Record Finder / 26-002737-TT
Michigan

Moore Home Properties, LLC Petitioner V Township Of Cheshire Respondent

Petitioner
Moore Home Properties, LLC
Respondent
Township Of Cheshire

Case overview

Docket number
26-002737-TT
Status
Default Petitioner
CaseType
ET Property
Division
ET
County
Allegan
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of Default of PetitionerNot recordedNot recorded10/12/2026Not recordedDownload
4Petition has been verifiedPET110/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Notice of Docket Number ETNot recordedNot recorded10/12/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/05/2026Not recordedDownload
1A petition was received.PETNot recorded07/21/2026$100.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

ET_Order_of_Default_Petition.2026-10-12_08-56-25.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Moore Home Properties, LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002737

Township Of Cheshire,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner 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.1 

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: /s/ Patricia L. Halm

Entered: October 12, 2026

1 “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. 26-002737

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.

Moore Home Properties LLC v Cheshire Twshp Special Assessment Appeal.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MOORE HOME PROPERTIES, LLC, 

MTT Docket No. 

Petitioner, 

v. 

CHESHIRE TOWNSHIP, 

Respondent. 

PETITION FOR APPEAL OF SPECIAL ASSESSMENT 

Entire Tribunal Division 

Pursuant to MCL 205.731, MCL 205.735a(3), and 1954 PA 188, MCL 41.721 et seq., including 

MCL 41.725 

1. Parties 

1.1 

Petitioner. Moore Home Properties, LLC is a Michigan limited liability company, acting 

by and through its Managing Member, James R. Moore, Jr., owner and operator of 

Richardson's RV Campground, located at 3625 Baseline Road, Gobles, Michigan 49055, 

Cheshire Township, Allegan County, Michigan. Parcel number: 03-270-003-00. Mailing 

address: 20 Cavanaugh Lake Road, Chelsea, Michigan 48118. Telephone: (734) 320- 

3679.1 

1.2 

Respondent. Cheshire Township is a Michigan general law township located in Allegan

Page 2

1.3 

1.4 

Respondent confirmed the special assessment roll at issue herein through its Township 

Board. 

Petitioner's Counsel. Robert J. Baker (P57964), R.J. Baker & Associates, PLLC, 225 

Hubbard Street, Allegan, Michigan 49010, (269) 686-9448, rib@rjbaker-law.com. 

Division Election. Petitioner's property is improved and operated as a licensed, 32-site 

recreational vehicle campground and is officially designated by the Allegan County 

Treasurer/Equalization Department as Property Class 201 (Commercial-Improved) — not 

residential real property within the meaning of MCL 211.34¢(2)(e). Because a special 

assessment appeal for any property classification other than residential real property must 

be filed in the Entire Tribunal Division regardless of the amount in contention, Petitioner 

expressly elects, and this Petition is filed, in the Entire Tribunal Division of the Michigan 

Tax Tribunal. Petitioner does not consent to treatment of this matter as a Small Claims 

Division proceeding under AC R 205.10269(2). 

2. Jurisdiction and Timeliness 

2.1 

22 

This Tribunal has exclusive and original jurisdiction over this appeal pursuant to MCL 

205.731, which grants the State Tax Tribunal jurisdiction over disputes relating to special 

assessments levied under 1954 PA 188, MCL 41.721 et seq. 

Petitioner appeared at the public hearings on the proposed special assessment roll held

Page 3

23 

email addresses, objecting to the per-site surcharge allocation methodology applied to 

Petitioner's parcel and proposing an alternative calculation. At the June 16, 2026 hearing 

itself, Mr. Moore personally appeared and made a further, stronger oral objection on the 

record, specifically asserting that the Township had failed to follow the correct process 

and procedure in confirming the special assessment roll and that the Township's legal 

counsel was not present at the hearing. Petitioner is requesting the board minutes and/or 

recording of the June 16, 2026 hearing from the Township Clerk to document this oral 

objection for the record, and will supplement this Petition promptly upon receipt. The 

June 14, 2026 written objection and the June 16, 2026 oral objection, individually and 

together, satisfy the prerequisite protest requirement of MCL 41.724 and MCL 

205.735a(5), which provides that for a special assessment dispute, the assessment must 

be protested at the hearing held to confirm the special assessment roll before this Tribunal 

acquires jurisdiction of the dispute. A true and correct copy of Mr. Moore's June 14, 2026 

written objection is attached hereto as Exhibit A. 

