William D Casey, Petitioner V Township Of Harrison, 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 

William D Casey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003628 

 

Harrison Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on October 3, 2024, because Petitioner filed an appeal letter and not a petition. 

On November 6, 2024, the Tribunal extended the time for Petitioner to cure the default 

by an additional 14 days and they have failed to respond. Petitioner has not complied 

with either order, and the latter stated that “failure to comply with this Order shall result 

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

the Michigan Court of Appeals summarized factors that the Tribunal should consider 

before imposing the sanction of dismissal. Those factors are: 

 

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

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

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

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

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

serve the interests of justice.2 

 

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

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

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

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

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

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003628 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: December 5, 2024 

 

 

By _____________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

William D Casey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003628

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 27, 2024

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 3

William D Casey

39084 E Archer

Harrison Township , MI 48045

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

William D Casey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry

Page 5

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

William D Casey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628 

Township Of Harrison,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 03, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 03, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003628

Page 2 of 5

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 3

William D Casey

39084 E Archer

Harrison Township , MI 48045

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

William D Casey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628 

Township Of Harrison,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 03, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 03, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 5

MTT Docket No. 24-003628

Page 5 of 5

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

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Page 1

RECEIVED 

NOV 0 1 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MTT DOCKET NO. 24-003628 

Ve Willa b. 

Cased 

) 

default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279(4), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special 

assessment confirmation roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in 

Section 1: Respondent’s Contact Information 

Unit of Government: 

Township of Harrison 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Debra 

J 

Kopp 

Firm Name (if any) 

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

City or Town 

State 

Z|P Code 

38151 L'Anse Creuse 

MI | 

48045 

Telephone Number 

Fax Number 

586-466-1410 

n/a 

dkopp@harrisontownshipmi.gov 

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

Section 3: Subject Property Information 

Parcel Identification Number(s): 

17-12-22-103-035 

[J ves 

No 

[J na 

If multiple parcels are being appealed are they contiguous or adjoining? 

Taxing Authority (City or Township) 

Township of Harrison 

County 

Macomb

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The SAD under appeal is authorized in Michigan Statutes, specifically Act 188, Public 

Acts of Michigan 1954. MCL 41.722 Sec 2(l) allows for the eradication or control of 

aquatic weeds and plants, and MCL 41.722 Sec 2(n) allows for the construction, 

improvement, and maintenance of a lake, pond, river, stream, lagoon, or other body of 

water or of an improvements to the body of water. This subdivision includes, but is not 

limited to, dredging. The SAD was initiated and approved by record owners of at least 

51% of the total frontage on the canals in the special assessment district. 

It was their 

opinion that the land benefitted by the canal improvement is each and every lot and 

parcel of land in the special assessment district. 

See attached Township Board meeting minutes. The Resolution confirming the SAD roll 

has not been adopted yet. 

Section 5: Jurisdictional Issues 

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

Yes 

O No 

What was the date of the hearing held to confirm the special assessment roll? 

May 13, 2024 

How many years is the special assessment being levied? 

What is the total amount of the special assessment being levied 

F . 

5 

(per parcel)? 

ive (5) 

$4,246.71 

What is the basis for the special assessment? Identify the applicable statutory provision. 

MCL 41.722 Sec 2(l) & (n) 

to remove 2-3 feet of organic sediment from lake canals. 

Signature 

*required 

hE or Attor| PEC 

— 

Isl 

Z 4 J 

’ 

i 

FT —

Page 3

Board of Trustees 

Regular Meeting Minutes 

April 22, 2024 7:00 PM 

A. 

CALL TO ORDER 

The Chairperson called the meeting to order at 7:00 p.m. 

B. 

PLEDGE OF ALLEGIANCE 

C. 

ROLL CALL 

PRESENT: 

Adam Wit, MMC, MiPMC, Clerk 

Larry Tomenello, CPFIM, Treasure! 

