Paul S Martin, Jr., 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

Paul S Martin, Jr., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538

Mecosta County Drain Commissioner,

Respondent.

ORDER VACATING NOTICE OF NO ACTION

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

Tribunal entered a Notice of No Action on July 10, 2025. The Tribunal erred in the entry 

of that notice. Therefore,

IT IS ORDERED that the Notice of No Action is VACATED.

By ________________________________

 Patricia L. Halm, Tribunal Chair

Entered: July 11, 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

Paul S Martin, Jr.

13939 215th Ave

Big Rapids , MI 49307

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

Paul S Martin, Jr., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538

Mecosta County Drain Commissioner,

Respondent.

ORDER VACATING NOTICE OF NO ACTION

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

Tribunal entered a Notice of No Action on July 10, 2025. The Tribunal erred in the entry 

of that notice. Therefore,

IT IS ORDERED that the Notice of No Action is VACATED.

By ________________________________

 Patricia L. Halm, Tribunal Chair

Entered: July 11, 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 ST., LANSING, MI 48933 · 517-335-9760

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

Paul S Martin, Jr., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538

Mecosta County Drain Commissioner,

Respondent.

ORDER VACATING NOTICE OF NO ACTION

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

Tribunal entered a Notice of No Action on July 10, 2025. The Tribunal erred in the entry 

of that notice. Therefore,

IT IS ORDERED that the Notice of No Action is VACATED.

By ________________________________

 Patricia L. Halm, Tribunal Chair

Entered: July 11, 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 

 

PAUL S. MARTIN, JR., 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002538 

 

PARCEL NO. 54-05-028-004-000 

 

 

______________________________________/ 

 

Paul S. Martin, Jr. 

In pro per 

13939 215th Avenue 

Big Rapids, MI 49307 

(231660-3187 

 

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 

 

PAUL S. MARTIN, JR., 

 

 

Petitioner, 

 

v 

 

MECOSTA COUNTY DRAIN 

COMMISSIONER, 

 

 

Respondent. 

MTT DOCKET No. 25-002538 

 

PARCEL NO. 54-05-028-004-000 

 

 

______________________________________/ 

 

Paul S. Martin, Jr. 

In pro per 

13939 215th Avenue 

Big Rapids, MI 49307 

(231660-3187 

 

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: 

 

Paul S. Martin, Jr. 

13939 215th 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

Paul S Martin, Jr., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538 

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Withdraw (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.1 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: July 10, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 225(7) and 227(12).

Page 2

Paul S Martin, Jr.

13939 215th Ave

Big Rapids , MI 49307

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

Paul S Martin, Jr., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538 

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Withdraw (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.2 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: July 10, 2025

By: Tribunal Clerk

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

2 See TTR 225(7) and 227(12).

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 ST., LANSING, MI 48933 · 517-335-9760

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

Paul S Martin, Jr., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538 

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Withdraw (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.3 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: July 10, 2025

By: Tribunal Clerk

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

3 See TTR 225(7) and 227(12).

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 

JUL 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Paul S. Martin Jr. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\Y; 

MTT Docket No. 25-002538-TT 

Mecosta County Drain Commissioner 

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: 

Tax Tribunal is without jurisdiction to hear the appeal. 

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. 

Wy 

, 

oy 

A 

To dent 2025 

Petitioner/Represeritaive (sign here) 

Date 

Paul S. Martin Jr. 

[Print/type name of person signing) 

Respondent/Representative (sign here) 

Date

Page 2

MARY 

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rn 

RAbps 

, 

GRAND RAPIDS MI. 

493 

303UN 2025 

PM3 

L 

Mitten! 1, A, (2 

Sung, 

Po pn — 

Jie

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

Paul S Martin, Jr., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not protest the special assessment at the hearing held for the purpose of 

confirming the special assessment roll, however, as required by MCL 205.735a. 

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.

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

Page 2

MTT Docket No. 25-002538

Page 2 of 9

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 10, 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

Paul S Martin, Jr.

13939 215th Ave

Big Rapids , MI 49307

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 ST., LANSING, MI 48933 · 517-335-9760

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

Paul S Martin, Jr., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002538

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not protest the special assessment at the hearing held for the purpose of 

confirming the special assessment roll, however, as required by MCL 205.735a. 

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.

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

Page 5

MTT Docket No. 25-002538

Page 5 of 9

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 10, 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,

Page 6

STAT

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 2 9 2025 

i 

Ww 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First 

Name 

M.L 

Last Name/Company Name 

Ava 

3. 

perm 

JR, 

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

12929 25 Hyg 

City or Town 

State 

ZIP Code 

243 

nel 

99207 

Telephone Number 

2%7/~bby 

~ 2787 

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

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

{ 

First Name 

M.I. 

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 

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

parcelsareyou | [] vest 

[] No* 

[] N/A 

appealing? 

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

/ 

**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 multiple, list first property’s address] 

/39%9 

z2¢5s™ Avg 

Parcel Identification Number(s): 

FS5%05s 

028 

soy sue

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON 1. BROWN, DPA 

DIRECTOR 

I 

Ds mpr Acree 

mY PRAERTY 

 iguy can 

Tht 

va “YE 

Fem 

ve Af cra 

AISESS RAE pry ya 

Section 5: Jurisdictional Issues 

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

Pp No 

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

If No, explain: 

Fee Information: 

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

Sig nature 

‘required 

Representative’s Signature: 

wo 

ABD Cts of. 

’ 

4

Page 3

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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

Paul S Martin, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002538

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

Paul S Martin, Jr.

13939 215th Ave

Big Rapids , MI 49307

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

Paul S Martin, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002538

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

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 2 9 2025 

i 

Ww 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First 

Name 

M.L 

Last Name/Company Name 

Ava 

3. 

perm 

JR, 

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

12929 25 Hyg 

City or Town 

State 

ZIP Code 

243 

nel 

99207 

Telephone Number 

2%7/~bby 

~ 2787 

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

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

{ 

First Name 

M.I. 

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 

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

parcelsareyou | [] vest 

[] No* 

[] N/A 

appealing? 

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

/ 

**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 multiple, list first property’s address] 

/39%9 

z2¢5s™ Avg 

Parcel Identification Number(s): 

FS5%05s 

028 

soy sue

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON 1. BROWN, DPA 

DIRECTOR 

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Section 5: Jurisdictional Issues 

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

Pp No 

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

If No, explain: 

Fee Information: 

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

Sig nature 

‘required 

Representative’s Signature: 

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