Our Motion to Amend Case Caption.pdf
Township Of Marion, Petitioner V City Of Howell, Respondent · 24-003829-TT
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS TOWNSHIP OF MARION; ROBERT W. HANVEY, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Petitioner, CASE NO.: 24-003829 v CITY OF HOWELL, Respondent. JOHN L. GORMLEY (P-53539) PETER AUGOSTINO GORMLEY LAW OFFICES, PLC CITY OF HOWELL, ASSESSOR Attorney for Defendant Assessor for City of Howell 101 E. Grand River Ave. 611 E. Grand River Ave. Fowlerville, MI 48836 Howell, MI 48843 (517) 223-3758 (517) 540-6708 PETITIONER’S MOTION TO AMEND CASE CAPTION NOW COMES Petitioner by and through its Attorney with its Motion to Amend Case Caption as follows: 1. On July 29, 2024, when completing the initial Petition form for filing with the Tax Tribunal in Section I, the Petitioner included its contact information of Robert Hanvey as the Contact person for the Township, because he was at that time the Supervisor for the Township of Marion at the time the initial Petition was filed (See Exhibit A). 1.1. Section 5 of the Petition titled “Explain the Reason for this Appeal,” states, in part, these properties were purchased by the Township (See Exhibit A). 1.2. Petitioner did include a Proof of Service showing Respondent was served and the Case Caption on the Proof of Service shows Petitioner as “Township of Marion; Robert Hanvey” (See Exhibit B). 1.3. The Petition was verified on October 16, 2024. 1.4. Robert Hanvey did not run for re-election this year and Bill Fenton was elected in his place as Township Supervisor in November 2024. Page 1 of 2
Page 2
2.
On December 2, 2024, an Order Holding Party in Default was entered against Respondent
(See Exhibit C), and on December 3, 2024, Respondent filed its Answer to Petitioner’s
Petition along its attachments.
3.
On January 28, 2025, Respondent filed a Motion to Dismiss in the above matter based on a
non-malicious clerical error stating the Petitioner is not the owner of certain real property
which is the subject matter of Petitioner’s Petition.
3.1. The Township of Marion owns the property in question in this specific matter as stated
in Section 5 of the initial Petition.
4.
Pursuant to Rule 792.10221(2), An amended petition or answer correcting only typographical
or transpositional errors must be filed by the date established by the tribunal for the filing and
exchange of prehearing statements with proof of demonstrating the service of the amended
petition or answer on the opposing parties. If the Tribunal determines that an amendment
addresses more than typographical or transpositional errors, the tribunal shall issue a notice
of no action.
WHEREFORE, Petitioner respectfully requests this Honorable Tribunal to enter an Order
amending the Case Caption specifically the Petitioner’s name to be “Township of Marion” and
enter an Order updating the contact information of Petitioner to reflect the name Bill Fenton, as
concurrently with Petitioner’s Answer to Respondent’s Motes
{ John
L.
Gogley)¢@-53539)
Attorney for Petitioner
Page 2 of 2Page 3
EXHIBIT A
Page 4
RECEIVED = AUG 07 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (YTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not. submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name ROBERT HANVEY Mailing Address (No., Street, P.O. Box or Rural Route) 2877 W. COON LAKE ROAD City or Town State ZIP Code HOWELL vi 48843 Telephone Number Fax Number 517-546-1588 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) SUPERVISOR@MARIONTOWNSHIP.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name [XN JOHN GORMLEY "GORMLEY LAW OFFICES, PLC Address (No., Street, P.O. Box or Rural Route) 101 EAST GRAND RIVER AVE City or Town State ZIP Code FOWLERVILLE MI 48836 Telephone Number Fax Number 517-220-0232 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail} JOHN@GORMLEYLAW.ONMICROSOFT.COM Section 3: Subject Property Information How many if you are more than one parcel, are they contiguous or adjoining? parcels are you Yes* No™ *H yes, use a mulliple parcel form for Information regarding any contiguous parcels. *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP} [if multiple, list first property's address] LUCY ROAD, HOWELL MI 48843 Taxing Autharity (City or Township} County CITY OF HOWELL LIVINGSTON
Page 5
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
ali that apply)
J True Cash and Taxable Value
[J Poverty Exemption
[J Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[0 Uncapping of Taxable Value
0 Eligible Manufacturing Personal Property (ESA)
Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
properties were purchased by the Township for the public purpose of protecting the Township’
s
sewer and water systems REUs (taps assigned to the property) from purchase by a speculator at
Tax Sale.
the REUs were assigned to the properties by the Township, the properties were transferred into the
ty of Howell under an existing Act 425 agreement. The Township REUs were subject to a twenty-year
Assessment that still had several years of payments remaining, but due to the change of
jurisdiction the Township could no longer assess the unpaid REU fees on the faxes.
If the properties were purchased at tax sale by a private party, the past due balance would have been
{extinguished and remaining payments would be uncertain.
The Act 425 agreement provided for a waiver of capital charges for up to 400 sewer REUSs if the property
came into the City. The City has disputed that claim and we are still negotiating a resolution.
