Michigan Nature Association, Petitioner Vs. City Of Munising, 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 

Michigan Nature Association, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003370 

 

City of Munising, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO HOLD CASE IN ABEYANCE 

 

ORDER REMOVING CASE FROM DECEMBER 1-15, 2025 PREHEARING GENERAL 

CALL AND ORDER OF PROCEDURE 

 

On August 4, 2025, the parties filed a joint motion requesting that the Tribunal hold this 

case in abeyance pending resolution of Michigan Nature Association v City of Munising, 

(Docket No. 22-001091), Final Opinion and Judgment issued June 25, 2025, which is 

currently pending before the Michigan Court of Appeals, Case No. 376401.1 In the 

motion, the parties state that this case involves the same property and issues as in MTT 

Docket No. 22-001091, and that “[i]t is likely that resolution of the 2022 Property Tax 

Appeal by the Michigan Court of Appeals will resolve or otherwise be highly relevant to 

the issues in this 2023-2024 Property Tax Appeal.” 

 

The Tribunal has considered the motion and the case file and finds that placing this 

case in abeyance pending resolution of Michigan Nature Association v City of Munising, 

MTT Docket No. 22-001091, will facilitate the efficient administration of justice, as that 

resolution may have a direct bearing on the outcome of the instant appeal. Given this, 

this case is removed from the assigned Prehearing General Call and Order of 

Procedure. 

 

Therefore, 

 

IT IS ORDERED that the Joint Motion to Hold Case in Abeyance is GRANTED. 

 

IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 

days of the resolution of Michigan Nature Association v City of Munising, MTT Docket 

No. 22-001091, as to the need for further proceedings in this matter. 

 

 

 

1 In their motion, the parties cite MTT Docket No. 22-001100. However, on May 10, 2023, the Tribunal 

issued an order consolidating that case with MTT Docket No. 22-001091 and ordered future pleadings to 

refer to the consolidated cases as Docket No. 22-001091.

Page 2

MTT Docket No. 24-003370 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is REMOVED from the December 1-15, 2025 

Prehearing General Call and Order of Procedure. 

 

 

 

Entered: August 18, 2025 

 

 

By _____________________________ 

plh 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation,

Petitioner, 

v

CITY OF MUNISING, 

Respondent.

Docket No. 24-003370

Thomas M. Amon (P72351)

Warner Norcross + Judd LLP

150 Ottawa Ave NW, Suite 1500

Grand Rapids, MI 49503

(616) 752-2727

tamon@wnj.com

Attorneys for Petitioner

Scott W. Howard (P52028)

OLSON & HOWARD, P.C.

520 S. Union Street

Traverse City, MI 49684

(231) 946-0044

scott@envlaw.com

Attorneys for Respondent

JOINT MOTION TO HOLD CASE IN ABEYANCE

NOW COMES Petitioner, Michigan Nature Association, by and through its attorneys, 

Warner Norcross + Judd LLP, together with Respondent, City of Munising, by and through its 

attorneys, Olson & Howard, P.C., and requests the Tribunal hold this case (“2023-24 Property 

Tax Appeal”) in abeyance pending the resolution of case number 22-001100 (Michigan Nature 

Association v City of Munising, the “2022 Property Tax Appeal”), which is pending before the 

Michigan Court of Appeals as Case No. 376401 

In support of this Motion, Petitioner and Respondent state as follows:

1.

The 2022 Property Tax Appeal was regarding whether Petitioner was entitled to 

several exemptions claimed by Petitioner on certain real property. A final order of this Tribunal

Page 2

2

was issued in the 2022 Property Tax Appeal, which Petitioner has appealed by right to the 

Michigan Court of Appeals as Case No. 376401.

2.

This 2023-2024 Property Tax Appeal involves the same property and same 

exemptions that were at issue in the 2022 Property Tax Appeal.

3.

It is likely that resolution of the 2022 Property Tax Appeal by the Michigan Court 

of Appeals will resolve or otherwise be highly relevant to the issues in this 2023-2024 Property 

Tax Appeal.

