Nathan Ruelle, Vicki Ruelle, Petitioners V Mecosta County Drain Commissioner, 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

Nathan Ruelle,Vicki Ruelle, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 1, 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

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

Nathan Ruelle,Vicki Ruelle, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 1, 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

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

Nathan Ruelle,Vicki Ruelle, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 1, 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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA

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 

 

NATHAN RUELLE, VICKI RUELLE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002533 

 

PARCEL NO. 54-05-069-004-000 

 

 

______________________________________/ 

 

Nathan & Vicki Ruelle 

In pro per 

13440 Golfview Drive 

Big Rapids, MI 49307 

vickiruelle@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 31, 2025 she served a copy of (Revised) Joint Motion 

to Withdraw Appeal and this Proof of Service, upon the following via first class mail: 

 

Nathan & Vicki Ruelle 

13440 Golfview Drive 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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 TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

Nathan Ruelle, Vicki Ruelle

25-002533-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

Nathan Ruelle & Vicki Ruelle (with permission)

07/31/2025

Nathan Ruelle & Vicki Ruelle

07/31/2025

Ross K. Bower II (P70574)

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 TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

Nathan Ruelle, Vicki Ruelle

25-002533-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

 For Nathan & Vicki Ruelle 

07/23/2025

Ross K. Bower II For Nathan & Vicki Ruelle with permission

07/23/2025

Ross K. Bower II (P70574)

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 

Nathan Ruelle & Vicki Ruelle, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002533 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that a Joint Motion to 

Withdraw Appeal was filed on July 23, 2025. As with the prior Motion to Withdraw, the 

motion was signed by Respondent’s authorized representative on behalf of 

Respondent, and on behalf of Petitioners, “with permission.” Pursuant to TTR 215(1), 

“[i]f a document is required to be signed by these rules, the document must be signed 

by the filing party or, if the party is represented by an attorney or authorized 

representative, by the party or the party’s attorney or authorized representative.”1 

Although the Tribunal generally accepts joint motions signed by one party with the 

“permission” or “concurrence” of the other party, the name of the party for which the 

signature is being signed must, as indicated in the July 23, 2025 order, still be listed on 

the signature line. Further, neither a party nor its authorized representative may 

actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioners’ signature 

section of the motion form; the form should list only Petitioners’ names in the printed 

name section and should be signed “/s/ ‘Name of Petitioners’ with permission.” 

Therefore, 

 

IT IS ORDERED that the Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: July 30, 2025 

 

 

 

By _____________________________ 

ejg/sb 

 

 

 

 

 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

Page 2

MTT Docket No. 25-002533 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

NATHAN RUELLE, VICKI RUELLE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002533 

 

PARCEL NO. 54-05-069-004-000 

 

 

______________________________________/ 

 

Nathan & Vicki Ruelle 

In pro per 

13440 Golfview Drive 

Big Rapids, MI 49307 

vickiruelle@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 23, 2025 she served a copy of (Revised) Joint Motion 

to Withdraw Appeal and this Proof of Service, upon the following via first class mail: 

 

Nathan & Vicki Ruelle 

13440 Golfview Drive 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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 TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

Nathan Ruelle, Vicki Ruelle

25-002533-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

 For Nathan & Vicki Ruelle 

07/23/2025

Ross K. Bower II For Nathan & Vicki Ruelle with permission

07/23/2025

Ross K. Bower II (P70574)

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 TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

Nathan Ruelle, Vicki Ruelle

25-002533-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

07/15/2025

For Nathan & Vicki Ruelle with permission

07/15/2025

Ross K. Bower II (P70574)

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 

Nathan Ruelle & Vicki Ruelle, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002533 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that a Joint Motion to 

Withdraw Appeal was filed on July 15, 2025. The motion was signed by Respondent’s 

authorized representative on behalf of Respondent, and on behalf of Petitioners, “with 

permission.” Pursuant to TTR 215(1), “[i]f a document is required to be signed by these 

rules, the document must be signed by the filing party or, if the party is represented by 

an attorney or authorized representative, by the party or the party’s attorney or 

authorized representative.”1 Although the Tribunal generally accepts joint motions 

signed by one party with the “permission” or “concurrence” of the other party, the name 

of the party for which the signature is being signed must still be listed on the signature 

line. In this case, Ross Bower II appears on the petitioner’s signature line instead of the 

names of the actual Petitioners. As such, the motion must be denied. Therefore, 

 

IT IS ORDERED that the Motion to Withdraw Appeal is DENIED. 

 

 

Entered: July 23, 2025 

 

 

 

By _____________________________ 

ejg/sb 

 

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 Id. See also TTR 229(1) and (5) and TTR 231(1).

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

NATHAN RUELLE, VICKI RUELLE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002533 

 

PARCEL NO. 54-05-069-004-000 

 

 

______________________________________/ 

 

Nathan & Vicki Ruelle 

In pro per 

13440 Golfview Drive 

Big Rapids, MI 49307 

vickiruelle@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 15, 2025 she served a copy of Joint Motion to Withdraw 

Appeal and this Proof of Service, upon the following via first class mail: 

 

Nathan & Vicki Ruelle 

13440 Golfview Drive 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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 TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:

3. Respondent has no objection to Petitioner’s request to withdraw the appeal.

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and

dismiss the above-captioned docket.

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

Nathan Ruelle, Vicki Ruelle

25-002533-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal.

07/15/2025

For Nathan & Vicki Ruelle with permission

07/15/2025

Ross K. Bower II (P70574)

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 

 

NATHAN RUELLE, VICKI RUELLE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002533 

 

PARCEL NO. 54-05-069-004-000 

 

 

______________________________________/ 

 

Nathan & Vicki Ruelle 

In pro per 

13440 Golfview Drive 

Big Rapids, MI 49307 

vickiruelle@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, MECOSTA COUNTY DRAIN COMMISSIONER, in the above-entitled matter. 

