Pecher.pdf

Mandy Pecher, Petitioner Vs. Township Of Larkin, Respondent · 26-000380-TT

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RECEIVED 

MANDY PECHER 

JAN 

1 3 2026 

4251 

E. MONROE ROAD 

MICHIGAN TAX TRIBUNAL 

MIDLAND, MICHIGAN 48642 

PHONE +1.989.928.3730 

E-MAIL MPECHER@ME.COM 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909-8032 

January 5, 2026 

Re: Filing of Notice of Appeal / Petition 

Parcel No.: 090-023-400-000-00 

STC Petition No.: 154-2023-0089 

Property: 4251 E. Monroe Road, Midland, Michigan 

Dear Clerk of the Michigan Tax Tribunal: 

Enclosed please find for filing the Notice of Appeal 

/ Petition appealing the State Tax 

Commission Official Order dated December 16, 2025, pursuant to MCL 205.735a(6). 

Also enclosed is the required filing fee payable to the Michigan State Treasury, together 

with a Cover Sheet and Proof of Payment. 

Please 

file the enclosed documents and assign 

a Tribunal docket number 

at your 

convenience. 

Kindly return a file-stamped copy for my records. 

Thank you for your assistance. 

Respectfully submitted 

— 7 

2 

Traninfo 

Mandy Pecher 

ELLE 0 

22-1" 

01/12/26 

fink: $50.00

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

In re: Petition of: 

JOSEF GREGOR HABSCHEID 

Petitioner before the State Tax Commission 

Parcel No.: 090-023-400-000-00 

Property Address: 4251 E. Monroe Road, Midland, Michigan 

STC Petition No. 154-2023-0089 

Appellant / Property Owner: 

Mandy Pecher 

4251 E. Monroe Road 

Midland, MI 48642 

DOCUMENT FILED: NOTICE OF APPEAL / PETITION 

Filed Pursuant to MCL 205.735a(6) 

Date of Filing: January 5, 2026

PROOF OF PAYMENT — FILING FEE 

I certify that the required filing fee for this matter has been paid as follows: 

Amount Paid: $50.00 

Method of Payment (check one): 

[J Check 

/ 

Money Order 

/ Ce shyiee 

¢ duecle 

0 Credit Card / Electronic Payment 

Check / Money Order No. (if applicable): 

Payable to: Michigan State Treasury 

Purpose of Payment: Filing Fee — Michigan Tax Tribunal Notice of Appeal 

Parcel No.: 090-023-400-000-00 

I certify that the foregoing information regarding payment of the filing fee is true and 

correct. 

Date: 

[]¢ 

[ 

z¢ 

A 

Leiter 

Mandy Pecher 

Appellant / Property Owner

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

In re: Petition of: 

JOSEF GREGOR HABSCHEID 

Petitioner before the State Tax Commission 

Parcel No.: 090-023-400-000-00 

Property Address: 4251 E. Monroe Road, Midland, Michigan 

STC Petition No. 154-2023-0089 

Appellant / Property Owner: 

Mandy Pecher 

4251 E. Monroe Road 

Midland, MI 48642 

NOTICE OF APPEAL / PETITION 

(Appeal from State Tax Commission Official Order) 

I. 

JURISDICTION 

Appellant appeals as of right from the Official Order of the State Tax Commission dated 

December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 

et seq. This Tribunal has 

jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable 

value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 

1I. ORDER APPEALED FROM 

Appellant appeals from the Official Order of the State Tax Commission dated December 

16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- 

referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL

by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, 

including but not limited to: 

a. Adopting a valuation inconsistent with the evidentiary record; 

b. Departing from the valuation recommendation stated on the record during the administrative 

hearing without findings or explanation; 

¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and 

d. Failing to issue findings sufficient to permit meaningful review. 

Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as 

permitted by law. 

IV. EXPRESS 

RESERVATION 

OF 

RIGHTS 

(Administrative 

Record, 

FOIA, 

and 

Supplementation) 

Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. 

Appellant has submitted: 

o 

A formal written request for the complete administrative record (including hearing audio) 

submitted to the State Tax Commission; and 

o 

A Freedom of Information Act request pursuant to MCL 15.231 et seq, seeking, inter 

alia, the audio recording of the administrative hearing, internal recommendations, and 

materials relied upon in issuing the December 16, 2025 Order. 

Appellant expressly reserves the right to: 

o 

Supplement the record before this Tribunal; 

o 

File motions to compel or supplement the administrative record; 

o 

Amend or expand legal and factual arguments based on the contents of the hearing audio 

and other responsive records; and 

o 

Seek appropriate procedural or evidentiary relief if the administrative record proves 

incomplete, inconsistent, or deficient. 

Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.

¢. 

Grant such other and further relief as is just and proper. 

Respectfully submitted, 

Date: [5/26 

(7. 