WHEREFORE, Petitioner and Respondent respectfully request the Tribunal remove this 

appeal from the December 1, 2025 Prehearing General Call, and place this case in abeyance 

pending a decision from the Michigan Court of Appeals regarding the 2022 Property Tax Appeal.

August 4, 2025

Thomas M. Amon (P72351)

Warner Norcross + Judd LLP

150 Ottawa Ave NW, Suite 1500

Grand Rapids, MI 49503

(616) 752-2727

tamon@wnj.com

Attorneys for Petitioner

Scott W. Howard (P52028)

OLSON & HOWARD, P.C.

520 S. Union Street

Traverse City, MI 49684

(231) 946-0044

scott@envlaw.com

Attorneys for Respondent

32940515

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Michigan Nature Association, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003370 

 

City of Munising, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO HOLD CASE IN ABEYANCE 

 

ORDER REMOVING CASE FROM DECEMBER 1-15, 2025 PREHEARING GENERAL 

CALL AND ORDER OF PROCEDURE 

 

On August 4, 2025, the parties filed a joint motion requesting that the Tribunal hold this 

case in abeyance pending resolution of Michigan Nature Association v City of Munising, 

(Docket No. 22-001091), Final Opinion and Judgment issued June 25, 2025, which is 

currently pending before the Michigan Court of Appeals, Case No. 376401.1 In the 

motion, the parties state that this case involves the same property and issues as in MTT 

Docket No. 22-001091, and that “[i]t is likely that resolution of the 2022 Property Tax 

Appeal by the Michigan Court of Appeals will resolve or otherwise be highly relevant to 

the issues in this 2023-2024 Property Tax Appeal.” 

 

The Tribunal has considered the motion and the case file and finds that placing this 

case in abeyance pending resolution of Michigan Nature Association v City of Munising, 

MTT Docket No. 22-001091, will facilitate the efficient administration of justice, as that 

resolution may have a direct bearing on the outcome of the instant appeal. Given this, 

this case is removed from the assigned Prehearing General Call and Order of 

Procedure. 

 

Therefore, 

 

IT IS ORDERED that the Joint Motion to Hold Case in Abeyance is GRANTED. 

 

IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 

days of the resolution of Michigan Nature Association v City of Munising, MTT Docket 

No. 22-001091, as to the need for further proceedings in this matter. 

 

 

 

1 In their motion, the parties cite MTT Docket No. 22-001100. However, on May 10, 2023, the Tribunal 

issued an order consolidating that case with MTT Docket No. 22-001091 and ordered future pleadings to 

refer to the consolidated cases as Docket No. 22-001091.

Page 2

MTT Docket No. 24-003370 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is REMOVED from the December 1-15, 2025 

Prehearing General Call and Order of Procedure. 

 

 

 

Entered: August 18, 2025 

 

 

By _____________________________ 

plh 

 

 

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

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation,

Petitioner, 

v

CITY OF MUNISING, 

Respondent.

Docket No. 24-003370

Thomas M. Amon (P72351)

Warner Norcross + Judd LLP

150 Ottawa Ave NW, Suite 1500

Grand Rapids, MI 49503

(616) 752-2727

tamon@wnj.com

Attorneys for Petitioner

Scott W. Howard (P52028)

OLSON & HOWARD, P.C.

520 S. Union Street

Traverse City, MI 49684

(231) 946-0044

scott@envlaw.com

Attorneys for Respondent

JOINT MOTION TO HOLD CASE IN ABEYANCE

NOW COMES Petitioner, Michigan Nature Association, by and through its attorneys, 

Warner Norcross + Judd LLP, together with Respondent, City of Munising, by and through its 

attorneys, Olson & Howard, P.C., and requests the Tribunal hold this case (“2023-24 Property 

Tax Appeal”) in abeyance pending the resolution of case number 22-001100 (Michigan Nature 

Association v City of Munising, the “2022 Property Tax Appeal”), which is pending before the 

Michigan Court of Appeals as Case No. 376401 

In support of this Motion, Petitioner and Respondent state as follows:

1.

