Michigan

Sht Fcd LLC Petitioner Vs. Township Of Cascade Respondent

Petitioner: Sht Fcd LLC
Respondent: Township Of Cascade

Case overview

Docket number: 26-002628-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Kent
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
7	Prehearing General Call	Not recorded	Not recorded	10/16/2026	Not recorded	Download
6	Proof of Service of Misc Documents was received.	RESP	Not recorded	09/11/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/11/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/19/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/11/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/11/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/13/2026	$400.00	Download

Documents

Prehearing_General_Call.2026-10-16_13-21-38.pdfRead complete document text →

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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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

ORDER OF PROCEDURE

SHT FCD LLC,

Petitioner,

Township Of Cascade,

Respondent.

MTT Docket No. 26-002628

Please be advised that 26-002628 has been placed on a two-week Prehearing General

Call commencing September 16, 2027. Unless ordered otherwise, parties will be

notified at least 28 days before they are scheduled to appear. Scheduling will not

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no

valuation disclosure is required by the dates indicated herein. A “valuation disclosure”

is defined as documentary or other tangible evidence in a property tax proceeding that a

party relies upon in support of the party’s contention as to the true cash value of the

subject property or any portion thereof and contains the party’s value conclusion and

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are

public records and will appear for public viewing on the Tribunal’s Tax Docket

Lookup. If a user wishes to file a document for consideration by the Tribunal and

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents

covered by the order will not be published. Documents filed prior to the issuance of a

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or

redacting personal identifying information (PII) from all documents filed with or offered to

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not

responsible for or required to review, redact, or screen documents at the time of filing

for PII whether filed electronically or on paper. A party, representative, or interested

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII

contained in a previously filed document by submitting a Request for Redactions. The

Request for Redactions form is available on the Entire Tribunal and Small Claims pages

of the Tribunal’s website.

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s

website for more information.

Page 2

MTT Docket No. 26-002628

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties

in writing within 21 days of entry of this order that no valuation disclosure is being

filed. The notice shall indicate the reason or reasons why no valuation disclosure

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

May 20, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

September 16, 2027, which means all discovery has been requested, all Motions to

Compel have been filed, and all requested or ordered discovery has been exchanged

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain

prehearing conference during the time frame indicated it may be scheduled for a date

certain prehearing conference at any time subsequent to the completion date for this

Prehearing General Call. Parties will, however, be notified in writing approximately one

week before they are scheduled to appear.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 16, 2026

Page 3

MTT Docket No. 26-002628

Page 3 of 3

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

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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF

Page 5

MTT

Page 6

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SHT FCD LLC, 

MTT DOCKET NO. 26-002628 

Petitioner, 

v 

PPN: 41-19-16-126-022 

CASCADE TOWNSHIP, 

Respondent. 

Jon Aylsworth 

Laura J. Genovich (P72278) 

PROPERTY TAX CONSULTANTS 

Representative for Petitioner 

861 Pinecrest Ave. SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

Thomas K. Dillon (P81136) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 East Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

lgenovich@fosterswift.com 

tdillon@fosterswift.com 

PROOF OF SERVICE 

On September 11, 2026, 

I served 

a copy of Respondent’s Answer and Affirmative 

Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof of Service, 

upon the parties of record at their last known business address, by first class U.S. mail, postage 

prepaid. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Date: 

September 11,2026 

87192:00045:203052308-1 

: eli 

pea 

clyn R. Fofkema — Legal Assistant

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002628

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Respondent's Answers and Affirmative Defenses - SHT FCD v Cascade Twp 26-002628.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

SHT FCD LLC,

Petitioner,

CASCADE TOWNSHIP,

Respondent.

MTT DOCKET NO. 26-002628

PPN: 41-19-16-126-022

Jon Aylsworth

PROPERTY TAX CONSULTANTS

Representative for Petitioner

861 Pinecrest Ave. SE

Grand Rapids, MI 49506

(269) 366-0300

jack@skylinepropertytax.com

Laura J. Genovich (P72278)

Thomas K. Dillon (P81136)

FOSTER, SWIFT, COLLINS & SMITH, P.C.

Attorneys for Respondent

1700 East Beltline Ave. NE, Suite 200

Grand Rapids, MI 49525

(616) 726-2258

lgenovich@fosterswift.com

tdillon@fosterswift.com

RESPONDENT’S ANSWER AND AFFIRMATIVE DEFENSES

TO ENTIRE TRIBUNAL PROPERTY TAX PETITION

Respondent, Cascade Township, by and through its attorneys, Foster, Swift, Collins &

Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition:

Petitioner is SHT FCD LLC whose principal office or address is 6660 Old 28th St SE,

Grand Rapids, MI 49546.