\ 

Brian Batkins, Trustee 

David Bratto, Trustee 

Paula Rose, Trustee 

4 

EXCUSED: 

Ken Verkest, Supervisor 

Dean Olgiati, Trustee 

ALSO PRESENT: 

Rob Huth, Township Attorney 

Justin Murphy, Public Service Director 

Motion by Trustee Batkins and second by Trustee Bratto to appoint Adam Wit as acting 

chairperson for the meeting due to Mr. Verkest's excused absence. MOTION CARRIED 

D. 

APPROVAL OF CONSENT AGENDA 

Motion by Trustee Batkins, supported by Tustee Bratto to approve the Consent Agenda with 

the Bills in the amount of $1,130,918.42 as presented. 

D.1 

Approval of the Regular Board meeting minutes of April 8, 2024 

Motion by Trustee Batkins, supported by Trustee Bratto to approve the Regular Board 

meeting minutes of April 8, 2024 as presented. MOTION CARRIED 

D.2 

Approval of the bills in the amount of $1,130,918.42

Page 4

E. 

APPROVAL OF THE REGULAR AGENDA 

Motion by Trustee Bratto and second by Trustee Rose to approve the Regular Agenda as 

presented. MOTION CARRIED 

F. SUPERVISOR/BOARD ANNOUNCEMENTS 

Clerk Wit announced Early Voting for the Special Election is everyday starting this Saturday, April 

27th through Sunday, May 5th, from 8:00 a.m. to 4:00 p.m. in the Board room at Rosso Hall. Election 

day is Tuesday, May 7th, from 7:00 a.m. to 8:00 p.m. 

Trustee Rose announced the EDC is having the Taste of Harrison Township at the Senior Center on 

Sunday, June 23rd, from 12:00 p.m. to 2:00 p.m. 

Trustee Batkins announced the Parks and Rec committee is having the Parade of Bikes on Saturday, 

May 11th at Lake St. Clair Metro Park Pavilion #3 11:00 a.m. to 1:00 p.m. 

G. 

SPECIAL ASSESSMENT DISTRICT 

G.1 Adoption 

of Resolution No. 3 for the Archer and Lakeshore Canals Sediment and Aquatic 

- Weeds removal Special Assessment District 

? 

The Clerk stated the next step in the SAD process after the first public hearing is Resolution 3, which 

directs the Clerk to prepare the proposed roll, or more simply, a list of who will pay how much. 

Ultimately, the final assessed cost is based on actual construction 

and related costs, but currently the 

‘estimated total project cost to residents 

is $611,534.00. 

The cost per lot (128 lots) is $4,246.71 and 

the annual estimated payment $961.68. Public comment was heard. 

ARCHER AND LAKESHORE CANAL PROPOSED SPECIAL ASSESSMENT DISTRICT 

FOR ACCUMULATED SEDIMENT AND AQUATIC WEEDS REMOVAL 

RESOLUTION NO. 3 

A Regular meeting of the Charter Township of Harrison Board, Charter Township of Harrison, 

County of Macomb, Michigan, held on the 22nd day of April, 2024 at Rosso Memorial Hall, 38255 

L'Anse Creuse, in said Township, at 7:00 p.m. 

PRESENT: 

Batkins, Bratto, Rose, Tomenello, Wit 

EXCUSED: 

Olgiati, Verkest 

The following

Page 5

WHEREA

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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

William D Casey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an appeal letter. Petitioner is required to file a petition to initiate an 

appeal with the Tribunal. See TTR 219. Because a petition was not filed, the appeal is 

not properly pending. Petitioner must file a petition within 14 days of the entry of this 

Order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 3, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003628

Page 2 of 5

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

William D Casey

39084 E Archer

Harrison Township , MI 48045

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

William D Casey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an appeal letter. Petitioner is required to file a petition to initiate an 

appeal with the Tribunal. See TTR 219. Because a petition was not filed, the appeal is 

not properly pending. Petitioner must file a petition within 14 days of the entry of this 

Order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “Amended Petition.” Small Claims petition forms 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.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 3, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003628

Page 5 of 5

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

ii “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.”

