Nelson Manufacturing Inc Petitioner V Township Of Moore Respondent

Page 1

RECEIVED 

JUN 2 2 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

OTHER EXEMPTION 

MTT DOCKET NO. _ Ado» £102 3101 

Section 1: Respondent’s Contact Information 

Unit of Government 

S 

Mailing Address (No., Street, $.0. Box or Ryral Route): 

[534 Vain SEP. Prod 2.3) 

City or Town: 

or Vim 2 

IO 

State: 

Yes 

ZIP Code: 

USHy2. 

Telephone Number: 

$10 -HoH Dlg 2 

Email Address {do not enter uniess you want MTT to send all correspondence via email): 

ection 2: Respondent’s Attorney/Authorized Representative’s Contact information 

onda 

Mi: 

Last Name: 

Firm Name 

arlosa 

any): 

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

2545 Alosth fd 

City or 

n: 

State: 

ZIP Code: 

El 

Acide hop 

“me | Yes 

gy Nimber: 

SIO -pt] -L46F 2 

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

Section 3: Subject Property Information 

Are the parcels fisted by Petitioner contiguous or adjoining? 

ves 

[Ono 

x Not Applicable 

if no, list all parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

J ves 

X No 

Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Whist beeitding ido becibiin 2003 

24 ss pritodThuhodt 2 Dds 

hs =) 

IT 

ca SAI py 

Np 1d, Comme 

BOL ont Mand: 1D, 2eo3dpe ferdecleed er er 

deg 

por 

rea Ae Tinspisath fo obosi be 

“tho Lorene 

w lornigaeTined Sosy 

Oe getty aleed proce apres [Eo 

ite 

= 

8 Rave 

2 

Ary Esai 

to Ernmesded ya — 2.007, 

GF boneprent v 

MQ a 

 Corvparisce 

from 214-2 203 bo. Sam YA 

Sess] 

onosico Ka bwro-eld Have pid co! fonsmue el 

2 

ACh 

J, 

Fa, bo Ras. 

8 icras fired in 2074 

Joh gra 

dig fon 

Section 5: Jurisdictional Issues 

What action prompted this or 

notice of assessment, Board of Review decision, assessor notice): 

. 

if applicable, check which Board of Review issued a denial: [J March 

[J July 

[J] December 

the was so dencal, raf a Corrediin 

i thoqs for 202 

hd 

4 

List the data the denial, if any, was issued: 

If applicable, list the year(s) denied: 

Section 6: Valuation information 

Parco! Identification Number: 

To 

= 80 =~ 03 bo op- 00-00 

Classification of Property: 

Real 

X[, 

Personal [J {check one) 

Agricultural 

0 

Commercial [J 

industrial ig 

Residentiat [1 

Timber-Cutover [1 

Developmental [J 

Utility [J (check one) 

Taxable Value established by the Board of Review: 

What do you believe is the taxable value? 

B20 To 

& B54. Th 

Electronic Signature +required 

Respondent or Attorney/Authorized Representatlve’s Signature: 

5 (aandars 

Cocalo 

Jay Aydvaops. Leese hop

Page 3

PTT Docled To. A= O02 BO) 

May 19, 2026 

Nelson Manufacturing 76-200-036-400-070-00 

Brian Nelson 

| have compared the taxable value of the above property for the difference between Industrial 

and commercial. Results are as follows: 

| do not have records from 2003 to 2013. 

| could not 

find them in any files. 

| started for the Township in 2014 is why 

| have all those records. 

