Orion Township Assessor John Attwell has submitted a 14-page report to the Orion Township Board, regarding property tax exemptions.
The report, requested by the board in May, was submitted at the June 19 meeting.
It included three pages of responses to questions asked by Clerk Jill Bastian, regarding the various roles people and groups play within the process for exemption, and a 30-page opinion from the Michigan Supreme Court filed in May.
The report was requested as a general document that could be used as an informational resource for board members and the public alike.
The request came just 40 days after Michigan Tax Tribunal Chief Judge Jack VanCoevering sided with decisions by Attwell and the Orion Township Board of Review, to not allow the Gingellville Community Center to remain exempt from state property taxes.
What remains to be seen is if this report will be the end of what has turned out to be an arduous discussion between GCC members and township officials.
At the June 19 meeting, GCC Director Pam Hutchinson asked the board why the GCC never got their turn in front of the Board of Review.
Attwell said the GCC did have their meeting, on March 9 of 2004. ‘For them to say that they didn’t have a hearing in front of the Board of Review is 100 percent false,? he said.
Attwell also noted that the decision by himself or the Board of Review had no bearing on the decision of the tribunal.
‘They’re going in with a clean slate in front of the tribunal,? he said. Attwell included an excerpt from Michigan state law in his report to this effect.
‘Appeals before the tribunal are considered ‘de novo,? which means the proceedings are new, as though the actions of the Board of Review never existed,? he stated in the report.
The report also noted that the burden of proof is on the taxpayer, and not the assessor, meaning the taxpayer must prove they are entitled to the exemption.
In the GCC case, Attwell said the center could not prove this fact to multiple people and groups, and chose ultimately not to move forward with a fourth step, which would be the Court of Appeals, as the 21-day window for filing documentation has expired.
Another item in question regarding the GCC decision at the Board of Review level concerns their reason for denying the center’s request.
Under ‘Assessed Value,? the GCC request was denied and the reason for board action was given as ‘Not a 50(c)3 Organization.?
In fact, the GCC is a 501(c)3 organization, but Attwell said this mistake by the Board of Review is irrelevant.
‘Even if they did it, it’s not pertinent,? he said. ‘The question revolved around the state property tax, not the federal exemption.
‘This is no vendetta or anything against (the GCC),? said Attwell, adding that he did what he felt was right, and that he regrets that the case went as far as it did because of the attorney fees involved on both sides.
Copies of the report are available in the Clerk’s office.