Schwass v. Riverton Township

Petitioners appeal by right an order of the Michigan Tax Tribunal (MTT) affirming respondent’s assessment of their real property. We affirm. This appeal has been decided without oral argument. MCR 7.214(E).

Petitioners are two husband-and-wife couples, Roy and Susan Hackert and Theodore and Joan Schwass. All the real estate at issue was owned by two partnerships, Tero Farms and KaJo Farms, of which Roy Hackert and Theodore Schwass were the only partners. The partnerships deeded the real estate parcels to one or the other of the individual partners and their respective spouses. Following these…