Record Finder / 26-001549-TT
Michigan
Thomas Mark Evans Petitioner Vs. Township Of Golden Respondent
- Petitioner
- Thomas Mark Evans
- Respondent
- Township Of Golden
Case overview
- Docket number
- 26-001549-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Oceana
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Order Setting Aside P Default | Not recorded | Not recorded | 10/13/2026 | Not recorded | Download |
| 9 | Proof of service of petition was received. | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Proof of service of petition was received. | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Documentation | Not recorded | Not recorded | 08/27/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Response to Order | Not recorded | Not recorded | 08/27/2026 | Not recorded | Download |
| 5 | Response to Order | Not recorded | Not recorded | 08/27/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/19/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/19/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $450.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_Setting_Aside_P_Default.2026-10-13_14-32-18.pdfRead complete document text →
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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 Thomas Mark Evans, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001549 Township Of Golden, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on August 19, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: October 13, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 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 Thomas Mark Evans 26-001549 Township Of Golden Thomas Mark Evans, Owner Silver Sands Hotel & Resort, LLC September 16, 2026 Golden Township Assessor - Barbie Eaton, MAAO PO Box 26, Mears, MI 49436 Rachel Iteen, Golden Township Clerk 5527 W. Fox Road / PO Box 26, Mears, MI 49436 Oceana County Equalization Department 100 S. State Street, PO Box 191, Hart, MI 49420 Melanie A. Coon, Oceana County Clerk 100 S. State Street, Suite M-1, Hart, MI 49420 Secretary, Board of Education - Hart Public Schools 301 Johnson St W, Hart, MI 49420 Thomas Mark Evans, Owner Silver Sands Hotel & Resort, LLC
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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: 26-001549 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Signed_ET_Proof_of_Service_091626 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 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 Thomas Mark Evans 26-001549 Township Of Golden Thomas Mark Evans, Owner Silver Sands Hotel & Resort, LLC September 16, 2026 Golden Township Assessor - Barbie Eaton, MAAO PO Box 26, Mears, MI 49436 Rachel Iteen, Golden Township Clerk 5527 W. Fox Road / PO Box 26, Mears, MI 49436 Oceana County Equalization Department 100 S. State Street, PO Box 191, Hart, MI 49420 Melanie A. Coon, Oceana County Clerk 100 S. State Street, Suite M-1, Hart, MI 49420 Secretary, Board of Education - Hart Public Schools 301 Johnson St W, Hart, MI 49420 Thomas Mark Evans, Owner Silver Sands Hotel & Resort, LLC
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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: 26-001549 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Signed_ET_Proof_of_Service_091626 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Thomas Mark Evans, Petitioner, v. MTT Docket No. 26-001549 Township Of Golden, Respondent. COVER LETTER INDEX OF ATTACHED SUPPORTING DOCUMENTATION This cover letter transmits the documents attached below as potential supporting evidence and documentation in connection with Petitioner's Amended Petition in the above-captioned matter. These materials were previously submitted to, or issued by, Respondent's March 2026 Board of Review, and are referenced in Item 20 of the Petition and in the accompanying Statement of Facts Supporting Relief Requested. 1. Assessor Support Statements (pages 2–10) Pages 2–5 — Parcel 64-006-650-038-50 (8448 W Hazel Rd, Mears, MI) Pages 6–8 — Parcel 64-006-650-038-00 (8446 W Hazel Rd, Mears, MI — main hotel building) Pages 9–10 — Parcel 64-006-630-001-00 (8446 W Hazel Rd, Mears, MI — no separately assigned address) 2. Board of Review Decision Notices (pages 11–13) Page 11 — Parcel 64-006-650-038-00 (partial reduction: $545,300 to $487,500) Page 12 — Parcel 64-006-630-001-00 (reduction denied: $633,500 / $582,514 unchanged) Page 13 — Parcel 64-006-650-038-50 (reduction denied: $250,100 unchanged) All of the foregoing documents are incorporated herein by reference and are attached in full following this cover letter. Page 1 of 13
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Assessor Support Statement Parcel: 006-650-038-50 Property Address: 8448 W Hazel Rd, Mears MI Owner: Silver Sands Hotel & Resort LLC Township: Golden Township, Oceana County Purpose This statement is submitted in support of a property tax assessment appeal for the above parcel and is intended to assist the Golden Township Board of Review, with supporting information for the township assessor, in determining the true cash value of the real estate associated with the property following the May 1, 2025 transfer of ownership. In accordance with MCL 211.27, which recognizes that purchase price alone does not necessarily represent the true cash value of real property, this statement provides clarification regarding the components of the transaction and identifies the portion of the purchase attributable to real property as distinct from other assets included in the transaction. Property Description The subject parcel contains approximately 0.482 acres of commercially