Vipul Patel, Petitioner Vs. Township Of Delta, 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 

Vipul Patel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003317 

 

Delta Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on September 11, 2025, because Petitioner filed a case information sheet rather 

than a required Entire Tribunal petition compliant with TTR 233. On October 13, 2025, 

the Tribunal extended the time for Petitioner to cure the default by an additional 14 

days, and they have failed to respond. Petitioner has not complied with either order, 

and the latter stated that “failure to comply with this Order may result in the dismissal of 

the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan 

Court of Appeals summarized factors that the Tribunal should consider before imposing 

the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-003317 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: November 12, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

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 

Vipul Patel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003317 

 

Delta Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on September 11, 2025, because rather than file an Entire 

Tribunal petition, Petitioner filed an Entire Tribunal Case Information Sheet, copies of 

the subject properties 2025 summer tax bills and notices of assessment, and paid a 

$625 filing fee .1 Petitioner was required to cure the default by filing an Entire Tribunal 

petition within 14 days. Tribunal forms and a list of Tribunal rules can be found online at 

www.michigan.gov/taxtrib. Petitioner has had ample time to comply, yet has failed to 

respond or submit the required filings. Though the Tribunal finds an extension of time to 

cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify the dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file an Entire Tribunal petition, (2) file a Motion to Set Aside Default, and (3) 

pay the $50.00 fee required for the filing of the motion. The foregoing must be filed with 

the Tribunal within 14 days of the entry of this order.3 

 

IT IS FURTHER ORDERED The petition shall note the docket number assigned by the 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-003317 

Page 2 of 2 

 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: October 13, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

4 See also MCL 205.732.

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

Vipul Patel,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003317

Township Of Delta,

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.i 

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:_______________________________

Entered: September 11, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service

Page 2

MTT Docket No. 25-003317

Page 2 of 2

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)

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

DELTA CHARTER TOWNSHIP 

2025 SUMMER TAX 

MESSAGE TO TAXPAYER 

INFORMATION ONLY COPY 

SUMMER TAXES ARE PAYABLE JULY 

1 

- SEPTEMBER 15, 2025. TOWNSHIP 

OFFICE HOURS ARE MONDAY-FRIDAY 8:00AM-5:00PM., DELTA TOWNSHIP 

i 

OFFICES WILL BE CLOSED JULY 4 AND SEPTEMBER 

1, 2025. FOR PROPERTY 

VALUATION QUESTIONS CONTACT THE ASSESSING OFFICE 517.323.8520. 

PLEASE CONTACT THE TREASURER'S OFFICE WITH PAYMENT QUESTIONS 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

517.323.8510. TAX AMOUNTS & PAYMENTS ARE DISPLAYED ONLINE AT 

o 

RESET AN 

oT 

YOUR MORTGAGE SOMEANY 

< 

PROPERTY ASSESSED TO 

TAX DETAIL 

SAMP DEVELOPERS, LLC 

TAXABLE VALUE: 

1,037,700 

CLASS: 

201 

STATE EQUALIZED VALUE: 

1,037,700 

MORT CODE: 

00251 

PRE. %: 

0.0000 

PARCEL ID #: 

040-046-050-003-00 

PROPERTY ADDRESS: 

600 N CANAL RD 

| 

SCHOOL DISTRICT: 

GRAND LEDGE PUBLIC SCHOOLS 

TAXES ARE BASED UPON TAXABLE VALUE, 

1 MILL EQUALS $1.00 PER $1000 OF TAXABLE VALUE. 

AMOUNTS WITH NO MILLAGE ARE EITHER SPECIAL 

ASSESSMENTS OR OTHER CHARGES ADDED TO THIS BILL. 

io =r 

- 

{ 

ESCRIPTION 

be: 

gh 

DESCRIPTION 

MILLAGE 

AMOUNT 

UNIT #3, DELTA HOTEL AND RESTAURANT CONDOMINIUM - 2021 

SAEED TA 

Prat 

622620 

II 

it 

N 

i 

EATON CO OPER 

5.20230 

5,398.42 

SPLIT/COMBINED ON 09/25/2020 FROM 040-015-100-007-00; 

