Walloon Company LLC Petitioner Vs. Township Of Melrose 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

NOTICE OF JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Walloon Company LLC,

Petitioner,

v

 

 

Township Of Melrose,

Respondent.

 MTT Docket No. 26-000686

Please be advised that 26-000686 has been placed on a two-week Prehearing General 

Call commencing June 16, 2027. Unless ordered otherwise, parties will be notified at 

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-000686

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by February 17, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

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

Statements by February 17, 2027. Witnesses, with the exception of rebuttal witnesses, 

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

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

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

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

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

February 17, 2027, which means all discovery has been requested, all Motions to 

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

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

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

permitted during “Pre-Valuation Disclosure” discovery.

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

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

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

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

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

opposing party’s Prehearing Statement.

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

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

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

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 16, 2026

Page 3

MTT Docket No. 26-000686

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF JUNE 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT Docket

Page 6

M

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Page 1

RECEIVED 

JUN 2 5 2076 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

Walloon Company LLC, 

MTT Docket No. 26-000686 

Petitioner, 

Parcel No. 15-010-009-089-45 

v 

Township of Melrose, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

Respondent, Township of Melrose, answers Petitioner's Entire Tribunal Property Tax Petition as 

follows: 

’ 

1. Parcel number identified on the Petition. ADMIT. 

Respondent admits that one parcel is at issue. The parcel number is 15-010-009-089-45, 

2. The property identified on the Petition is real property. ADMIT. 

3. Contiguous or non-contiguous parcels. ADMIT. 

Respondent admits only one parcel is under appeal; therefore, the multiple-parcel/contiguity 

question is not applicable. 

4. Personal property parcels located on real property under appeal. NEITHER ADMIT NOR DENY. 

This appeal concerns commercial real property. No personal property parcel is identified as being 

under appeal. 

i 

§. Personal property statements and March Board of Review commencement. NEITHER ADMIT NOR 

DENY. 

No personal property statements are at issue. 

6. Property classification. ADMIT, 

Respondent admits the property was classified as Commercial real property for the tax year at 

issue. 

7. Protest to Board of Review. ADMIT, SUBJECT TO RECORD VERIFICATION. 

Respondent admits the Petition indicates a protest to the March Board of Review. Respondent 

reserves the right to rely on the official Board of Review record. 

8. Facts if no protest was made. NEITHER ADMIT NOR DENY.

Page 2

11. Applicable local governmental unit. ADMIT. 

The applicable local governmental unit is Melrose Township. 

12, Petitioner's legal residence or principal office address. NEITHER ADMIT NOR DENY. 

Respondent lacks sufficient information to admit or deny Petitioner's principal office address and 

leaves Petitioner to its proofs. 

13. If taxable value is at issue, was there an addition or loss for purposes of establishing taxable value? 

NO. 

Respondent is not aware of an addition or loss at issue for purposes of establishing taxable vaiue 

for the 2026 tax year. Respondent reserves the right to amend if additional facts are provided. 

14. Tax year at issue. ADMIT. 

The tax year at issue is 2026. 

15. More than the current tax year being appealed. DENY. 

Respondent denies that any year other than 2026 is properly at issue based on the Petition. 

16. The values for the property identified above as established by Respondent's Board of 

Review are: 

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$471,800 

$235,900 

$235,900 

17. Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$471,800 

$235,900 

$235,900 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$156,800 

$78,400 

$78,400 

19, Petitioner's requested relief. DENY. 

Respondent acknowledges Petitioner requests a reduction in true cash value to $315,000, 

assessed/state equalized value to $157,500, and taxable value to $157,500. Respondent denies 

that Petitioner is entitled to the requested relief. 

20. Separate facts relied upon by Petitioner. NEITHER ADMIT NOR DENY. 

Respondent lacks sufficient information to admit or deny the conclusions, opinions, and valuation

Page 3

equalization, and that the taxable value was properly established. Respondent reserves the right to 

supplement this response with valuation disclosures, sales analysis, property record cards, field 

. data, photographs, and other evidence as discovery proceeds. 

