Wade A Miller, Petitioner Vs. Township Of Napoleon, 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 

Wade A Miller, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002365 

 

Napoleon Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002365 

Page 2 of 2 

 

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

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

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

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

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

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

December 31, 2020, through

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The subject property is located in Jackson County. 

 

2. 

Property Parcel No: 000-14-19-326-003-03. 

 

3. 

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

Review are: 

 

Tax Year 

Assessed Value 

Taxable Value 

2025 

$423,800 

$402,969 

 

4. 

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

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$206,200 

$103,100 

$103,100

Page 2

MTT Docket No. 25-002365 

Stipulation for Entry of Consent Judgment 

 

2 

 

 

 

5. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

 

Refunds shall be made payable to Petitioner named herein, and sent to 

Wade A, Miller, 1603 Lansing Avenue, Jackson, MI 49202. 

 

Respondent agrees to pay interest on the refund in accordance with MCL 

205.737, at the statutory interest rate established by the Michigan 

Department of Treasury. 

 

 

 

 

WADE A. MILLER 

FAHEY SCHULTZ BURZYCH 

RHODES, PLC 

Petitioner 

Attorneys for Respondent 

 

 

By: ____________________________ 

 

By: _________ ____ 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower, II (P70574) 

Samantha Reetz (P86523) 

4151 Okemos Road 

Okemos, MI 48864 

(517) 381-0100 

rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

 

Dated: Monday August 11, 2025 

 

Dated: August 11, 2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on August 26, 2025 she served a copy of Stipulation for Entry 

of Consent Judgment, and this Proof of Service, upon the following via first class mail: 

 

 

Wade A. Miller 

1603 Lansing Avenue 

Jackson, MI 49202 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The subject property is located in Jackson County. 

 

2. 

Property Parcel No: 000-14-19-326-003-03. 

 

3. 

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

Review are: 

 

Tax Year 

Assessed Value 

Taxable Value 

2025 

$423,800 

$402,969 

 

4. 

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

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$206,200 

$103,100 

$103,100

Page 2

MTT Docket No. 25-002365 

Stipulation for Entry of Consent Judgment 

 

2 

 

 

 

5. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

 

Refunds shall be made payable to Petitioner named herein, and sent to 

Wade A, Miller, 1603 Lansing Avenue, Jackson, MI 49202. 

 

Respondent agrees to pay interest on the refund in accordance with MCL 

205.737, at the statutory interest rate established by the Michigan 

Department of Treasury. 

 

 

 

 

WADE A. MILLER 

FAHEY SCHULTZ BURZYCH 

RHODES, PLC 

Petitioner 

Attorneys for Respondent 

 

 

By: ____________________________ 

 

By: _________ ____ 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower, II (P70574) 

Samantha Reetz (P86523) 

4151 Okemos Road 

Okemos, MI 48864 

(517) 381-0100 

rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

 

Dated: Monday August 11, 2025 

 

Dated: August 11, 2025

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Page 1

1 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

ANSWER TO ENTIRE TRIBUNAL 

PROPERTY TAX PETITION 

 

 

Respondent, NAPOLEON TOWNSHIP, by and through its counsel, FAHEY SCHULTZ 

BURZYCH RHODES PLC, hereby answers Petitioner’s Entire Tribunal Property Tax Petition, 

states as follows: 

 

1. 

Property Parcel No: 000-14-19-326-003-03 (If more than one parcel is at issue, 

attach a completed Multiple Parcel Petition Form addressing all other parcels at 

issue.) 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

2. 

The property identified above is X real personal.

Page 2

2 

 

 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

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.) 

 

ANSWER: N/A (only one parcel of real property is under appeal) 

 

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.) 

 

ANSWER: N/A (no personal property is 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): 

 

 

 

ANSWER: N/A 

 

6. 

The property identified above is classified as 201 (COMMERCIAL-IMPROVED) 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s X 

 March 

July 

December Board of Review. 

 

ANSWER: Respondent neither admits nor denies the allegation contained in 

the above paragraph and leaves Petitioner to its proofs. 

 

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): 

 

 

 

ANSWER: N/A 

 

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

Page 3

3 

 

 

additional page if necessary): 

 

 

 

ANSWER: N/A 

 

10. 

The 

property

Page 4

4

Page 5

5

Page 6

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002365

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Napoleon (JACKSON)

Local Unit of Government/First Name

M.I.

Last Name

Home 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 2: Attorney/Authorized Representative’s Contact Information

First Name

Ross

M.I.

K

Last Name

Bower

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-381-0100

Fax Number

517-381-5051

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

jstaffeld@fsbrlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II 

/s/

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The subject property is located in Jackson County. 

 

2. 

Property Parcel No: 000-14-19-326-003-03. 

 

3. 

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

Review are: 

 

Tax Year 

Assessed Value 

Taxable Value 

2025 

$423,800 

$402,969 

 

4. 

