William R Dornton, Petitioner V Township Of Leroy, 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 R Dornton, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003616 

 

Leroy Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003616 

Page 2 of 2 

 

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

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

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

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

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

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

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: September 18, 2025 

sy 

 

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

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Page 1

SEN) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

William R. Dornton 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

Township of Leroy 

MTT Docket No. 24-003616 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 13-14-651-009-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

53,000 

53,000 

2025* 

55,450 

54,643 

*Not appealed to Respondent's Board of Review but included in this appeal (after April 1st). 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

99,000 

49,500 

49,500 

2025 

99,000 

49,500 

49,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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. 24-003616 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner; 

thorized 

a or, if none, Petitioner: 

Ld lad 

Printed Name: oe 

R. Dornton 

Date: 

q- (6 AS 

Signature of Respondent's authorized representative: 

— 

DO LCL 

Printed-Name: Jason S. H. ter Avest (P77841), Attorney for Respondent 

Date: 

A) 14 [2025

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Page 1

SEN) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

William R. Dornton 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

Township of Leroy 

MTT Docket No. 24-003616 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

County. 

2. 

Parcel Number: 13-14-651-009-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

53,000 

53,000 

2025* 

55,450 

54,643 

*Not appealed to Respondent's Board of Review but included in this appeal (after April 1st). 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

99,000 

49,500 

49,500 

2025 

99,000 

49,500 

49,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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. 24-003616 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner; 

thorized 

a or, if none, Petitioner: 

Ld lad 

Printed Name: oe 

R. Dornton 

Date: 

q- (6 AS 

Signature of Respondent's authorized representative: 

— 

DO LCL 

Printed-Name: Jason S. H. ter Avest (P77841), Attorney for Respondent 

Date: 

A) 14 [2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULINGS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

William R. Dornton, 

Petitioner, 

MOAHR Docket No.: 24-003616 

Vv. 

Township of Leroy, 

Respondent. 

/ 

William R. Dornton 

Jason S. H. ter Avest (P77841) 

Petitioner 

KREIS, ENDERLE, 

12429 Minges Road S. 

HUDGINS & BORSOS, P.C. 

Battle Creek, MI 49015 

Attorneys for Respondent 

(269) 223-0044 

One West Michigan Avenue 

Battle Creek, Michigan 49017 

(269) 966-3000 

’ 

jteravest@kreisenderle.com 

RESPONDENT’S EXHIBIT LIST 

NOW COMES Respondent, TOWNSHIP OF LEROY, by and through its attorneys, 

Kreis, Enderle, Hudgins & Borsos, P.C., who lists the following Exhibits, some or all of which 

may be introduced at Hearing in this matter: 

1. 

2024 Notice of Assessment for subject property; 

2. 

2024 March Board of Review Decision for subject property; 

3s 

2024 Record Card for subject property; 

4. 

2025 Notice of Assessment for subject property; 

St 

2025 Record Card for subject property; 

6. 

All exhibits listed in Petitioner’s Exhibit List;

Page 2

7. 

Respondent reserves the right to amend this Exhibit List as may be necessary. 

Date: September 9. 2025 

a 

£_ CA 

Jason 

87H. ter Avest (P77841) 

Attorney for Respondent 

Prepared by: 

Jason S. H. ter Avest (P77841) 

KREIS, ENDERLE, 

HUDGINS & BORSOS, P.C. 

One West Michigan Avenue 

Battle Creek, Michigan 49017 

(269) 966-3000 

jteravest@kreisenderle.com

Page 3

EXHIBIT 

1

Page 4

prac a 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment nolice to be used by the local assessor. 

FROM: KARA DOUGHERTY 

PARCEL IDENTIFICATION 

LEROY TOWNSHIP, CALHOUN COUNTY 

’ 

-14-651-009- 

5956 4 SILEIRD. 

PARCEL NUMBER: 

13-14-651-009-00 

EAST LEROY, MI. 49051 

PROPERTY ADDRESS: 

111 WEST SHORE TERR. 

EAST LEROY, MI 49051 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

DORNTON, WILLIAM R. 

