Record Finder / 25-003151-TT
Michigan
Walloon Company LLC, Petitioner Vs. Township Of Melrose, Respondent
- Petitioner
- Walloon Company LLC
- Respondent
- Township Of Melrose
Case overview
- Docket number
- 25-003151-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Charlevoix
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 08/13/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/13/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/13/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/01/2025 | $400.00 | Download |
Documents
Order_of_Dismissal.2025-08-13_11-59-15.0000.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walloon Company LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003151 Township Of Melrose, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. 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
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MTT Docket No. 25-003151 Page 2 of 6 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 13, 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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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 Walloon Company LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-003151 Township Of Melrose, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. 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
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MTT Docket No. 25-003151 Page 4 of 6 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 13, 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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MTT
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Walloon Company LLC.pdfRead complete document text →
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Page 1
Law OFFICE OF JOHN R. TURNER 321 East Lake Street Post Office Box 2396 Petoskey, Michigan 49770-1896 July 31, 2025 JACK TURNER jrtlaw@umich.edu Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Re: Walloon Company LLC v Melrose Township Ladies and Gentlemen: RECEIVED AUG 06 2025 MICHIGAN TAX TRIBUNAL Office: (231) 348-4500 Cell: (231) 838-3114 An Entire Tribunal Property Tax Petition is enclosed. A $400 check is also enclosed to pay the filing fee. Thank you for your attention to this. Very truly yours, JACK TURNER Enclosures
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) 3 5, STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Walloon Company LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL MTT Docket No. Melrose Township Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 15-010-009-089-45 (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 xx_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 Commercial
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MTT Docket No. Page 2 of 4 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 Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Charlevoix County. The property or properties’ address is: 4120 M-75 N, Walloon Lake, Michigan 49796 The assessment or assessments at issue were established by the (applicable local governmental unit): Melrose Township Petitioner's legal residence or principal office address is: Post Office Box 2396 Petoskey, Mi 49770 This appeal involves issues relating to the (check all that are applicable): XXXX 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 orloss? Yes No uniformity of the property or properties’ assessment
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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 Assessed Value Taxable Value 2025 $598,600 $299,300 $299,300 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $300,000 $150,000 $150,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $298,600 $149,300 $149,300 19. Petitioner requests the following relief (attach additional page if necessary): Reduction in the 2025 SEV and Taxable Value to the amounts stated in Paragraph 17.
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MTT Docket No. Page 4 of 4 Sonat J Roars Anillarized Representative or, if none, Petitioner: pine ae of Petitioner's Authorized Representative or, if none, Petitioner: John rner Email Address: jrtlaw@umich.edu Mailing Address: Post Office Box 2396, Petoskey, Michigan 49770 Telephone Number: (231) 348-4500 Date: July 31, 2025
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GRAND RAPIDS MI 493 1 AUG 2025 PM 2 L Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909
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ET_Notice_of_Docket_Number.2025-08-13_09-47-36.0000.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Walloon Company LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-003151 Township Of Melrose, 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 13, 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.
Walloon Company LLC.pdfRead complete document text →
Read document text excerpt
Page 1
Law OFFICE OF JOHN R. TURNER 321 East Lake Street Post Office Box 2396 Petoskey, Michigan 49770-1896 July 31, 2025 JACK TURNER jrtlaw@umich.edu Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Re: Walloon Company LLC v Melrose Township Ladies and Gentlemen: RECEIVED AUG 06 2025 MICHIGAN TAX TRIBUNAL Office: (231) 348-4500 Cell: (231) 838-3114 An Entire Tribunal Property Tax Petition is enclosed. A $400 check is also enclosed to pay the filing fee. Thank you for your attention to this. Very truly yours, JACK TURNER Enclosures
Page 2
) 3 5, STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Walloon Company LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL MTT Docket No. Melrose Township Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 15-010-009-089-45 (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 xx_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 Commercial
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MTT Docket No. Page 2 of 4 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 Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Charlevoix County. The property or properties’ address is: 4120 M-75 N, Walloon Lake, Michigan 49796 The assessment or assessments at issue were established by the (applicable local governmental unit): Melrose Township Petitioner's legal residence or principal office address is: Post Office Box 2396 Petoskey, Mi 49770 This appeal involves issues relating to the (check all that are applicable): XXXX 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 orloss? Yes No uniformity of the property or properties’ assessment
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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 Assessed Value Taxable Value 2025 $598,600 $299,300 $299,300 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $300,000 $150,000 $150,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $298,600 $149,300 $149,300 19. Petitioner requests the following relief (attach additional page if necessary): Reduction in the 2025 SEV and Taxable Value to the amounts stated in Paragraph 17.
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MTT Docket No. Page 4 of 4 Sonat J Roars Anillarized Representative or, if none, Petitioner: pine ae of Petitioner's Authorized Representative or, if none, Petitioner: John rner Email Address: jrtlaw@umich.edu Mailing Address: Post Office Box 2396, Petoskey, Michigan 49770 Telephone Number: (231) 348-4500 Date: July 31, 2025
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GRAND RAPIDS MI 493 1 AUG 2025 PM 2 L Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909
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.