Carlson -Final.pdf

Daniel S Carlson Business Trust, Petitioner V City Of Farmington Hills, Respondent · 25-002827-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

32781 West Eleven Mile 

Farmington Hills MI 48336 

 

The subject is located near the central quadrant of the city of Farmington Hills which 

borders the city of Farmington. The comparable properties are all located in the city of 

Farmington Hills. The subject’s neighborhood is bound by Eleven Mile to the north, 

Orchard Lake Road to the east, Ten Mile Road to the south, and Farmington Road to the 

west. 

The subject property was built in 1920. Additions were built in 1983 and 1990. The 

subject property has a 1 story style design. The subject property is reported to have 5 

bedrooms with 5.5 baths. The subject property does have a finished basement. 

The subject property sits on an approximately 2.76-acre site. The property has an 

inground pool, deck, carport and paver patios. 

The homeowner is stating they believe their fair market value is $900,000. Since the 

property sold in 2024 the taxable value became uncapped in 2025. Thus the 2025 

Assessed and Taxable values are equal. The property sold in a non-arms length 

transaction in 2026 to related parties in 2025. Thus, the property became uncapped for 

the 2026 assessment year as well. 

Property Tax Assessment: 

Parcel number: 

22-23-22-126-064 

Year TCV 

SEV 

TV 

2025 

$1,137,165 $568,580 

$568,580 

 

Parcel number: 

22-23-22-126-064 

Year 

TCV 

SEV 

TV 

2026 

 $ 1,142,998 

 $ 571,500 

 $ 571,500

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

MARKETING AND EXPOSURE PERIOD 

The subject property was originally marketed in early 2024 for $1,590,000. The listing 

price was substantially reduced to $999,900 in August of 2024 before being reduced 

again to $950,000 in October of 2024 before selling for $950,000. The property was 

purchased by Ferris State University in 2019 for a reported price of $1,100,000. The 

property was sold a short time after for $715,000 in 2020. The 2024 purchase in our 

opinion was not a totally arms-length transaction due to the over 75% reduction from 

the original listing price and the fact seller obtain the property for a favorable price 

from a university in 2020 and had substantial equity after 4 years of ownership.

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

SALES COMPARISON ANALYSIS 

 2025 

To support the city’s contention of the 2025 assessed value the comparable sales 

analysis is discussed below. Comparable sales took place between January 31, 2023, 

and April 17, 2025. The 2023 sales were included due to the lack of 2024 sales of 

similar style houses. Comparables 3 and 6 sold after December 31, 2024, but are 

included in the analysis because the sales conditions are similar to December 31, 2024. 

All of the comparables warrant adjustments for effective age. The subject property was 

built in 1920 with additions in 1983 and 1990. All of the comparables were built 

between 1964 to 1994. The comparable properties warrant downward adjustments for 

the subject’s inferior location on the main street. The adjustment is limited along this 

section of West Eleven Mile Road. 

Comparable 1 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 2 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 3 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 4 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 5 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location.

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

Comparable 6 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

After the adjustments are applied the comparables support a True Cash Value range 

between $949,101 to $1,319,858. The average indicated value of all 6 six 

comparable is $1,170,944. Due to the unique nature of the subject property it is 

difficult to place sole reliance on one sale comparable to determine the subjects 

value. 

Thus, the average indicated value for 2025 is rounded to $1,170,000. 

2026 

To support the city’s contention of the 2026 assessed value the comparable sales 

analysis is discussed below. Comparable sales took place between May 13, 2025, and 

January 9, 2026. Sale comparable 3 was negotiated prior to December 31, 2025. 

All of the comparables warrant adjustments for effective age. The subject property was 

built in 1920 with additions in 1983 and 1990. The comparables were built between 

1972 to 2019. Sale comparables 1 and 2 warrant downward adjustments for the 

subject’s inferior location on a main street. Comparable 3 does not warrant an 

adjustment because it is also located along West Eleven Mile road. 

Comparable 1 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Building Comparable 1 also warrants a greater adjustment under location due to its 

proximity to Franklin. 

Comparable 2 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 3 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches and basement square footage and finish.

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

 

 

 

 

 

The reference sale was not used in the primary comparable analysis because the sale 

occurred well after the appraisal sale date but does support the 2026 value estimate. The 

subject property is larger in acreage and significantly larger in building size (6,747 

square feet) compared to (2,978 square feet). The reference sale supports the city’s 

contention of value for the 2026 year. 

