Sba Structure Inc. Site Mi 20723, Petitioner V Township Of Bear Lake, 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 

SBA Structure Inc. Site MI 20723, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003437 

 

Bear Lake Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003437 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: March 25, 2025 

sy 

 

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

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SBA Structure Inc. Site MI 20723 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003437 

Bear Lake Twp (Kalkaska) 

, 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Kalkaska 

County. 

Parcel Number: 40001-898-001-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

| 

Assessed Value (AV) 

| Taxable Value (TV) | 

2024 

‘ 

64,200 

64,200 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

2024 

0.00 

0.00 

] 

0.00 

L 

_— 

— 

Tax year 

[True Cash Value 

~~ 

[AV 

[Tv 

oo 

— 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 - 617-335-9760 

PO BOX 30232, LANSING, M1 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48806

Page 2

MTT Docket No. 24-003437 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

A Pr 

Printed Name: Brent Wornat, BDO USA 

Date: 3/25/2025 

Signature of Respondent's authorized representative: 

Printed Name: 

Sul ty J 

hay~ 

Sa (ly evry 

Date: 

2/25/25 BN 

oo 

_

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SBA Structure Inc. Site MI 20723 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003437 

Bear Lake Twp (Kalkaska) 

, 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Kalkaska 

County. 

Parcel Number: 40001-898-001-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

| 

Assessed Value (AV) 

| Taxable Value (TV) | 

2024 

‘ 

64,200 

64,200 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

2024 

0.00 

0.00 

] 

0.00 

L 

_— 

— 

Tax year 

[True Cash Value 

~~ 

[AV 

[Tv 

oo 

— 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 - 617-335-9760 

PO BOX 30232, LANSING, M1 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48806

Page 2

MTT Docket No. 24-003437 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

A Pr 

Printed Name: Brent Wornat, BDO USA 

Date: 3/25/2025 

Signature of Respondent's authorized representative: 

Printed Name: 

Sul ty J 

hay~ 

Sa (ly evry 

Date: 

2/25/25 BN 

oo 

_

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

SBA Structure Inc. Site MI 20723, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003437

Township Of Bear Lake,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 24, 2025, 

and finds that: the parties have failed to provide the correct assessed value or taxable 

value, as established by Respondent’s Board of Review, for the 2024 tax year. 

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: March 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003437

Page 2 of 4

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

SBA Structure Inc. Site MI 20723, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003437

Township Of Bear Lake,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 24, 2025, 

and finds that: the parties have failed to provide the correct assessed value or taxable 

value, as established by Respondent’s Board of Review, for the 2024 tax year. 

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: March 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

MTT Docket No. 24-003437

Page 4 of 4

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SBA Structure Inc. Site MI 20723 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003437 

Bear Lake Twp (Kalkaska) 

Cy 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalkaska 

County. 

2. 

Parcel Number: 40001-898-001-00 

] 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

[Taxyear | Assessed Value (AV) | Taxable Value (TV) 

| 

2024 

164,200 

| 128,400 

| 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Taxyear [TreCashVale [AV 

wv 

~~ 

2024 

000 

Joo 

[0.00 

] 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 24-003437 

Page 2 of 2 

Property will be-assigned to-the-correct township. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representativepr, if none, Petitioner: 

3 

ra 

Hq 

— 

Printed Name: Brent Wornat, BDO USA 

Date: 3/24/2025 

Signature of Respondent's authorized representative: 

Printed Name: 

Sally Mur ry 

Date: 

3/ 24 / 25

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

Attention: This email was sent from someone outside of BDO USA. Always use caution when

opening attachments or clicking links from unknown senders or when receiving unexpected

emails.

From:

Brent Wornat

To:

Sally Murray

Subject:

RE: FW: MTT 24-003437 (40-001-898-001-00) Formal hearing date 4-1-2025 SBA Structure Inc. Evidence to MTT

Date:

Tuesday, March 11, 2025 9:10:00 AM

Attachments:

SBA Bear Lake MTT 24-003437 evidence letter.pdf

Hello Sally:

 

To meet the deadline to submit evidence to the MTT for 4-1-2025 formal hearing date, I have

attached what I am sending.