% Exempt As "Homeowners Principal Residence"; 

00% 

12429 MINGES RD. SOUTH 

% Exempt As "Qualified nt Property™: 

.00% 

BATTLE CREEK MI 49015 

9% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt As "Qualified Forest Property": 

[J Yes 

[Xl 

No 

Exempt As "Development Property": 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

SONOMA ACRES LOT 12 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

RE JN 

CHANGE FROM 

year by approximately: 

$1098 

VEAR: 

2023 

TENTS 

at 

RRORNEARTO 

1. TAXABLE VALUE: 

48,754 

53,000 

4,246 

2. ASSESSED VALUE: 

51,500 

53,000 

1,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

51,500 

53,000 

1,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

KARA A DOUGHERTY 

269-979-9421 

ASSESSOR@LEROYTOWNSHIP.ORG 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET THE FOLLOWING DATES & TIMES. MONDAY, MARCH 11, 2024 SAM TO NOON & 6PM TO 

9PM, ALSO WEDNESDAY, MARCH 13, 2024, 9AM TO NOON ALSO THURSDAY, MARCH 15, 2024, 9AM TO NOON. 

APPOINTMENTS ARE REQUIRED TO APPEAL. 

IF YOU WISH TO MAKE AN APPOINTMENT CONTACT THE ASSESSOR AT 616- 

298-6553.

Page 5

EXHIBIT 

2

Page 6

11/21/2024 

05:33 

PM 

2024 BOARD OF REVIEW DECISION 

FROM 

KARA DOUGHERTY 

LEROY TOWNSHIP, CALHOUN COUN 

8156 4 MILE RD. 

EAST LEROY, MI. 49051 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

13-14-651-009-00 

111 WEST SHORE TERI 

DORNTON, WILLIAM R. 

12429 MINGES RD. SOUTH 

BATTLE CREEK MI 49015 

SONOMA ACRES LOT 12 

"HIS PROPERTY IS CLASSIFIED AS 

401

Page 7

EXHIBIT

Page 8

P

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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 R Dornton,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003616

Township Of Leroy, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 31, 2025 

HEARING TIME:

11:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

412112628 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003616

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year

Page 3

MTT Docket

Page 4

MT

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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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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. 24-003616

Page 2 of 5

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 20, 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 R Dornton

12429 Minges Road S

Battle Creek , MI 49015

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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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

Page 5

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULINGS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

William R. Dornton, 

Petitioner, 

MOAHR Docket No.: 24-003616 

Vv. 

Township of Leroy, 

Respondent. 

/ 

William R. Dornton 

Jason S. H. ter Avest (P77841) 

Petitioner 

KREIS, ENDERLE, 

12429 Minges Road S. 

HUDGINS & BORSOS, P.C. 

Battle Creek, MI 49015 

Attorneys for Respondent 

(269) 223-0044 

One West Michigan Avenue 

Battle Creek, Michigan 49017 

(269) 966-3000 

jteravest@kreisenderle.com 

PROOF OF MAILING 

On December 

2, 

2024, 

I 

sent 

a 

copy 

of Property 

Tax 

Appeal 

Answer 

Form 

Valuation/Exemption/Classification Appeal together with all attachments and a copy of this Proof 

of Mailing by first class mail to: 

William R. Dornton 

Petitioner 

Assessor Kara Dougherty 

. 

Li 

Townshi 

12429 Minges Road S. 

rp ile Tiocd 

Battle Creek, MI 49015 

East Leroy, MI 49051 

I DECLARE THAT THE STATEMENTS ABOVE ARE TRUE TO THE BEST OF MY 

INFORMATION, KNOWLEDGE AND BELIEF. 