After the adjustments are applied the comparables support a True Cash Value range 

between $1,149,336 to $1,464,232. The average indicated value of all 3 six 

comparables is $1,268,263. Due to the unique nature of the subject property, it is 

difficult to place sole reliance on one sale comparable. 

Thus, the average indicated value for 2026 is rounded to $1,270,000. 

 

The sale comparables indicate the subjects True Cash Value for the 2025 

assessment year is well supported. 

The analysis supports the city’s 2025 contention of value of: 

 

$1,137,165 (True Cash Value) 

 

 

 

 

 

 

 

 

$568,580 (SEV) 

 

 

 

 

 

 

 

 

$568,580 (TAXABLE) 

Property 

Sale

Acreage

Sale

Year

Square 

Price per

Address

Price

Size

Date

Built

Feet

sf

33733 Braebury Ridge $800,000

2.1

7/16/2026

1947

2,978

$269.00

Reference sale

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

 

 

 

The sale comparables indicate the subjects True Cash Value for the 2026 

assessment year is well supported. 

The analysis supports the city’s 2026 contention of value of: 

 

$1,142,998 (True Cash Value) 

 

 

 

 

 

 

 

 

$571,500 (SEV) 

 

 

 

 

 

 

 

 

$571,500

2025 Comparable Analysis 

Feature

Subject Parcel

Comparable #1

Comp. #1 Adjustment

Comparable #2

Comp. #2 Adjustment

Comparable #3

Comp. #3 Adjustment

Comparable #4

Comp. #4 Adjustment

Comparable #5

Comp. #5 Adjustment

Comparable #6

Comp. #6 Adjustment

Parcel Number

22-23-22-126-064

22-23-01-276-023

0

22-23-01-277-004

0

22-23-11-204-004

0

22-23-12-152-011

0

22-23-12-376-031

0

22-23-14-326-019

0

Address

32781 ELEVEN MILE

27816 LAKEHILLS

0

32426 SCOTTSDALE

0

29252 SUMMERWOOD DR

0

28899 MILLBROOK

0

28575 DANVERS CT

0

26823 SHADY CREEK

0

Record Card Image

Appraisal/Sale Date

12/31/24

01/31/23

67,032

02/27/23

38,813

03/17/25

06/02/23

43,200

11/29/23

36,238

04/17/25

Land Size (Summary Acreage)

2.767

2.000

0

1.000

0

0.000

0

2.000

0

4.000

0

1.000

0

Land Value

124,311

116,500

7,811

100,000

24,311

49,500

74,811

122,595

1,716

149,160

(24,849)

62,040

62,271

Style

RANCH

CONTEMP.

0

RANCH

0

OTHER

0

COLONIAL

0

OTHER

0

CONTEMP.

0

Year Built

1920-1954

1970

0

1969

0

1968

0

1964

0

1978

0

1994

0

Effective Age

59

48

($92,169)

48

($55,688)

50

($49,613)

51

($57,600)

43

($133,800)

30

($205,538)

Square Feet

6,747

5,852

53,700

4,248

149,940

2,891

231,360

4,341

144,360

4,552

131,700

6,343

24,240

Quality

BC

A

0

B + 10

0

C + 10

0

B + 10

0

B

0

B

0

Bedrooms

5

4

0

4

0

4

0

5

0

3

0

4

0

Full Baths

5

5

0

2

18,000

3

12,000

5

0

3

12,000

4

6,000

Half Baths

1

1

0

2

3,500

0

3,500

1

0

1

0

2

(3,500)

Basement Square Feet

5,510

1,659

77,020

3,418

41,840

1,213

85,940

1,900

72,200

1,941

71,380

3,839

33,420

Fin Basement Sq. Feet

3,467

0

104,010

0

104,010

0

104,010

1,000

74,010

0

104,010

0

104,010

Garage Square Feet

2,376

1,056

16,500

528

23,100

0

29,700

939

17,963

851

19,063

844

19,150

Porches (Value)

35,056

19,900

15,156

3,347

31,709

8,233

26,823

23,612

11,444

10,204

24,852

23,759

11,297

Land Improvements (Value)

54,774

45,316

9,458

8,122

0

3,563

0

58,336

0

9,172

0

24,649

0

Location

(55,860)

(33,750)