The Cheshire Township Board confirmed the special assessment roll on or about June 

16,2026. Petitioner is informed and believes that the Township Clerk has confirmed the 

roll is certified. This Petition is filed on July 21, 2026, within 35 days of the June 16, 

2026 confirmation, and is therefore timely under MCL 205 .735a(5) and (6). Petitioner 

expressly reserves the right to assert, upon obtaining documentary confirmation, that this

Page 4

3.1 

32 

33 

Project. Respondent confirmed a special assessment roll for the Duck Lake 

Improvement Special Assessment District (“DLISAD”) 2026-2030 Supplemental Project, 

encompassing aquatic vegetation management and related lake improvement services for 

Duck Lake, Cheshire Township, Allegan County, Michigan. 

Assessment Against Petitioner's Parcel. 

Per the Township's June 16, 2026 Notice of 

Public Hearing, the confirmed special assessment against parcel 03-270-003-00 totals 

approximately $24,577.01 over five years, calculated as follows: Base lakefront 

assessment: 1.0 benefit unit x $2,730.77 = $2,730.77; Per-site surcharge: 32 sites x 0.25 

units x $2,730.77 = $21,846.24; Total: 9.0 benefit units = $24,577.01. Annual payments: 

$6,149.34 (2026); $4,606.92 (each of 2027-2030). Petitioner pleads these Notice-based 

figures as the primary calculation and, in the alternative, pleads that if the Board in fact 

adopted Option 1.B of the Resolution Confirming template rather than the noticed Option 

1.A figures, the assessment totals approximately $24,482.97 over five years instead 

(Base: 1.0 unit x $2,720.33 = $2,720.33; Per-site surcharge: 32 sites x 0.25 units x 

$2,720.33 = $21,762.64; Total: 9.0 units = $24,482.97). Petitioner has requested a 

certified copy of the adopted Resolution from the Township Clerk to confirm which 

figures control and will supplement this Petition upon receipt if necessary. 

Total Project Cost. The Notice of Hearing states the total project cost at approximately 

$356,365, with annual levies of approximately $89,165 in 2026 and $66,800 per year in

Page 5

MCL 41.725(1)(d) itself codifies the proportionality requirement: the amount assessed against 

each parcel must be “the relative portion of the whole sum to be levied against all parcels of land 

in the special assessment district as the benefit to the parcel of land bears to the total benefit to 

all parcels of land in the special assessment district.” The Michigan Supreme Court has likewise 

held that a special assessment will be found invalid on a showing of a “substantial or 

unreasonable

Page 6

at the

Page 7

estab

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

SPECIAL ASSESSMENT

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer Type:

Organization 

Local Unit of Government:

First Name

M.I.

Last Name/Company Name

Moore Home Properties, LLC

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

PO Box 1994

City or Town

Jackson

State

 Michigan

ZIP Code

49204

Telephone Number

517-784-7368

E-mail Address

moorehomesllc@yahoo.com

 

 

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

First Name

Robert

M.I.

J

Last Name

Baker

Firm Name (if any)

R.J. Baker & Associates, PLLC

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

225 Hubbard Street

City or Town

Allegan

State

 Michigan

ZIP Code

49010

Telephone Number

269-686-9448

E-mail Address

rjb@rjbaker-law.com

 

 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate 

appeals for each non-contiguous or non-adjoining parcel.

 N/A

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

special assessment roll) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

3625 Baseline Road

Gobles

Michigan

49055

Parcel Identification Number(s):

03-270-003-00

Taxing Authority (City or Township)

Township Of Cheshire (ALLEGAN)

County 

Allegan

 

Section 4: Explain the Reason for this Appeal

Special Assessment for Duck Lake Improvement 2026-2030 Supplemental Project benefit disproportionately assessed, RV Park is misclassified, lack of uniformity 

and equal protection, procedural defects, and other issues.

