Record Finder / 25-002605-TT
Michigan

Sandra L Kailing, Petitioner V Mecosta County Drain Commissioner, Respondent

Petitioner
Sandra L Kailing
Respondent
Mecosta County Drain Commissioner

Case overview

Docket number
25-002605-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Mecosta
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded07/03/2025Not recordedDownload
3Petition has been verifiedPET107/03/2025Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded07/03/2025Not recordedDownload
1A petition was received.PETNot recorded05/27/2025$100.00Download

Documents

Order_of_Dismissal.2025-07-03_14-31-32.0000.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

Sandra L Kailing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002605

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-002605

Page 2 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Sandra L Kailing

14100 220th Ave

Big Rapids , MI 49307

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

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

Sandra L Kailing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002605

Mecosta County Drain Commissioner,

Respondent.

ORDER OF DISMISSAL

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

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 5

MTT Docket No. 25-002605

Page 5 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 3, 2025

PROOF OF SERVICE

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

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

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

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.

Read document text excerpt

Page 1

RECEIVED 

MAY:'$ 0 2025 

; 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name Sawer oo 

TRE E 

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

- 

Aloo 

220620 AVE 

~ 

on 

BIC JICAPIDS 

My [7 357 

Telephone Number 

= 

- 

——y 

23/- 796-8457 

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 

"NE 

appa 

"LL 

a 

, 8) & 

Firm Name (if any) 

Mailing 

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

HID 

20th Ll 

City or Town 

State 

ZIP Code 

Plt ICAApS 

In/| 

krg 37 

Telephone Number 

) 3-596 

F4.57 

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

— 

Section 3: Subject Property Information 

How many 

If 

you are appealing more than one parcel, are they contiguoug/or adjoining? 

parcels are you 

# Yes* 

[J No 

[] nA 

appealing? 

2 

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

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

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

[if multiple, list first property's address) 

Joo 

hrdh 

BL 497 

Parcel Identification Number(s): 

“ “y & 

22 / 

oo J 

ra 

S740 

02.) 

©oB Coo

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 

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

Fhio oa Large progest ast Dyfaot Arr Asns 

Y/N Pa nll An arrreclly 

- 

E: =p 

2 bu 

[pir 

dar rein 

AD Ga (re wb 

Lee 

“Siasrnsae PN. 

Section 5: Jurisdictional Issues 

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

7] No 

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

05-13-25 

If No, explain: 

Opdd Jaf 

7 Titrsd ne (Z, Ontdon frills 

Fee Information: 

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

Signature 

required 

¥ 

4. 

<) 

Petitioner or Attorney/Authorized 

Repregéntative’s 77) 7 

Yi 

a 

Fi 

/ 

isl 

WV Doig 

ltd

Page 3

GRAND RAPIDS § 

Ms. Sandra L. Kailing 

27 MAY 202% 

. 

+ 

14100 220th Ave, 

Big Rapids, MI 49307 

USA 

F

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.

SC_Notice_of_Docket_Number.2025-07-03_14-25-52.0000.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

Sandra L Kailing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002605

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Sandra L Kailing

14100 220th Ave

Big Rapids , MI 49307

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

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

Sandra L Kailing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002605

Mecosta County Drain Commissioner,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Read document text excerpt

Page 1

RECEIVED 

MAY:'$ 0 2025 

; 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name Sawer oo 

TRE E 

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

- 

Aloo 

220620 AVE 

~ 

on 

BIC JICAPIDS 

My [7 357 

Telephone Number 

= 

- 

——y 

23/- 796-8457 

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 

"NE 

appa 

"LL 

a 

, 8) & 

Firm Name (if any) 

Mailing 

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

HID 

20th Ll 

City or Town 

State 

ZIP Code 

Plt ICAApS 

In/| 

krg 37 

Telephone Number 

) 3-596 

F4.57 

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

— 

Section 3: Subject Property Information 

How many 

If 

you are appealing more than one parcel, are they contiguoug/or adjoining? 

parcels are you 

# Yes* 

[J No 

[] nA 

appealing? 

2 

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

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

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

[if multiple, list first property's address) 

Joo 

hrdh 

BL 497 

Parcel Identification Number(s): 

“ “y & 

22 / 

oo J 

ra 

S740 

02.) 

©oB Coo

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 

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

Fhio oa Large progest ast Dyfaot Arr Asns 

Y/N Pa nll An arrreclly 

- 

E: =p 

2 bu 

[pir 

dar rein 

AD Ga (re wb 

Lee 

“Siasrnsae PN. 

Section 5: Jurisdictional Issues 

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

7] No 

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

05-13-25 

If No, explain: 

Opdd Jaf 

7 Titrsd ne (Z, Ontdon frills 

Fee Information: 

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

Signature 

required 

¥ 

4. 

<) 

Petitioner or Attorney/Authorized 

Repregéntative’s 77) 7 

Yi 

a 

Fi 

/ 

isl 

WV Doig 

ltd

Page 3

GRAND RAPIDS § 

Ms. Sandra L. Kailing 

27 MAY 202% 

. 

+ 

14100 220th Ave, 

Big Rapids, MI 49307 

USA 

F

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.