Record Finder / 26-001633-TT
Michigan
S & L Properties Hudsonville LLC Petitioner Vs. Township Of Jamestown Respondent
- Petitioner
- S & L Properties Hudsonville LLC
- Respondent
- Township Of Jamestown
Case overview
- Docket number
- 26-001633-TT
- Status
- Default Petitioner
- CaseType
- ET Property
- Division
- ET
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order Holding Party in Default | Not recorded | Not recorded | 10/22/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_Holding_Party_in_Default.2026-10-22_08-26-08.pdfRead complete document text →
Read document text excerpt
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 S & L Properties Hudsonville LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001633 Township Of Jamestown, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner 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: October 22, 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. 26-001633 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.
Culvers Jamestown Twp-2026 tax year petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
S & L Properties Hudsonville LLC,
Petitioner,
v.
MTT Docket No.
Parcel No. 70-18-08-200-039
Jamestown Charter Township,
Respondent.
/
PETITION
S & L Properties Hudsonville LLC ("Petitioner"), through its representatives, AD VALOREM
PARTNERS LLC, says:
Petitioner's principal office address is 2651 Kirking Ct., Portage, WI 53901. Petitioner is a
party in interest with respect to property taxes on tax parcel no. 70-18-08-200-039 ("Petitioner's Property"),
at 3915 32ND Ave., Jamestown Township, MI 49426.
2.
Respondent, Jamestown Charter Township, assesses and collects property taxes on
Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of parcel number 70-18-08-200-039 to
be $1,115,129 and the assessed value to be 1,281,900 which will result in a state equalized value in the
same amount based upon the tentative equalization factor.
4.
Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently
used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be
used for Commercial purposes.Page 2
5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 6. No March Board of Review protest was required for Petitioner’s Property. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceed the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including state equalized value, are based upon erroneous determinations of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and is based upon the application of wrong principles; and, (d) The assessment, including state equalized value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law.
Page 3
WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 taxable value of parcel number 70-18-08-200-039 from $1,115,129 to $750,000, and reducing the 2026 assessed value and state equalized value from $1,281,900 to $750,000; and (ii) awarding Petitioner any other relief to which it is entitled. Respectfully submitted, AD VALOREM PARTNERS LLC Petitioner’s Representative By:_________________________ Scott Aston 21446 Columbine Court Grosse Ile, MI 48138 (734) 731-0558 aston@advalpartners.com Dated: May 27, 2026
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name S & L Properties Hudsonville LLC Home Address (No., Street, P.O. Box or Rural Route) 21446 Columbine Ct City or Town Grosse Ile State Michigan ZIP Code 48138 Telephone Number 7347310558 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aston@advalpartners.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Scott M.I. Last Name Aston Firm Name (if any) Ad Valorem Partners LLC Address (No., Street, P.O. Box or Rural Route) 21446 Columbine Ct City or Town Grosse Ile State Michigan ZIP Code 48138 Telephone Number 7347310558 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aston@advalpartners.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3915 32ND Ave. Jamestown Township
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49426 Taxing Authority (City or Township) Township Of Jamestown (OTTAWA) County Ottawa If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-18-08-200-039 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1281900 Current Taxable Value as established by the Board of Review: 1115129 What do you believe is the fair market value (also known as True Cash Value)? 1500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 750000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 750000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Scott Aston Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787116171 Supporting Waiver Documents:
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.
ET_Notice_of_Docket_Number.2026-08-20_08-43-57.pdfRead complete document text →
Read document text excerpt
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 S & L Properties Hudsonville LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001633 Township Of Jamestown, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 20, 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.
Culvers Jamestown Twp-2026 tax year petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
S & L Properties Hudsonville LLC,
Petitioner,
v.
MTT Docket No.
Parcel No. 70-18-08-200-039
Jamestown Charter Township,
Respondent.
/
PETITION
S & L Properties Hudsonville LLC ("Petitioner"), through its representatives, AD VALOREM
PARTNERS LLC, says:
Petitioner's principal office address is 2651 Kirking Ct., Portage, WI 53901. Petitioner is a
party in interest with respect to property taxes on tax parcel no. 70-18-08-200-039 ("Petitioner's Property"),
at 3915 32ND Ave., Jamestown Township, MI 49426.
2.
Respondent, Jamestown Charter Township, assesses and collects property taxes on
Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of parcel number 70-18-08-200-039 to
be $1,115,129 and the assessed value to be 1,281,900 which will result in a state equalized value in the
same amount based upon the tentative equalization factor.
4.
Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently
used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be
used for Commercial purposes.Page 2
5. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 6. No March Board of Review protest was required for Petitioner’s Property. 7. The 2026 assessment, including state equalized value and taxable value, imposed on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: (a) The assessment, including state equalized value and/or taxable value, exceed the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized value, are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including state equalized value, are based upon erroneous determinations of the true cash value of that portion of Petitioner's Property that is taxable under Michigan law, and is based upon the application of wrong principles; and, (d) The assessment, including state equalized value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law.
Page 3
WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2026 taxable value of parcel number 70-18-08-200-039 from $1,115,129 to $750,000, and reducing the 2026 assessed value and state equalized value from $1,281,900 to $750,000; and (ii) awarding Petitioner any other relief to which it is entitled. Respectfully submitted, AD VALOREM PARTNERS LLC Petitioner’s Representative By:_________________________ Scott Aston 21446 Columbine Court Grosse Ile, MI 48138 (734) 731-0558 aston@advalpartners.com Dated: May 27, 2026
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name S & L Properties Hudsonville LLC Home Address (No., Street, P.O. Box or Rural Route) 21446 Columbine Ct City or Town Grosse Ile State Michigan ZIP Code 48138 Telephone Number 7347310558 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aston@advalpartners.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Scott M.I. Last Name Aston Firm Name (if any) Ad Valorem Partners LLC Address (No., Street, P.O. Box or Rural Route) 21446 Columbine Ct City or Town Grosse Ile State Michigan ZIP Code 48138 Telephone Number 7347310558 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) aston@advalpartners.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3915 32ND Ave. Jamestown Township
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49426 Taxing Authority (City or Township) Township Of Jamestown (OTTAWA) County Ottawa If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 70-18-08-200-039 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1281900 Current Taxable Value as established by the Board of Review: 1115129 What do you believe is the fair market value (also known as True Cash Value)? 1500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 750000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 750000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Scott Aston Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787116171 Supporting Waiver Documents:
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.