Y & O Walker LLC, Petitioner Vs. City Of Walker, 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 

Y & O Walker LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002310 

 

City of Walker, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002310 

Page 2 of 2 

 

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

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

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

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: January 12, 2026 

am 

 

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

RECEIVED 

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DEC 2 2 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

December 16, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Docket # 25-002310 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

gent for Y & O Walker LLC 

JA/ac 

Cc: Attorney, City of Walker

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC, 

Petitioner, 

v 

MTT Docket No. 25-002310 

City of Walker, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

I. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-13-01-305-004. 

(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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$444,800 

$222,400 

$187,664 

4. 

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

Page 3

MTT Docket No. 25-002310 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Sg 

pp oilers Authorized Representative or, if none, Petitioner: 

Jon 

Aylsworth, Property Tax Consultants 

Date: 

[3/16/45 

Signature of Respondent’s authorized representative: 

/s/ Gregory N. Longworth _(w/permission) 

Attorney for City of Walker 

Date: 

[4/18/40 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

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Page 1

RECEIVED 

AW 

JAN 08 2026 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

January 5, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Docket # 25-002310 

Dear Clerk, 

Regarding the above matter, enclosed please find the required fee for the STIPULATION 

TO CONSENT JUDGEMENT. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Ji 

lsworth 

Agent for Y & O Walker LLC 

JA/ac 

Cc: Attorney, City of Walker

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC 

Petitioner 

Vv 

Stipulation Fee 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on January 5, 2026 he served a copy of the 

Stipulation Fee relative to the above-captioned matter upon: 

Attorney, City of Walker 

Via USPS 

- 

Jon'Aylsworth

Page 3

GRAND RAPIDS MI 

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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

Y & O Walker LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002310

City Of Walker,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$50.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: December 22, 2025

By: Tribunal Clerk

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

Page 2

MTT Docket No. 25-002310

Page 2 of 8

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

Y & O Walker LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002310

City Of Walker,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$50.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: December 22, 2025

By: Tribunal Clerk

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

Page 4

MTT Docket No. 25-002310

Page 4 of 8

Page 5

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

Y & O Walker LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002310

City Of Walker,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$50.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: December 22, 2025

By: Tribunal Clerk

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

Page 6

MTT Docket No. 25-002310

Page 6 of 8

Page 7

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 8

MTT

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

Page 1

RECEIVED 

la 

DEC 2 2 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

December 16, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Docket # 25-002310 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

gent for Y & O Walker LLC 

JA/ac 

Cc: Attorney, City of Walker

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC, 

Petitioner, 

v 

MTT Docket No. 25-002310 

City of Walker, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

I. 

The case is pending in the 

_x__ 

Entire Tribunal OR ___ Small Claims 

Division. 

2. 

Property Parcel No: 41-13-01-305-004. 

(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 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$444,800 

$222,400 

$187,664 

4. 

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

Page 3

MTT Docket No. 25-002310 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Sg 

pp oilers Authorized Representative or, if none, Petitioner: 

Jon 

Aylsworth, Property Tax Consultants 

Date: 

[3/16/45 

Signature of Respondent’s authorized representative: 

/s/ Gregory N. Longworth _(w/permission) 

Attorney for City of Walker 

Date: 

[4/18/40 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

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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

NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Y & O Walker LLC,

Petitioner,

v

 

 

City Of Walker,

Respondent.

 MTT Docket No. 25-002310

Please be advised that 25-002310 has been placed on a two-week Prehearing General 

Call commencing September 01, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-002310

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by May 5, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

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

Statements by May 5, 2026. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

May 5, 2026, which means all discovery has been requested, all Motions to Compel 

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

September 1, 2026, which means all discovery has been requested, all Motions to 

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

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

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

on the opposing party’s Prehearing Statement.