(36,750)

(48,000)

(55,750)

(47,250)

Actual Sale Price

1,117,200

675,000

735,000

960,000

1,115,000

945,000

Net Adjustments

202,658

345,786

481,782

259,293

184,844

4,101

Net Adjustments %

18.14%

51.23%

65.55%

27.01%

16.58%

0.43%

Gross Adjustments

442,856

490,911

617,757

422,493

557,892

469,426

Gross Adjustments %

39.64%

72.73%

84.05%

44.01%

50.04%

49.67%

Adjusted Sale Price

1,319,858

1,020,786

1,216,782

1,219,293

1,299,844

949,101

Actual Sale Price $/Sq.Ft.

190.91

158.90

254.24

221.15

244.95

148.98

Adjusted Sale Price $/Sq.Ft.

195.62

151.29

180.34

180.72

192.66

140.67

Average of Comparables Method

Estimated Value:

$1,170,944

2026 Comparable Analysis for Subject Parcel 

Feature

Subject Parcel

Comparable #1

Comp. #1 Adjustment

Comparable #2

Comp. #2 Adjustment

Comparable #3

Comp. #3 Adjustment

Parcel Number

22-23-22-126-064

22-23-12-227-032

0

22-23-15-352-009

0

22-23-23-127-015

0

Address

32781 ELEVEN MILE

30545 INKSTER

0

26186 PILLSBURY

0

30527 ELEVEN MILE

0

Record Card Image

Appraisal/Sale Date

12/31/25

05/13/25

28,000

08/11/25

8,000

01/09/26

0

Land Size (Summary Acreage)

2.767

2.000

0

1.000

0

1.350

0

Land Value

124,311

114,840

9,471

69,333

54,978

99,000

25,311

Style

RANCH

RANCH

0

TRI-LEVEL

0

COLONIAL

0

Year Built

1954

1987

0

1972

0

2019

0

Effective Age

59

29

($364,000)

41

($182,000)

8

($382,500)

Square Feet

6,747

4,564

130,980

3,423

199,440

2,917

229,800

Quality

BC

B

0

C

0

C + 10

0

Bedrooms

5

2

0

4

0

4

0

Full Baths

5

6

(6,000)

3

12,000

4

6,000

Half Baths

1

0

3,500

0

3,500

0

3,500

Basement Square Feet

5,510

4,353

23,140

0

110,200

1,283

84,540

Fin Basement Sq. Feet

3,467

4,353

(26,580)

0

104,010

0

104,010

Garage Square Feet

2,376

1,378

34,930

1,000

48,160

1,043

46,655

Porches (Value)

35,056

4,265

30,791

2,123

32,933

3,036

32,020

Land Improvements (Value)

54,774

78,928

0

34,385

0

14,921

0

Location

(160,000)

(40,000)

Actual Sale Price

1,600,000

800,000

1,000,000

Net Adjustments

(135,768)

391,221

149,336

Net Adjustments %

8.49%

48.90%

14.93%

Gross Adjustments

817,392

795,221

914,336

Gross Adjustments %

51.09%

99.40%

91.43%

Adjusted Sale Price

1,464,232

1,191,221

1,149,336

Actual Sale Price $/Sq.Ft.

350.57

233.71

342.82

Adjusted Sale Price $/Sq.Ft.

217.02

176.56

170.35

Average of Comparables Method

Estimated Value:

$1,268,263

Sorry, we have no imager

Map data ©2026 Google 2 km 

Report a map error

A

32781 West Eleven Mile

Farmington hIlls

B

27816 Lakehills

Farmington hIlls

C

32426 Scottsdale

Farmington hIlls

D

29252 Summerwood

Farmington hIlls

E

28899 Millbrook

Farmington hIlls

F

28575 Danvers

Farmington hIlls

G

26823 Shady Creek

Farmington hIlls

×

We use cookies to improve user experience, and analyze website traffic. For these reasons, we may share your site usage data with our analytics partners. By continuing to the site, you consent to store on your

device all the technologies described in our Privacy Policy. Please read our Terms and Conditions and Privacy Policy for full details.

10/14/26, 12:43 PM

BatchGeo - Sales Comparison Map

https://batchgeo.com/map/efe5e007f4dc50ee8c57ff5bf07dbdec

1/2

10/20/26, 4:19 PM 

rou sows 

Unie, 

Keego Harbor 

@ 

5 

ass 

Lak 

COMMERCE 

re 

WESTACRES 

Lake Village 

Wolverine 

Lake 

Walled Lake 

Franklin 

Woo. 