Sev 

Taxable 

difference in taxes 

2014 

Industrial 

161,800 

159,095 

-$64,500 

Commercial 

97,300 

97,300 

2015 

Industrial 

114,700 

114,700 

+5$20,600 

Commercial 

135,300 

135,300 

2016 

industrial 

114,100 

114,100 

+516,300 

Commercial 

130,400 

130,400 

2017 

Industrial 

214,140 

173,024 

No difference 

Commercial 

214,140 

173,024 

2018 

Industrial 

218,200 

176,657 

No difference 

Commercial 

216,700 

176,657 

2019 

Industrial 

209,000 

180,896 

No difference 

Commercial 

222,600 

180,896 

2020 

Industrial 

224,60 

184,333 

No difference 

Commercial 

230,700 

184,333 

2021 

Industrial 

271,500 

186,913 

No difference 

Commercial 

248,440 

186,913

Page 4

02 201 

ITT Koocltes P90. HTC 

Page 2 

2022 

Industrial 

254,700 

193,081 

No difference 

Commercial 

236,400 

193,081 

2023 

Industrial 

267,700 

202,735 

No difference 

Commercial 

226,400 

202,735 

2024 

industrial 

436,700 

365,271 

-$30,471 

Commercial 

334,800 

334,800 

2025 

Industrial 

394,100 

376,594 

No difference 

Commercial 

394100 

376,594 

2026 

Industrial 

465,500 

386,762 

No difference 

Commercial 

465,500 

386,762 

Minus in taxable 

2014 

-$64,500 

Plus in taxable 2015 

$20,600 

2024 

-$30,471 

2016 

$16,300 

-$94,971 

+$36,900 

Indus. Taxes paid 2014 was $6,786.45 

(If comm. Taxes would have been $4,314.00 } 

taxes would have been minus by $2,472.45 

indus. Taxes paid 2015 was $4,895.42 

(If comm, Taxes would have been $6,018.22) 

taxes would have been a plus of $1,122.80 

Indus. Taxes paid 2016 was $4,925.14 (if comm. Taxes would have been $5,863.50) 

taxes would have been plus of $938.36 

Indus. Taxes paid 2024 was $16,348.31 

(if comm. Taxes would have been $14,966.35) 

taxes would have been minus $1,381.35 

Minus: 

$2,472.45 

Plus: 

$1,122.80 

1,381.35 

938.36 

Diff $3,853.80 

2,061.16

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Nelson Manufacturing Inc, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

MTT Docket No. 26-002301 

Township Of Moore, 

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

Page 6

Las

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

Nelson Manufacturing Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002301

Township Of Moore,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-002301

Page 2 of 2

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

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

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

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

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: June 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

Nelson Manufacturing Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002301

Township Of Moore,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-002301

Page 2 of 2

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

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

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

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

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: June 16, 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

Page 5

STATE OF

Page 6

MTT Docket

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

Te 

fix} 

RECEIVED 

1: ¥ ona 

he 

APR 15 2026 

MICHIGAN 

+ 

(STATE, OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT 

OF Lf (EENENG AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: 

Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Brian 

D 

Nelson/ Nelson Manufacturing, Inc. 

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

310 

W Cooper Rd 

City or Town 

State 

ZIP Code 

Sandusky 

MI 

48471 

Telephone Number 81 0-404-3208 

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

Nelsonmfg@yahoo.com 

Section 2: Petitioner’s Attornoyibntharized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural 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 parcels are you 

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

appealing? 

1 

[J vest 

[1 No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1240 W Sanilac Rd Ste A 

City or Town 

County 

. 

State 

ZIP Code 

Sandusky 

Sanilac 

MI 

48471

Page 2

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 

Nelson Manufacturing Inc is a retail metal full-service center, located in Moore Township that has 

been classified as industrial and was supposed to be classified as commercial when we built the 

building in 2002. In 2003 

| went to the Board of Review and pointed out this error, they agreed 

with this error, and they documented in their system that it would be changed and even provided 

me with a copy of their records showing 

it would be changed. Since this time frame 

| have been 

to the Board of Review six other times with a total of seven times now because my taxes are too 

high compared to the comparables in my community and have been denied the change request 

every time. This year on my taxes 

| noticed that my business was still categorized Industrial, 

which is a higher tax base. 

| went to the zoning guy and asked him if my building could be 

switched from Industrial to Commercial and he stated that 

| was already classified commercial as 

I am in a commercial zone. After further investigation it has come to my attention that 

| have 

been billed wrong for 23 years. 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? [4] Yes 

O No 

If No, please check the applicable reason(s): 

[1 Not required (i.e., MI Department of Treasury) 

0 other 

If you checked “other” above, explain: 

Year(s) under appeal: 

Section 6: Classification Information 

Parcel Identification Number: 

38-3456940 

Current classification of property established by the Board of Review: 

Real [J 

Personal [J (check one) 

Agricultural (1 

Commercial (J 

Industrial i 

Residential (1 

Timber-Cutover [] 

Developmental [J 

Utility 

J (check one) 

What do you believe Is the property’s classification? 

Real 

J 

Personal [J (check one) 

Agricultural (J 

Commercial i 

Industrial 

J 

Residential [J 

Timber-Cutover (] 

Developmental [J 

Utility [J (check one) 

Ifimproved property, how is the property currently being used? 

Commercial Business 

If improved property, for what use was the property designed? 

