Robert K Haag, Petitioner V Township Of Fair Haven, 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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fair Haven Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal.1 Petitioner filed this appeal on September 20, 2024, disputing a 

special assessment that was confirmed by the local taxing authority on August 20, 

2024. Although the case was properly reinstated based on the Tribunal’s finding that 

the appeal was not prematurely filed,2 it is untimely pursuant to MCL 41.726. This 

statute states that “after the confirmation of the special assessment roll, all assessments 

on that assessment roll shall be final and conclusive unless an action contesting an 

assessment is filed in a court of competent jurisdiction within 30 days after the date of 

confirmation.”3 As such, and inasmuch as the Tribunal has no equitable power to waive 

or otherwise disregard a statutory requirement or filing deadline, it has no authority to 

grant Petitioner the relief requested.4 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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. 

 

1 Respondent’s response to the Order Requiring Information entered on December 5, 2025, included a 

Motion to Dismiss. Although Respondent failed to pay the requisite filing fee, and the motion is not 

properly pending as a result, lack of “jurisdiction is so serious a defect in the proceedings that a tribunal is 

duty-bound to dismiss a plaintiff’s claim even if the defendant does not request it.” Electronic Data 

Systems Corp v Flint Twp, 253 Mich App 538, 544 (2002). 

2 As noted in the Order Granting Petitioner’s Motion for Reconsideration, the special assessment was 

levied pursuant to MCL 41.3c and subject to voter approval after confirmation, which presents unique 

procedural challenges on appeal. 

3 Id. 

4 See Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 24-003977 

Page 2 of 2 

 

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

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 

 

ROBERT K. HAAG, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF FAIRHAVEN, 

 

 

Respondent. 

MTT DOCKET No. 24-003977 

 

PARCEL NO. 3208-013-005-50 

 

 

______________________________________/ 

 

Robert K. Haag 

In pro per 

10605 Canboro Road 

Sebewaing, MI 48759 

(989) 551-1031 

 

Ross K. Bower II (P70574) 

Kyle A. O’Meara (P83075) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

komeara@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on December 17, 2025 she served a copy of Respondent’s 

Response to MTT Order Requiring Information and Respondent’s Motion to Dismiss and this Proof 

of Service, upon the following via first class mail: 

 

 

Robert K. Haag 

10605 Canboro Road 

Sebewaing, MI 48759 

 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ROBERT K. HAAG, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF FAIRHAVEN, 

 

 

Respondent. 

MTT DOCKET No. 24-003977 

 

PARCEL NO. 3208-013-005-50 

 

 

______________________________________/ 

 

Robert K. Haag 

In pro per 

10605 Canboro Road 

Sebewaing, MI 48759 

(989) 551-1031 

 

Ross K. Bower II (P70574) 

Kyle A. O’Meara (P83075) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

komeara@fsbrlaw.com 

 

______________________________________/ 

 

RESPONDENT’S RESPONSE TO MTT ORDER REQUIRING INFORMATION 

 

AND 

 

RESPONDENT’S MOTION TO DISMISS 

 

Respondent Fairhaven Township (the “Township”), through counsel, Fahey Schultz Burzych 

Rhodes PLC, respectfully submits this Response to the Tax Tribunal’s Order Requiring 

Information (Docket No. 15) and also requests the Tribunal to Dismiss this Appeal: 

RESPONSE TO MTT ORDER 

1. On December 5, 2025, the Tribunal entered an Order (the “MTT Order”) Requiring 

Information, requiring the Township to provide written documentation indicating whether 

the special assessment was approved by the electors. In compliance with the MTT Order, 

the official election results (attached as Exhibit A) illustrate that the special assessment

Page 2

2 

 

was 

approved 

by 

the 

electors 

by 

a 

vote 

of 

126 

to 

59. 

See 

https://www.co.huron.mi.us/elections. 

2. The MTT Order also requested the date the special assessment was approved by the 

electors. The election was held on May 6, 2025. 

MOTION TO DISMISS 

3. Further, Respondent respectfully moves for dismissal of the subject appeal, as the petition 

must be dismissed as untimely. 