CREEK FARMS 

Farmington 

LIBERTY PARK 

Hills 

@ 

> 

4 

Novi 

ORCHARD HILLS 

Co) 

Farmington 

LAGE 0AKS 

© 

CHASE FARMS 

® 

& 

:| 

Northville 

® 

ww 

a 

Y 

Googie 

Ta | 

hi 

Plymouth 

Livonia 

Marker 

) 

Street name 

A 

32781 W Eleven Mile 

B 

30545 Inkster 

[9 

26186 Pillsbury 

D 

30527 Eleven Mile 

https://batchgeo.com/map/857efeccd1d93d944f462d9c519be8at 

CASTLE ROUGE 

Map data ©2026 Google 2km 

BatchGeo - Sales Comparison Map 

J Fin 

Po 

Bloomfield 

Hills 

CHARING CROSS 

5LOOMFIELD 

VILLAGE 

Birmingham 

Beverly Hills 

Berkley 

Lahm 

: 

(©) 

3 

© 

Village 

Et 

Hunt 

Southfield 

? 

Oak Park 

\ 

BERG-LAHSER 

O'AIR PARK 

FIVE POINTS 

HOLCOMB 

COMMUNITY 

THE Eve OLD REDFORD 

NORTH 

ROSEDALE PARK 

ROSEDALE 

Bg 

hook 

PARK HISTORIC 

Dis’ TRICT 

GRANDMONT 

ELIZA HOWELL 

FRANKLIN PARK 

city 

Farmington hills 

Farmington hills 

Farmington hills 

Farmington hills 

Report a map error 

12

SUBJECT PROPERTY PHOTOS DURING 2024 MARKETING

fl 

WN 

gy — 

= 

py | 

0) 

— 

= 

8 

TT 5 

! 

Ff = 

ch been 

a 

hw» 

= 

Fl 

gr 

ey, ! 

[tml 

Uy 

oe

il Lig 

Lo 

I 

1 

» 

ir 

Il

20/8° TY 

0ST 22h 

000°€6€ 

0ST 62 

2202 ¥31N3 Viva 

8T0Z/80/TT 

TW 

209/‘8€Y 

06S ‘Eb 

02S ‘TTY 

020°2€ 

£202 

Q3ILD3ASNI 

0Z0Z/9T/€0 Hamp 

2069 09% 

OTE ‘TES 

0ST ‘69% 

09129 

¥20¢ | ¥3IN3 VIVA 

0202/70/90 HAM _ 

n08s ‘89S 

WOS8S ‘896 

086 ‘895 

0290S 

09129 

§20Z| 

3Bym 

usaym 

oym FE 

anLeA 

J3y30 

M3 LADY 

anjeA 

anjeA 

anLea 

9|qexeL 

LeunqLJL 

40 pJeog 

passassy 

BuLp| Lng 

pue 

Jean 

uteld pooLd 

pue|1am 

auLAey 

FULRERER-Y 

puod 

papoom 

duems 

padesspue 

yb LH 

" 

won| 

Fa 

Rat 

) 