 

In the event we may not come to an informal settlement after your inspection, I have to keep

open the formal hearing date.

 

This email will serve as proof of service.

 

Thanks.

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

From: Sally Murray <sallyannmurray8120@gmail.com> 

Sent: Sunday, March 9, 2025 1:56 PM

To: Brent Wornat <bwornat@bdo.com>

Subject: Re: FW: MTT 24-003437 (40-001-898-001-00) Formal hearing date 4-1-2025 SBA Structure

Inc.

 

Many thanks.

It did arrive.  I am currently occupied throughout this week and next with the March board of review

appeals.  I will try and get out there as quickly as I can.  I'll let you know once that inspection is

complete!

 

 

Thank you,

 

Sally Murray, MAAO 

810 Cottageview Drive, Suite 301

Traverse City, MI 49684

231.499.7682

Page 2

"Opportunity is missed by most people because it is dressed in overalls and looks like work"

--Thomas Edison

 

 

On Thu, Mar 6, 2025 at 9:59 AM Brent Wornat <bwornat@bdo.com> wrote:

Email with the gate lock combo resent again in the event the first email did not arrive.

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

From: Brent Wornat 

Sent: Friday, February 28, 2025 8:46 AM

To: Sally Murray <sallyannmurray8120@gmail.com>

Subject: RE: MTT 24-003437 (40-001-898-001-00) Formal hearing date 4-1-2025 SBA Structure

Inc.

 

Hello Ms. Murray:

 

Please find the information from SBA to allow you to enter the tower site. If the information

does not work, please let me know.

 

The combo should be 4722.

 

Thanks

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

From: Sally Murray <sallyannmurray8120@gmail.com> 

Sent: Thursday, February 27, 2025 6:57 AM

To: Brent Wornat <bwornat@bdo.com>

Subject: Re: MTT 24-003437 (40-001-898-001-00) Formal hearing date 4-1-2025 SBA Structure

Inc.

Page 3

Attention: This email was sent from someone outside of BDO USA. Always use caution when

opening attachments or clicking links from unknown senders or when receiving unexpected

emails.

You don't often get email from sallyannmurray8120@gmail.com. Learn why this is important

 

 

That's wonderful!  Thank you for facilitating this.  I'll look forward to hearing back from you.

 

 

 

 

Sally Murray, MAAO 

810 Cottageview Drive, Suite 301

Traverse City, MI 49684

231.499.7682

 

"Opportunity is missed by most people because it is dressed in overalls and looks like work"

--Thomas Edison

 

 

On Wed, Feb 26, 2025 at 3:14 PM Brent Wornat <bwornat@bdo.com> wrote:

Hello Bear Lake assessor office:

 

I hope this email finds everyone doing well. We represent SBA in property tax matters.

 

I reviewed your 2024 answer to the 2024 appeal filed for acct. 40-001-898-001-00 and have

contacted the client to ask permission to inspect the tower site.

 

I will contact you again when I receive an answer.

 

Best regards,

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

BDO USA, P.C., a Virginia professional corporation, is the U.S. member of BDO International Limited, a UK

company limited by guarantee, and forms part of the international BDO network of independent member

firms. 

BDO is the brand name for the BDO network and for each

Page 4

IMP

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Page 1

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of 

the international BDO network of independent member firms. 

 

BDO is the brand name for the BDO network and for each of the BDO Member Firms. 

2929 Allen Parkway, 20th Floor 

Houston, TX 77019-7100 

 

Tel: 713-960-1706 

Fax: 713-960-9549 

www.bdo.com 

 

March 10, 2025 

 

Michigan Tax Tribunal 

 

 

 

 

 

PO Box 30323 

Lansing, MI 48909 

 

Re: Evidence SBA Structure Inc. Site MI 20723 

MTT Docket No.:24-003437 Township of Bear Lake – Kalkaska Co. 