4. The Special Assessment was confirmed on August 20, 2024. The resolution confirming the 

roll is dated August 20, 2024 as referenced in the Tribunal’s December 5, 2025 Order. See 

Docket Entry No. 15. 

5. Petitioner had 30 days to file an appeal after the date of confirmation (here, being August 

20, 2024). See MCL 41.726(3) and MCL 211.746. 

6. MCL 41.726(3) states that, following confirmation of the special assessment roll, “all 

assessments on that assessment roll shall be final and conclusive unless an action contesting 

an assessment is filed in a court of competent jurisdiction within 30 days after the date of 

confirmation.” 

7. MCL 211.746 states that an “owner or any person having an interest in the real property 

may file a written appeal of the special assessment with the state tax tribunal within 30 

days after the confirmation of the special assessment roll if that special assessment was 

protested at the hearing held for the purpose of confirming the roll.” 

8. The appeal period expired on September 19, 2024. Petitioner’s Petition was filed on 

September 20, 2024. See MTT Order at p 1 (finding Petitioner filed his appeal on 

September 20, 2024).

Page 3

3 

 

9. Tax Tribunal Rule 205 provides that in computing the time, the first day is excluded and 

the last day is included. In this case, the day the special assessment was confirmed (August 

20, 2024) is excluded, making the final day of the appeal period September 19, 2024. 

10. Since the Petitioner did not file this appeal until September 20, 2024, dismissal of this 

matter is appropriate under

Page 4

EXHI

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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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fair Haven Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER REQUIRING INFORMATION 

 

On November 7, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 20, 2025. In the motion, 

Petitioner states that they appealed within 30 days of the confirmation of the special 

assessment roll as specified in MCL 41.726. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal 

and the parties and that would have resulted in a different disposition if the error was 

corrected.1 Petitioner filed this appeal on September 20, 2024, disputing a special 

assessment levied under MCL 41.3c. The Tribunal noted in the Order of Dismissal that 

Petitioner protested the assessment at the hearing held for the purpose of confirming 

the special assessment roll, as required by MCL 205.735a, but found that the roll was 

not confirmed at that meeting because it was contingent on elector approval. 

 

The Tribunal finds, however, that it erred in this determination, and the special 

assessment was confirmed at the August 20, 2024. Resolution No. 10-2024 specifically 

states that the assessment “is confirmed subject to approval of the relevant ballot 

question by the electors at the November 5, 2024 election.” Resolution No. 01-2025 

also states that “MCL 41.726(2) allows assessment rolls to be confirmed after the 

second public hearing as required by Act 188 (which has happened),” which further 

demonstrates that the special assessment was previously confirmed. 

 

Although confirmation of the assessment was subject to voter approval pursuant to the 

authorizing statute, MCL 41.726(3) states that “all assessments on that assessment roll 

shall be final and conclusive unless an action contesting an assessment is filed in a 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 24-003977 

Page 2 of 3 

 

court of competent jurisdiction within 30 days after the date of confirmation.”2 MCL 

211.746 similarly states that “the notice of the special assessment sent to the property 

owner . . . shall include . . . a statement that the owner or any person having an interest 

in the real property may file a written appeal of the special assessment with the state tax 

tribunal within 30 days after the confirmation of the special assessment roll if that 

special assessment was protested at the hearing held for the purpose of confirming the 

roll.”3 It is clear that these statutes, which must be read in

Page 3

MT

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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fair Haven Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER REQUIRING INFORMATION 

 

On November 7, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 20, 2025. In the motion, 

Petitioner states that they appealed within 30 days of the confirmation of the special 

assessment roll as specified in MCL 41.726. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal 

and the parties and that would have resulted in a different disposition if the error was 

corrected.1 Petitioner filed this appeal on September 20, 2024, disputing a special 

assessment levied under MCL 41.3c. The Tribunal noted in the Order of Dismissal that 

Petitioner protested the assessment at the hearing held for the purpose of confirming 

the special assessment roll, as required by MCL 205.735a, but found that the roll was 

not confirmed at that meeting because it was contingent on elector approval. 