GERBER, 

Tifo0 

18676.60 

( 

GL SCH DEBT 

2.81500 

2,921.12 

\ 

GL SCH SINK 

0.39470 

409.58 

| 

LANSING COMM COL 

3.76110 

3,902.89 

| 

EATN RESA SCH OP 

0.08810 

91.42 

EATN RESA SP ED 

1.77380 

1,840.67 

EATN RESA VOC ED 

0.44200 

458.66 

] 

OPERATING FISCAL YEARS 

THE TAXES ON THIS BILL WILL BE USED FOR GOVERNMENTAL 

: 

OPERATIONS FOR THE FOLLOWING FISCAL YEARS. FISCAL YEARS 

| | OTAL TAX: 

— 

384700 

; 

SORES 

DO NOT AFFECT THE TAX AMOUNT OR DUE DATE. 

ADMINISTRATION FEE: 

399.27 

COUNTY 

10/01/2025 

- 

09/30/2026 

; 

~ 

STWP/CITY: 

01/01/2026 

- 

12/31/2026 

TOTAL AMOUNT DUE: 

40,326.83 

SCHOOL: 

07/01/2025 

- 06/30/2026 

STATE: 

10/01/2025 

- 

09/30/2026 

| 

TAXES PAYABLE TO: 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

DELTA CHARTER TOWNSHIP 

TREASURER'S OFFICE 

YOUR MORTGAGE COMPANY 

7710 W. SAGINAW HIGHWAY 

PROPERTY ADDRESS: 

LANSING, MI 48917-4433 

600 

N CANAL RD 

TAXPAYER NOTE: IS THE NAME 

& MAILING ADDRESS CORRECT? 

THIS TAX IS DUE: 

09/15/2025 

PLEASE MAKE ANY CHANGES BELOW. 

ADDITIONAL INTEREST & FEES APPLY AFTER DUE DATE 

2025 SUMMER TAX FOR PARCEL ID#: 

 040-046-050-003-00 

TOTAL AMOUNT DUE: 

40,326.83 

SAMP DEVELOPERS, LLC 

; 

es 

3703 S. CANTON CENTER RD 

A 

. 

CANTON, MI 48188

Page 2

Michigan Department of Treasury, 

7019 (Rev, 10.24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is Issued under the authorlly of P.A. 206 of 1893, Soc. 211.24 (c) and Sec.211.34c, as amended. This Is a model assessment notice to be used by the local assessor. 

L-4400 

FROM 

PARCEL IDENTIFICATION 

DELTA CHARTER TOWNSHIP 

ASSESSORS OFFICE 

PARCEL NUMBER: 

040-046-050-003-00 

7710 W. SAGINAW HWY. 

LANSING, MI 48917-9712 

PROPERTY ADDRESS: 

600 N CANAL RD 

LANSING, MI 48917 

PRINCIPAL RESIDENCE EXEMPTION 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL; 

% Exempt As "Homeowners Principal Reside 

.00% 

% Exempt As "Quallifled Agricultural Property 

00% 

SAMP DEVELOPERS, LLC 

. 

. 

3703 S. CANTON CENTER RD 

% Exempt 

As "MBT Industrial Personal"; 

Se 

CANTON, MI 48188 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property”: 

[] Yes 

[X] No 

Exempt 

As "Development Property: 

~~ [] Yes 

No 

LEGAL DESCRIPTION: 

UNIT #3, DELTA HOTEL AND RESTAURANT CONDOMINIUM - 2021 SPLIT/COMBINED ON 09/25/2020 FROM 040-015-100-007- 

00; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill for the 

2025] 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$21768 

YEAR: 

2024 

AMOUNT YEAR: 

555 

CURRENT YEAR 

1. TAXABLE VALUE: 

657,493 

1,037,700 

380,207 

2. ASSESSED VALUE: 

972,200 

1,037,700 

65,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

972.200 

1.037.700 

65.500 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Email Address: 

ASSESSING@DELTAMLGOV 

Name: 

ASSESSING DEPT 

Phone: 