Acct: 40-001-898-001-00 

 

 

 

 

 

To Whom It May Concern: 

 

The tower site under appeal, has been idle/inactive since 12/31/2021, confirmed by the 

attached email from SBA’s Sr. Tax Mgr. Michigan does recognize idle equipment, form 

2698. Even though a tower is considered a building on leased land, it is rendered each year 

just as business personal property is also filed likewise. We are not asking for the full 

depreciation of the tower if we used form 2698, but we are using the form as a guide for a 

lower value. We are asking for a new value for the tower to be $60,000 FMV or $30,000 

TV/AV. 

 

 

 

Kind Regards, 

 

 

Brent Wornat 

BDO USA PC 

2929 Allen Parkway, Floor 20 

Houston, TX 77019 

bwornat@bdo.com 

713-407-3201 

 

Cc: Bear Lake Twp assessor, Kalkaska Co

Page 2

Attention: This email was sent from someone outside of BDO USA. Always use caution

when opening attachments or clicking links from unknown senders or when receiving

unexpected emails.

From:

Ernanda Parisotto

To:

Brent Wornat; Denise Prade

Subject:

RE: [External] MI20723 2024 MTT appeal Idle site inspection request

Date:

Thursday, February 27, 2025 8:10:26 AM

Attachments:

image001.jpg

Brent,

 

Yes, we do give permission, but they will need a gate code.

 

Denise,

 

Please ask the RSM for the gate code so that the assessor can enter the tower site.

 

Thank You

 

Ernanda Parisotto

Sr. Manager, Indirect Tax

 

561.226.9484 + T

561.226 5978 + F

 

 

From: Brent Wornat <bwornat@bdo.com> 

Sent: Thursday, February 27, 2025 9:02 AM

To: Denise Prade <DPrade@sbasite.com>

Cc: Ernanda Parisotto <eparisotto@sbasite.com>

Subject: RE: [External] MI20723 2024 MTT appeal Idle site inspection request

 

All:

 

Does the assessor have permission to enter the tower site under appeal? Denise’s reply email

did specify.

 

Thanks.

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

From: Denise Prade <DPrade@sbasite.com>

Page 3

Attention: This email was sent from someone outside of BDO USA. Always use caution when

opening attachments or clicking links from unknown senders or when receiving unexpected

emails.

Sent: Thursday, February 27, 2025 7:45 AM

To: Brent Wornat <bwornat@bdo.com>

Subject: RE: [External] MI20723 2024 MTT appeal Idle site inspection request

 

Good Morning Brent,

 

Thank you!

 

 

Denise Prade

Manager, Property Tax

SBA Communications Corporation

8051 Congress Avenue

Boca Raton, FL 33487-1307

 

561.226.9370 + T

561.226.5960 + F

DPrade@sbasite.com

 

Your Signal Starts Here.

 

 

From: Brent Wornat <bwornat@bdo.com> 

Sent: Wednesday, February 26, 2025 3:07 PM

To: Ernanda Parisotto <eparisotto@sbasite.com>; Denise Prade <DPrade@sbasite.com>

Cc: Jeffrey Shamma <jshamma@bdo.com>

Subject: [External] MI20723 2024 MTT appeal Idle site inspection request

 

Ernanda and Denise:

 

The assessor for Bear Lake assessor office (MI20723) has requested permission to enter the site

for inspection.

 

The appeal was filed as an “idle/naked site”.  There may be a chance for a reduction in value if

the assessor can see for themselves that the site is not working. The formal appeal hearing date

is 4-1-25. We may be able to resolve informally if permission is granted soon.

 

Thanks.

