Record Finder / 26-001269-TT
Michigan
White Birch Lakes Recreational Association Petitioner Vs. Township Of Lincoln Respondent
- Petitioner
- White Birch Lakes Recreational Association
- Respondent
- Township Of Lincoln
Case overview
- Docket number
- 26-001269-TT
- Status
- Default Respondent
- CaseType
- ET Property
- Division
- ET
- County
- Clare
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 12 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 11 | Answer was received | RESP | Not recorded | 10/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 10 | Order Holding Party in Default | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 9 | Order Setting Aside P Default | Not recorded | Not recorded | 10/05/2026 | Not recorded | Download |
| 8 | Proof of service of petition was received. | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Attachments to the Petition were filed | Not recorded | Not recorded | 08/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Response to Order | Not recorded | Not recorded | 08/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Response to Order | Not recorded | Not recorded | 08/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $350.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026.10.13 POS - Answer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR White Birch Lakes Recreational Association MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-001269-TT Township of Lincoln Respondent(s) PROOF OF SERVICE Alyssa Russell states that on 10/13/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Entire Tribunal Property Tax Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] White Birch Lakes Recreational Association, Marie Sherry 4730 Lake Road, Farwell, MI 48622 Wise tpl / [Signature of person, rho’ is serving/mailing ¢opy] Alyssa Russell [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001269 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: 2026.10.13 POS - Answer Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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11 - 2026.10.09 Answer with Exhibits.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR White Birch Lakes Recreational Association | MICHIGAN TAX TRIBUNAL Petitioner, \Y% MTT Docket No. :26-001269-TT Township of Lincoln Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. X Admit ___ Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. X__ Admit Deny. If denied, the property identified on the Entire Tribunal Property Tax Petitionis ___ real ___ personal. 3. X__Admit ___ Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4. NA Admit Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. NA Admit ___ Deny. a. If denied, state when the personal property statements were filed, if at all: b. On what date did the March Board of Review commence: 6. X Admit ___ Deny. If denied, state the classification of the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 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
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MTT Docket No. :26-001269-TT Page 2 of 4 7. 10. 11. 12. 13. X Admit ___ Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): NA Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): NA Admit Deny Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): X Admit ___ Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: X Admit ___ Deny. If denied, what is the applicable local governmental unit: X__ Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): If the property’s taxable value is at issue, was there an addition or loss for purposes of establishing the property’s taxable value for the tax year or years at issue? Yes Xx No.
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MTT Docket No. :26-001269-TT Page 3 of 4 14. x Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 15. NA Admit Deny Neither Admit
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MTT
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=
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001269 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Lincoln (CLARE) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Andrew M.I. Last Name Thompson Firm Name (if any) Poznak Dyer Kanar Schefsky Thompson PLC Address (No., Street, P.O. Box or Rural Route) 143 McDonald Street City or Town Midland State Michigan ZIP Code 48640 Telephone Number 9898321770 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) athompson@midlandmilawyers.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: /S/Andrew C Thompson /s/
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Order_Holding_Party_in_Default.2026-10-08_09-52-04.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 White Birch Lakes Recreational Association, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001269 Township Of Lincoln, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: October 8, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001269 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N.
Page 4
MTT
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Order_Setting_Aside_P_Default.2026-10-05_13-20-33.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 White Birch Lakes Recreational Association, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001269 Township Of Lincoln, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on August 6, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: October 5, 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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Proof of Service - Signed.pdfRead complete document text →
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Helisa H Tr janowok
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
White Birch Lakes Recreational Association
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MICHIGAN TAX TRIBUNAL
Petitioner(s)
v
MTT Docket No. 26-001269
Township of Lincoln
Respondent(s)
PROOF OF SERVICE FOR PROPERTY TAX PETITION
*To be filed after the Tribunal issues the Notice of Docket Number*
_Heloa. W Teowarousk
states thaton
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[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):
Casey Guthrie, Lincoln Township Assessor, 175 Lake George Ave, PO Box 239, Lake George
MI'48633
2.
City Clerk or Township Supervisor/Clerk (via certified mail):
Carol Majewski, Lincoln Township Clerk, 175 Lake George Ave, PO Box 239, Lake George Mi
48633
3.
County Equalization Director (via first class mail or personal service).
PetePreston,ClareCountyEqualizationDirector,225WMainSt,POBox438,HarrisonMI48625
4.