 

The Tribunal finds, however, that it erred in this determination, and the special 

assessment was confirmed at the August 20, 2024. Resolution No. 10-2024 specifically 

states that the assessment “is confirmed subject to approval of the relevant ballot 

question by the electors at the November 5, 2024 election.” Resolution No. 01-2025 

also states that “MCL 41.726(2) allows assessment rolls to be confirmed after the 

second public hearing as required by Act 188 (which has happened),” which further 

demonstrates that the special assessment was previously confirmed. 

 

Although confirmation of the assessment was subject to voter approval pursuant to the 

authorizing statute, MCL 41.726(3) states that “all assessments on that assessment roll 

shall be final and conclusive unless an action contesting an assessment is filed in a 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 24-003977 

Page 2 of 3 

 

court of competent jurisdiction within 30 days after the date of confirmation.”2 MCL 

211.746 similarly states that “the notice of the special assessment sent to the property 

owner . . . shall include . . . a statement that the owner or any person having an interest 

in the real property may file a written appeal of the special assessment with the state tax 

tribunal within 30 days after the confirmation of the special assessment roll if that 

special assessment was protested at the hearing held for the purpose of confirming the 

roll.”3 It is clear that these statutes, which must be read in

Page 3

MT

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 

NOV 1 3 2025 

MICHIGAN TAX TRIBUNAL 

November 7, 2025 

Tribunal Clerk 

Michigan Tax Tribunal 

Robert Haag 

PO Box 30232 

10605 Canboro Rd 

Lansing, MI 48909 

Sebewaing, MI 48759 

. 

11/1075 

Re: Docket No. 24-003977 

The petitioner, Robert Haag, requests a motion for reconsideration with the Tribunal. Enclosed 

is the $50 filing fee. A copy is this letter is being served to opposing party. 

Petitioner still requests a decision on the merits of including a non-benefitting parcel within a 

special assessment district. 

Regarding the timeline of the confirmation of the special assessment roll and the appropriate 

time for an appeal, Petitioner was given notice by Fairhaven Township that the August 20, 2024 

public hearing would be THE APPROPRIATE TIME to object to the special assessment district. 

This hearing was given notice as specified in MCL 41.724a. Fairhaven Township concluded the 

public hearing with a motion to approve the roll for the special assessment district as specified 

in MCL 41.726. This is evidenced in the response documents provided by Fairhaven Township. 

Petitioner was explicitly told that this was the appropriate time to appeal. Petitioner has a clear 

right to appeal within 30 days of confirmation of the roll as specified in MCL 41.726. 

Furthermore, any contingency of the special assessment roll was communicated to be based on 

the November 5, 2024 election. 

In fact, the voter approval did not happen until May 6, 2025. 

After that time, there was no notice given of another public hearing on the establishment of the 

special assessment district and the opportunity to appeal. Petitioner should not lose appeal 

rights due to improper and unpredictable procedure by Fairhaven Township. 

Therefore, Petitioner requests a reconsideration of the case. The complications of the timeline

Page 2

= 

BEWAING, MI 

48759 

NOV 07, 25 

unre stares 

AMOUNT 

POSTAL SERVICES 

RoC 39 

$2.40 

$2324K503835-77

Page 3

UNITED STATES 

POSTAL SERVICE » 

Certificate Of Mailing 

meter postage here 

To pay fee, affix stamps or 

This Certificate of Mailing provides evidence that mail has been presented to USPS® for mailing, 

This form may be 

used for domegfic and international mail 

rom 

Ppben 

tr 

4 Away 

Haag 

lobes 

Conky 

Sebewdhy 

NF 

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yx7579 

To: 

Fave haven “rtp 

Tally Man ST 

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Pay och Mey 

oN 

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PS Form 3817, April 2007 PSN 7530-02-000-9065

Page 4

Robert 

and Amy Haag 

10605 Canboro Rd. 

Sebewaing) MJ 48759-9745 

ME] Retail 

8 HEE 

umirepsTares 

0: 

ices 

RDC 99 

Tethin) 