(517) 323-8520 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE 2025 MARCH BOARD OF REVIEW WILL BE HELD AT THE DELTA CHARTER TOWNSHIP ADMINISTRATION BUILDING 7710 

W SAGINAW HWY, LANSING, MI 48917. THE BOARD WILL MEET 

AT THE FOLLOWING DATES AND TIMES: MONDAY, MARCH 

10TH - 

9 AM TO NOON, AND 

1 PM TO 4 PM AND TUESDAY, MARCH 11TH - 2 PM TO 5 PM & 6 PM TO 9 PM. 

IF YOU WISH TO 

PROTEST THE ABOVE VALUES, OR HAVE GENERAL QUESTIONS, PLEASE CALL 517-323-8520 FOR AN APPOINTMENT. YOU 

MAY ALSO PROTEST BY LETTER. LETTER APPEALS MUST BE RECEIVED BY 5 PM TUESDAY MARCH 11TH.

Page 3

DELTA CHARTER TOWNSHIP 

2025 SUMMER TAX 

MESSAGE TO TAXPAYER 

SUMMER TAXES ARE PAYABLE JULY 1 - SEPTEMBER 15, 2025. TOWNSHIP 

OFFICE HOURS ARE MONDAY-FRIDAY 8:00AM-5:00PM. DELTA TOWNSHIP 

OFFICES WILL BE CLOSED JULY 4 AND SEPTEMBER 1, 2025. FOR PROPERTY 

"VALUATION QUESTIONS CONTACT THE ASSESSING OFFICE 517.323.8520. 

PLEASE CONTACT THE TREASURER'S OFFICE WITH PAYMENT QUESTIONS 

517.323.8510. TAX AMOUNTS & PAYMENTS ARE DISPLAYED ONLINE AT 

WWW.DELTAMLGOV. 

INFORMATION ONLY COPY 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

YOUR MORTGAGE COMPANY 

PROPERTY ASSESSED TO 

TAX DETAIL 

SAMP DEVELOPERS, LLC 

TAXABLE VALUE: 

1,814,700 

CLASS: 

201 

STATE EQUALIZED VALUE: 

1,814,700 

MORT CODE: 

00251 

PRE. %: 

0.0000 

PARCEL ID #: 

040-046-050-002-00 

PROPERTY ADDRESS; 

7501 W SAGINAW HWY 

SCHOOL DISTRICT: 

GRAND LEDGE PUBLIC SCHOOLS 

TAXES ARE BASED UPON

Page 4

10

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

Vipul Patel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003317

Township Of Delta, 

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: September 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

DELTA CHARTER TOWNSHIP 

2025 SUMMER TAX 

MESSAGE TO TAXPAYER 

INFORMATION ONLY COPY 

SUMMER TAXES ARE PAYABLE JULY 

1 

- SEPTEMBER 15, 2025. TOWNSHIP 

OFFICE HOURS ARE MONDAY-FRIDAY 8:00AM-5:00PM., DELTA TOWNSHIP 

i 

OFFICES WILL BE CLOSED JULY 4 AND SEPTEMBER 

1, 2025. FOR PROPERTY 

VALUATION QUESTIONS CONTACT THE ASSESSING OFFICE 517.323.8520. 

PLEASE CONTACT THE TREASURER'S OFFICE WITH PAYMENT QUESTIONS 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

517.323.8510. TAX AMOUNTS & PAYMENTS ARE DISPLAYED ONLINE AT 

o 

RESET AN 

oT 

YOUR MORTGAGE SOMEANY 

< 

PROPERTY ASSESSED TO 

TAX DETAIL 

SAMP DEVELOPERS, LLC 

TAXABLE VALUE: 

1,037,700 

CLASS: 

201 

STATE EQUALIZED VALUE: 

1,037,700 

MORT CODE: 

00251 

PRE. %: 

0.0000 

PARCEL ID #: 

040-046-050-003-00 

PROPERTY ADDRESS: 

600 N CANAL RD 

| 

SCHOOL DISTRICT: 