Bui Loy 

dviW "770d 9T0Z ¥04 LINIWLSNCAV SY 1IVL3a 

yee 

DNIQ1ING OL 39V¥VD ANZ IAOW ST/90/0T 

876°€S 

= an|BA Ysed andl sjuswdAoJdwI pueT palewrls3 

|[eloL 

L 

611220 

659°T 

6L 

1 

00°00T‘Z 

ONIdVISANY1 

311s 

*avW HLIM @3SSNISIA "NOILYD0T WII4NOD 

anjeA ysed 

pooo % 8zLs 

91ey 

uoLidLadsag 

40 Aydeabodol 

OL 378VYNN 

 "INIWLSNCAY SY WILSAS WO¥4 

(S)Wa1I 9dB|d 

UL Lun 

“SLLan punodBuspun 

S1¥0d¥VD 

7 QIAOWIY-MIIAIY Q¥0DI¥ $T/0€/9 

760:¥T 

[013 

006 

07°28 

JLise|d 

:s|00d 

SOLILL 

LIN 

PJepuUBlS 

EST 

€T 

69 

228 

61 €¢ 

pues 

uo >dLJda 

:d/m/a 

LALLY 

pJep 

SZPTZZ0 

™HIDIYE YOIWILXI 

© ISNOH 

40 14 

DS 

S8¥ CT 

AS 

0995 

18° € 

buLred Jie :d/M/a 

s3ybL7 333.3 

Q3153¥¥0D 

 ‘HOLINS X3dV 43ILVI¥D 60-/Z-V 

288°2T 

6/ 

I 

8T"S68°ST 

pJepuels 

:(s)oogqazed 

quand 

anjeA ysed 

poos % °zLs 

a1ey 

uoLidrJadsad 

ses 

S2UBN| JUI/SIUBMNOD 

S®1BWL1S3 3S0D JusWaAoJdwI puel 

514133(3 

JIMS 

£90 dd 

Ja1em 

T0-6-/ 9% ® Sb S101 40 1d ST 3 OSTV 

‘Das 

TIE ‘bZT 

= anLeA puel 

*31s3 

|e1ol 

S9JDV [BIOL //°7 

‘1994 1UOJ4 

[BNIDY SOF 

JLemapLs 

OL 14 05°/6 M 00-9€-68 

N HL 

"1d §¢°/0T 

3 

‘uoLie| 

nd ed 9beadde 

[P1601 Syl 01 9INGLJIUOD 10U Op IBYL SAUL] SSI0UDP 

x 

JOM3S WJ01S 

8y-¢¢-59 

S HL 

"1d py 

N HL 

“¥0D 107 MS LV 

T6488 

00T 

 000°€E 

 So43v 27-1 

SRV CT 

peoy pared 

538 OX3 

zy 1071 AOOMIDAIY 

ZZ DIS 

‘36¥ 

‘NIL 

00099 

00T 

00099 

Sd®JdV 00°'T 

JV 

T 

> 

peoy 

[3ABJD 

uoLidLadsag 

xel 

00 

*00T 

0 

000070 0000°T 00°S2¢ 00°SZT 

T 

3IDV.INO¥US 

peoy 1Jia 

00 

=00T 

0 

0000°0 0000°T 00°S8€ 00°0¥Z 

T 

3IDV.LNOUH 

an eA 

uoseay 

"[pvy @3ed 

yidea 

31uodd 

yideg 

obeiuousd 

 uoradiudssa 

sauawaAos 

dwt 

x SJ032Bd 

4 

o11qnd 

0TD3S 378V.L ANV1 0TD3S 9[GeL puel Jo4 S3IBWLISI dN[BA pue] 

quesen| 

| 

ponoudur 

£00T-9¢€8y In SIRES Taras 

a3so1d 

2150/T8d| 

/T0Z/TT/SO 

¥IVd3¥/¥3LTV/AaV “SIMS 89T :V4L/ADL SOT‘ZET‘T ADL 353 S207 

STU. SINISE 

+S TaTNeg ‘Nota 

a3so1d 

0220/Tdd| 

£10Z/9T/S0 

buLqun|d 

10Z doL 

SSRUPPY/BUEN S$, JDUMO 

a3so1d 

Zv€08Tdd| 

8102/22/90 

buLqun|d 

%0 

"3°d°d 

a3so1d 

9€/06Tdd| 

6T0Z/TIT/TT 

buLqund 

1SIA HOS DIT8Nd NOLONIWYVH 

:[00YdS 

31IN NIAIT3 T8/2€ 

snieis 

JaqunN 

a1eq 

(s)aLwaad buLp|Lng 

:6ULUOZ| OYJWI-TVILNIAISIY 

:SSE|D 

ssaJppy A14adoud 

a3aa 

000: 0000 

HLONIT S,WdV-£0 

am| 

£96T/T0/£0 [000° ¥S 

00° 00T 

a3aa 

99:/8€¥S 

1SNYL 40 1N0/OLNI-¥T 

am 

610Z/TT/0T 

|000°00T‘T 

ALISYIAINN F1VIS ST¥¥34| 

¥ 

B® 

 ILVISI 39030 ‘ATTY 

00°00T 

a3aa 

069: ¥Sv¥S 

ANIWNYIAOD-ET 

am 

0z0Z/61/90 

[000°STZ 

NIANV1D 

‘LI¥VAW| 

ALISYIAINN ILIVIS SI¥¥3d 

00T 

a3aa 

STZ:6£86S 

HION3T S,WiV-£0 

am! 