ANSWER: Respondent is without sufficient knowledge or information to form a belief

as to the truth of the allegations of paragraph 1 of the Petition and, therefore, neither

admits nor denies the allegations, but leaves Petitioner to its proofs.

Respondent, Cascade Township, establishes levies and collects the property taxes on

the subject property.

ANSWER: Respondent admits the allegations contained in paragraph 2 of the

Petition.

Page 2

The property identification is # 4 1 - 1 9 - 1 6 - 1 2 6 - 0 2 2 , and the subject property

address is 6660 Old 28th ST SE, Grand Rapids, MI 49546. The property is classified

as commercial, real property. Petitioner's Property is presently used for commercial.

Petitioner believes that Petitioner's Property was originally designed to be used for

commercial.

ANSWER: Respondent admits the allegations regarding the property’s identification

number and classification as commercial. Respondent, however, is without sufficient

knowledge or information to form a belief as to the remaining allegation and the truth

of the property’s original design and, therefore, neither admits nor denies that

allegation, but leaves Petitioner to its proofs.

The property is located in Kent County and the school districts of Forest Hills Public

and the Kent Intermediate School District and Grand Rapids Community College.

ANSWER: Respondent admits the allegations contained in paragraph 4 of the

Petition.

This matter involves issues relating to the true cash and taxable values for the parcel

referenced above for the 2026 tax year.

ANSWER: Respondent admits the allegations contained in paragraph 5 of the

Petition.

For tax year 2026, Respondent's Board of Review determined an assessed value of

$768,300 a state equalized value of $768,300 and a taxable value of $768,300.

ANSWER: Respondent admits the allegations contained in paragraph 6 of the Petition.

Petitioner appealed at the 2026 March Board of Review and the requested relief was

denied.

ANSWER: Respondent admits the allegations contained in paragraph 7 of the Petition.

The 2026 values set by the respondent are invalid and unlawful as they exceed the

amount allowed by Michigan law and the Michigan Constitution and do not reflect

the true cash value of the fee simple interest as of the applicable tax date.

ANSWER: Respondent denies the allegations contained in paragraph 8 as untrue. The

assessed, state equalized and taxable values were correctly determined and are based upon

the correct application of proper principles.

Petitioner contends the true cash value of the subject property is $1,088,600 which

would yield a state equalized value of $544,300 and the taxable value is $544,300.

Page 3

The amount in contention is $224,000 for assessed value, state equalize and $224,000

for taxable value, and the amount in contention is $448,000 for true cash value.

ANSWER: Respondent denies the allegations of paragraph 9 as untrue and erroneous.

10.

Petitioner requests that the Tribunal reduce the assessed value and the taxable value

of the subject parcel from $768,300 and $768,300 respectively to $544,300 and order

a refund with interest, as provided by the Tax Tribunal Act.

ANSWER: Petitioner is not entitled to the relief requested for the reason that Petitioner’s

contended amounts do not reflect accurate valuations of the Subject Property. The

assessed, state equalized and taxable values were correctly determined and are based upon

the correct application of proper principles.

AFFIRMATIVE DEFENSES

Respondent, Cascade Township, by and through its attorneys, Foster, Swift, Collins &

Smith, P.C., states as follows for its Affirmative Defenses:

The appropriate methods of assessing the Subject Property were used and those

methods conform to the methods used to assess similarly situated property in the State.

Petitioner has failed to allege specific and sufficient facts to set forth a cause of

action against Respondent and to support its claim for relief.

Petitioner has failed to allege specific and sufficient facts to establish fraud, error

of law, discrimination, application of wrong principles or illegality on the part of the Respondent.

Petitioner has failed to state a claim upon which relief can be granted (MCR

2.116(C)(4) and (8)), including on, but not necessarily limited to, the following grounds:

The Petition does not comply with the Tax Tribunal Rules TTR 227(1) and

(2)(f).

The Petition provides no factual basis to determine the Tribunal’s subject

matter jurisdiction or “Petitioner’s” standing.

The Petition provides no factual basis to determine that the assessment is

incorrect.

The Petitioner provides no factual basis to support the claim for different

Page 4

values. 

e. 

The Petition establishes no factual basis for

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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 - Respondent

MTT DOCKET NO. 26-002628

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Cascade (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Thomas

M.I.