Date: 

December 2, 2024 

Uaruspe Vp 

h 

Clarissa Nowak 

Prepared by: Jason S. H. ter Avest (P77841), Kreis, Enderle, Hudgins & Borsos, P.C., One West Michigan Avenue, 

Battle Creek, MI 49017 (269) 966-3000 /

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Page 1

SONOMA ACRES LOT 12

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

$1098

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2024

401 (RESIDENTIAL-IMPROVED)

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2024 Inflation rate Multiplier is: 1.05

1. TAXABLE VALUE:

EAST LEROY, MI 49051

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

1,500

53,000

1,500

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

BATTLE CREEK MI 49015

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM: KARA DOUGHERTY

LEROY TOWNSHIP, CALHOUN COUNTY

8156 4 MILE RD.

EAST LEROY, MI. 49051

13-14-651-009-00

DORNTON, WILLIAM R.

111 WEST SHORE TERR.

12429 MINGES RD. SOUTH

401 (RESIDENTIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

48,754

53,000

4,246

2. ASSESSED VALUE:

53,000

51,500

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

51,500

WAS

2023

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

THE BOARD OF REVIEW WILL MEET THE FOLLOWING DATES & TIMES. MONDAY, MARCH 11, 2024 9AM TO NOON & 6PM TO

9PM, ALSO WEDNESDAY, MARCH 13, 2024, 9AM TO NOON ALSO THURSDAY, MARCH 15, 2024, 9AM TO NOON.

APPOINTMENTS ARE REQUIRED TO APPEAL. IF YOU WISH TO MAKE AN APPOINTMENT CONTACT THE ASSESSOR AT 616-

299-6553.

269-979-9421

KARA A DOUGHERTY

ASSESSOR@LEROYTOWNSHIP.ORG

Page 2

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

11/21/2024 05:33 PM

BOARD OF REVIEW DECISION

EAST LEROY, MI. 49051

8156 4 MILE RD.

LEROY TOWNSHIP, CALHOUN COUNT

KARA DOUGHERTY

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2024

0.0000

2024

53,000

"BOARD OF REVIEW" TAXABLE VALUE 

53,000

2024 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2024

53,000

53,000

2024 ORIGINAL ASSESSED VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

13-14-651-009-00

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

BATTLE CREEK MI 49015

12429 MINGES RD. SOUTH

DORNTON, WILLIAM R.

SONOMA ACRES LOT 12

111 WEST SHORE TERR

13-14-651-009-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2024

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003616

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Leroy (CALHOUN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Jason

M.I.

S H

Last Name

ter Avest

Firm Name (if any)

Kreis, Enderle, Hudgins & Borsos, P.C.

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

One West Michigan Ave

City or Town

Battle Creek

State

Michigan

ZIP Code

49017

Telephone Number

269-966-3000

Fax Number

E-mail Address

JterAvest@KreisEnderle.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The 2024 assessment, state equalized value and taxable value imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are valid and lawful 

for the reasons that:

(a) The assessment, state equalized value and/or taxable value do not exceed the amounts permitted by the Michigan Constitution and applicable statutes; are not at 

higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; and are based upon a proper determination of the 

true cash value of that portion of Petitioner’s property that is taxable under Michigan law.

(b) The assessment, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent are based upon the application of proper 

principles; do not discriminate against Petitioner; do not deny Petitioner its constitutional rights to uniformity, equal protection and due process of law; and, 

therefore, do not operate as a fraud upon the taxpayer. 

 

WHEREFORE, Respondent requests that the Tax Tribunal dismiss the Petition and enter an Order upholding the 2024 taxable value of Petitioner’s property as 

determined by Respondent; upholding the 2024 assessed value of Petitioner’s property as determined by Respondent; and requiring Petitioner to pay Respondent its 

attorney fees and costs.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL

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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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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. 24-003616

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: December 20, 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 R Dornton

12429 Minges Road S

Battle Creek , MI 49015

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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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

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 R Dornton,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003616

Township Of Leroy,

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. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms 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.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: November 18, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003616

Page 2 of 7

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 R Dornton

12429 Minges Road S

Battle Creek , MI 49015

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 R Dornton,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003616

Township Of Leroy,

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. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms 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.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: November 18, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003616

Page 5 of 7

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

Page 6

STATE

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Page 1

RECEIVED 

JUL 05 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 PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

bn lias R 

VornXxon 

Mailing AddressYNo., Street, P.O. Box or Rural Route) 

13429 

Minges 

Rd. S. 