$202/52/TT 

000006 

3NISNG 

°S TIINVA ‘NOSTAVD 

NIANVID 

‘LIAVW 

Tsuedl 

Ag 

obed 

» 

adAL 

?1ea 

9d Lud 

3udud 

paL4Ldan 

Jaq 

9[BS 40 SwJaL 

3suT 

ales 

ales 

991URID 

Jojueds 

9202/€2/0T 

uo paiuLad 

pue|yeo 

:Aiunod 

STTIH NOLONIWYVH 40 ALID 

:UOLIDLPSLAN( 

$90-92T-¢2-€2-2C 

:49uNN |ddJed

ogi 

9 buLys poom 

:jo0y 

22€ 

eddy 1uodued 

:9beaes uwsg 

0 

:JOO[d4 

"Du0d 

ON 

0 

:eadv abeuols 

0 

:pood % 

9p 

ready 

Q 

:sJ400Q 

"Yydsw 

0 

:s400d ‘ony 

SOA 

I paystLuld 

youl 

zy 

:uoLiepunod 

LLeM 

T 

:|Lem uowwod 

0 

:°USA Bu03lS 

96 USA dDLJg 

2LJg 

:J40LJ4DIXT 

og 

:sse[d 

Jed 

z 

:A3ideaded ued 

$S6T 

13 

LNG JIA 

sbeJses 

(£1) 

9202/€2/01 

poom pa1eaJl 87/ 

ddm|08 

(A401s 

T) 

ddd 08 

rom 

wa1SAS A1L4ndas 

WwNN>eA 

|BJd31u3d 

Jo1d>edwod ysedl 

eunes 

abuey 

ues|d J|8S 

abuey puepuels 

906856 

:°ATD'L pa1ewlls3 

669‘¥85 

:1s0D> Jdaa 

|eloL 

Zv0‘969‘T 

:MON dseg 

|e1ol 

/¥/9 

1EdJV J400|d 

65 

:9bv 

"29443 

OABMOJD LW 

Dg 

:sse[d 

udA0 

BD paitoA-1294La 

qni- dad 

Lzzndec 

9A01S poom 

qnL 

Lzznder 

WodJ433UI 

POOH P33IUSA 

POOH pa1udAuN 

gnL 30H 

ued UIA 

J91B9H yleg 

YlJeaH pasted 

fy 

J03B|NDJLD 1B3H 

A401s 

Zz qegaud 

AJ403S 

T qegadd 

A401S 

7 J0LJ91X3 

AJ401S 

T JOLJ®IXT 

|Z 

xxxP991UBJIENG 10U INQ D|RL|DJ PAWIIP ULDJDY UOLIBWUOIUT sys 

:SWelI 

wns dun] 

>11das 

"ed 000¢ 

511das 

[ed 000T 

LLeM Jo1em 

Jamas 

dL 

gnd 

J91eM OL|gnd| 

T 

Jamas/Ja1em 

(¥T) 

ued JUdA 

BA0D|V gnL DLWeJdD|§ 

SULBM d| LL DLwedsd 

J00|d 

d| LL DLWeJdD|9 

Jamoys @1ededss|T 

NULS BUIX3 

19 LOL BJ1X3 

puLqun|d 

ON 

1e9H J@1BM JEB|OS 

Lenuen 

‘Jauljos 

olny 

‘Jauijos 

yieg sdnmixid 

z|T 

yieg sdnixid 

€|§ 

(s)34naxLd abedsav 

butqunid 

(£1) 

Mma4 

*aAv| 

X | Auen 

$1910 

"23|3 

JO 

"ON 

ULW 

‘pao 

X| 

x3 

S94nixL4 

Jo *|end/ 

oN 

9D LAJRS 

sduy 

002 

5L4329(3 

(21) 

@J'UJNd poom 

JLV 

|eJiusd 

buL|00D>/buLleaH 

ON 

dund 

3eaH 

swedg 

[991s 

:dns*siud 

:ua7 paidoddnsun 

NoLdg 

:AsuwLyd 

9buLys 1reydysv, 

x 

"2°09T 

‘0Txz 

:sastoc| 

P3YS 

del 

jJoddns dood 

(OT) 

Pe ous 

pe 

X 

(Vv) 

sJooa 

1nhoy [em Q 

Joon 

(6) 