GRAND LEDGE PUBLIC SCHOOLS 

TAXES ARE BASED UPON TAXABLE VALUE, 

1 MILL EQUALS $1.00 PER $1000 OF TAXABLE VALUE. 

AMOUNTS WITH NO MILLAGE ARE EITHER SPECIAL 

ASSESSMENTS OR OTHER CHARGES ADDED TO THIS BILL. 

io =r 

- 

{ 

ESCRIPTION 

be: 

gh 

DESCRIPTION 

MILLAGE 

AMOUNT 

UNIT #3, DELTA HOTEL AND RESTAURANT CONDOMINIUM - 2021 

SAEED TA 

Prat 

622620 

II 

it 

N 

i 

EATON CO OPER 

5.20230 

5,398.42 

SPLIT/COMBINED ON 09/25/2020 FROM 040-015-100-007-00; 

GERBER, 

Tifo0 

18676.60 

( 

GL SCH DEBT 

2.81500 

2,921.12 

\ 

GL SCH SINK 

0.39470 

409.58 

| 

LANSING COMM COL 

3.76110 

3,902.89 

| 

EATN RESA SCH OP 

0.08810 

91.42 

EATN RESA SP ED 

1.77380 

1,840.67 

EATN RESA VOC ED 

0.44200 

458.66 

] 

OPERATING FISCAL YEARS 

THE TAXES ON THIS BILL WILL BE USED FOR GOVERNMENTAL 

: 

OPERATIONS FOR THE FOLLOWING FISCAL YEARS. FISCAL YEARS 

| | OTAL TAX: 

— 

384700 

; 

SORES 

DO NOT AFFECT THE TAX AMOUNT OR DUE DATE. 

ADMINISTRATION FEE: 

399.27 

COUNTY 

10/01/2025 

- 

09/30/2026 

; 

~ 

STWP/CITY: 

01/01/2026 

- 

12/31/2026 

TOTAL AMOUNT DUE: 

40,326.83 

SCHOOL: 

07/01/2025 

- 06/30/2026 

STATE: 

10/01/2025 

- 

09/30/2026 

| 

TAXES PAYABLE TO: 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

DELTA CHARTER TOWNSHIP 

TREASURER'S OFFICE 

YOUR MORTGAGE COMPANY 

7710 W. SAGINAW HIGHWAY 

PROPERTY ADDRESS: 

LANSING, MI 48917-4433 

600 

N CANAL RD 

TAXPAYER NOTE: IS THE NAME 

& MAILING ADDRESS CORRECT? 

THIS TAX IS DUE: 

09/15/2025 

PLEASE MAKE ANY CHANGES BELOW. 

ADDITIONAL INTEREST & FEES APPLY AFTER DUE DATE 

2025 SUMMER TAX FOR PARCEL ID#: 

 040-046-050-003-00 

TOTAL AMOUNT DUE: 

40,326.83 

SAMP DEVELOPERS, LLC 

; 

es 

3703 S. CANTON CENTER RD 

A 

. 

CANTON, MI 48188

Page 2

Michigan Department of Treasury, 

7019 (Rev, 10.24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is Issued under the authorlly of P.A. 206 of 1893, Soc. 211.24 (c) and Sec.211.34c, as amended. This Is a model assessment notice to be used by the local assessor. 

L-4400 

FROM 

PARCEL IDENTIFICATION 

DELTA CHARTER TOWNSHIP 

ASSESSORS OFFICE 

PARCEL NUMBER: 

040-046-050-003-00 

7710 W. SAGINAW HWY. 

LANSING, MI 48917-9712 

PROPERTY ADDRESS: 

600 N CANAL RD 

LANSING, MI 48917 

PRINCIPAL RESIDENCE EXEMPTION 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL; 

% Exempt As "Homeowners Principal Reside 

.00% 

% Exempt As "Quallifled Agricultural Property 

00% 

SAMP DEVELOPERS, LLC 

. 

. 