22. Affirmative defenses and separate and specific facts: 

1. 

Petitioner has the burden of establishing the subject property's true cash value and entitlement 

to the relief requested. 

2. 

The subject property was assessed in accordance with applicable statutory requirements, 

including the requirement that property be assessed at fifty percent of true cash value, subject 

to county and state equalization. 

3. 

Respondent reserves the right to rely upon an appraisal, assessment roll, property record card, 

market data, valuation analysis, Board of Review record, and any additional evidence produced 

during the course of this proceeding. 

4. 

Respondent reserves the right to raise additional affirmative defenses as may become known 

through further review, discovery, or proceedings before the Tribunal. 

Signature of Respondent's Authorized Representative or Respondent: 

Hope 

Printed Name: Nick Couture, Assessor 

Email Address: assessor@melrosetwp.org 

Mailing Address: P.O Box 189, Walloon Lake, Mi 49796 

Telephone Number: 231-420-3644 (cell) 

Date: 6/18/2026

Page 4

PROOF OF SERVICE 

On the date below, 

| served a copy of the foregoing Respondent's Entire Tribunal Property Tax Answer 

upon Petitioner's attorney/authorized representative by electronic mail and/or first-class mail as follows: 

John R. Turner 

P.O. Box 2396 

Petoskey, M1 49770 

jrilaw@umich.edu 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

fs! 

A. I= ) 

77 

vv 

Nick Couture, Assessor 

Dated: 

6-18-2026

Page 5

2 

Cheboygan, MI 49721 

Michigan 

T= ek 

Po. 

Rox 20a

Lansin, 

ME

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WALLOON COMPANY LLC, 

Petitioners, 

MOAHR Docket No: 26-000686 

Parcel No: 15-010-009-089-45 

v 

MELROSE TOWNSHIP, 

PROOF OF SERVICE 

Respondent. 

John R. Turner P38563 

Attorney for Petitioner 

321 East Lake Street 

Post Office Box 2396 

Petoskey, Michigan 49770 

(231) 348-4500 

Proof of Service 

On May 29, 2026, I enclosed a Petition in each of two different sealed envelopes for 

delivery by certified mail, return receipt requested, with postage fully prepaid, I addressed the 

different envelopes to the persons listed below, respectively, and I deposited each envelope and 

its contents in the United States mail: 

Assessor 

Township Clerk 

Melrose Township 

Melrose Township 

P.O. Box 189 

P.O. Box 189 

Walloon Lake, MI 49796 

Walloon Lake, MI 49796 

On May 29, 2026, I enclosed a Petition in each of four different sealed envelopes with 

first class postage fully prepaid, I addressed the different envelopes to the persons listed below, 

respectively, and I deposited each envelope and its contents in the United States mail: 

Equalization Director 

Clerk 

Charlevoix County 

Charlevoix County 

13513 Division St. 

203 Antrim St. 

Charlevoix, MI 49720 

Charlevoix, MI 49720

Page 2

Secretary 

Treasurer of the State of Michigan 

Boyne City Public School Board 

Michigan Department of Treasury 

321 S Park St 

Lansing, Michigan 48922 

Boyne City, MI 49712 

I declare under penalty of perjury that the statements above are each true to the best of 

my information, knowledge, and belief. 

Respectfully submitted, 

DCU 

J 

. 

Turner P38563 

ttorngy 

Yor Petitioner 

ay 29, 

2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000686

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: proof of service 26-000686

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WALLOON COMPANY LLC, 

Petitioners, 

MOAHR Docket No: 26-000686 

Parcel No: 15-010-009-089-45 

v 

MELROSE TOWNSHIP, 

PROOF OF SERVICE 

Respondent. 