Clock 

Michigan Tow 

Tribunal 

fo 

Box 

30232 

Lansing 

, 

MI 

48909 

= 

U.S. POSTAGE PAID 

FCM LETTER 

SEBEWAING, MI 48759 

I 

NOV 07, 2025 

48909 

$0.78 

$2324K503835-77 

sssgpifHp ftps fy 

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elf 

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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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fair Haven Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER REQUIRING INFORMATION 

 

On November 7, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 20, 2025. In the motion, 

Petitioner states that they appealed within 30 days of the confirmation of the special 

assessment roll as specified in MCL 41.726. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal 

and the parties and that would have resulted in a different disposition if the error was 

corrected.1 Petitioner filed this appeal on September 20, 2024, disputing a special 

assessment levied under MCL 41.3c. The Tribunal noted in the Order of Dismissal that 

Petitioner protested the assessment at the hearing held for the purpose of confirming 

the special assessment roll, as required by MCL 205.735a, but found that the roll was 

not confirmed at that meeting because it was contingent on elector approval. 

 

The Tribunal finds, however, that it erred in this determination, and the special 

assessment was confirmed at the August 20, 2024. Resolution No. 10-2024 specifically 

states that the assessment “is confirmed subject to approval of the relevant ballot 

question by the electors at the November 5, 2024 election.” Resolution No. 01-2025 

also states that “MCL 41.726(2) allows assessment rolls to be confirmed after the 

second public hearing as required by Act 188 (which has happened),” which further 

demonstrates that the special assessment was previously confirmed. 

 

Although confirmation of the assessment was subject to voter approval pursuant to the 

authorizing statute, MCL 41.726(3) states that “all assessments on that assessment roll 

shall be final and conclusive unless an action contesting an assessment is filed in a 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 24-003977 

Page 2 of 3 

 

court of competent jurisdiction within 30 days after the date of confirmation.”2 MCL 

211.746 similarly states that “the notice of the special assessment sent to the property 

owner . . . shall include . . . a statement that the owner or any person having an interest 

in the real property may file a written appeal of the special assessment with the state tax 

tribunal within 30 days after the confirmation of the special assessment roll if that 

special assessment was protested at the hearing held for the purpose of confirming the 

roll.”3 It is clear that these statutes, which must be read in

Page 3

MT

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 

 

ROBERT K. HAAG, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF FAIRHAVEN, 

 

 

Respondent. 

MTT DOCKET No. 24-003977 

 

PARCEL NO. 3208-013-005-50 

 

 

______________________________________/ 

 

Robert K. Haag 

In pro per 

10605 Canboro Road 

Sebewaing, MI 48759 

(989) 551-1031 

 

Ross K. Bower II (P70574) 

Kyle A. O’Meara (P83075) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

komeara@fsbrlaw.com 

 

______________________________________/ 

 

APPEARANCE 

 

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

of Respondent, FAIRHAVEN TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: November 24, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 Kyle A. O’Meara (P83075) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ROBERT K. HAAG, 

 

 

Petitioner, 

 

v 

 

TOWNSHIP OF FAIRHAVEN, 

 

 

Respondent. 

MTT DOCKET No. 24-003977 

 

PARCEL NO. 3208-013-005-50 

 

 

______________________________________/ 

 

Robert K. Haag 

In pro per 

10605 Canboro Road 

Sebewaing, MI 48759 

(989) 551-1031 

 

Ross K. Bower II (P70574) 

Kyle A. O’Meara (P83075) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

komeara@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on November 24, 2025 she served a copy of Appearance and 

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

 

 

Robert K. Haag 

10605 Canboro Road 

Sebewaing, MI 48759 

 

 

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

RECEIVED 

NOV 1 3 2025 

MICHIGAN TAX TRIBUNAL 

November 7, 2025 

Tribunal Clerk 

Michigan Tax Tribunal 

Robert Haag 

PO Box 30232 

10605 Canboro Rd 

Lansing, MI 48909 

Sebewaing, MI 48759 

. 