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

RECEIVED 

JUL 02 2024 

Special Assessment Tax Tribunal Appeal Petition 

MICHIGAN TAX TRIBUNAL 

Parcel Identification: No. 17-12-15-103-035 

Type of Special Assessment: Archer & Lakeshore and Riverdale & Powers Canals 

Proposed Special Assessment District for Accumulated Sediment and Aquatic Weeds 

Removal 

Classification of Property: Residential property 

Property Address: 39084 E. Archer, Harrison Township. MI 48045 

Taxing Authority: Harrison Township, MI. 

Reason for Appeal: Proposition is highly flawed. See attached explanation. 

Did you protest assessment at the hearing to confirm the special Assessment: Yes, 

several times, both in presence and in writing. See attached copies. 

If yes, then what date: Both on March 25, 2024, and on May 13, 2024 

How many years will special assessment be levied? Either $4,2446.71 directly, or 

$961.68 for each of 5 years at 5% interest. 

Wii 

7) 

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Signature: 

g 

ole ory 

Umea 76 Sea

Page 2

ARCHER & LAKESHORE AND RIVERDALE & POWERS CANALS 

PROPOSED SPECIAL ASSESSMENT DISTRICT 

FOR ACCUMULATED SEDIMENT AND AQUATIC WEEDS 

A PETITION TO REMOVE AN AVERAGE OF 2 TO 3-FEET OF ORGANIC SEDIMENT FROM 

LAKE CANALS THAT MEASURES 4,860 LINEAR FEET LONG OR 233,217 SQUARE FEET IN 

THE DISTRICT. 

TO THE CHARTER TOWNSHIP OF HARRISON BOARD OF TRUSTEES, MACOMB COUNTY, 

MICHIGAN: 

We, the undersigned, being record owners of at least fifty-one percent (51%) of the total frontage on 

the canals in the special assessment district hereinafter described, respectfully petition your Honorable 

Board, pursuant to Act 188, Public Acts of Michigan 1954, as amended, to conduct canal improvements 

in the following described area of the Charter Township of Harrison, Macomb County, Michigan: 

Parcels 12-15-377-001 through 12-15-377-010, 12-15-377-015 through 12-15-377-032, 12-15-377- 

034, 12-15-377-036 and 12-15-377-037, 12-15-378-001 through 12-15-378-016, 12-15-378-019 

through 12-15-378-023, 12-15-378-026 through 12-15-378-037, 12-15-378-041 through 12-15-378- 

045, 12-22-102-035, 12-22-103-001 through 12-22-103-003, 12-22-103-006 through 12-22-103-016, 

12-22-103-019 through 12-22-103-021, 12-22-103-024 through 

12-22-103-036, 12-22-126-001 

through 12-22-126-003, 12-22-126-006 through 12-22-126-029, 12-22-126-031 and 12-22-126-032, 

12-22-152-002, 12-22-152-005 through 12-22-152-007, 12-22-153-002 through 12-22-153-004, 12- 

22-153-010 through 12-22-153-014, 12-22-176-005, 12-22-176-009 and 12-22-176-010 of the St. 

Clair Haven Subdivision, Harrison Township, Macomb County, Michigan, according to the Plat 

thereof as recorded in Plats, Macomb County Records. 

for the purpose of furnishing canal improvements to the above described area of the Charter Township 

of Harrison, Macomb County, Michigan, which is hereby declared and determined to be the special 

assessment district which shall be required to pay the cost of said improvement: 

Remove an average of 2 to 3-feet of organic sediment from lake canals that measures 

4,860 linear feet long or 233,217 square feet which is 5.35 surface acres located at the 

above address. The removal of an average of a 2 to 3-feet of soft organic biomass from 

this canal will result in the removal of approximately 2,020 cubic yards of fully de- 

watered organic biomass. Lots that host sediment bags will not be charged for the cost of 

the work. 