John R. Turner P38563 

Attorney for Petitioner 

321 East Lake Street 

Post Office Box 2396 

Petoskey, Michigan 49770 

(231) 348-4500 

Proof of Service 

On May 29, 2026, I enclosed a Petition in each of two different sealed envelopes for 

delivery by certified mail, return receipt requested, with postage fully prepaid, I addressed the 

different envelopes to the persons listed below, respectively, and I deposited each envelope and 

its contents in the United States mail: 

Assessor 

Township Clerk 

Melrose Township 

Melrose Township 

P.O. Box 189 

P.O. Box 189 

Walloon Lake, MI 49796 

Walloon Lake, MI 49796 

On May 29, 2026, I enclosed a Petition in each of four different sealed envelopes with 

first class postage fully prepaid, I addressed the different envelopes to the persons listed below, 

respectively, and I deposited each envelope and its contents in the United States mail: 

Equalization Director 

Clerk 

Charlevoix County 

Charlevoix County 

13513 Division St. 

203 Antrim St. 

Charlevoix, MI 49720 

Charlevoix, MI 49720

Page 2

Secretary 

Treasurer of the State of Michigan 

Boyne City Public School Board 

Michigan Department of Treasury 

321 S Park St 

Lansing, Michigan 48922 

Boyne City, MI 49712 

I declare under penalty of perjury that the statements above are each true to the best of 

my information, knowledge, and belief. 

Respectfully submitted, 

DCU 

J 

. 

Turner P38563 

ttorngy 

Yor Petitioner 

ay 29, 

2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000686

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: proof of service 26-000686

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

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 xxx 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 

7. 

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

to Respondent's xxx_March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

1". 

12. 

13. 

14. 

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 Charlevoix 

County. The 

property or properties’ address is: 

4120 M-75 North, 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, Michigan 49770 

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

XXXXXX 

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 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 

2026

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 vear or vears (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 

2026 

$471,800 

$235,900 

$235,900 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$315,000 

$157,500 

$157,500 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$156,800 

$78,400 

$78,400 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the True Cash Value be reduced to $315,000 and that the 

SEV and TV each be reduced to $157,500. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioner relies on the Appraisal dated December 31, 2025, by Jason B. Vizina, 

Michigan Certified General Real Estate Appraiser, that is attached to this Petition.

Page 4

MTT Docket No. 

Page 4 of 4 

P 

Signatury’y 

titioneng 

Authokized-Representative or, if none, Petitioner: 

p of Fre ners Authorized Representative or, if none, Petitioner: 

Piste 

Email Address: jrlaw1 @gmail.com 

Mailing Address: 

Post Office Box 2396, Petoskey, Michigan 49770 

Telephone Number: 

(231) 348-4500 

Date: 

Apri 2, oz,

Page 5

Northern Michigan Appraisal Company, inc. 

Real Estate Appraisers and Consultants 

Walloon Co., LLC 

File No. VWWV-26179 

APPRAISAL OF 

Commercial Property 

LOCATED AT: 

4120 M-75 North 

Walloon Lake, MI 49796 

CLIENT: 

Mr. Wally Kidd 

AS OF: 

December 31, 2025 

BY: 

Jason B. Vizina 

Michigan Certified General Real Estate Appraiser

Page 6

Northern Michigan Appraisal Company, Inc. 

Real Estate Appraisers and Consultants 

March 5, 2026 

Mr. Welly Kidd 

Walloon Company, LLC 

RE: Appraisal of Parcel 15-010-009-089-45 

4120 M-75 North 

Walloon Lake, MI 49796 

Deer Mr. Kidd, 

As requested, 

| am providing an opinion of value, with the utilization of an Appraisal 

Report with Restricted Use Reporting. 

The purpose of the appraisal is to estimate the market value as of December 31, 2025, of 

the commercial retail building and related real property legally described within Parcel 

Number 15-010-009-089-45, within Township of Melrose, Charlevoix County, Michigan. 