11/1075 

Re: Docket No. 24-003977 

The petitioner, Robert Haag, requests a motion for reconsideration with the Tribunal. Enclosed 

is the $50 filing fee. A copy is this letter is being served to opposing party. 

Petitioner still requests a decision on the merits of including a non-benefitting parcel within a 

special assessment district. 

Regarding the timeline of the confirmation of the special assessment roll and the appropriate 

time for an appeal, Petitioner was given notice by Fairhaven Township that the August 20, 2024 

public hearing would be THE APPROPRIATE TIME to object to the special assessment district. 

This hearing was given notice as specified in MCL 41.724a. Fairhaven Township concluded the 

public hearing with a motion to approve the roll for the special assessment district as specified 

in MCL 41.726. This is evidenced in the response documents provided by Fairhaven Township. 

Petitioner was explicitly told that this was the appropriate time to appeal. Petitioner has a clear 

right to appeal within 30 days of confirmation of the roll as specified in MCL 41.726. 

Furthermore, any contingency of the special assessment roll was communicated to be based on 

the November 5, 2024 election. 

In fact, the voter approval did not happen until May 6, 2025. 

After that time, there was no notice given of another public hearing on the establishment of the 

special assessment district and the opportunity to appeal. Petitioner should not lose appeal 

rights due to improper and unpredictable procedure by Fairhaven Township. 

Therefore, Petitioner requests a reconsideration of the case. The complications of the timeline

Page 2

= 

BEWAING, MI 

48759 

NOV 07, 25 

unre stares 

AMOUNT 

POSTAL SERVICES 

RoC 39 

$2.40 

$2324K503835-77

Page 3

UNITED STATES 

POSTAL SERVICE » 

Certificate Of Mailing 

meter postage here 

To pay fee, affix stamps or 

This Certificate of Mailing provides evidence that mail has been presented to USPS® for mailing, 

This form may be 

used for domegfic and international mail 

rom 

Ppben 

tr 

4 Away 

Haag 

lobes 

Conky 

Sebewdhy 

NF 

J 

yx7579 

To: 

Fave haven “rtp 

Tally Man ST 

= 

—= 

ON 

Pay och Mey 

oN 

L 

PS Form 3817, April 2007 PSN 7530-02-000-9065

Page 4

Robert 

and Amy Haag 

10605 Canboro Rd. 

Sebewaing) MJ 48759-9745 

ME] Retail 

8 HEE 

umirepsTares 

0: 

ices 

RDC 99 

Tethin) 

Clock 

Michigan Tow 

Tribunal 

fo 

Box 

30232 

Lansing 

, 

MI 

48909 

= 

U.S. POSTAGE PAID 

FCM LETTER 

SEBEWAING, MI 48759 

I 

NOV 07, 2025 

48909 

$0.78 

$2324K503835-77 

sssgpifHp ftps fy 

i 

elf 

eg

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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fairhaven Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER OF DISMISSAL 

 

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

default on September 19, 2025, because it did not submit a copy of the resolution 

confirming the special assessment roll, as required by TTR 281. Respondent filed a 

response to the Order of Default on September 22, 2025, and the default has been 

timely cured. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

Respondent’s mosquito abatement special assessment. While Petitioner protested the 

assessment at the hearing held for the purpose of confirming the special assessment 

roll, as required by MCL 205.735a, the roll was not confirmed at this meeting as it was 

contingent on elector approval. Documentation submitted by Respondent in response 

to the Order of Default indicates that the special assessment roll was not confirmed until 

May 6, 2025, following approval by the electors. 

 

As a result, the appeal is untimely pursuant to MCL 41.726, which states that “after the 

confirmation of the special assessment roll, all assessments on that assessment roll 

shall be final and conclusive unless an action contesting an assessment is filed in a 

court of competent jurisdiction within 30 days after the date of confirmation.”1 This 

appeal was filed on September 20, 2024, and thus, was filed prematurely. 