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

Page 4

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

BDO USA, P.C., a Virginia professional corporation, is the U.S. member of BDO International Limited, a UK

company limited by guarantee, and forms part of the

Page 5

1

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10

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11

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Mic

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

SBA Structure Inc. Site MI 20723,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003437

Township Of Bear Lake, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

April 1, 2025 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

68978867 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003437

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year

Page 3

MTT

Page 4

MTT

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

SBA Structure Inc. Site MI 20723,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003437

Township Of Bear Lake,

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. 24-003437

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 9, 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 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

SBA Structure Inc. Site MI 20723,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003437

Township Of Bear Lake,

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

Page 4

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

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

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

SBA Structure Inc Site MI 20723

24-003437

Bear Lake Township

Sally Murray

10/10/24

answer to petition

Brent Wornat- BDO USA

Bwornat@bdo.com

Sally Murray

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003437 

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Bear Lake (KALKASKA)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Sally

M.I.

Ann

Last Name

Murray

Firm Name (if any)

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

810 Cottageview Dr Ste 301

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-499-7682

Fax Number

E-mail Address

SallyAnnMurray8120@gmail.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

I would appreciate having an opportunity to investigate the site with the applicant and/or owner. Absent that--permission to enter for inspection would be sufficient. 

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

40-001-898-001-00

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

64,200

Current Taxable Value as established by the BOR:

64,200

What do you believe is the fair market value (also known as True Cash Value)?

128,400

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

64,200

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Sally Murray

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

SBA Structure Inc. Site MI 20723 

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

8051 Congress Ave 

City or Town 

State 

ZIP Code 

Boca Raton 

FL 

33487 

Telephone Number 

Fax Number 

713-407-3201 

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

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

First Name 

M.I. 

Last Name 

Brent 

D. 

Wornat 

ALE 

Cn 

LL 

pa 

Firm Name (if any) BDO USA 

: 

ol 

A 

i 

oO 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

TX 

77019 

Telephone Number 

Fax Number 

713-407-3201 

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

Bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No* 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[¥ True Cash and Taxable Value 

[0 Poverty Exemption 

{1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Tower site is not in operation/ldle since 12/31/2021 and should have a negative 

economic valuation factor applied. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? |] Yes 

[v4 No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[] July 

[ml] December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

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

[| Appealing within 36 days of State Tax Commission Order 

|] Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number; 

40001-898-001-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

 Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

64,200 

Current Taxable Value as established by the BOR: 

64,200 

What do you believe Is the fair market value (also known as True Cash Value)? 

60,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

30,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

30,000 

Section 8: Classification Information *only the Mi bept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by

Page 4

STATE

Page 5

h

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

SBA Structure Inc. Site MI 20723,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003437

Township Of Bear Lake,

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: September 16, 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

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

SBA Structure Inc. Site MI 20723,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003437

Township Of Bear Lake,

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: September 16, 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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

SBA Structure Inc. Site MI 20723 

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

8051 Congress Ave 

City or Town 

State 

ZIP Code 

Boca Raton 

FL 

33487 

Telephone Number 

Fax Number 

713-407-3201 

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

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

First Name 

M.I. 

Last Name 

Brent 

D. 

Wornat 

ALE 

Cn 

LL 

pa 

Firm Name (if any) BDO USA 

: 

ol 

A 

i 

oO 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

TX 

77019 

Telephone Number 

Fax Number 

713-407-3201 

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

Bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No* 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[¥ True Cash and Taxable Value 

[0 Poverty Exemption 

{1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Tower site is not in operation/ldle since 12/31/2021 and should have a negative 

economic valuation factor applied. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? |] Yes 

[v4 No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[] July 

[ml] December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

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

[| Appealing within 36 days of State Tax Commission Order 

|] Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number; 

40001-898-001-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

 Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

64,200 

Current Taxable Value as established by the BOR: 

64,200 

What do you believe Is the fair market value (also known as True Cash Value)? 

60,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

30,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

30,000 

Section 8: Classification Information *only the Mi bept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by

Page 4

STATE

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