This report was requested for an estimate of market by the client and intended. 

This analysis contains an gppraisal with Restricted Use Reporting and is intended for 

purpose of estimating market value of the subject property and is compiled in 

conformance with the Uniform Standards of Professional Appraisal Practice.

Page 7

‘W

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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.: 26-000686

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: June 2, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

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 xxx 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 

7. 

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

to Respondent's xxx_March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

1". 

12. 

13. 

14. 

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 Charlevoix 

County. The 

property or properties’ address is: 

4120 M-75 North, 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, Michigan 49770 

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

XXXXXX 

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 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 

2026

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 vear or vears (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 

2026 

$471,800 

$235,900 

$235,900 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$315,000 

$157,500 

$157,500 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$156,800 

$78,400 

$78,400 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the True Cash Value be reduced to $315,000 and that the 

SEV and TV each be reduced to $157,500. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

Petitioner relies on the Appraisal dated December 31, 2025, by Jason B. Vizina, 

Michigan Certified General Real Estate Appraiser, that is attached to this Petition.

Page 4

MTT Docket No. 

Page 4 of 4 

P 

Signatury’y 

titioneng 

Authokized-Representative or, if none, Petitioner: 

p of Fre ners Authorized Representative or, if none, Petitioner: 

Piste 

Email Address: jrlaw1 @gmail.com 

Mailing Address: 

Post Office Box 2396, Petoskey, Michigan 49770 

Telephone Number: 

(231) 348-4500 

Date: 

Apri 2, oz,

Page 5

Northern Michigan Appraisal Company, inc. 

Real Estate Appraisers and Consultants 

Walloon Co., LLC 

File No. VWWV-26179 

APPRAISAL OF 

Commercial Property 

LOCATED AT: 

4120 M-75 North 

Walloon Lake, MI 49796 

CLIENT: 

Mr. Wally Kidd 

AS OF: 

December 31, 2025 

BY: 

Jason B. Vizina 

Michigan Certified General Real Estate Appraiser

Page 6

Northern Michigan Appraisal Company, Inc. 

Real Estate Appraisers and Consultants 

March 5, 2026 

Mr. Welly Kidd 

Walloon Company, LLC 

RE: Appraisal of Parcel 15-010-009-089-45 

4120 M-75 North 

Walloon Lake, MI 49796 

Deer Mr. Kidd, 

As requested, 

| am providing an opinion of value, with the utilization of an Appraisal 

Report with Restricted Use Reporting. 

The purpose of the appraisal is to estimate the market value as of December 31, 2025, of 

the commercial retail building and related real property legally described within Parcel 

Number 15-010-009-089-45, within Township of Melrose, Charlevoix County, Michigan. 

This report was requested for an estimate of market by the client and intended. 

This analysis contains an gppraisal with Restricted Use Reporting and is intended for 

purpose of estimating market value of the subject property and is compiled in 

conformance with the Uniform Standards of Professional Appraisal Practice.

Page 7

‘W

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: Organization

First Name/Company Name

M.I.

Last Name

Walloon Company LLC

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

PO Box 2396

City or Town

Petoskey

State

Michigan

ZIP Code

49770

Telephone Number

2313484500

Fax Number

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

jrtlaw1@gmail.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

John

M.I.

R

Last Name

Turner

Firm Name (if any)

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

321 East Lake Street

PO Box 2396

City or Town

Petoskey

State

Michigan

ZIP Code

49770

Telephone Number

231-348-4500

Fax Number

231-622-4162

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

jrtlaw@umich.edu

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?1

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

4120 M-75 North

Walloon Lake

Michigan

49796

Taxing Authority (City or Township)

Township Of Melrose (CHARLEVOIX)

County

Charlevoix

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

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

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

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

010-009-089045

Classification of Property: Real 

Commercial

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

235900

Current Taxable Value as established by the Board of Review:

235900

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

315000

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

157500

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

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:

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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/ johnrturner

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.