 

Section 5: Jurisdictional Issues

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

Yes

If Yes, what was the date of the hearing held to confirm the special assessment roll?

2026-06-16

If No, explain:

 

Fee Information

A fee of $100.00 is required for the filing of a Special Assessment Appeal.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Robert J. Baker

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ET_Notice_of_Docket_Number.2026-10-12_08-52-35.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Moore Home Properties, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002737

Township Of Cheshire, 

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: October 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.

SC_Notice_of_Docket_Number.2026-10-05_08-52-38.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Moore Home Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002737

Township Of Cheshire,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 5, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Moore Home Properties, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002737

Township Of Cheshire,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: October 5, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.

Moore Home Properties LLC v Cheshire Twshp Special Assessment Appeal.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MOORE HOME PROPERTIES, LLC, 

MTT Docket No. 

Petitioner, 

v. 

CHESHIRE TOWNSHIP, 

Respondent. 

PETITION FOR APPEAL OF SPECIAL ASSESSMENT 

Entire Tribunal Division 

Pursuant to MCL 205.731, MCL 205.735a(3), and 1954 PA 188, MCL 41.721 et seq., including 

MCL 41.725 

1. Parties 

1.1 

Petitioner. Moore Home Properties, LLC is a Michigan limited liability company, acting 

by and through its Managing Member, James R. Moore, Jr., owner and operator of 

Richardson's RV Campground, located at 3625 Baseline Road, Gobles, Michigan 49055, 

Cheshire Township, Allegan County, Michigan. Parcel number: 03-270-003-00. Mailing 

address: 20 Cavanaugh Lake Road, Chelsea, Michigan 48118. Telephone: (734) 320- 

3679.1 

1.2 

Respondent. Cheshire Township is a Michigan general law township located in Allegan

Page 2

1.3 

1.4 

Respondent confirmed the special assessment roll at issue herein through its Township 

Board. 

Petitioner's Counsel. Robert J. Baker (P57964), R.J. Baker & Associates, PLLC, 225 

Hubbard Street, Allegan, Michigan 49010, (269) 686-9448, rib@rjbaker-law.com. 

Division Election. Petitioner's property is improved and operated as a licensed, 32-site 

recreational vehicle campground and is officially designated by the Allegan County 

Treasurer/Equalization Department as Property Class 201 (Commercial-Improved) — not 

residential real property within the meaning of MCL 211.34¢(2)(e). Because a special 

assessment appeal for any property classification other than residential real property must 

be filed in the Entire Tribunal Division regardless of the amount in contention, Petitioner 

expressly elects, and this Petition is filed, in the Entire Tribunal Division of the Michigan 

Tax Tribunal. Petitioner does not consent to treatment of this matter as a Small Claims 

Division proceeding under AC R 205.10269(2). 

2. Jurisdiction and Timeliness 

2.1 

22 

This Tribunal has exclusive and original jurisdiction over this appeal pursuant to MCL 

205.731, which grants the State Tax Tribunal jurisdiction over disputes relating to special 

assessments levied under 1954 PA 188, MCL 41.721 et seq. 

Petitioner appeared at the public hearings on the proposed special assessment roll held

Page 3

23 

email addresses, objecting to the per-site surcharge allocation methodology applied to 

Petitioner's parcel and proposing an alternative calculation. At the June 16, 2026 hearing 

itself, Mr. Moore personally appeared and made a further, stronger oral objection on the 

record, specifically asserting that the Township had failed to follow the correct process 

and procedure in confirming the special assessment roll and that the Township's legal 

counsel was not present at the hearing. Petitioner is requesting the board minutes and/or 

recording of the June 16, 2026 hearing from the Township Clerk to document this oral 

objection for the record, and will supplement this Petition promptly upon receipt. The 

June 14, 2026 written objection and the June 16, 2026 oral objection, individually and 

together, satisfy the prerequisite protest requirement of MCL 41.724 and MCL 

205.735a(5), which provides that for a special assessment dispute, the assessment must 

be protested at the hearing held to confirm the special assessment roll before this Tribunal 

acquires jurisdiction of the dispute. A true and correct copy of Mr. Moore's June 14, 2026 

written objection is attached hereto as Exhibit A. 