The 2022 Property Tax Appeal was regarding whether Petitioner was entitled to 

several exemptions claimed by Petitioner on certain real property. A final order of this Tribunal

Page 2

2

was issued in the 2022 Property Tax Appeal, which Petitioner has appealed by right to the 

Michigan Court of Appeals as Case No. 376401.

2.

This 2023-2024 Property Tax Appeal involves the same property and same 

exemptions that were at issue in the 2022 Property Tax Appeal.

3.

It is likely that resolution of the 2022 Property Tax Appeal by the Michigan Court 

of Appeals will resolve or otherwise be highly relevant to the issues in this 2023-2024 Property 

Tax Appeal.

WHEREFORE, Petitioner and Respondent respectfully request the Tribunal remove this 

appeal from the December 1, 2025 Prehearing General Call, and place this case in abeyance 

pending a decision from the Michigan Court of Appeals regarding the 2022 Property Tax Appeal.

August 4, 2025

Thomas M. Amon (P72351)

Warner Norcross + Judd LLP

150 Ottawa Ave NW, Suite 1500

Grand Rapids, MI 49503

(616) 752-2727

tamon@wnj.com

Attorneys for Petitioner

Scott W. Howard (P52028)

OLSON & HOWARD, P.C.

520 S. Union Street

Traverse City, MI 49684

(231) 946-0044

scott@envlaw.com

Attorneys for Respondent

32940515

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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 

NOTICE OF DECEMBER 1-15, 2025 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE FOR NON-PROPERTY TAX AND 

PROPERTY TAX EXEMPTION CASES 

 

Michigan Nature Association, 

 

Petitioner, 

v 

 

 

 

City Of Munising, 

Respondent.

 

 

 MTT Docket No. 24-003370 

 

Please be advised that this case has been placed on a Prehearing General Call 

commencing December 1, 2025. Parties will be notified at least one week before they 

are scheduled to appear. 

 

In accordance with MCR 1.109(D)(9), the responsibility for excluding or redacting 

personal identifying information (PII) from all documents filed with or offered to the 

Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. Please refer to the Tribunal’s FAQs and 

Glossary of Terms pages on our website for more information. 

 

IT IS ORDERED that discovery is CLOSED on October 1, 2025, which means all 

discovery has been requested, all motions to compel have been filed, and all requested 

or ordered discovery has been exchanged by that date. 

 

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by October 1, 2025. Witnesses, with the exception of rebuttal witnesses, 

will not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this Order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default, as provided by TTR 237. 

 

IT IS FURTHER ORDERED that the deadline to file and serve a Motion for Summary 

Disposition is November 3, 2025.1 

 

IT IS FURTHER ORDERED that responses to a Motion for Summary Disposition must 

be filed and served within 21 days of service of the Motion for Summary Disposition. 

 

1 Pursuant to TTR 225(5): “Except as ordered by the tribunal, the combined length of any motion and brief 

or response and brief may not exceed 20 pages doubled-spaced with 1-inch margins and 12-point type, 

exclusive of attachments and exhibits. Case quotes and footnotes in a brief may be single-spaced.” See 

also MCR 2.119.

Page 2

MTT Docket No. 24-003370 

Page 2 of 2 

 

IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a 

date certain Prehearing Conference during the time frame indicated above may be 

scheduled for a date certain Prehearing Conference at any time subsequent to the 

completion date for this Prehearing General Call. Parties will, however, be notified in 

writing approximately one week before they are scheduled to appear. 

 

IT IS FURTHER ORDERED that if a Motion for Summary Disposition is filed by the 

deadline established herein, a Prehearing Conference will not be scheduled until after 

the Motion is ruled upon. 

 

 

By:___________________________________ 

 

Patricia L. Halm, Tribunal Chair 

Entered: March 28, 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

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

 

Michigan Nature Association, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003370 

 

City of Munising, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING CASE FROM DECEMBER 1-15, 2025 PREHEARING 

GENERAL CALL 

 

On January 2, 2025, the Tribunal issued a notice placing this case on the 

December 1-15, 2025 Prehearing General Call and Order of Procedure. Thereafter, it 

was determined that Petitioner is claiming an exemption from property taxes under MCL 

211.7o(1), MCL 211.7o(5), and MCL 211.7n. As a result, the Tribunal finds that to 

facilitate the efficient administration of justice, this case shall be removed from the 

Prehearing General Call and Order of Procedure and scheduled for a Status 

Conference in the normal course of scheduling.1 Therefore, 

 

IT IS ORDERED that this case is REMOVED from the December 1-15, 2025 Prehearing 

General Call. 