Commercial Business 

Fee Information:

Page 3

Be 

ni Page 2 

: 

pest’ 

FOR BOARD OF REVIEW USE ONLY 

Ob 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Pelilion Number 

Parcel Code 

y. 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

i 

i 

[Ya] Denied 

[| Assessed Value Changed From 

to [ 

Record of vote - Board or three member wos board 

Chairperson: {Yes 

[ 

No CE 

Member: [5] Yes 

[| No 

Initials 

Initials 

7 

Member: |] Yes 

[]No &; Initials ~ 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J Denied 

 [] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[J No 

Member: [J Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

[J Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

’ 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[ 

| No 

Member: [] Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

» 

at P.0. Box 30471, Lansing, MI 48909 by June 30. 

If you disagree with the decision of the Board of Review regarding classification, you may appaal by sending Form 2167 to tha Stats Tax Commission 

= 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

0 Exemption Request Denied 

IN Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No

Page 4

pets 

jan Department of Treasury 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the autharity of P.A. 206 of 1693, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission

Page 5

er

Page 6

|

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

Nelson Manufacturing Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002301

Township Of Moore,

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 13, 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

Nelson Manufacturing Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002301

Township Of Moore,

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 13, 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.

Page 1

Te 

fix} 

RECEIVED 

1: ¥ ona 

he 

APR 15 2026 

MICHIGAN 

+ 

(STATE, OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT 

OF Lf (EENENG AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: 

Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Brian 

D 

Nelson/ Nelson Manufacturing, Inc. 

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

310 

W Cooper Rd 

City or Town 

State 

ZIP Code 

Sandusky 

MI 

48471 

Telephone Number 81 0-404-3208 

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

Nelsonmfg@yahoo.com 

Section 2: Petitioner’s Attornoyibntharized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural 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 parcels are you 

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

appealing? 

1 

[J vest 

[1 No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1240 W Sanilac Rd Ste A 

City or Town 

County 

. 

State 

ZIP Code 

Sandusky 

Sanilac 

MI 

48471

Page 2

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 

Nelson Manufacturing Inc is a retail metal full-service center, located in Moore Township that has 

been classified as industrial and was supposed to be classified as commercial when we built the 

building in 2002. In 2003 

| went to the Board of Review and pointed out this error, they agreed 

with this error, and they documented in their system that it would be changed and even provided 

me with a copy of their records showing 

it would be changed. Since this time frame 

| have been 

to the Board of Review six other times with a total of seven times now because my taxes are too 

high compared to the comparables in my community and have been denied the change request 

every time. This year on my taxes 

| noticed that my business was still categorized Industrial, 

which is a higher tax base. 

| went to the zoning guy and asked him if my building could be 

switched from Industrial to Commercial and he stated that 

| was already classified commercial as 

I am in a commercial zone. After further investigation it has come to my attention that 

| have 

been billed wrong for 23 years. 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? [4] Yes 

O No 

If No, please check the applicable reason(s): 

[1 Not required (i.e., MI Department of Treasury) 

0 other 

If you checked “other” above, explain: 

Year(s) under appeal: 

Section 6: Classification Information 

Parcel Identification Number: 

38-3456940 

Current classification of property established by the Board of Review: 

Real [J 

Personal [J (check one) 

Agricultural (1 

Commercial (J 

Industrial i 

Residential (1 

Timber-Cutover [] 

Developmental [J 

Utility 

J (check one) 

What do you believe Is the property’s classification? 

Real 

J 

Personal [J (check one) 

Agricultural (J 

Commercial i 

Industrial 

J 

Residential [J 

Timber-Cutover (] 

Developmental [J 

Utility [J (check one) 

Ifimproved property, how is the property currently being used? 

Commercial Business 

If improved property, for what use was the property designed? 

Commercial Business 

Fee Information:

Page 3

Be 

ni Page 2 

: 

pest’ 

FOR BOARD OF REVIEW USE ONLY 

Ob 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Pelilion Number 

Parcel Code 

y. 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

i 

i 

[Ya] Denied 

[| Assessed Value Changed From 

to [ 

Record of vote - Board or three member wos board 

Chairperson: {Yes 

[ 

No CE 

Member: [5] Yes 

[| No 

Initials 

Initials 

7 

Member: |] Yes 

[]No &; Initials ~ 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J Denied 

 [] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[J No 

Member: [J Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

[J Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

’ 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[ 

| No 

Member: [] Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

» 

at P.0. Box 30471, Lansing, MI 48909 by June 30. 

If you disagree with the decision of the Board of Review regarding classification, you may appaal by sending Form 2167 to tha Stats Tax Commission 

= 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

0 Exemption Request Denied 

IN Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No

Page 4

pets 

jan Department of Treasury 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the autharity of P.A. 206 of 1693, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission

Page 5

er

Page 6

|

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.