 

As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, it has no authority to grant Petitioner 

the relief requested.2 Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

1 Id. (Emphasis added.) 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

Page 2

MTT Docket No. 24-003977 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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

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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fairhaven Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER OF DISMISSAL 

 

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

default on September 19, 2025, because it did not submit a copy of the resolution 

confirming the special assessment roll, as required by TTR 281. Respondent filed a 

response to the Order of Default on September 22, 2025, and the default has been 

timely cured. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

Respondent’s mosquito abatement special assessment. While Petitioner protested the 

assessment at the hearing held for the purpose of confirming the special assessment 

roll, as required by MCL 205.735a, the roll was not confirmed at this meeting as it was 

contingent on elector approval. Documentation submitted by Respondent in response 

to the Order of Default indicates that the special assessment roll was not confirmed until 

May 6, 2025, following approval by the electors. 

 

As a result, the appeal is untimely pursuant to MCL 41.726, which states that “after the 

confirmation of the special assessment roll, all assessments on that assessment roll 

shall be final and conclusive unless an action contesting an assessment is filed in a 

court of competent jurisdiction within 30 days after the date of confirmation.”1 This 

appeal was filed on September 20, 2024, and thus, was filed prematurely. 

 

As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, it has no authority to grant Petitioner 

the relief requested.2 Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

1 Id. (Emphasis added.) 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

Page 2

MTT Docket No. 24-003977 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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

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Page 1

RECEIVED 

SEP 2 6 2025 

FAIRHAVEN TOWNSHTP 

Huron County, Michigan 

9811 Main Street 

Ph: 989-656-9901 

Bay Port, Michigan 48720 

Fax: 989-656-3781 

September 22, 2025 

Tribunal Clerk 

Michigan Tax Tribunal 

P O Box 30232 

Lansing MI 48909 

Re: 

Docket No: 24-003977 

Dear Clerk:: 

Pursuant to the Order of Default, enclosed please find Resolutions confirming the Special 

Assessment Roll. 

Sincerely, 

Valerie McCallum, Assessor 

P O Box 1048 

Caseville MI 48725 

Enclosure

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Robert K Haag, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003977 

Township Of Fair Haven, 

Respondent. 

ORDER OF DEFAULT 

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

Respondent did not submit a copy of the notice giving rise to the appeal (i.e., resolution 

confirming the special assessment roll), as required by TTR 281. As such, Respondent 

must submit the notice within 14 days of the entry of this order. 

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.! 

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). 

2 

¢ 

Hae 

By: 

Ta lilcin 

Hat 

Entered: September 19, 2025 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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

MTT Docket No. 24-003977 

Page 2 of 2 

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 foltowing business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 4

FAIRHAVEN TOWNSHIP 

FAIRHAVEN TOWNSHIP MOSQUITO ABATEMENT SPECIAL ASSESSMENT 

DISTRICT 

RESOLUTION NO. 01-2025 

At a meeting of the Township Board of Fairhaven Township, Huron County, Michigan, 

held at the Fairhaven Township Hall on January 28, 2025, at 6:07 p.m., Eastern Daylight/Standard 

Time. 

PRESENT: 

Shawna Beachy, 

Ellen McGathy, Brandon Swartzendruber, 

Jill Bruce, Dennis 

Vanpoole 

ABSENT: None 

The following resolution was offered by Ellen McGathy and supported by Shawna Beachy: 

WHEREAS, MCL 41.3¢ generally allows a township to finance mosquito abatement by 

private contractors by establishment of a township-wide special assessment district; and 

WHEREAS, all proceedings related to the making, levying, and collecting of mosquito 

abatement special assessments must conform as nearly as practical with special assessment 

proceedings provided in 1954 PA 188 (“Act 188”). See MCL 41.3¢(4); and 

WHEREAS, further, 

a ballot question authorizing

Page 5

WHER

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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

Robert K Haag,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003977

Township Of Fair Haven,

Respondent.

ORDER OF DEFAULT

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

Respondent did not submit a copy of the notice giving rise to the appeal (i.e., resolution 

confirming the special assessment roll), as required by TTR 281. As such, Respondent 

must submit the notice within 14 days of the entry of this order. 