 

Entered: January 3, 2025 

 

 

By ___________________________ 

plh 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

1 See Tax Tribunal Newsletter 2023-3.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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

NOTICE OF DECEMBER 1 - 15, 2025 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Michigan Nature Association,

Petitioner,

v

 

 

City Of Munising,

Respondent.

 MTT Docket No. 24-003370

Please be advised that 24-003370 has been placed on a two-week Prehearing General 

Call commencing December 01, 2025. Parties will be notified at least one week before 

they are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The notice shall indicate the reason or reasons why no valuation 

disclosure is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 4, 2025. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this Order (even though 

admissible) except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 24-003370

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 4, 2025. Witnesses will not be allowed to testify unless disclosed 

in the Prehearing Statement and the Prehearing Statement is furnished in accordance 

with this Order except upon a finding of good cause by the Tribunal. Failure to file the 

Prehearing Statement may result in holding a party or parties in default, as provided by 

TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 4, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

December 1, 2025, which means all discovery has been requested, all motions to 

compel have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 2, 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 provide by those parties, attorneys, or authorized 

representatives.

By:

Page 3

STATE OF

Page 4

M

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Page 1

1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

OFFICE OF ADMINISTRATIVE HEARINGS AND RULES

MICHIGAN TAX TRIBUNAL

MICHIGAN NATURE ASSOCIATION,

a Michigan nonprofit corporation,

Petitioner,

v

CITY OF MUNISING, 

Respondent.

MTT Docket No. 24-003370

Scott W. Howard (P52028)

OLSON & HOWARD, P.C.

Attorneys for Petitioner

420 East Front Street

Traverse City, MI 49686

(231) 946-0044

scott@envlaw.com

Thomas M. Amon (P72351)

WARNER NORCROSS & JUDD LLP

Attorneys for Respondent

150 Ottawa Ave NW, Suite 1500

Grand Rapids, MI 49503

(616) 752-2000

tamon@wnj.com 

ANSWER

Respondent, City of Munising, by and through its attorneys, OLSON & HOWARD, PC, 

submits the following response to the Petition:

1. This Appeal is regarding Parcel No. 051-451-054 -00, 051-451-056-00 and 051-451-

071-00 (the “Property”). The parcels comprising the Property are contiguous and 

within the same assessing unit. 

ANSWER: Respondent admits the property identified in Paragraph 1 of the 

Petition is a parcel of real property within the Respondent’s jurisdiction.

2. The Property identified above is real property.

Page 2

2

ANSWER: Admits.

3. The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property if any. 

ANSWER: Denied. The March Board of Review determined that this property is 

no longer exempt based on the fact that the property is no longer accessible to the 

public as indicated by signs posted on the property and no evidence was presented 

of the charitable or educational benefit to the community.

4. The Property is owned by Petitioner. Petitioner is a Michigan nonprofit Corporation 

with its resident agent located at 2310 Science Parkway, Okemos, MI. As stated in its 

Articles of Incorporation (attached as Exhibit C), MNA’s purposes are:

The purpose or purposes for which the corporation is organized are:

MNA’s purposes are:

(a) To acquire, maintain, and protect natural areas that predominantly contain 

examples of Michigan fauna, flora, geologic features, and other components 

and aspects of the natural environment of Michigan, including habitat and 

natural communities for fish, wildlife and plants, in the State of Michigan;

(b) To carry on a program of conservation study and education; 

(c) To carry on such other activities as are permitted under the Michigan Nonprofit 

Corporation Act. 

ANSWER: Neither admit nor deny. Respondent leaves Petitioner to their proofs. 

5. Respondent is a City under Michigan law that has wrongfully attempted to remove the 

Property’s tax-exempt status and make it subject to taxation.