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

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

certain prehearing conference at any time subsequent to

Page 3

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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

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RECEIVED 

. Clark Hill 

AUG 0 4 2025 

MICHIGAN TAX TRIBUNAL 

"Ingrid A. Jensen 

Clark Hil PLC 

T (616) 608-1107 

200 Ottawa N.W., Suite 500 

F (616) 608-1167 

Grand Rapids, MI 49503 

Email: lJensen@ClarkHill.com 

T (616) 608-1100 

F (616) 608-1199 

July 31, 2025 

State of Michigan 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909-7732 

Re: 

Property Tax Consultants for Y&O Walker LLC v City of Walker 

MTT Docket No. 25-002310 

Parcel No. 41-13-01-305-004 

Dear Clerk: 

Enclosed is Clark Hill's Appearance, Answer to Petition, and Proof of Service on behalf of 

Respondent, City of Walker, in the above matter. 

Sincerely, 

CLARK HILLPLC 

Ingrid A. Jensen 

IAJ:bsd 

Enclosures 

c/enc: Jon Aylsworth 

Kelly Smith

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y&O WALKER, 

LLC, 

MTT Docket No. 25-002310 

Petitioner, 

v 

Parcel No. 41-13-01-305-004 

CITY OF WALKER, 

Respondent. 

/ 

Jon Aylsworth 

Ingrid A. Jensen (P36943) 

Property Tax Consultants 

CLARK HILL 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave SE 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49506 

Grand Rapids, MI 49503 

(269) 366-0300 

(616) 608-1107 

jack@skylinepropertytax.com 

jjensen@clarkhill.com 

/ 

ANSWER TO PETITION 

Respondent, City of Walker, by and through its attorneys, Clark Hill PLC, answers the 

Petition filed by Y&O Walker LLC, Petitioner, and states as follows: 

1. 

Respondent admits the allegations in paragraph 1 of the Petition upon information 

and belief. 

2. 

Respondent admits the allegations in paragraph 2 of the Petition. 

3. 

Respondent admits the allegations in paragraph 3 of the Petition.

Page 3

8. 

Respondent denies as untrue the allegations in paragraph 8 of the Petition. 

9. 

Respondent denies that Petitioner’s contention of value is accurate or supportable. 

10. 

Respondent requests that Petitioner’s requested relief be denied. 

WHEREFORE, Respondent respectfully requests that the Tax Tribunal dismiss the 

Petition, sustain the assessed, taxable and true cash values with respect to the property as 

established by Respondent, award the costs and fees, including attorneys’ fees, incurred by 

Respondent in the defense of this matter, and grant such other and further relief as the Tribunal 

deems just and proper. 

Dated: July 31, 2025 

CLARK HILL PLC 

NE 

Ingrid A. Jensen (P36943) 

200 Ottawa NW, Suite S00 

Grand Rapids, MI 49503 

(616) 608-1107 

Attorneys for Respondent 

By:

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y&O WALKER, 

LLC, 

MTT Docket No. 25-002310 

Petitioner, 

v 

Parcel No. 41-13-01-305-004 

CITY OF WALKER, 

Respondent. 

Jon Aylsworth 

Ingrid A. Jensen (P36943) 

Property Tax Consultants 

CLARK HILL 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave SE 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49506 

Grand Rapids, MI 49503 

(269) 366-0300 

(616) 608-1107 

jack@skylinepropertytax.com 

ijensen@clarkhill.com 

APPEARANCE 

Clark Hill PLC hereby enters its Appearance on behalf of Respondent, City of Walker. 

Dated: July 31, 2025 

CLARK HILL PLC 

1a 

Va! 7 A 

/ 

By: 

Ingrid A. Jensen (P36943) 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1107

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y&O WALKER, 

LLC, 

MTT Docket No. 25-002310 

Petitioner, 

v 

Parcel No. 41-13-01-305-004 

CITY OF WALKER, 

Respondent. 