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

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$206,200 

$103,100 

$103,100

Page 2

MTT Docket No. 25-002365 

Stipulation for Entry of Consent Judgment 

 

2 

 

 

 

5. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

 

Refunds shall be made payable to Petitioner named herein, and sent to 

Wade A, Miller, 1603 Lansing Avenue, Jackson, MI 49202. 

 

Respondent agrees to pay interest on the refund in accordance with MCL 

205.737, at the statutory interest rate established by the Michigan 

Department of Treasury. 

 

 

 

 

WADE A. MILLER 

FAHEY SCHULTZ BURZYCH 

RHODES, PLC 

Petitioner 

Attorneys for Respondent 

 

 

By: ____________________________ 

 

By: _________ ____ 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower, II (P70574) 

Samantha Reetz (P86523) 

4151 Okemos Road 

Okemos, MI 48864 

(517) 381-0100 

rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

 

Dated: Monday August 11, 2025 

 

Dated: August 11, 2025

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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 

Wade A Miller, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002365 

 

Napoleon Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE DEFAULT OF PETITIONER 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The docket reflects Petitioner was held in default on July 17, 2025, for failing to serve all 

of the parties-in-interest with its petition as required by TTR 227(6). On July 30, 2025, 

Petitioner filed a proof of service showing all parties were properly served with the 

petition, and therefore the Tribunal finds good cause to set aside the default entered 

against Petitioner. 

 

On August 11, 2025, Respondent filed a Joint Stipulation for Entry of Consent Judgment 

(the stipulation). The Tribunal has reviewed the stipulation and finds denial is 

appropriate because TTR 253 requires Respondent to file an answer prior to entry of a 

consent judgment. 

 

Accordingly, the parties’ joint stipulation must be denied. 

 

Therefore, 

 

IT IS ORDERED that the July 17, 2025 default entered against Petitioner is SET ASIDE. 

 

IT IS FURTHER ORDERED that the parties’ Joint Stipulation for Entry of Consent 

Judgment is DENIED. 

 

IT IS FURTHER ORDERED that Respondent must file an answer as required by TTR 

253, prior to the entry of any future consent judgment. 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

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

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

order, and Respondent cures the defect outlined above, no additional filing fee is 

required. 

 

 

 

 

 

 

 

By _______________________________ 

Entered: August 12, 2025 

jcg

Page 2

MTT Docket No. 25-002365 

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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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 

Wade A Miller, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002365 

 

Napoleon Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE DEFAULT OF PETITIONER 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The docket reflects Petitioner was held in default on July 17, 2025, for failing to serve all 

of the parties-in-interest with its petition as required by TTR 227(6). On July 30, 2025, 

Petitioner filed a proof of service showing all parties were properly served with the 

petition, and therefore the Tribunal finds good cause to set aside the default entered 

against Petitioner. 

 

On August 11, 2025, Respondent filed a Joint Stipulation for Entry of Consent Judgment 

(the stipulation). The Tribunal has reviewed the stipulation and finds denial is 

appropriate because TTR 253 requires Respondent to file an answer prior to entry of a 

consent judgment. 

 

Accordingly, the parties’ joint stipulation must be denied. 

 

Therefore, 

 

IT IS ORDERED that the July 17, 2025 default entered against Petitioner is SET ASIDE. 

 

IT IS FURTHER ORDERED that the parties’ Joint Stipulation for Entry of Consent 

Judgment is DENIED. 

 

IT IS FURTHER ORDERED that Respondent must file an answer as required by TTR 

253, prior to the entry of any future consent judgment. 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

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

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

order, and Respondent cures the defect outlined above, no additional filing fee is 

required. 

 

 

 

 

 

 

 

By _______________________________ 

Entered: August 12, 2025 

jcg

Page 2

MTT Docket No. 25-002365 

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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Page 1

RECEIVED 

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eh 

MICHIGAN TAX TRIBUNAL 

ren 

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Wade A. Miller 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002365 

Napoleon Township 

n 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Wade A. Miller 

states that on July 30, 2025 

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): 

Susan L. German 

Napeleon Township, 6755 Brooklyn Rd., Napoleon, MI 49261 

2. -Gity-Glerk-or Township Supervisor/Clerk (via certified mail): 

Dan Wymer 

Napoleon Township, 6755 Brooklyn Rd., Napoleon, MI 49261 

3. 

County Equalization Director (via first class mail or personal service): 

Joseph VanHassel 

Jackson County, 120 W. Michigan Ave., Jackson, MI 49201 

4. County Clerk (via first class mail or personal service): 

Cierra Sowle 

Jackson County, 120 W. Michigan Ave., Jackson, MI 49201 

5. 

Secretary of the local school board (via first class mail or personal service): 

James Callahan 

Napoleon Township School Board, 200 West St., Napoleon, MI 49261 

6. 

State Treasurer (via first class mail):

Page 2

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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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on August 11, 2025 she served a copy of Stipulation for Entry 

of Consent Judgment, and this Proof of Service, upon the following via first class mail: 

 

 

Wade A. Miller 

1603 Lansing Avenue 

Jackson, MI 49202 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The subject property is located in Jackson County. 

 

2. 

