Fisher v. Sunfield Township

Petitioners appeal as of right from an August 4, 1986, decision of the Michigan Tax Tribunal.

Although the testimony at the Tax Tribunal hearing was not transcribed, the facts are not in material dispute. Petitioners’ home was built in 1865. The entire parcel of property contains 9.98 acres, outbuildings, a house, and a well and septic system. The property has been in Mrs. Fisher’s family since 1855. Originally, the property was a Centennial farm.

After Sandra’s grandmother left the home, petitioners began to restore it. The total cost of restoration amounted to $49,700 and included the…