 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002800-TT 

City of the Village of Douglass 

i 

Respondent(s) 

PROOF OF SERVICE 

Anthony E. Meyaard 

states that on 10/7/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

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

Peter D. Rhoades 

PO Box 2271 

Holland, MI 49422 

fre 

[Signature of person who is serving/mailing copy] 

Anthony E. Meyaard 

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002800

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Douglas (ALLEGAN)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Anthony

M.I.

E

Last Name

Meyaard

Firm Name (if any)

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

53710 Pulver Road

City or Town

Three Rivers

State

Michigan

ZIP Code

49093

Telephone Number

616-836-6720

Fax Number

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

tony@assessingsolutions.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Anthony E. Meyaard

/s/

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

Macatawa Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002800

City of Douglas,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

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

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

By:_______________________________

Entered: September 18, 2025

Patricia L. Halm, Tribunal Chair

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002800

Page 2 of 6

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 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

Macatawa Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002800

City of Douglas,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire

Page 4

MT

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

Page 1

rhoades 

Jon Andersh 

| Attorney 

office: 

616.235.3500 

PO Box 2271 

mickee 

direct: 

616.233.6121 

Holland, Mi 49422 

attorneys 

fax: 

616.233.5269 

11377 James Street 

email: 

jandersh@rhoadesmckee.com 

Holland, MI 49424 

July 28, 2025 

Via Certified US Mail 

AUG 0 12025 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

MICHIGAN TAX TRIBUNAL 

Re: 

Macatawa Bank — Proof of Service for Property Tax Petitions 

Dear Sir or Madam: 

On behalf of Macatawa Bank, N.A., as petitioner, please find enclosed for a Proof of 

Service for Property Tax Petition documenting proof of service to the noticed parties in connection 

with the following tax petitions: 

1. 

Grand Rapids Township: 

Docket No. 25-002794 

2. 

Cascade Township: 

Docket No. 25-002785 

3. 

City of Walker: 

Docket No. 25-002801 

4. 

Plainfield Township: 

Docket No. 25-002799 

5. 

City of Douglas: 

Docket No. 25-002800 

6. 

City of Wyoming: 

Docket No. 25-002793 

7. 

City of Grand Rapids: 

Docket No. 25-002804 

8. 

City of Grand Rapids: 

Docket No. 25-002795 

9. 

Gaines Township: 

Docket No. 25-002803 

Should you have any questions, please direct them to my attention. 

Sincerely, 

RHOADES McKEE PC 

py 

Jon Andersh

Page 2

RECEIVED 

Je i 

AUG 01 2025 

oi 

EE 

MICHIGAN TAX TRIBUNAL 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, NA. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002800 

CITY OF THE VILLAGE OF DOUGLAS 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Kayshlanie Lamboy 

states that on July 24, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

City of the Village of Douglas - Assessor, Attn: Thomas Doane 

86 W. Center Street, PO Box 757, Douglas, Michigan 49406 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail). 

City of the Village of Douglas - City Clerk, Attn: Laura Kasper 

86 W. Center Street, PO Box 757, Douglas, Michigan 49406 

3. 

County Equalization Director (via first class mail or personal service): 

Allegan County Equalization - Attn: Matt Woolford 

3283 122nd Avenue, Allegan, Michigan 49010 

4. 

County Clerk {via first class mail or personal service): 

Allegan County Clerk - Attn: Bob Genetski 

113 Chestnut Street, Allegan, Michigan 49010 

5. 

Secretary of the local school board (via first class mail or personal service): 

Saugatuck Public Schools Board of Education - Attn: Mary |hle, Secretary 

PO Box 818, Douglas, Michigan 49406 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

. Allegan

Page 3

——

US P

FI

0635

BOA0311

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 

JUN 04 2025 

po. 

JC 

orl 

rs 

& 

MICHIGAN TAX TRIBUNAL 

RISE 

Rey 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, N.A. 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

CITY OF THE VILLAGE OF DOUGLAS 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 03-59-016-066-10 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ___personal. 

3. 

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

contiguous? Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

N/A 

6. 

The property identified above is classified as 201 Commercial-Improved

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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

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

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

N/A 

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

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

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

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

assessments at issue (attach additional page if necessary): 

Appeal is timely. 

The property or properties at issue are located in Allegan 

County. The 

property or properties’ address is: 

132 S. Blue Star Highway, Douglas, Michigan 49406 

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

local governmental unit): City of Douglas 

Petitioner's legal residence or principal office address is: 

10753 Macatawa Drive, Holland, Michigan 49424 

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

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

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

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

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

N/A 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$982,800.00 

$491,400.00 

$491,400.00 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$982,800.00 

$491,400.00 

$390,096.00 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Page 4

MTT

Page 5

STAT

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

Macatawa Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002800

City of Douglas, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

JUN 04 2025 

po. 

JC 

orl 

rs 

& 

MICHIGAN TAX TRIBUNAL 

RISE 

Rey 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MACATAWA BANK, N.A. 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

CITY OF THE VILLAGE OF DOUGLAS 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 03-59-016-066-10 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ___personal. 

3. 

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

contiguous? Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

N/A 

6. 

The property identified above is classified as 201 Commercial-Improved

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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

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

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

N/A 

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

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

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

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

assessments at issue (attach additional page if necessary): 

Appeal is timely. 

The property or properties at issue are located in Allegan 

County. The 

property or properties’ address is: 

132 S. Blue Star Highway, Douglas, Michigan 49406 

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

local governmental unit): City of Douglas 

Petitioner's legal residence or principal office address is: 

10753 Macatawa Drive, Holland, Michigan 49424 

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

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

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

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

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

N/A 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$982,800.00 

$491,400.00 

$491,400.00 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$982,800.00 

$491,400.00 

$390,096.00 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Page 4

MTT

Page 5

STAT

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.