ANSWER: Denied. 

6. The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

ANSWER: Neither admit nor deny. The exhibit speaks for itself and Respondent 

leaves Petitioner to their proofs.

Page 3

3

7. The Tribunal has jurisdiction of this Matter under MCL 205.731 and 

205.735a.

ANSWER: Admit. 

8. The Property is located in Alger County. It does not have an official address.

ANSWER: Neither admit nor deny. Respondent leaves Petitioner to their proofs. 

9. The assessment at issue was established by the City of Munising’s Board of Review.

ANSWER: Admit. 

10. Petitioners’ legal residence or principal office address is 2310 Science Parkway,

Okemos, MI.

ANSWER: Neither admit nor deny. Respondent leaves Petitioner to their proofs. 

11. This appeal involves issues relating to the Property’s exemption from taxation and the 

Board of Review’s incorrect determination that the Property in question constituted 

“omitted” property. 

ANSWER: Denied. The March Board of Review determined that this property is 

no longer exempt based on the fact that the property is no longer accessible to the 

public as indicated by signs posted on the property and no evidence was presented 

of the charitable or educational benefit to the community.

12. The Property has been owned by the MNA and has had tax exempt status for

approximately 33 years or more.

ANSWER: Neither admit nor deny. Respondent leaves Petitioner to their proofs.

13. The tax years at issue are 2023 and 2024.

ANSWER: Neither admit nor deny. Respondent leaves Petitioner to their proofs.

Page 4

4

14. The values for the Property as stated in the Exhibit A are: 

ANSWER: Admit. 

15. Petitioner contends that the Property is exempt from taxation under Michigan law for 

the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined 

by the Board of Review, as set forth in the proceeding paragraph, are in dispute. 

ANSWER: Denied. The City of Munising has determined that this property

Page 5

5

T

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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. 24-003370

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Munising (ALGER)

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

Scott

M.I.

W.

Last Name

Howard

Firm Name (if any)

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

420 E. Front Street

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

231-946-0044

Fax Number

231-946-4807

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

Scott@envlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Scott W. Howard

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ 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): 

______________________________________________________________________

______________________________________________________________________

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

______________________________________________________________________

______________________________________________________________________

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

______________________________________________________________________

______________________________________________________________________

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________

______________________________________________________________________

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

______________________________________________________________________

______________________________________________________________________

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

Lansing, MI 48922 

_______________________________

_______________________________

[Signature of person who is serving/mailing copy]

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

Michigan Nature Association

24-003370

City of Munising

Hallie Miller

09/05/2024

Mark Maki

301 E. Superior Street, Munising, MI

Sue Roberts

301 E. Superior Street, Munising, MI

Stephanie Pierson

101 Court Street, Munising, MI 49862

Joel Vandevelde

101 Court Street, Munising, MI 49862

John Carr

810 State Highway M-28 West, Munising, MI 49862

Hallie Miller

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 

J 

\ 

AUG 2 3 2024 

Warner Norcross +Judd Lp 

MICHIGAN TAX TRIBUN 

AL 

August 14, 2024 

Via Federal Express 

Michigan Tax Tribunal 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Michigan Nature Association v City of Munising 

Dear Clerk: 

Enclosed please find a check in the amount of $400.00 along with one original and 

two copies of the Petition. 

Please contact me with any questions. 

Sincerely, 

Thomas M. Amon 

TMA/hem 

RET7-1 

BETT-1 

08/15/24

Page 2

RECEIVED 

AUG 2 8 704 

STATE OF MICHIGAN 

mic 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

AN TAX TRIB na; 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation, 

MTT Docket No. 

Petitioner, 

v 

CITY OF MUNISING, 

Respondent. 

Thomas M. Amon (P72351) 

WARNER NORCROSS & JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: (616) 752-2000 

Attorneys for Petitioner 

/ 

PETITION 

Petitioner Michigan Nature Association (“MNA” or “Petitioner”) hereby petitions the 

Michigan Tax Tribunal to overrule Respondent City of Munising’s decision to assess the property 

with Parcel Nos. 051-451-054-00, 051-451-056-00, and 051-451-071-00 for tax years 2023 and 

2024, as set forth in the enclosed Board of Review decisions that were issued on July 16, 2024, 

because these parcels are exempt from taxation under Michigan law. 