/ 

Jon Aylsworth 

Ingrid A. Jensen (P36943) 

Property Tax Consultants 

CLARK HILL 

Representative for Petitioner 

Attorneys for Respondent 

861 Pinecrest Ave SE 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49506 

Grand Rapids, MI 49503 

(269) 366-0300 

(616) 608-1107 

jack@skylinepropertytax.com 

ijensen@clarkhill.com 

PROOF OF SERVICE 

The undersigned certifies that on the date below she served a copy of the Appearance and 

Answer to Petition to the attorneys for Petitioner at their address referenced above by first class 

mail, postage prepaid. 

This statement is true to the best of my knowledge and belief. 

#7 

5 

Dated: July 31, 2025 

Baily Rune 

Bailey Detfldff 

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Michigan Tax Tribunal 

Department of Licensing & Regulatory Affairs 

P.O. Box 30232 

Lansing, MI 48909

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

Page 1

CLARKHILL\26366\428562\283478624.v1-9/3/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

MTT Docket No. 25-002310 

 

Parcel No. 41-13-01-305-004 

 

 

Property Tax Consultants for Y&O WALKER, 

LLC, 

 

Petitioner, 

v 

 

CITY OF WALKER, 

 

Respondent.

 

 

 

 

 

 

 

 

 

/

 

Jon Aylsworth 

Property Tax Consultants 

Representative for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

Ingrid A. Jensen (P36943) 

Gregory N. Longworth (P49249) 

CLARK HILL 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1107 

ijensen@clarkhill.com 

glongworth@clarkhill.com

 

/

 

APPEARANCE 

Gregory N. Longworth hereby enters his Appearance on behalf of Respondent, City of 

Walker. 

Respectfully submitted, 

Dated: September 3, 2025 

CLARK HILL PLC 

 

By: /s/ Gregory N. Longworth 

 

Ingrid A. Jensen (P36943) 

Gregory N. Longworth (P49249) 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1100 

Attorneys for Respondent

Page 2

CLARKHILL\26366\428562\283488472.v1-9/3/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

MTT Docket No. 25-002310 

 

Parcel No. 41-13-01-305-004 

 

 

Property Tax Consultants for Y&O WALKER, 

LLC, 

 

Petitioner, 

v 

 

CITY OF WALKER, 

 

Respondent.

 

 

 

 

 

 

 

 

 

/

 

Jon Aylsworth 

Property Tax Consultants 

Representative for Petitioner 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

(269) 366-0300 

jack@skylinepropertytax.com 

 

Ingrid A. Jensen (P36943) 

Gregory N. Longworth (P49249) 

CLARK HILL 

Attorneys for Respondent 

200 Ottawa NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1107 

ijensen@clarkhill.com 

glongworth@clarkhill.com

 

/

 

PROOF OF SERVICE 

The undersigned certifies that on the date below, a copy of an Appearance was served via 

electronic mail, upon: 

Jon Aylsworth 

jack@skylinepropertytax.com 

 

Dated: September 3, 2025 

/s/ Bailey Dettloff 

 

 

 

Bailey Dettloff

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 

AW 

JUL 1 0 2055 

PROPERTY TAX 

~wAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

July 8, 2025 

RE: 

Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal 

MTT Docket# __ og) § = (00d 

3 /O 

Enclosed please find a copy of the petition containing the docket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Jor 

Aylsworth 

JA/ac 

Enclosures

Page 2

RECEIVED 

aly 

MAY 21 2025 

PROPERTY TAX 

CONSULTANTS 

Your property TAX HSHIGAN 

FAX TRIEUGA, 

May 21, 2025 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

Ji 

ylsworth 

ac 

Enclosures

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y & O Walker LLC, 

v 

MTT Docket No, 25-002310 

City of Walker, 

PETITION 

Petitioner, Y & O Walker LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is Y & O Walker LLC whose principal office or address is 210 Park Avenue STE 700, 

Oklahoma City, OK 73102. 