zoned land located within the Silver Lake commercial corridor and includes a commercial building originally constructed in 1950. The township assessment record currently lists the building size as 3,736 square feet. However, based on physical measurements of the building footprint, the actual building area is approximately 3,150 square feet. The owner respectfully requests that the township review and verify the building measurements used in the assessment record, as building square footage is a primary component of the cost-based valuation model used in property assessments. Transaction Summary The property transferred on May 1, 2025 for $575,000. The transaction reflected the acquisition of multiple components associated with the property and its redevelopment potential, including: • the real estate (land and building) • architectural and design plans prepared for redevelopment of the site • engineering documentation associated with site planning and infrastructure considerations • environmental reports and related due diligence materials • restaurant furniture and movable furnishings remaining within the building • redevelopment opportunity associated with the location It is the current owners understanding that items such as architectural plans, engineering documentation, environmental reports, and restaurant furnishings
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Use and
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Giv
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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: 26-001549 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: Supporting_Documentation_Packet_082526 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26-001549_MultipleParcelPetitionForm_082526.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, MTT Docket No. ___________ ______________________, Respondent. MULTIPLE PARCEL PETITION FORM ___ OF ___ 1. The classification of the property identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 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 Thomas Mark Evans 26-001549 Township Of Golden 1 1 2026 64-006-650-038-00 Real Commercial 2026 64-006-630-001-00 Real Commercial 2026 64-006-650-038-50 Real Commercial 2026 64-006-650-038-00 $975,000 $487,500 $487,500 2026 64-006-630-001-00 $1,267,000 $633,500 $582,514 2026 64-006-650-038-50 $500,200 $250,100 $250,100
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MTT Docket No._____________ Page 2 of 2 3. Petitioner contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 26-001549 2026 64-006-650-038-00 $504,179 $252,089 $252,089 2026 64-006-630-001-00 $734,486 $367,243 $367,243 2026 64-006-650-038-50 $206,000 $103,000 $103,000 2026 64-006-650-038-00 $470,821 $235,411 $235,411 2026 64-006-630-001-00 $532,514 $266,257 $215,271 2026 64-006-650-038-50 $294,200 $147,100 $147,100
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26-001549_EntireTribunalPropertyTaxPetition_082526_WithAttachment.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. 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 Thomas Mark Evans 26-001549 Township of Golden 006-650-038-00 x x NA NA Not applicable - real property appeal only. Resort-Commercial Real Property x
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ 26-001549 N/A — a timely protest was made to Respondent's Board of Review (see item 7). Not applicable — the appeal was filed May 27, 2026, before the May 31, 2026 deadline for this property classification. Oceana Address: 8446 W Hazel Rd and 8448 W Hazel Rd, Mears, MI 49436, plus one additional parcel with no separately assigned street address (Parcel 64-006-630-001-00). See attached Multiple Parcel Petition Form. Township of Golden Thomas Mark Evans, 14260 Wright Dr, Linden, MI
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MTT
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_______
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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: 26-001549 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Response to Order Attachment File Name: 26-001549_EntireTribunalPropertyTaxPetition_082526_WithAttachment Document Type: Response to Order Attachment File Name: 26-001549_MultipleParcelPetitionForm_082526 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ET_Order_of_Default_Petition.2026-08-19_06-34-56.pdfRead complete document text →
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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 Thomas Mark Evans, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001549 Township Of Golden, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner is required to file a petition and pay the required filing fee to initiate an appeal with the Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the appeal is not properly pending. As such, Petitioner must file a petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: August 19, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001549 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Thomas Mark Evans, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001549 Township Of Golden, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner is required to file a petition and pay the required filing fee to initiate an appeal with the Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the appeal is
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MT