In support of its Petition, 

Petitioner states:

Page 3

2. 

The Property identified above is real property. 

3. 

The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property, if any. 

4. 

The Property 

is owned by 

Petitioner. 

Petitioner 

is 

a Michigan nonprofit 

Corporation with its resident agent located at 2310 Science Parkway, Okemos, MI. 

As stated in 

its Articles of Incorporation, MNA’s purposes are: 

The purpose or purposes for which the corporation is organized are: 

MNA’s purposes are: 

(a) To acquire, maintain, and protect nalural areas that predominantly contain examples of Michigan fauna, flora, geologic 

features, and other components and aspects of the natural environment of Michigan, including habitat and natural 

communities for fish, wildlife and plants, in the State of Michigan; 

(b) To carry on a program of conservation study and education; and 

(c) To cary on such other activities as are permitted under the Michigan Nonprofit Corporation Act, 

5. 

Respondent is a City under Michigan law that has wrongfully attempted to remove 

the Property’s tax-exempt status and make it subject to taxation. 

6. 

The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

7. 

The Tribunal has jurisdiction of this Matter under MCL 205.731 and 205.735a. 

8. 

The Property is located in Alger County. 

It does not have an official address. 

9. 

The assessment at issue was established by the City of Munising’s Board of 

Review. 

10. 

Petitioners’ legal residence or principal office address is 2310 Science Parkway, 

Okemos, MI.

Page 4

13. 

The tax years at issue are 2023 and 2024. 

14. 

The values for the Property as stated in the Exhibit A are: 

Parcel No. 

True Cash Value-2023 

Assessed Value-2023 | Taxable Value-2023 

051-451-054-00 

} $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

Parcel No. 

True Cash Value-2024 

Assessed Value-2024 | Taxable Value-2024 

051-451-054-00 | $42,600 

$21,300 

$21,300 

051-451-056-00 | $39,000 

$19,500 

$19,500 

051-451-071-00 | $9,000 

$4,500 

$4,500 

15. 

Petitioner contends that the Property is exempt from taxation under Michigan law 

for the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined by the 

Board of Review, as set forth in the preceding paragraph, are in dispute. 

16. 

Petitioners request that the Tribunal cancel the assessments in their entirety, find 

that the Property is exempt from taxation in its entirety under Michigan law, and award Petitioners

Page 5

a. 

As set forth in more detail in the docket filings for the prior tax appeal between the 

same parties for the 2022 Tax Year, MTT Docket No. 22-001091-TT, the Property 

is exempt under numerous provisions of Michigan law; 

b. 

The Property has been treated as tax exempt for decades and is owned by MNA; 

¢. 

The MNA is a nonprofit charitable institution, whose purposes for incorporation 

are stated in its Articles of Incorporation, which are excerpted in paragraph 4 above; 

d. 

The MNA acquired, owns, and occupies the Property for the purposes

Page 6

Date

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Michigan Nature Association, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-003370

City Of Munising, 

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 221 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 229(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: September 5, 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 

J 

\ 

AUG 2 3 2024 

Warner Norcross +Judd Lp 

MICHIGAN TAX TRIBUN 

AL 

August 14, 2024 

Via Federal Express 

Michigan Tax Tribunal 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Michigan Nature Association v City of Munising 

Dear Clerk: 

Enclosed please find a check in the amount of $400.00 along with one original and 

two copies of the Petition. 

Please contact me with any questions. 

Sincerely, 

Thomas M. Amon 

TMA/hem 

RET7-1 

BETT-1 

08/15/24

Page 2

RECEIVED 

AUG 2 8 704 

STATE OF MICHIGAN 

mic 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

AN TAX TRIB na; 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN NATURE ASSOCIATION, a 

Michigan nonprofit corporation, 

MTT Docket No. 

Petitioner, 

v 

CITY OF MUNISING, 

Respondent. 