County Clerk (via first class mail or personal service):
Lori Mott, Clare County Clerk, 225 W Main St, PO Box 438, Harrison MI 48625
5.
Secretary of the local school board (via first class mail or personal service):
Danielle Sholes, Secretary Farwell Board of Education, 399 E Michigan St, Farwell MI 48622
6.
State Treasurer (via first class mail):
Michigan Department of Treasury, State Treasurer
430 W. Allegan
Lansing, MI 48922
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[Signature of person hs senmamailig copy]
[Print/type name of person sefving/mailing copy]
MICHIGAN TAX TRIBUNAL
- 611 W. OTTAWA ST., LANSING, MI 48933
- 517-335-9760
PO BOX 30232, LANSING, MI 48909
- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001269 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 - Signed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition Attachment - Facts and Argument.pdfRead complete document text →
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1 White Birch Lakes Recreational Association v Township of Lincoln Docket No 26-001269 In 2025, White Birch Lakes Recreational Association (“Association”) placed deed restrictions on all parcels that make up the Association’s common elements. The Declaration of Use Restrictions (“Declaration”) was recorded in the Clare County Register of Deeds prior to December 31, 2025, and is therefore part of the chain of title for each of the subject parcels. The Declaration described the permitted uses of the subject property and, with respect to authorized users, contains the following language: “Use of the Property shall be limited to members of the White Birch Lakes Recreational Association, together with their guests and invitees, all in accordance with and subject to the Association’s bylaws, rules, regulations, and the Existing Restrictions. No member of the general public shall have any right of access to or use of the Property.” The Declaration further specifies that the subject parcels shall be used solely as a private roadway and access corridor providing ingress and egress between Old State Road and the White Birch Lakes Recreational Association, together with uses incidental or necessary to facilitate transportation access and security control. Permitted uses include vehicular and pedestrian travel, access for public or quasi-public transportation serving Association members, and the operation of security measures such as gates, guardhouses, or controlled entry systems. Use of the Property shall be limited to members of the White Birch Lakes Recreational Association, their guests and invitees, public transportation providers serving the Association, emergency services, and such other persons as may be authorized by the Association in connection with transportation, security, or Association operations. No use of the subject parcels other than those permitted uses is allowed. The Declaration provides that it shall run with the land and be binding upon the Association and its successors and assigns, with an initial term of twenty (20) years, automatically renewing for successive ten (10) year periods. The Declaration may only be amended or terminated upon the approval of at least seventy-five percent (75%) of all Association members eligible to vote, and no amendment is eƯective unless recorded in the Clare County Register of Deeds.
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2 White Birch Lakes Recreational Association consists of seven (7) platted subdivisions and various common elements deeded to it by the original developers. The subject parcels constitute common areas within those platted subdivisions, held and maintained exclusively for the benefit of Association members. The restrictions recorded against the subject parcels are permanent deed restrictions that run with the land and are part of the chain of title. They are not internal Association policies or bylaws—they are recorded encumbrances binding on the Association and any future
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001269 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Attachments to Petition Attachment File Name: Petition Attachment - Facts and Argument Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition - Additional Parcels.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, MTT Docket No. ___________ ______________________, Respondent. MULTIPLE PARCEL PETITION FORM ___ OF ___ 1. The classification of the property identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 White Birch Lakes Recreational Association 26-001269 Township of Lincoln 1 1 2026 010-660-025-00 Real 402 Residential Vacant 2026 010-680-189-00 Real 402 Residential Vacant 2026 010-680-190-00 Real 402 Residential Vacant 2026 010-680-191-00 Real 402 Residential Vacant 2026 010-660-025-00 $26,200 $13,100 $1,839 2026 010-680-189-00 $31,600 $15,800 $2,103 2026 010-680-190-00 $29,800 $14,900 $2,803 2026 010-680-191-00 $28,600 $14,300 $2,103
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MTT Docket No._____________ Page 2 of 2 3. Petitioner contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 010-660-025-00 $0 $0 $0 2026 010-680-189-00 $0 $0 $0 2026 010-680-190-00 $0 $0 $0 2026 010-680-191-00 $0 $0 $0 2026 010-660-025-00 $26,200 $13,100 $1,839 2026 010-680-189-00 $31,600 $15,800 $2,103 2026 010-680-190-00 $29,800 $14,900 $2,803 2026 010-680-191-00 $28,600 $14,300 $2,103
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001269 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Attachments to Petition Attachment File Name: Petition - Additional Parcels Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition - Additional Parcels.pdfRead complete document text →
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, MTT Docket No. ___________ ______________________, Respondent. MULTIPLE PARCEL PETITION FORM ___ OF ___ 1. The classification of the property identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 White Birch Lakes Recreational Association Township of Lincoln 1 1 2026 010-660-025-00 Real 402 Residential Vacant 2026 010-680-189-00 Real 402 Residential Vacant 2026 010-680-190-00 Real 402 Residential Vacant 2026 010-680-191-00 Real 402 Residential Vacant 2026 010-660-025-00 $26,200 $13,100 $1,839 2026 010-680-189-00 $31,600 $15,800 $2,103 2026 010-680-190-00 $29,800 $14,900 $2,803 2026 010-680-191-00 $28,600 $14,300 $2,103
Page 2