Final assessed cost is based on actual construction and miszelianeous costs. 

Estimate of Cost - $611,534 or $4,246.71 per lot. 

cial assessment district of the land benefited and to be

Page 3

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Page 4

Summary of our objections to the Archer-Pardee-Lakeshore Canal 

Dredging Proposal as devised. 

In short, this proposal has been highly flawed from the outset. 

First perhaps a bit of history. This canal system, along with nearby others, was dug about 90 

years ago and has been dredged since over time. This one is a little over a half mile long, 50 

feet wide, and varies in depth from about 8 feet to 4 feet, depending on location. 

Overall there are 144 lots on these canals. About half of the canal residents have boats 

behind their houses, some owned by residents, and others as paid dockage by non- 

residents. Boats sizes range in size from canoes up to now perhaps 38 footers, but it hasn't 

always been that way. Until a few years ago bridges surrounding the canal limited the size 

of boats that could access these canals due to height restrictions, however about 5 years 

ago the Archer Ave. bridge was removed then allowing larger boats to access the canal 

from Lake St. Clair. 

And it is now principally owners of these larger new-comer boats that claim on occasion to 

have bottoming problems. Parenthetically, until recently for 20 years 

| had a mid-size 25 

foot Sea Ray cruiser that 

| docked behind my house on this canal and neverhad a 

bottoming problem —which 

| did have occasionally out in the lake however but those were 

easily remedied by temporarity just by lifting the outdrive for a white. 

So now this initiative is primarily aggressively driven by these few “Sunday sailors” that are 

largely enabled by inside contacts of Harrison Township officials. 

And as proposed, this is a very costly operation to all property owners on the canal: 

overall in excess of more than half a million dollars, at $539,339, and individually at $4,247/ 

single lot owner, and $8,494 / double lot owner, to be paid as a special tax assessment 

either directly, or over a five-year period at 5% interest. 

And clearly both substantively

Page 5

fli

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

William D Casey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

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 2

William D Casey

39084 E Archer

Harrison Township , MI 48045

Page 3

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

William D Casey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003628

Township Of Harrison,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

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

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

RECEIVED 

JUL 02 2024 

Special Assessment Tax Tribunal Appeal Petition 

MICHIGAN TAX TRIBUNAL 

Parcel Identification: No. 17-12-15-103-035 

Type of Special Assessment: Archer & Lakeshore and Riverdale & Powers Canals 

Proposed Special Assessment District for Accumulated Sediment and Aquatic Weeds 

Removal 

Classification of Property: Residential property 

Property Address: 39084 E. Archer, Harrison Township. MI 48045 

Taxing Authority: Harrison Township, MI. 

Reason for Appeal: Proposition is highly flawed. See attached explanation. 

Did you protest assessment at the hearing to confirm the special Assessment: Yes, 

several times, both in presence and in writing. See attached copies. 

If yes, then what date: Both on March 25, 2024, and on May 13, 2024 

How many years will special assessment be levied? Either $4,2446.71 directly, or 

$961.68 for each of 5 years at 5% interest. 

Wii 

7) 

2 inl) [Coy 

Signature: 

g 

ole ory 

Umea 76 Sea

Page 2

ARCHER & LAKESHORE AND RIVERDALE & POWERS CANALS 

PROPOSED SPECIAL ASSESSMENT DISTRICT 

FOR ACCUMULATED SEDIMENT AND AQUATIC WEEDS 

A PETITION TO REMOVE AN AVERAGE OF 2 TO 3-FEET OF ORGANIC SEDIMENT FROM 

LAKE CANALS THAT MEASURES 4,860 LINEAR FEET LONG OR 233,217 SQUARE FEET IN 

THE DISTRICT. 