Thomas M. Amon (P72351) 

WARNER NORCROSS & JUDD LLP 

150 Ottawa Ave NW, Suite 1500 

Grand Rapids, MI 49503 

Telephone: (616) 752-2000 

Attorneys for Petitioner 

/ 

PETITION 

Petitioner Michigan Nature Association (“MNA” or “Petitioner”) hereby petitions the 

Michigan Tax Tribunal to overrule Respondent City of Munising’s decision to assess the property 

with Parcel Nos. 051-451-054-00, 051-451-056-00, and 051-451-071-00 for tax years 2023 and 

2024, as set forth in the enclosed Board of Review decisions that were issued on July 16, 2024, 

because these parcels are exempt from taxation under Michigan law. 

In support of its Petition, 

Petitioner states:

Page 3

2. 

The Property identified above is real property. 

3. 

The Property is and/or was classified as 090 Exempt. Respondent has not indicated 

the new classification of the Property, if any. 

4. 

The Property 

is owned by 

Petitioner. 

Petitioner 

is 

a Michigan nonprofit 

Corporation with its resident agent located at 2310 Science Parkway, Okemos, MI. 

As stated in 

its Articles of Incorporation, MNA’s purposes are: 

The purpose or purposes for which the corporation is organized are: 

MNA’s purposes are: 

(a) To acquire, maintain, and protect nalural areas that predominantly contain examples of Michigan fauna, flora, geologic 

features, and other components and aspects of the natural environment of Michigan, including habitat and natural 

communities for fish, wildlife and plants, in the State of Michigan; 

(b) To carry on a program of conservation study and education; and 

(c) To cary on such other activities as are permitted under the Michigan Nonprofit Corporation Act, 

5. 

Respondent is a City under Michigan law that has wrongfully attempted to remove 

the Property’s tax-exempt status and make it subject to taxation. 

6. 

The decisions at issue (attached as Exhibit A) were issued by the March Board of 

Review at its July 16, 2024 meeting. 

7. 

The Tribunal has jurisdiction of this Matter under MCL 205.731 and 205.735a. 

8. 

The Property is located in Alger County. 

It does not have an official address. 

9. 

The assessment at issue was established by the City of Munising’s Board of 

Review. 

10. 

Petitioners’ legal residence or principal office address is 2310 Science Parkway, 

Okemos, MI.

Page 4

13. 

The tax years at issue are 2023 and 2024. 

14. 

The values for the Property as stated in the Exhibit A are: 

Parcel No. 

True Cash Value-2023 

Assessed Value-2023 | Taxable Value-2023 

051-451-054-00 

} $42,600 

$21,300 

$21,300 

051-451-056-00 

| $39,000 

$19,500 

$19,500 

051-451-071-00 

| $9,000 

$4,500 

$4,500 

Parcel No. 

True Cash Value-2024 

Assessed Value-2024 | Taxable Value-2024 

051-451-054-00 | $42,600 

$21,300 

$21,300 

051-451-056-00 | $39,000 

$19,500 

$19,500 

051-451-071-00 | $9,000 

$4,500 

$4,500 

15. 

Petitioner contends that the Property is exempt from taxation under Michigan law 

for the 2023 and 2024 tax years. Accordingly, the entire amount of the values determined by the 

Board of Review, as set forth in the preceding paragraph, are in dispute. 

16. 

Petitioners request that the Tribunal cancel the assessments in their entirety, find 

that the Property is exempt from taxation in its entirety under Michigan law, and award Petitioners

Page 5

a. 

As set forth in more detail in the docket filings for the prior tax appeal between the 

same parties for the 2022 Tax Year, MTT Docket No. 22-001091-TT, the Property 

is exempt under numerous provisions of Michigan law; 

b. 

The Property has been treated as tax exempt for decades and is owned by MNA; 

¢. 

The MNA is a nonprofit charitable institution, whose purposes for incorporation 

are stated in its Articles of Incorporation, which are excerpted in paragraph 4 above; 

d. 

The MNA acquired, owns, and occupies the Property for the purposes

Page 6

Date

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.