 

 

 

 

 

Dated: June 26, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

NATHAN RUELLE, VICKI RUELLE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002533 

 

PARCEL NO. 54-05-069-004-000 

 

 

______________________________________/ 

 

Nathan & Vicki Ruelle 

In pro per 

13440 Golfview Drive 

Big Rapids, MI 49307 

vickiruelle@hotmail.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

______________________________________/ 

 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on June 26, 2025 she served a copy of Appearance and this 

Proof of Service, upon the following via first class mail: 

 

Nathan & Vicki Ruelle 

13440 Golfview Drive 

Big Rapids, MI 49307 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

RECEIVED 

MAY 29 2075 

Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APFEAL PETITION FORM 

SPECIAL A.3SESSMENT 

Section 1: Petitioner's Contact Information 

First Name 

, 

N 

Ml. 

Last Name/Company Name 

Notun, 

4 Vow 

RuL\, 

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

N 

13440 Gatkview De. 

City or Town 

State 

ZIP Code 

Telephone EY Papids 

al 

H930 1 

(22) (,29- tag, 

E-mall Address {do not enter unless you want MTT to send ali cc ‘spondence via e-mail} 

Vickiruelle 

£ hobs: Cio 

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

First Name 

M1. 

Last Name 

Firm Name (if any} 

Malling Address (Me, Steck, P.O. Bex or Rura! Route} 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property 

Information 

How many 

if you are appealing more tfan one parcel, are they contiguous or adjoining? 

parcelsareyou | {| vest 

[| No** 

NIA 

appealing? 

*If yes, use a multiple parcel form for informaticn regarding any contiguous parcels. 

**if no, you must file separate appeals for eac:. non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No, Street, City, ST, ZIP} 

[if multiple, list first property's address] 

12440 

Gallien De. 

Eig Lagids Wd 

Y4200 

Parcel Identification Number(s): 

54 D5 

DLA 

004 

006

Page 2

Ars, 

Ty 

mrs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

XT 

do 

Nok 

fete 

toy 

Piopenky 

WN ge $e vile Crom 

We 

Specinl Assess, 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment rol? 0 Yes 

Mo 

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

0S-12-25 

Was 

wot 

Awhet 

of Ye fuceling 

This \s A <pgcind fis gsnant 

Fee Information: 

If No, explain: 

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

Signature 

requires 

, 

Fa) 

Petitionegr 

AttorneyjAuthprized roman TY / 

isl 

y 

d A A 

\Y4

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR SPECIAL ASSESSMENT APPEAL 

Please follow these instructions for filing a small claims petition. For questions that are 

not answered in these instructions, please refer to the Tribunal's website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Petitioner. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and documents from the Tribunal. 

IMPORTANT: If the contact information for Petitioner or the attorney or authorized 

representative, 

if listed, includes an email address, the Tribunal will use that email 

address to electronically serve ali future documents issued by the Tribunal. A request by

Page 4

STATE OF

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Q

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

Nathan Ruelle,Vicki Ruelle,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

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: June 25, 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

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

Nathan Ruelle,Vicki Ruelle,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

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: June 25, 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

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

Nathan Ruelle,Vicki Ruelle,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002533

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition

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 

MAY 29 2075 

Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APFEAL PETITION FORM 

SPECIAL A.3SESSMENT 

Section 1: Petitioner's Contact Information 

First Name 

, 

N 

Ml. 

Last Name/Company Name 

Notun, 

4 Vow 

RuL\, 

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

N 

13440 Gatkview De. 

City or Town 

State 

ZIP Code 

Telephone EY Papids 

al 

H930 1 

(22) (,29- tag, 

E-mall Address {do not enter unless you want MTT to send ali cc ‘spondence via e-mail} 

Vickiruelle 

£ hobs: Cio 

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

First Name 

M1. 

Last Name 

Firm Name (if any} 

Malling Address (Me, Steck, P.O. Bex or Rura! Route} 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property 

Information 

How many 

if you are appealing more tfan one parcel, are they contiguous or adjoining? 

parcelsareyou | {| vest 

[| No** 

NIA 

appealing? 

*If yes, use a multiple parcel form for informaticn regarding any contiguous parcels. 

**if no, you must file separate appeals for eac:. non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No, Street, City, ST, ZIP} 

[if multiple, list first property's address] 

12440 

Gallien De. 

Eig Lagids Wd 

Y4200 

Parcel Identification Number(s): 

54 D5 

DLA 

004 

006

Page 2

Ars, 

Ty 

mrs 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

XT 

do 

Nok 

fete 

toy 

Piopenky 

WN ge $e vile Crom 

We 

Specinl Assess, 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment rol? 0 Yes 

Mo 

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

0S-12-25 

Was 

wot 

Awhet 

of Ye fuceling 

This \s A <pgcind fis gsnant 

Fee Information: 

If No, explain: 

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

Signature 

requires 

, 

Fa) 

Petitionegr 

AttorneyjAuthprized roman TY / 

isl 

y 

d A A 

\Y4

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR SPECIAL ASSESSMENT APPEAL 

Please follow these instructions for filing a small claims petition. For questions that are 

not answered in these instructions, please refer to the Tribunal's website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Petitioner. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and documents from the Tribunal. 

IMPORTANT: If the contact information for Petitioner or the attorney or authorized 

representative, 

if listed, includes an email address, the Tribunal will use that email 

address to electronically serve ali future documents issued by the Tribunal. A request by

Page 4

STATE OF

Page 5

Q

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.