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Assessor Support Statement Parcel: 006-650-038-50 Property Address: 8448 W Hazel Rd, Mears MI Owner: Silver Sands Hotel & Resort LLC Township: Golden Township, Oceana County Purpose This statement is submitted in support of a property tax assessment appeal for the above parcel and is intended to assist the Golden Township Board of Review, with supporting information for the township assessor, in determining the true cash value of the real estate associated with the property following the May 1, 2025 transfer of ownership. In accordance with MCL 211.27, which recognizes that purchase price alone does not necessarily represent the true cash value of real property, this statement provides clarification regarding the components of the transaction and identifies the portion of the purchase attributable to real property as distinct from other assets included in the transaction. Property Description The subject parcel contains approximately 0.482 acres of commercially zoned land located within the Silver Lake commercial corridor and includes a commercial building originally constructed in 1950. The township assessment record currently lists the building size as 3,736 square feet. However, based on physical measurements of the building footprint, the actual building area is approximately 3,150 square feet. The owner respectfully requests that the township review and verify the building measurements used in the assessment record, as building square footage is a primary component of the cost-based valuation model used in property assessments. Transaction Summary The property transferred on May 1, 2025 for $575,000. The transaction reflected the acquisition of multiple components associated with the property and its redevelopment potential, including: • the real estate (land and building) • architectural and design plans prepared for redevelopment of the site • engineering documentation associated with site planning and infrastructure considerations • environmental reports and related due diligence materials • restaurant furniture and movable furnishings remaining within the building • redevelopment opportunity associated with the location It is the current owners understanding that items such as architectural plans, engineering documentation, environmental reports, and restaurant furnishings represent development assets or personal property rather than taxable real estate improvements. Building Condition at Time of Transfer At the time of purchase, the building had been substantially gutted by the previous owner. Key conditions included: • removal of restaurant related equipment • removal of interior restaurant build-out and operational infrastructure • absence of functional restaurant facilities • the need for substantial renovation before restaurant operations could resume
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Use and Zoning Uncertainty at Time of Transfer Prior to the sale, the previous owner had intended to convert the building to an off-road vehicle rental operation, and the property was no longer functioning as a restaurant. Because of these circumstances, the continued use of the property as a restaurant was uncertain at the time of transfer and required confirmation through the local zoning and regulatory process. This uncertainty created additional risk and redevelopment cost for a potential buyer and represents a form of functional and legal obsolescence affecting the value of the real estate at the time of purchase. Building Depreciation and Physical Condition According to the township assessment record, the building reflects a Physical
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Given
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Req
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Thomas M.I. Mark Last Name/Company Name Evans Home Address (No., Street, P.O. Box or Rural Route) 14260 Wright Dr City or Town Linden State Michigan ZIP Code 48451 Telephone Number 2488801480 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Tom@GLInfrastructure.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 3 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 8446 W Hazel Rd Mears Michigan 49436 Taxing Authority (City or Township) Township Of Golden (OCEANA) County Oceana If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-650-038-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 487500 Current Taxable Value as established by the Board of Review: 487500 What do you believe is the fair market value (also known as True Cash Value)? 504179 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 252089 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 252089 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-630-001-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 633500 Current Taxable Value as established by the Board of Review: 582514 What do you believe is the fair market value (also known as True Cash Value)? 734486 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 367243 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 367243 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-650-038-50 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 250100 Current Taxable Value as established by the Board of Review: 250100 What do you believe is the fair market value (also known as True Cash Value)? 206000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 103000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 103000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel,
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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 Thomas Mark Evans, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001549 Township Of Golden, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 19, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Thomas Mark Evans, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001549 Township Of Golden, 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
