Richard A Strand Petitioner V Township Of Ironwood 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

Richard A Strand, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 7, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 15, 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

Richard A Strand

E4024 Big Springs Rd

Ironwood , MI 49938

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

Richard A Strand, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 7, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 15, 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

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

Richard A Strand,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002439

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Richard A Strand

E4024 Big Springs Rd

Ironwood , MI 49938

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

Richard A Strand,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to

Page 5

MTT

Page 6

S

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 

AUG 2 4 2076 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

_ 

ING AN 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-0022439 

Section 1: Respondent’s Contact Information 

Unit of Government 

CHARTER TOWNSHIP OF IRONWOOD 

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

N108920 LAKE ROAD 

City or Town: 

State: 

ZIP Code: 

IRONWOOD 

Mi 

49938 

Telephone Number: 906-932-8447 

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

SUPERVISOR@IRONWOODTOWNSHIP.COM 

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

{} 

First Name: 

nl: 

Last Name: 

THOMAS 

J 

NOVASCONE 

Firm Name (if any): 

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

N108920 LAKE ROAD 

City or Town: 

State: 

ZIP Code: 

IRONWOOD 

MI 

149938 

Telephone “906-2 85-2 1 09 

Email Address (do not enter uniess you want MTT to send all correspondence via emall); 

JTNOVASCONE@GMAIL.COM 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary, 

Yes 

B] No 

[J NotApplicable 

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

ves 

[1 No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

OWNER'S HOME AND BUILDING IS THE NEWEST STRUCTURES IN THE AREA. 

HIS HOME WAS BUILT IN 2003 AND HIS GARAGE WAS BUILT IN 2004, THE 

COMPARABLE PROPERTIES THAT HE PROVIDED ARE 20 TO 60 YEARS OLDER, 

WITH SOME REMODELING. THE REMODELING IS CONSIDERED NORMAL 

MAINTENANCE AND REPAIRS. THE TAXABLE VALUES CHANGE EVERY YEAR 

BASED ON THE CPi WE RECEIVE FROM THE STATE. ASSESSMENTS ARE DONE 

ANNUALLY, THE LAND VALUES ARE SET YEARLY AND THE STRUCTURES ARE 

ADJUSTED FOR DEPRECIATION AND CORRECT MULTIPLIERS ARE APPLIED. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review {BOR}? 

Yes 

[] No 

If yes, check which BOR Petitioner attended: 

March 

] July 

[ml] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? 0 Yes 

No 

if yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

#1 No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O ves 

¥ine 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 5 

03-02-055-1 00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

Commercial (1 

Industrial [J 

Resfdentiat@ 

 Timber-Cutover 

J 

Developmental (1 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 3

Charter Township of Ironwood 

N10892 Lake Road 

Ironwood, MI 49938 

KINGSFORD i) 98, HEE 

US POSTAGE 

Tb “= P

Ly “mmm 

mee

Zip 49938 

02 

7H 

ly: 

i 

ei 

00062 eso 

SY reli sa Tax 7b. na / 

4 J WO Taser SF 

PI Lox 50232 

qu, v1 ov 

ponieoed 

Lansing 

y 

- 

75909 

sealers yfyf 

pg 

fp feos 

HERD ded

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

Richard A Strand,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: August 7, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002439

Page 2 of 4

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

Richard A Strand

E4024 Big Springs Rd

Ironwood , MI 49938

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

Richard A Strand,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: August 7, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 5

MTT Docket No. 26-002439

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

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

Richard A Strand,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 24, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

Richard A Strand

E4024 Big Springs Rd

Ironwood , MI 49938

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

Richard A Strand,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002439

Township Of Ironwood,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 24, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 1 8 2026 

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 

VALUATION / UNCAPPING 

Do not use this form to appeal Ciassification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

he notice giving rise to the appeal (i.e., Board of 

t submit this document, you may be held in 

9, you MUST submit a copy of t 

Pursuant to Tax Tribunal Rule (TTR) 27! 

his petition, if applicable. (fyou do no 

Review Decision or other notice) with t 

default. 

Section 1: Petitioner’s Contact Information 

First Name_ 

«¢ 

Mi, 

Last harp 

Company Nage 

“1 

, 

. 

P.O. Box or Rural Route) 

Vf 

Mailing Address (No., Street, 

7, 

ZZ 

#; 

Ke 

State 

ZIP Code 

City or Town 

777 

V4 GFX, gd 

J BC 

(LL 

Telephone Number 

) 

29 

Email Address (do 4 enter unless you want MTT to send all correspondence via email) 

I 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

First Name 

Ml. 

Last Name 

64E 

Firm Name (if any) 

B 

Street, P.O. Box or Rural Route) 

Mailing Address {No., 

State 

ZIP Cade 

City or Town 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information sUse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

if you are appealing more than one 

parcel, are they 

contiguou: 

i 

3 

is or 

ad| 

appealing? 

C1 ves* 

3 No= 

P 

y 

o 

adjoining? 

/ 

+f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

202Y 

Rio 

Sprag< 

2 

City or Town 

J 

4 

VT 

County 

) 

State 

ZiP Code 

Z rong oo 

Gogchre 

Yor 

| W028

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check a that appty) 

0 True Cash and Taxable Value 

] 

 Faxable Value Only (calculation) 

OJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Enctpsees 

Ts 

A 

Coppartsos 

of oy Faxes HN 

ane 7 Deigh bors Faxes, TH es pan 

Ho sec 

Fhat 

Fhis 

1s 

pot fair 

So 

rrrc, 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review {BOR)? 