Last Name

Dillon

Firm Name (if any)

Foster Swift Collins & Smith PC

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

1700 E. Beltline Ave. NE

Suite 200

City or Town

Grand Rapids

State

 Michigan

ZIP Code

49525

Telephone Number

(616) 726-2258

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

tdillon@fosterswift.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Thomas K. Dillon

/s/

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Page 1

RECEIVED 

ala 

AUG 1 9 2976 

MICHIGAN Tax . 

PROPERTY TAX 

RIBUNAL 

CONSULTANTS 

’ 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

August 14, 2026 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket# __ J6 ~ 00d 6 £8 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Jon"Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: SHT FCD LLC 

Petitioner 

Vv 

PETITION! 

MTT Docket # 26-002628 

Cascade Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on August 14, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

i 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, Cascade Township 

5920 Tahoe Dr SE, Grand Rapids, MI 49546 

Clerk, Cascade Township 

5920 Tahoe Dr SE, Grand Rapids, MI 49546 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kent County 

: 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Director of Equalization, Kent County 

: 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Secretary of School Board, Forest Hills Public School District 

620 Forest Hills Ave SE, Grand Rapids, MI 49546 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp Street NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal

Page 3

RECEIVED 

AW 

MAY 13 2026 

PROPERTY TAX 

: 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY PAX EXPERTS SINCE 1989 

May 13,2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for SHT FCD LLC 

Parcel #41-19-16-126-022, v. Cascade Township 

| 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Aylsworth 

Alac 

Enclosures

Page 4

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Property Tax Consultants for SHT FCD LLC

MTT Docket No. 26-002628

Cascade Township,

PETITION

Petitioner, SHT FCD LLC, through their agent, Property Tax Consultants, petitions this Tribunal as

follows:

Petitioner is SHT FCD LLC, whose principal office or address is 6660 Old 28" St SE, Grand

Rapids, MI 49546.

Respondent, Cascade Township, establishes levies and collects the property taxes on the subject

property.

The property identification is # 41-19-16-126-022, and the subject property address is 6660 Old

28" ST SE, Grand Rapids, MI 49546. The property is classified as commercial, real property.

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioners

Property was originally designed to be used for commercial.

The property is located in Kent County and the school districts of Forest Hills Public and the

Kent Intermediate School District and Grand Rapids Community College.

This matter involves issues relating to the true cash and taxable values for the parcel referenced

above for the 2026 tax year.

For tax year 2026, Respondent’s Board of Review determined an assessed value of $768,300 a

state equalized value of $768,300 and a taxable value of $768,300.

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied.

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of

the fee simple interest as of the applicable tax date.

Petitioner contends the true cash value of the subject property is $1,088,600 which would yield a

state equalized value of $544,300 and the taxable value isi$544,300. The amount in contention is

$224,000 for assessed valu

Page 5

Dated: May 13, 2026 

By: 

/F 

Jon Aylsworthy 

Property Tax; Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylingpropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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Page 1

RECEIVED 

AR 

MAY 13 2026 So 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for SHT FCD LLC 

Parcel # 41-19-16-126-022, v. Cascade Township 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very 

truly yours, 

Aylsworth 

Alac 

Enclosures

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Property Tax Consultants for SHT FCD LLC,

MTT Docket No.

Cascade Township,

PETITION

Petitioner, SHT FCD LLC, through their agent, Property Tax Consultants, petitions this Tribunal as

follows:

Petitioner is SHT FCD LLC, whose principal office or address is 6660 Old 28" St SE, Grand

Rapids, MI 49546.

Respondent, Cascade Township, establishes levies and collects the property taxes on the subject

property.

The property identification is # 41-19-16-126-022, and the subject property address is 6660 Old

28" ST SE, Grand Rapids, MI 49546. The property is classified as commercial, real property.

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s

Property was originally designed to be used for commercial.

The property is located in Kent County and the school districts of Forest Hills Public and the

Kent Intermediate School District and Grand Rapids Community College.

This matter involves issues relating to the true cash and taxable values for the parcel referenced

above for the 2026 tax year.

For tax year 2026, Respondent’s Board of Review determined an assessed value of $768,300 a

state equalized value of $768,300 and a taxable value of $768,300.

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied.

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of

the fee simple interest as of the applicable tax date.

Petitioner contends the true cash value of the subject property is $1,088,600 which would yield a

state equalized value of $544,300 and the taxable value is $544,300. The amount in contention is

Page 3

Dated: May 13, 2026 

By: 

yall 

Jon Agios 

rope Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: SHT FCD LLC 

Petitioner 

v 

PETITION 

Cascade Township 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

fh 

aa

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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

SHT FCD LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002628

Township Of Cascade,

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: July 11, 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.