The Cheshire Township Board confirmed the special assessment roll on or about June 

16,2026. Petitioner is informed and believes that the Township Clerk has confirmed the 

roll is certified. This Petition is filed on July 21, 2026, within 35 days of the June 16, 

2026 confirmation, and is therefore timely under MCL 205 .735a(5) and (6). Petitioner 

expressly reserves the right to assert, upon obtaining documentary confirmation, that this

Page 4

3.1 

32 

33 

Project. Respondent confirmed a special assessment roll for the Duck Lake 

Improvement Special Assessment District (“DLISAD”) 2026-2030 Supplemental Project, 

encompassing aquatic vegetation management and related lake improvement services for 

Duck Lake, Cheshire Township, Allegan County, Michigan. 

Assessment Against Petitioner's Parcel. 

Per the Township's June 16, 2026 Notice of 

Public Hearing, the confirmed special assessment against parcel 03-270-003-00 totals 

approximately $24,577.01 over five years, calculated as follows: Base lakefront 

assessment: 1.0 benefit unit x $2,730.77 = $2,730.77; Per-site surcharge: 32 sites x 0.25 

units x $2,730.77 = $21,846.24; Total: 9.0 benefit units = $24,577.01. Annual payments: 

$6,149.34 (2026); $4,606.92 (each of 2027-2030). Petitioner pleads these Notice-based 

figures as the primary calculation and, in the alternative, pleads that if the Board in fact 

adopted Option 1.B of the Resolution Confirming template rather than the noticed Option 

1.A figures, the assessment totals approximately $24,482.97 over five years instead 

(Base: 1.0 unit x $2,720.33 = $2,720.33; Per-site surcharge: 32 sites x 0.25 units x 

$2,720.33 = $21,762.64; Total: 9.0 units = $24,482.97). Petitioner has requested a 

certified copy of the adopted Resolution from the Township Clerk to confirm which 

figures control and will supplement this Petition upon receipt if necessary. 

Total Project Cost. The Notice of Hearing states the total project cost at approximately 

$356,365, with annual levies of approximately $89,165 in 2026 and $66,800 per year in

Page 5

MCL 41.725(1)(d) itself codifies the proportionality requirement: the amount assessed against 

each parcel must be “the relative portion of the whole sum to be levied against all parcels of land 

in the special assessment district as the benefit to the parcel of land bears to the total benefit to 

all parcels of land in the special assessment district.” The Michigan Supreme Court has likewise 

held that a special assessment will be found invalid on a showing of a “substantial or 

unreasonable

Page 6

at the

Page 7

estab

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.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

SPECIAL ASSESSMENT

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer Type:

Organization 

Local Unit of Government:

First Name

M.I.

Last Name/Company Name

Moore Home Properties, LLC

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

PO Box 1994

City or Town

Jackson

State

 Michigan

ZIP Code

49204

Telephone Number

517-784-7368

E-mail Address

moorehomesllc@yahoo.com

 

 

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

First Name

Robert

M.I.

J

Last Name

Baker

Firm Name (if any)

R.J. Baker & Associates, PLLC

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

225 Hubbard Street

City or Town

Allegan

State

 Michigan

ZIP Code

49010

Telephone Number

269-686-9448

E-mail Address

rjb@rjbaker-law.com

 

 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate 

appeals for each non-contiguous or non-adjoining parcel.

 N/A

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

special assessment roll) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

3625 Baseline Road

Gobles

Michigan

49055

Parcel Identification Number(s):

03-270-003-00

Taxing Authority (City or Township)

Township Of Cheshire (ALLEGAN)

County 

Allegan

 

Section 4: Explain the Reason for this Appeal

Special Assessment for Duck Lake Improvement 2026-2030 Supplemental Project benefit disproportionately assessed, RV Park is misclassified, lack of uniformity 

and equal protection, procedural defects, and other issues.

 

Section 5: Jurisdictional Issues

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

Yes

If Yes, what was the date of the hearing held to confirm the special assessment roll?

2026-06-16

If No, explain:

 

Fee Information

A fee of $100.00 is required for the filing of a Special Assessment Appeal.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Robert J. Baker

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.