MTT Docket No._____________ Page 2 of 2 3. Petitioner contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 2026 010-660-025-00 $0 $0 $0 2026 010-680-189-00 $0 $0 $0 2026 010-680-190-00 $0 $0 $0 2026 010-680-191-00 $0 $0 $0 2026 010-660-025-00 $26,200 $13,100 $1,839 2026 010-680-189-00 $31,600 $15,800 $2,103 2026 010-680-190-00 $29,800 $14,900 $2,803 2026 010-680-191-00 $28,600 $14,300 $2,103
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001269 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Attachments to Petition Attachment File Name: Petition - Additional Parcels Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ET_Order_of_Default_Petition.2026-08-06_16-45-55.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 White Birch Lakes Recreational Association, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001269 Township Of Lincoln, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must submit a multiple parcel petition form 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.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: August 6, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-001269 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR White Birch Lakes Recreational Association , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. Township of Lincoln Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 010 660 024 00 (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? X__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): N/A 6. The property identified above is classified as 402 Residential Vacant 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's X__ March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48309 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. 10. 11. 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 Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): N/A 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): N/A The property or properties at issue are located in Clare County. The property or properties’ address is: 4730 Lake Dr Farwell MI 48622 The assessment or assessments at issue were established by the (applicable local governmental unit): Township of Lincoln Petitioner's legal residence or principal office address is: 4730 Lake Dr Farwell MI 48622 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’
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MTT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name White Birch Lakes Recreational Association Home Address (No., Street, P.O. Box or Rural Route) 4730 Lake Dr City or Town Farwell State Michigan ZIP Code 48622 Telephone Number 9895882853 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) marie4wblra@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 4730 Lake Dr Farwell Michigan 48622 Taxing Authority (City or Township) Township Of Lincoln (CLARE) County Clare If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-660-024-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 14900 Current Taxable Value as established by the Board of Review: 3791 What do you believe is the fair market value (also known as True Cash Value)? 0 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 0 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-660-025-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 13100 Current Taxable Value as established by the Board of Review: 1839 What do you believe is the fair market value (also known as True Cash Value)? 0 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 0 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-680-189-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as
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STATE OF
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STA
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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 White Birch Lakes Recreational Association, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001269 Township Of Lincoln, 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 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR White Birch Lakes Recreational Association , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. Township of Lincoln Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 010 660 024 00 (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? X__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): N/A 6. The property identified above is classified as 402 Residential Vacant 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's X__ March July December Board of Review. MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48309 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. 10. 11. 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 Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): N/A 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): N/A The property or properties at issue are located in Clare County. The property or properties’ address is: 4730 Lake Dr Farwell MI 48622 The assessment or assessments at issue were established by the (applicable local governmental unit): Township of Lincoln Petitioner's legal residence or principal office address is: 4730 Lake Dr Farwell MI 48622 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’
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MTT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name White Birch Lakes Recreational Association Home Address (No., Street, P.O. Box or Rural Route) 4730 Lake Dr City or Town Farwell State Michigan ZIP Code 48622 Telephone Number 9895882853 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) marie4wblra@gmail.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 4730 Lake Dr Farwell Michigan 48622 Taxing Authority (City or Township) Township Of Lincoln (CLARE) County Clare If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-660-024-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 14900 Current Taxable Value as established by the Board of Review: 3791 What do you believe is the fair market value (also known as True Cash Value)? 0 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 0 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-660-025-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 13100 Current Taxable Value as established by the Board of Review: 1839 What do you believe is the fair market value (also known as True Cash Value)? 0 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 0 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 010-680-189-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as
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STATE OF
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