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Assessor Support Statement Parcel: 006-650-038-50 Property Address: 8448 W Hazel Rd, Mears MI Owner: Silver Sands Hotel & Resort LLC Township: Golden Township, Oceana County Purpose This statement is submitted in support of a property tax assessment appeal for the above parcel and is intended to assist the Golden Township Board of Review, with supporting information for the township assessor, in determining the true cash value of the real estate associated with the property following the May 1, 2025 transfer of ownership. In accordance with MCL 211.27, which recognizes that purchase price alone does not necessarily represent the true cash value of real property, this statement provides clarification regarding the components of the transaction and identifies the portion of the purchase attributable to real property as distinct from other assets included in the transaction. Property Description The subject parcel contains approximately 0.482 acres of commercially zoned land located within the Silver Lake commercial corridor and includes a commercial building originally constructed in 1950. The township assessment record currently lists the building size as 3,736 square feet. However, based on physical measurements of the building footprint, the actual building area is approximately 3,150 square feet. The owner respectfully requests that the township review and verify the building measurements used in the assessment record, as building square footage is a primary component of the cost-based valuation model used in property assessments. Transaction Summary The property transferred on May 1, 2025 for $575,000. The transaction reflected the acquisition of multiple components associated with the property and its redevelopment potential, including: • the real estate (land and building) • architectural and design plans prepared for redevelopment of the site • engineering documentation associated with site planning and infrastructure considerations • environmental reports and related due diligence materials • restaurant furniture and movable furnishings remaining within the building • redevelopment opportunity associated with the location It is the current owners understanding that items such as architectural plans, engineering documentation, environmental reports, and restaurant furnishings represent development assets or personal property rather than taxable real estate improvements. Building Condition at Time of Transfer At the time of purchase, the building had been substantially gutted by the previous owner. Key conditions included: • removal of restaurant related equipment • removal of interior restaurant build-out and operational infrastructure • absence of functional restaurant facilities • the need for substantial renovation before restaurant operations could resume
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Use and Zoning Uncertainty at Time of Transfer Prior to the sale, the previous owner had intended to convert the building to an off-road vehicle rental operation, and the property was no longer functioning as a restaurant. Because of these circumstances, the continued use of the property as a restaurant was uncertain at the time of transfer and required confirmation through the local zoning and regulatory process. This uncertainty created additional risk and redevelopment cost for a potential buyer and represents a form of functional and legal obsolescence affecting the value of the real estate at the time of purchase. Building Depreciation and Physical Condition According to the township assessment record, the building reflects a Physical
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Thomas M.I. Mark Last Name/Company Name Evans Home Address (No., Street, P.O. Box or Rural Route) 14260 Wright Dr City or Town Linden State Michigan ZIP Code 48451 Telephone Number 2488801480 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Tom@GLInfrastructure.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 3 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 8446 W Hazel Rd Mears Michigan 49436 Taxing Authority (City or Township) Township Of Golden (OCEANA) County Oceana If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-650-038-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 487500 Current Taxable Value as established by the Board of Review: 487500 What do you believe is the fair market value (also known as True Cash Value)? 504179 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 252089 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 252089 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-630-001-00 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 633500 Current Taxable Value as established by the Board of Review: 582514 What do you believe is the fair market value (also known as True Cash Value)? 734486 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 367243 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 367243 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 006-650-038-50 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 250100 Current Taxable Value as established by the Board of Review: 250100 What do you believe is the fair market value (also known as True Cash Value)? 206000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 103000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 103000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel,
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