City or Town 

State 

ZIP Code 

Bote Creek 

My 

Yapis 

Telephone Number 

Fax Number 

DLA- 223 -004H 

N/A 

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

Section 2: Petitioner’s AtlSraay Auton Zed Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

O No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

ET rue Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

J prrchact A 

prpercty 

“74. 500. 

MY bps the 

Aafotle + pocroscd pgion 

aie odladics 

plo To a 

LO 

pl Lirs 

ol he Hewlre ard 

pty 

S Looked pn wrath Coley 

Dyea id pr te Lad wo 

as Zo git 

oa pie Lor for teotin 

Moro tbre 

theres 6 not a 

dee doeated pr te are Sevgne of Jere pind preteve 

& help ovdotarcade 

ing 

Cloasm 

Lo. 

Ole ely ie Apce dl 3 a I 20/6 ‘fer Ua 

Tra 

oA 

LARreBe 

Pick fitrie J, Ne 

pg 

Cb 

Meer 

vp 

aac 

’. 

Go ted, bt 

A 

4 oe be pa bo a arr 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? ves 

[I] No 

If Yas, check which BOR you attended AND attach the BOR decision: march 

Od July 

[| December 

if No, check the applicable reason(s): 

Od Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

a Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

\3-14-L,51-009 -00 

\ 

Classification of Property: 

a 

Real 

ersonal 

(check one) 

/ 

< 

* 

Agricultural 

Commercial 

Industrial 

Resident! 

Timber-Cutover 

Developmental 

Utility 

{check one} 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

HE, 000 

Current Taxable Value as established by the BOR: 

53 000 

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

479 50009 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

29 150 

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

i 

12 250 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel

Page 4

ST

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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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 R Dornton

12429 Minges Road S

Battle Creek , MI 49015

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 R Dornton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003616

Township Of Leroy,

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 05 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 PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

bn lias R 

VornXxon 

Mailing AddressYNo., Street, P.O. Box or Rural Route) 

13429 

Minges 

Rd. S. 

City or Town 

State 

ZIP Code 

Bote Creek 

My 

Yapis 

Telephone Number 

Fax Number 

DLA- 223 -004H 

N/A 

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

Section 2: Petitioner’s AtlSraay Auton Zed Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

O No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

ET rue Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

J prrchact A 

prpercty 

“74. 500. 

MY bps the 

Aafotle + pocroscd pgion 

aie odladics 

plo To a 

LO 

pl Lirs 

ol he Hewlre ard 

pty 

S Looked pn wrath Coley 

Dyea id pr te Lad wo 

as Zo git 

oa pie Lor for teotin 

Moro tbre 

theres 6 not a 

dee doeated pr te are Sevgne of Jere pind preteve 

& help ovdotarcade 

ing 

Cloasm 

Lo. 

Ole ely ie Apce dl 3 a I 20/6 ‘fer Ua 

Tra 

oA 

LARreBe 

Pick fitrie J, Ne 

pg 

Cb 

Meer 

vp 

aac 

’. 

Go ted, bt 

A 

4 oe be pa bo a arr 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? ves 

[I] No 

If Yas, check which BOR you attended AND attach the BOR decision: march 

Od July 

[| December 

if No, check the applicable reason(s): 

Od Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

a Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

\3-14-L,51-009 -00 

\ 

Classification of Property: 

a 

Real 

ersonal 

(check one) 

/ 

< 

* 

Agricultural 

Commercial 

Industrial 

Resident! 

Timber-Cutover 

Developmental 

Utility 

{check one} 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

HE, 000 

Current Taxable Value as established by the BOR: 

53 000 

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

479 50009 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

29 150 

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

i 

12 250 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel

Page 4

ST

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