TO THE CHARTER TOWNSHIP OF HARRISON BOARD OF TRUSTEES, MACOMB COUNTY, 

MICHIGAN: 

We, the undersigned, being record owners of at least fifty-one percent (51%) of the total frontage on 

the canals in the special assessment district hereinafter described, respectfully petition your Honorable 

Board, pursuant to Act 188, Public Acts of Michigan 1954, as amended, to conduct canal improvements 

in the following described area of the Charter Township of Harrison, Macomb County, Michigan: 

Parcels 12-15-377-001 through 12-15-377-010, 12-15-377-015 through 12-15-377-032, 12-15-377- 

034, 12-15-377-036 and 12-15-377-037, 12-15-378-001 through 12-15-378-016, 12-15-378-019 

through 12-15-378-023, 12-15-378-026 through 12-15-378-037, 12-15-378-041 through 12-15-378- 

045, 12-22-102-035, 12-22-103-001 through 12-22-103-003, 12-22-103-006 through 12-22-103-016, 

12-22-103-019 through 12-22-103-021, 12-22-103-024 through 

12-22-103-036, 12-22-126-001 

through 12-22-126-003, 12-22-126-006 through 12-22-126-029, 12-22-126-031 and 12-22-126-032, 

12-22-152-002, 12-22-152-005 through 12-22-152-007, 12-22-153-002 through 12-22-153-004, 12- 

22-153-010 through 12-22-153-014, 12-22-176-005, 12-22-176-009 and 12-22-176-010 of the St. 

Clair Haven Subdivision, Harrison Township, Macomb County, Michigan, according to the Plat 

thereof as recorded in Plats, Macomb County Records. 

for the purpose of furnishing canal improvements to the above described area of the Charter Township 

of Harrison, Macomb County, Michigan, which is hereby declared and determined to be the special 

assessment district which shall be required to pay the cost of said improvement: 

Remove an average of 2 to 3-feet of organic sediment from lake canals that measures 

4,860 linear feet long or 233,217 square feet which is 5.35 surface acres located at the 

above address. The removal of an average of a 2 to 3-feet of soft organic biomass from 

this canal will result in the removal of approximately 2,020 cubic yards of fully de- 

watered organic biomass. Lots that host sediment bags will not be charged for the cost of 

the work. 

Final assessed cost is based on actual construction and miszelianeous costs. 

Estimate of Cost - $611,534 or $4,246.71 per lot. 

cial assessment district of the land benefited and to be

Page 3

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Page 4

Summary of our objections to the Archer-Pardee-Lakeshore Canal 

Dredging Proposal as devised. 

In short, this proposal has been highly flawed from the outset. 

First perhaps a bit of history. This canal system, along with nearby others, was dug about 90 

years ago and has been dredged since over time. This one is a little over a half mile long, 50 

feet wide, and varies in depth from about 8 feet to 4 feet, depending on location. 

Overall there are 144 lots on these canals. About half of the canal residents have boats 

behind their houses, some owned by residents, and others as paid dockage by non- 

residents. Boats sizes range in size from canoes up to now perhaps 38 footers, but it hasn't 

always been that way. Until a few years ago bridges surrounding the canal limited the size 

of boats that could access these canals due to height restrictions, however about 5 years 

ago the Archer Ave. bridge was removed then allowing larger boats to access the canal 

from Lake St. Clair. 

And it is now principally owners of these larger new-comer boats that claim on occasion to 

have bottoming problems. Parenthetically, until recently for 20 years 

| had a mid-size 25 

foot Sea Ray cruiser that 

| docked behind my house on this canal and neverhad a 

bottoming problem —which 

| did have occasionally out in the lake however but those were 

easily remedied by temporarity just by lifting the outdrive for a white. 

So now this initiative is primarily aggressively driven by these few “Sunday sailors” that are 

largely enabled by inside contacts of Harrison Township officials. 

And as proposed, this is a very costly operation to all property owners on the canal: 

overall in excess of more than half a million dollars, at $539,339, and individually at $4,247/ 

single lot owner, and $8,494 / double lot owner, to be paid as a special tax assessment 

either directly, or over a five-year period at 5% interest. 

And clearly both substantively

Page 5

fli

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.