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.i 

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:_______________________________

Entered: September 19, 2025

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 24-003977

Page 2 of 5

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 3

Robert K Haag

10605 Canboro Rd

Sebewaing , MI 48759

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

Robert K Haag,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003977

Township Of Fair Haven,

Respondent.

ORDER OF DEFAULT

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

Respondent did not submit a copy of the notice giving rise to the appeal (i.e.,

Page 5

MTT

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Page 1

RECEIVED 

ER 

DEC 06 2024 

=r 

sy! 

Gd 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MTT DOCKET NO. 24-003977 

Pursuant to Michigan Tax Trikunal Rule (TTR) 279(4), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special 

assessment confirmation roll) with this Small Claims Answer if applicable. if you do not submit this document, you may be held in 

default, 

Section 1: Respondent’s Contact Information 

Unit of Government: 

Fairhaven Township 

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

] 

First Name 

[LEN 

Last Name 

Valerie 

McCallum 

Firm Name {if any) 

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

9811 Main St 

City or Town 

State 

ZIP Code 

Bay Port 

Ml 

48720 

Telephone Number 

Fax Number 

989-856-7485 

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

kma.michigan@gmail.com 

Section 3: Subject Property Information 

Parcel Identification Number(s}: 

3208-013-005-50 

if multiple parcels are being appealed are they contiguous or adjoining? 

I Yes 

Od No 

NIA 

Taxing Authority (City or Township) 

County 

Fairhaven Township 

Huron

Page 2

Vo 

' 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

DIRECTOR 

At the special assessment hearing on August 20, 2024, the Fairhaven Township Board 

voted to submit the appropriate ballot language as required by MCL 41.3¢(2) for 

approval by the electors of the Township. However, the ballot language was not 

submitted in order to be placed on the November 2024 General Election ballot. As of 

this time, the question of raising funds for mosquito abatement in Fairhaven Township 

will not be submitted to the electors until May of 2025. 

Section 5: Jurisdictional Issues 

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll? 

Yes 

[| No 

What was the date of the hearing held to confirm the special assessment roll? 

August 20, 2024 

How many years is the special assessment being levied? 

What is the total amount of the special assessment being levied 

(per parcel)? 

Two years 

Up to $58.00 per year 

What is the basis for the special assessment? Identify the applicable statutory provision. 

1954 PA 188 and MCL 41.3c 

Si 

Lies 

*Required 

Regpondent 

or Attorney! 

he 

ie 

resentative’s Signature: 

. 

ber 5% 

144 Cites 

Valerie McCallum, Assessor

Page 3

hy 

Lt 

' 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Robert K Haag 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003977 

Township of Fairhaven 

, 

G 

Respondent(s) 

' 

} 

PROOF OF SERVICE 

Valerie McCallum 

states that on November 18, 2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Robert K Haag 

20605 Canboro Road 

Sebewaing MI 48759 

hte 

WH ast 

[Signature of person who is serving/mailing

Page 4

F

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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

Robert K Haag,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003977

Township Of Fair Haven,

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.

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.

Page 2

MTT Docket No. 24-003977

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 8, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Robert K Haag

10605 Canboro Rd

Sebewaing , MI 48759

Page 4

STATE OF

Page 5

MTT

Page 6

STATE

Page 7

M

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Page 1

GRETCHEN WHITMER 

MICH 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

SEP 2 6 2024 

IGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Robert 

K 

Haag 

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

10605 Canboro Rd 

City or Town 

State 

ZIP Code 

Sebewaing 

Mi 

48759 

Telephone Number 

Fax Number 

9895511031 

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 

ML 

Last Name 

Firm Name (if any) 

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

Traninfo: 4606 

Chik: 

1212 

City or Town 

State 

ZIP Code 

1: 

ROBERT HAAG 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

0 vest 

[J nom 

NIA 

*If yes, use a multiple parcel form for information 

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

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. 