Respondent, City of Walker, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 41-13-01-305-004 and the subject property address is 750 Center 

Dr NW, Grand Rapids, MI 49544. The property is classified as commercial real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Kenowa Hills Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondent’s Board of Review determined an assessed value of $222,400 a 

state equalized value of $222,400 and a taxable value of $187,664. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $200,000 which would yield a 

state equalized value of $100,000 and the taxable value is $100,000. The amount in contention is

Page 4

Dated: May 21, 2025 

By: 

ya 

Jon Ayléworth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC 

Petitioner 

v 

PETITION 

~~ MTT Docket # 25-002310 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Walker 

4243 Remembrance Road NW, Walker, MI 49534 

Clerk, City of Walker 

4243 Remembrance Road NW, Walker, MI 49534 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Director of Equalization, Kent County 

300 Monroe Ave NW, Grand Rapids, MI 49503 

Secretary of School Board, Kenowa Hills Public School District 

2325 4 Mile Rd NW, Grand Rapids, MI 49544 

Secretary of School Board, Kent Intermediate School District 

2930 Knapp St NE, Grand Rapids, MI 49525 

State Treasurer, Michigan Department of Treasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909 ya

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, MI 49506 

Michigan Tax Trib unal 

ATTN: Clerk of the Court 

P.O. Box 30232 

Lansing, MI 48909

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

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

REC EIVED 

MAY 21 2025 WT. 

Clerk of the Court 

M 

AD 

Michigan Tax Tribunal 

ICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

J 

ylsworth 

ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y & O Walker LLC, 

\% 

MTT Docket No. 

City of Walker, 

PETITION 

Petitioner, Y & O Walker LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is Y & O Walker LLC whose principal office or address is 210 Park Avenue STE 700, 

Oklahoma City, OK 73102. 

Respondent, City of Walker, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 41-13-01-305-004 and the subject property address is 750 Center 

Dr NW, Grand Rapids, MI 49544. The property is classified as commercial real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Kenowa Hills Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondents Board of Review determined an assessed value of $222,400 a 

state equalized value of $222,400 and a taxable value of $187,664. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $200,000 which would yield a 

state equalized value of $100,000 and the taxable value is $100,000. The amount in contention is

Page 3

Dated: May 21, 2025 

By: 

Jon Aylsyyérth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC 

Petitioner 

Vv 

PETITION 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

fame

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

Y & O Walker LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002310

City Of Walker, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 6, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 21, 2025 

REC EIVED 

MAY 21 2025 WT. 

Clerk of the Court 

M 

AD 

Michigan Tax Tribunal 

ICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Y & O Walker LLC 

Parcel # 41-13-01-305-004, v. City of Walker 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. 

Very truly yours, 

J 

ylsworth 

ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Y & O Walker LLC, 

\% 

MTT Docket No. 

City of Walker, 

PETITION 

Petitioner, Y & O Walker LLC, through their agent, Property Tax Consultants, petitions this Tribunal as 

follows: 

Petitioner is Y & O Walker LLC whose principal office or address is 210 Park Avenue STE 700, 

Oklahoma City, OK 73102. 

Respondent, City of Walker, establishes, levies and collects the property taxes on the subject 

property. 

The property identification is # 41-13-01-305-004 and the subject property address is 750 Center 

Dr NW, Grand Rapids, MI 49544. The property is classified as commercial real property. 

Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s 

Property was originally designed to be used for commercial. 

The property is located in Kent County and the school districts of Kenowa Hills Public and the 

Kent Intermediate School District and Grand Rapids Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2025 tax year. 

For tax year 2025, Respondents Board of Review determined an assessed value of $222,400 a 

state equalized value of $222,400 and a taxable value of $187,664. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

The 2025 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $200,000 which would yield a 

state equalized value of $100,000 and the taxable value is $100,000. The amount in contention is

Page 3

Dated: May 21, 2025 

By: 

Jon Aylsyyérth, Property Tax Consultants 

861 Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Y & O Walker LLC 

Petitioner 

Vv 

PETITION 

City of Walker 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via Hand Delivery 

fame

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.