2 ete 

— 

Mandy Pecher 

Appellant / Property Owner 

4251 E. Monroe Road 

Midland, MI 48642 

Telephone: 989.928.3730 

Email: mpecher@me.com

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

In re: Petition of: 

JOSEF GREGOR HABSCHEID 

Petitioner before the State Tax Commission 

Parcel No.: 090-023-400-000-00 

Property Address: 4251 E. Monroe Road, Midland, Michigan 

STC Petition No. 154-2023-0089 

Appellant / Property Owner: 

Mandy Pecher 

4251 E. Monroe Road 

Midland, MI 48642 

NOTICE OF APPEAL / PETITION 

(Appeal from State Tax Commission Official Order) 

I. 

JURISDICTION 

Appellant appeals as of right from the Official Order of the State Tax Commission dated 

December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has 

jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable 

value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 

II. ORDER APPEALED FROM 

Appellant appeals from the Official Order of the State Tax Commission dated December 

16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- 

referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL

by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, 

including but not limited to: 

a, Adopting a valuation inconsistent with the evidentiary record; 

b. Departing from the valuation recommendation stated on the record during the administrative 

hearing without findings or explanation; 

¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and 

d. Failing to issue findings sufficient to permit meaningful review. 

Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as 

permitted by law. 

IV. EXPRESS 

RESERVATION 

OF 

RIGHTS 

(Administrative 

Record, 

FOIA, 

and 

Supplementation) 

Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving, 

Appellant has submitted: 

o 

A formal written request for the complete administrative record (including hearing audio) 

submitted to the State Tax Commission; and 

o 

A Freedom of Information Act request pursuant to MCL 15.231 et seq., seeking, inter 

alia, the audio recording of the administrative hearing, internal recommendations, and 

materials relied upon in issuing the December 16, 2025 Order. 

Appellant expressly reserves the right to: 

o Supplement the record before this Tribunal; 

o 

File motions to compe! or supplement the administrative record; 

o Amend or expand legal and factual arguments based on the contents of the hearing audio 

and other responsive records; and 

o 

Seek appropriate procedural or evidentiary relief if the administrative record proves 

incomplete, inconsistent, or deficient. 

Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.

¢. 

Grant such other and further relief as is just and proper. 

Respectfully submitted, 

Date: 1/5/26 

(7. 

2ete 

— 

Mandy Pecher 

Appellant / Property Owner 

4251 E. Monroe Road 

Midland, MI 48642 

Telephone: 989.928.3730 

Email: mpecher@me.com

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

In re: Petition of: 

JOSEF GREGOR HABSCHEID 

Petitioner before the State Tax Commission 

Parcel No.: 090-023-400-000-00 

Property Address: 4251 E. Monroe Road, Midland, Michigan 

STC Petition No. 154-2023-0089 

Appellant / Property Owner: 

Mandy Pecher 

4251 E. Monroe Road 

Midland, MI 48642 

NOTICE OF APPEAL / PETITION 

(Appeal from State Tax Commission Official Order) 

I. 

JURISDICTION 

Appellant appeals as of right from the Official Order of the State Tax Commission dated 

December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 

et seq. This Tribunal has 

jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable 

value, Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 

II. ORDER APPEALED FROM 

Appellant appeals from the Official Order of the State Tax Commission dated December 

16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- 

referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL

by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, 

including but not limited to: 

a, Adopting a valuation inconsistent with the evidentiary record; 

b. Departing from the valuation recommendation stated on the record during the administrative 

hearing without findings or explanation; 

¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and 

d. Failing to issue findings sufficient to permit meaningful review. 

Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as 

permitted by law. 

IV. EXPRESS 

RESERVATION 

OF 

RIGHTS 

(Administrative 

Record, 

FOIA, 

and 

Supplementation) 

Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. 

Appellant has submitted: 

o 

A formal written request for the complete administrative record (including hearing audio) 

submitted to the State Tax Commission; and 

o 

A Freedom of Information Act request pursuant to MCL 15.231 et seq., seeking, inter 

alia, the audio recording of the administrative hearing, internal recommendations, and 

materials relied upon in issuing the December 16, 2025 Order. 

Appellant expressly reserves the right to: 

o Supplement the record before this Tribunal; 

o 

File motions to compel or supplement the administrative record; 

o Amend or expand legal and factual arguments based on the contents of the hearing audio 

and other responsive records; and 

o 

Seek appropriate procedural or evidentiary relief if the administrative record proves 

incomplete, inconsistent, or deficient. 

Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.

c¢. 

Grant such other and further relief as is just and proper. 

Respectfully submitted, 

Date: [5/26 

7. 

Zeta 

— 

Mandy Pecher 

Appellant / Property Owner 

4251 E. Monroe Road 

Midland, MI 48642 

Telephone: 989.928.3730 

Email: mpecher@me.com

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MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909-8032 

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