Patrick B Currie, Petitioner 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

Patrick B Currie, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002558

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: July 9, 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

Patrick B Currie, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002558

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: July 9, 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

Patrick B Currie, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002558

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: July 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

PATRICK B. CURRIE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002558 

 

PARCEL NO. 54-05-020-001-700 

 

 

______________________________________/ 

 

Patrick B. Currie 

In pro per 

1009 West Avenue 

Big Rapids, MI 49307 

(231) 629-7342 

P_currie0208@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 7, 2025 she served a copy of Joint Motion to Withdraw 

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

 

Patrick B. Currie 

1009 West Avenue 

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] 

Patrick B. Currie

25-002558-TT

Mecosta County Drain Commissioner

Tax Tribunal is without jurisdiction to hear the appeal. 

07/07/2025

For Patrick B. Currie w/ permission

07/07/2025

Ross K. Bower (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 

 

PATRICK B. CURRIE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002558 

 

PARCEL NO. 54-05-020-001-700 

 

 

______________________________________/ 

 

Patrick B. Currie 

In pro per 

1009 West Avenue 

Big Rapids, MI 49307 

(231) 629-7342 

P_currie0208@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 27, 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 

 

PATRICK B. CURRIE, 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002558 

 

PARCEL NO. 54-05-020-001-700 

 

 

______________________________________/ 

 

Patrick B. Currie 

In pro per 

1009 West Avenue 

Big Rapids, MI 49307 

(231) 629-7342 

P_currie0208@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 27, 2025 she served a copy of Appearance and this 

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

 

Patrick B. Currie 

1009 West Avenue 

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

GRETCHEN WHITMER 

MICHIGAN TAX TRIBUNAL 

"ATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

BIL 

Last Name/Company Name 

Patrick 

B 

Currie 

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

1009 West Ave 

State 

ZIP Code 

City or Town 

MI 

49307 

Big Rapids 

Telephone number oa 1 -629-7342 

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

p-currie0208@hotmail.com 

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

First Name 

[EN 

Last Name 

Above 

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 

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

How many 

parcels are you 

[| ves* 

[] No™ 

N/A 

appealing? 

*Hf yes, use a multiple parcel form for information regarding any contiguous parcels, 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multipte, list first property’s address] 

14585 220th Ave. Big Rapids, 

MI 49307 

Parcel Identification Number(s): 

54 05 020 001 700

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON |. BROWN, DPA 

DIRECTOR 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

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

Yes 

[Ino 

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

5-13-2025 

If No, explain: 

Fee Information: 

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

Signat(re ‘Required 

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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

Patrick B Currie,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002558

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 27, 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

Patrick B Currie,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002558

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 27, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

MICHIGAN TAX TRIBUNAL 

"ATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

BIL 

Last Name/Company Name 

Patrick 

B 

Currie 

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

1009 West Ave 

State 

ZIP Code 

City or Town 

MI 

49307 

Big Rapids 

Telephone number oa 1 -629-7342 

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

p-currie0208@hotmail.com 

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

First Name 

[EN 

Last Name 

Above 

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 

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

How many 

parcels are you 

[| ves* 

[] No™ 

N/A 

appealing? 

*Hf yes, use a multiple parcel form for information regarding any contiguous parcels, 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multipte, list first property’s address] 

14585 220th Ave. Big Rapids, 

MI 49307 

Parcel Identification Number(s): 

54 05 020 001 700

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON |. BROWN, DPA 

DIRECTOR 

| do not agree my property will gain value from the special assessment. 

Section 5: Jurisdictional Issues 

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

Yes 

[Ino 

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

5-13-2025 

If No, explain: 

Fee Information: 

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

Signat(re ‘Required 

Petiti Vis 

my 

Authprized 

Sl 7a 

wl 

A 

JA

Page 3

» V/ 

oo» 

GRAND RAPIDS MI 493 

pp 

24 MAY 2025 PM2 

L 

B16 Rapids M40 

Ix Jehan Tex Tribu 

by N. Wawa J 

(sing, ’, ep 

AEE 

1 OTOL 

1 

ANE CU 

LE 

TLE Ul ER 

PE 

FR 

EY TR 

TH E

ES 1 es FE 

al AR UE 

6 

J 

&

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.