Property Parcel No: 000-14-19-326-003-03. 

 

3. 

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

Review are: 

 

Tax Year 

Assessed Value 

Taxable Value 

2025 

$423,800 

$402,969 

 

4. 

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

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$206,200 

$103,100 

$103,100

Page 2

MTT Docket No. 25-002365 

Stipulation for Entry of Consent Judgment 

 

2 

 

 

 

5. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.: 

 

Refunds shall be made payable to Petitioner named herein, and sent to 

Wade A, Miller, 1603 Lansing Avenue, Jackson, MI 49202. 

 

Respondent agrees to pay interest on the refund in accordance with MCL 

205.737, at the statutory interest rate established by the Michigan 

Department of Treasury. 

 

 

 

 

WADE A. MILLER 

FAHEY SCHULTZ BURZYCH 

RHODES, PLC 

Petitioner 

Attorneys for Respondent 

 

 

By: ____________________________ 

 

By: _________ ____ 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower, II (P70574) 

Samantha Reetz (P86523) 

4151 Okemos Road 

Okemos, MI 48864 

(517) 381-0100 

rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

 

Dated: Monday August 11, 2025 

 

Dated: August 11, 2025

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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

Wade A Miller,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002365

Township Of Napoleon,

Respondent.

ORDER OF DEFAULT

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

The proof of service indicates that Petitioner has failed to serve all required parties-in-

interest. See TTR 22. Specifically, Petitioner failed to serve the certified assessor or 

board of assessors of the unit of government that established the assessment being 

appealed, the city clerk , the township supervisor or clerk , the county equalization 

director for any county affected, the county clerk for any county affected, the secretary 

of the local school board, the treasurer of the state of Michigan. As such, Petitioner 

must submit a revised proof of service within 14 days of the entry of this order. Tribunal 

rules and information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib.

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: July 17, 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

Page 2

MTT Docket No. 25-002365

Page 2 of 6

i “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 3

STATE OF

Page 4

MTT Docket

Page 5

ST

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Page 1

RECEIVED 

Jub 11 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Wales Miller 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

M 

MTT Docket No.25-002365 

Township of Napoleon 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Wade A. Miller 

states thaton 

_July S1A, 2025 

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): 

Susan L. German, Assessor 

, 

Napoleon Towns hip 

6755 Brooklyn Road, Napoleon, MI 49261 

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):

Page 2

Wade A. Miller 

1603 Lansing Ave 

Jackson, M| 49202 

Michigan 

Tax Tribunal 

Gil 

IW. 

0 ftawa 

87. 

Lansing , M1 48933 

AB9R3-10TOL 

diffi 

lb le Rg bat

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, NAPOLEON TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: July 16, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 Samantha R. Reetz (P86523) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 16, 2025 she served a copy of Appearance, and this 

Proof of Service, upon the following via first class mail: 

 

 

Wade A. Miller 

1603 Lansing Avenue 

Jackson, MI 49202 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, NAPOLEON TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: July 14, 2025 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 Samantha R. Reetz (P86523) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILLER, WADE A., 

 

 

Petitioner, 

 

v 

 

NAPOLEON TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 25-002365 

 

PARCEL NO. 000-14-19-326-003-03 

 

 

______________________________________/ 

 

Wade A. Miller 

In pro per 

1603 Lansing Avenue 

Jackson, MI 49202 

(517) 499-9528 

Wam11miller@yahoo.com 

Ross K. Bower II (P70574) 

Samantha R. Reetz (P86523) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

sreetz@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on July 14, 2025 she served a copy of Appearance, and this 

Proof of Service, upon the following via first class mail: 

 

 

Wade A. Miller 

1603 Lansing Avenue 

Jackson, MI 49202 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

pe 

HCTUGAN TAX TRIBUNAL 

EN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wade A. Miller 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

Township of Napoleon 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 000-14-19-326-003-03 

(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 _X 

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 201 (COMMERCIAL-IMPROVED) 

ra 

If the assessme

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Jackson 

County. The 

property or properties’ address is: 

3385 Miles Road 

Jackson, MI 49201 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Assessor and Board of Review of Napoleon Township 

Petitioner's legal residence or principal office address is: 

1603 Lansing Ave. 

Jackson, MI 49202 

This appeal involves issues relating to the (check all that are applicable): 

X 

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

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value

Page 4

M

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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

Wade A Miller, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002365

Township Of Napoleon, 

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: June 10, 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

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Page 1

pe 

HCTUGAN TAX TRIBUNAL 

EN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wade A. Miller 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

Township of Napoleon 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 000-14-19-326-003-03 

(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 _X 

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 201 (COMMERCIAL-IMPROVED) 

ra 

If the assessme

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Jackson 

County. The 

property or properties’ address is: 

3385 Miles Road 

Jackson, MI 49201 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Assessor and Board of Review of Napoleon Township 

Petitioner's legal residence or principal office address is: 

1603 Lansing Ave. 

Jackson, MI 49202 

This appeal involves issues relating to the (check all that are applicable): 

X 

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

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value

Page 4

M

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