Bay Port, Mi 48720 

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

[if multiple, list first property's address]

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 

Fairhaven Township board, at its August 20, 2024 meeting, approved a special 

assessment roll for the purpose of mosquito abatement. The new special assessment 

district is to include all township parcels, while excluding tax exempt/non benefitting 

parcels. Voter approval is still needed for final approval. 

My parcel of land within the township is agricultural land. 

It contains neither 

residence nor structure. 

Its only purpose is to be cultivated for the production of 

agricultural crops. 

lt is clear that 

| will not benefit from mosquito abatement on my 

vacant agricultural land. While the occupants of residences in the township will be able 

to peacefully enjoy a higher quality of life via outdoor activities across multiple seasons 

on a daily basis; 

| visit my property only a few times a year for short periods while inside 

agricultural equipment, such as a tractor. Therefore, 

| contend that my parcel is 

non-benefitting, and should be exempt from any mosquito abatement assessment. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? [rv] Yes 

[i] No 

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

August 20, 2024 

If No, explain: 

Fee Information: 

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

Signature ‘required 

Petitioner 

ttorney/Authorized Representative’s Signature: 

Is!

Page 3

Pe 

ROBERT HAAG 

' METROPLEX MI 480 cif. ef} 

10605 CANBORO RD. 

SEBEWAING, MI 48759 

20 SEP 2024 

PM 17L 

_ | 

© 

| FOR

Michigan 

Fou 

Tribunal 

A [ 

W. 

0 Hawg 

of 

Po 

By 

3023 9 

Lansing 

/ 

MI 

8909 

ABSOE- FT EHERE

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

Robert K Haag,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003977

Township Of Fair Haven,

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 279. 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: October 23, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Robert K Haag

10605 Canboro Rd

Sebewaing , MI 48759

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

Robert K Haag,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003977

Township Of Fair Haven,

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 279. 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: October 23, 2024

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

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 

MICH 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

SEP 2 6 2024 

IGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Robert 

K 

Haag 

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

10605 Canboro Rd 

City or Town 

State 

ZIP Code 

Sebewaing 

Mi 

48759 

Telephone Number 

Fax Number 

9895511031 

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 

ML 

Last Name 

Firm Name (if any) 

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

Traninfo: 4606 

Chik: 

1212 

City or Town 

State 

ZIP Code 

1: 

ROBERT HAAG 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

0 vest 

[J nom 

NIA 

*If yes, use a multiple parcel form for information 

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

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. 

Bay Port, Mi 48720 

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

[if multiple, list first property's address]

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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 

Fairhaven Township board, at its August 20, 2024 meeting, approved a special 

assessment roll for the purpose of mosquito abatement. The new special assessment 

district is to include all township parcels, while excluding tax exempt/non benefitting 

parcels. Voter approval is still needed for final approval. 

My parcel of land within the township is agricultural land. 

It contains neither 

residence nor structure. 

Its only purpose is to be cultivated for the production of 

agricultural crops. 

lt is clear that 

| will not benefit from mosquito abatement on my 

vacant agricultural land. While the occupants of residences in the township will be able 

to peacefully enjoy a higher quality of life via outdoor activities across multiple seasons 

on a daily basis; 

| visit my property only a few times a year for short periods while inside 

agricultural equipment, such as a tractor. Therefore, 

| contend that my parcel is 

non-benefitting, and should be exempt from any mosquito abatement assessment. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? [rv] Yes 

[i] No 

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

August 20, 2024 

If No, explain: 

Fee Information: 

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

Signature ‘required 

Petitioner 

ttorney/Authorized Representative’s Signature: 

Is!

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Pe 

ROBERT HAAG 

' METROPLEX MI 480 cif. ef} 

10605 CANBORO RD. 

SEBEWAING, MI 48759 

20 SEP 2024 

PM 17L 

_ | 

© 

| FOR

Michigan 

Fou 

Tribunal 

A [ 

W. 

0 Hawg 

of 

Po 

By 

3023 9 

Lansing 

/ 

MI 

8909 

ABSOE- FT EHERE

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