3703 S. CANTON CENTER RD 

% Exempt 

As "MBT Industrial Personal"; 

Se 

CANTON, MI 48188 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property”: 

[] Yes 

[X] No 

Exempt 

As "Development Property: 

~~ [] Yes 

No 

LEGAL DESCRIPTION: 

UNIT #3, DELTA HOTEL AND RESTAURANT CONDOMINIUM - 2021 SPLIT/COMBINED ON 09/25/2020 FROM 040-015-100-007- 

00; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill for the 

2025] 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$21768 

YEAR: 

2024 

AMOUNT YEAR: 

555 

CURRENT YEAR 

1. TAXABLE VALUE: 

657,493 

1,037,700 

380,207 

2. ASSESSED VALUE: 

972,200 

1,037,700 

65,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

972.200 

1.037.700 

65.500 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Email Address: 

ASSESSING@DELTAMLGOV 

Name: 

ASSESSING DEPT 

Phone: 

(517) 323-8520 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE 2025 MARCH BOARD OF REVIEW WILL BE HELD AT THE DELTA CHARTER TOWNSHIP ADMINISTRATION BUILDING 7710 

W SAGINAW HWY, LANSING, MI 48917. THE BOARD WILL MEET 

AT THE FOLLOWING DATES AND TIMES: MONDAY, MARCH 

10TH - 

9 AM TO NOON, AND 

1 PM TO 4 PM AND TUESDAY, MARCH 11TH - 2 PM TO 5 PM & 6 PM TO 9 PM. 

IF YOU WISH TO 

PROTEST THE ABOVE VALUES, OR HAVE GENERAL QUESTIONS, PLEASE CALL 517-323-8520 FOR AN APPOINTMENT. YOU 

MAY ALSO PROTEST BY LETTER. LETTER APPEALS MUST BE RECEIVED BY 5 PM TUESDAY MARCH 11TH.

Page 3

DELTA CHARTER TOWNSHIP 

2025 SUMMER TAX 

MESSAGE TO TAXPAYER 

SUMMER TAXES ARE PAYABLE JULY 1 - SEPTEMBER 15, 2025. TOWNSHIP 

OFFICE HOURS ARE MONDAY-FRIDAY 8:00AM-5:00PM. DELTA TOWNSHIP 

OFFICES WILL BE CLOSED JULY 4 AND SEPTEMBER 1, 2025. FOR PROPERTY 

"VALUATION QUESTIONS CONTACT THE ASSESSING OFFICE 517.323.8520. 

PLEASE CONTACT THE TREASURER'S OFFICE WITH PAYMENT QUESTIONS 

517.323.8510. TAX AMOUNTS & PAYMENTS ARE DISPLAYED ONLINE AT 

WWW.DELTAMLGOV. 

INFORMATION ONLY COPY 

A COPY OF THIS TAX BILL HAS BEEN SENT TO 

YOUR MORTGAGE COMPANY 

PROPERTY ASSESSED TO 

TAX DETAIL 

SAMP DEVELOPERS, LLC 

TAXABLE VALUE: 

1,814,700 

CLASS: 

201 

STATE EQUALIZED VALUE: 

1,814,700 

MORT CODE: 

00251 

PRE. %: 

0.0000 

PARCEL ID #: 

040-046-050-002-00 

PROPERTY ADDRESS; 

7501 W SAGINAW HWY 

SCHOOL DISTRICT: 

GRAND LEDGE PUBLIC SCHOOLS 

TAXES ARE BASED UPON

Page 4

10

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

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Vipul

M.I.

Last Name

Patel

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

7501 W Saginaw Hwy

City or Town

Lansing

State

Michigan

ZIP Code

48917

Telephone Number

267-981-3012

Fax Number

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

vipul_patel98@yahoo.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

7501 W Saginaw HWY

LANSING

Michigan

48917

Taxing Authority (City or Township)

Township Of Delta (EATON)

County

Eaton

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Uncapping of Taxable Value

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

040-046-050-002-00

Classification of Property: Personal 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1814700

Current Taxable Value as established by the Board of Review:

1814700

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

1250000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

625000

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

564700

Parcel Number:

040-046-050-003-00

Classification of Property: Personal 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1037700

Current Taxable Value as established by the Board of Review:

1037700

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

750000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

375000

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

28700

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification? 

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Vipul Patel

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.