Yes 

[I] No 

If Yes, check which BOR you attended: 

1%} March 

a July 

J December 

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

O Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under app

Page 3

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the muttiple parcel form for additional, contiguous parcels. 

Parcel Number: L703 — 02 ~ O55) 

Classification of Property: 

Real] 

Personal {] (check one) 

Agriculturat 7} 

Commercial (1 

Industrial [1 

Residential 

Timber-utover 

Devetopmental [1 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

/3 g 4 Znt 

Taxable Value established by the Board of Review: 

70289 

Dont 

Enos 

A200 

‘What do you believe is the fair mar¥et value (also known as true cash value)? 

13 

What do you believe is the assessed value? (multipiys true cash 

What do you belleve Is the taxable value? (cannot exceed 

value by .5) 

£20000. 

Fee Information 

assessed value) 

$$ 

00 

issue’ 

ves 

[J No 

Does the properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

If you answered yes to the above question, you are not required to pay any filing fees. 

If your property is residential property {ses MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$0ver $500,000.00 

if the property is NOT residential property (see MCL 205.762) and 

the State Equatized Value or Taxable Value in contention is: 

$100,000.00 and under 

* Plus $25.00 for each additional parcel, as indicated above. 

CLEARY 

Merci 

e, an 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Vaiue in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute wil be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

Filing Fee is: 

$125.00 

$200.00 

$300.00 

Filing Fee is: 

$250.00 

Ifthe property is NOT residential BrgRgLly and the Stale Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

petition must be tiled. 

Signature “required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist te we av 

[— 

MARLON |. BROWN, DPA

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 

Section 1:

Page 5

03/17/2026

Page 6

9

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

Richard A Strand,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002439

Township Of Ironwood,

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 24, 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

Richard A Strand

E4024 Big Springs Rd

Ironwood , MI 49938

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

Richard A Strand,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002439

Township Of Ironwood,

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 24, 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

RECEIVED 

MAY 1 8 2026 

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 

VALUATION / UNCAPPING 

Do not use this form to appeal Ciassification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

he notice giving rise to the appeal (i.e., Board of 

t submit this document, you may be held in 

9, you MUST submit a copy of t 

Pursuant to Tax Tribunal Rule (TTR) 27! 

his petition, if applicable. (fyou do no 

Review Decision or other notice) with t 

default. 

Section 1: Petitioner’s Contact Information 

First Name_ 

«¢ 

Mi, 

Last harp 

Company Nage 

“1 

, 

. 

P.O. Box or Rural Route) 

Vf 

Mailing Address (No., Street, 

7, 

ZZ 

#; 

Ke 

State 

ZIP Code 

City or Town 

777 

V4 GFX, gd 

J BC 

(LL 

Telephone Number 

) 

29 

Email Address (do 4 enter unless you want MTT to send all correspondence via email) 

I 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

First Name 

Ml. 

Last Name 

64E 

Firm Name (if any) 

B 

Street, P.O. Box or Rural Route) 

Mailing Address {No., 

State 

ZIP Cade 

City or Town 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information sUse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

if you are appealing more than one 

parcel, are they 

contiguou: 

i 

3 

is or 

ad| 

appealing? 

C1 ves* 

3 No= 

P 

y 

o 

adjoining? 

/ 

+f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

202Y 

Rio 

Sprag< 

2 

City or Town 

J 

4 

VT 

County 

) 

State 

ZiP Code 

Z rong oo 

Gogchre 

Yor 

| W028

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check a that appty) 

0 True Cash and Taxable Value 

] 

 Faxable Value Only (calculation) 

OJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Enctpsees 

Ts 

A 

Coppartsos 

of oy Faxes HN 

ane 7 Deigh bors Faxes, TH es pan 

Ho sec 

Fhat 

Fhis 

1s 

pot fair 

So 

rrrc, 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review {BOR)? 

Yes 

[I] No 

If Yes, check which BOR you attended: 

1%} March 

a July 

J December 

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

O Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under app

Page 3

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the muttiple parcel form for additional, contiguous parcels. 

Parcel Number: L703 — 02 ~ O55) 

Classification of Property: 

Real] 

Personal {] (check one) 

Agriculturat 7} 

Commercial (1 

Industrial [1 

Residential 

Timber-utover 

Devetopmental [1 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

/3 g 4 Znt 

Taxable Value established by the Board of Review: 

70289 

Dont 

Enos 

A200 

‘What do you believe is the fair mar¥et value (also known as true cash value)? 

13 

What do you believe is the assessed value? (multipiys true cash 

What do you belleve Is the taxable value? (cannot exceed 

value by .5) 

£20000. 

Fee Information 

assessed value) 

$$ 

00 

issue’ 

ves 

[J No 

Does the properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

If you answered yes to the above question, you are not required to pay any filing fees. 

If your property is residential property {ses MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$0ver $500,000.00 

if the property is NOT residential property (see MCL 205.762) and 

the State Equatized Value or Taxable Value in contention is: 

$100,000.00 and under 

* Plus $25.00 for each additional parcel, as indicated above. 

CLEARY 

Merci 

e, an 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Vaiue in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute wil be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

Filing Fee is: 

$125.00 

$200.00 

$300.00 

Filing Fee is: 

$250.00 

Ifthe property is NOT residential BrgRgLly and the Stale Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

petition must be tiled. 

Signature “required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist te we av 

[— 

MARLON |. BROWN, DPA

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 

Section 1:

Page 5

03/17/2026

Page 6

9

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.