4s 

J400[4 

ON 

(8) 

sJooa 1noy em 9 

SU93JDS 

7 SWJ01S| 

X 

4s 

BuLALT|Z9¥€ 

sJ00g olled 

4S 

uoL1ed.4d9y 

ysiuid uswased 

(6) 

4004 91942U0d X 

pOOM pa1edJL 

Quo1s 

*2U0D paJnod OT 

32018 

‘Ju0d 

uswasesa 

(8) 

0°0 

:sistor 

03 3ybLaH 

"47S 690T 

:qelS 

'4°S 6G 

iLMedd 

"47S QTSS 

:3luswaseg 

uoLleAedxa 

(2) 

sbuL| Led 

(9) 

POOMpJEBH 

:J3y3l0 

POOMpJEBH 

:J3Yy3l0 

SLL 1uaydaL 

sJoo[4 

(S) 

‘2H 

X pLlOS 

s100a 

[00D 

7 1BIH 

PDIJOL| 

X || [ews 

pJo, 

X | 

61 

@deudnd 

Joo|d/| [em 

$19S0|D 

JO 

9ZLS 

J91e9H @deds 

uw 

paol 

x | x3 

ISH 

LLBM O1J10913 

" 

UoLaeJ0d0a 

 wLdL 

(400 J-uL) 

JueLpey 

: 

JueLpey 

-|Ldd 

"7913 

9%L poom 

pa|aued 

pJeogaseg d143d9|3 

4931se|d| 

x | 

[|emAld 

J91eM 10H padJod 

(A401S 

T) 

ddM $22 

(A401s 

T) 

d39D|zse 

(A4031s 

T) 

ddd ¢ST 

2dAlL |eauv 

s)29a/sayd40d 

(91) 

uo paiutud 

papLs omL'T 

LesodsLa abequesn 

$312n@ 

/M JLV padJod 

dels swes/puz T 

JaysemysLa|T 

S32n@ 0o/m JLv pId.Jod 

AJ01S 

Z J40LJdIUT 

dol 00D T 

wes1s 

Leod 

poom 

AJ401S 

T JOLJ9IUT 

sode|dadtd 

(ST) 

“MO 

LV ®duelL|ddy 

sut-iLtng 

(ST) 

CIE] 

LLO 

sen 

xX 

buL|ood/buLiesH 

(TT) 

¥90-92T-2¢-€¢-¢¢ 

:43qUnN 

|3dJed 

JoLuaaur 

() 

bueyuaano J4ayao|o 

bueyasno uodd 

0 

uoLle|NSuI 

|X 

ybnouisane3 

(r1uo0d) 

Jooy 

(g) 

sse|9 9[qnoa 

X 

juawased 

9pLLS 

"ZLJOH 

bunH 

a|qgnoa| 

Xx 

yses 

[AULA 

yses 

|eiaw 

yses 

poom, 

Xx 

CE] 

"AAV 

X 

Aue 

smoputm 

(2) 

uoLlB|NSUI| 

X 

| Lews 

"AAV 

X 

abueT 

yoLJg 

LAULA/wnuLwn|y, 

X 

91 buLys/poom 

JoLua3ix3a 

(1) 

swooupag|§ 

J0o|4 

pug 

J400|4 1ST|6 

Juswased|y 

1SL7 wooy 

1UOL3ILpUOd 

¥S6T 

1LLng 

JA 

HONVY 

:9|A1s buLp|Lng 

pood 

066T 

pa | apoway 

aweJd poom 

X 

[wed d-v 

xa dna 

SWOH umoL 

SWOH 

3 | LOW 

Al Lwes 

3|buLs| 

x 

adAL buLp| Lng 

T 40 

T BuLpLLng |eLIudpLsdY

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

DANIEL § CARLSON TRUST 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25-002827 

CITY OF FARMINGTON HILLS 

Respondent(s) 

PROOF OF SERVICE 

ROBERT PARRETT 

states that on 

10/23/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the VALUATION DISCLOSURE 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

MTT P.O. BOX 30232, LANSING, MI 48909 

AND 

JOHN A CARLSON, SHIFMAN & CARLSON PC 

33533 W 12 MILE ROAD, SUITE 295 

FARMINGTON HILLS, MI 48331 

[Signature of person who is serving/mailing copy] 

ROBERT PARRETT MAAO

← View full record