IAs soon as we resolve the issue with the sewer REUs and the right to capital charges with the City, the
"Township will determine the next steps with regards to the property’
s continued ownership by the
ownship and potential future uses. At this point, the property is being held by the Township for a public
|purpose and is not listed or marketed for sale.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [i] Yes
[J No
If Yes, chack which BOR you attended AND attach the BOR decision: [4 March
[J July
[J pecember
If No, check the applicable reason(s):
[J Not required to attend
Assessment Change Notice was not received by Petitioner
[Hj Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[J Appeating within 35 days of State Tax Commission Order
[| Appealing within 35 days of receipt of Notice of Uncapping
Did you request a poverty exemption at the BOR? O Yes
[7] No
If Yes, check which BOR considered your application AND altach the BOR decision: [1 March
[] July
[J pecember
If No, explain why:Page 6
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation information ‘use the multiple parcel form for additional, contiguous parcels.
Parcel identification Number:
4717-01-200-004
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Vimber-Cutover
tal
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$ 205,800
Current Taxable Value as established by the BOR:
$ 205,800
What do you believe
Is the fair market value (also known as True Cash Value)?
$ 411,600
Multiply the True Cash Value by .5 and enter here. This is your
ntion of
Value.
0
k 1f you believe the Taxable Value differs from your contention of Assessed Value, enter your contention
of Taxable Value.
0
Section 8: Classification Information +only tre Mi Dep't
of Treasury may appeal this Issue to the Tribunal*
Parcel Identification Number:
Current Classification
of Property as established by Board
of Review:
Real
Personal
(check one}
0
Agricultural
Commercial
ra Residentlai
Tmbaputever
Developmental
“BY
{check one)
What
do you believe is the property's classification?
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Deveipgmenta!
‘B
(check one)
improved properly, how is the property currently being used?
If improved properly, for what use was the property designed?Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [m} Yes No Are you appealing ONLY the denlal of a Poverty Exemption or Disabled Veterans Exemption? [J ves No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in ‘contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your propesty is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 <S $100,000.01 to $500,000.00 $200.00 : 7 $Over $500,000.00 $300.00 \ If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee Is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the Slate Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature ‘required a YT 0
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
2
GOVERNOR
LANSING
DIRECTOR
:
i
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
{
Petitioner's Contact Information:
First Name/Company Name
MI.
Last Name
ROBERT
HANVEY
Valuation Information:
Pen 4717-01-200-005
Classification of Property:
=
Raa}
Parsonal (check one)
Ager
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as ‘eslablishad by the Board
of Review:
$ 109,800
Currant Taxable Value es ostablished by the Board of Review:
$ 109,900
What do you balleve
Is the falr market value (also known as True Cash Value)?
$ 218,800
Divide the falr market vaiue by
2 and anter here. This Is your contention of Assessed Value (also known as State Equalized Value),
0
Wyaur contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Velue here.
Valuation Information:
Parcel Number:
Classification of Proparty:
{
Real
Paraonal (check one)
:
[m}
i
Agricultural
Commercial au
Residentlal
Timber-Cutover
Developmental
Wlility
(check one}
M
!
Currant Assessed Value (also known as Stale Equalized Value) as established
by the Board of Review:
Current Taxable Value as established by the Board of Review:
What do you believe Is the fair market value (also known as True Cash Value)?
your contention
of Taxable Value differs from your contantion of Assessed Value, snier your contention of Taxable Value here.
|
Divide The fair market valus by 2 and entar here, This Is your contention
of Assessed Valuo (also known as State Equalized Value).
|
|Page 9
2024 BOARD OF REVIEW DECISION > =o FROM CITY OF HOWELL PETER AUGOSTINO - ASSESSOR 611 E GRAND RIVER HOWELL, MI 48843 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 4717-01-200-004 LUCY MARION TOWNSHIP SEC | T2N R4E TWP OF MARION NOW CITY OF HOWELL, 2877 W COON LAKE RD BEG AT PT N00*52'04"W 628.14 FT FRE 1/4 COR SEC |, TH, HOWELL, MI 48843-8937 N56+32'34 "W 1986.91 FT, TH NO0*51'13"W 1606.70 FT, TH 'N88*08'33"E 322.54 FT, TH S00*52'09"E 203.60 FT, TH N89*05'19"E 164.16 FT, TH S00#52'09"E 90 FT, TH N89*05'19"E 135.45 FT, TH S00*51'41"E 543.58 FT, TH S89*08'19"W 208.70 THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 4717-01-200-004 They have made the following determination based on the information you supplied. Board of Review Comments VALUE REDUCED TO REFLECT WETLANDS ON PARCEL. EXEMPTION DENIED DUE TO NO PUBLIC USE 2024 ORIGINAL ASSESSED VALUE 930,000 | 2024 "BOARD OF REVIEW" ASSESSED VALUE 205,800 | (If the above amounts are the same, no revisions have occured) 2024 ORIGINAL TAXABLE VALUE . 930,000 2024 "BOARD OF REVIEW" TAXABLE VALUE 205,800 2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 | | Please feel free (0 contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Smail Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html
Page 10
2024 BOARD OF REVIEW DECISION ce =o FROM CITY OF HOWELL PETER AUGOSTINO - ASSESSOR 611 E GRAND RIVER HOWELL, MI 48843 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 4717-01-200-005 LUCY MARION TOWNSHIP SEC 1 T2N R4E CITY OF HOWELL, COM E 1/4 COR SEC 1, TH 2877 W COON LAKE RD N00*52'04"W 122.81 FT TO POB, TH ALG FOLLOWING 10 HOWELL, MI 48843-8937 COURSES: S89*11'49"W 233.96 FT TO PT CURVE, TH I78 FT ALG ARC OF 557 FT RAD CURVE RIGHT CEN ANG I'd 18*18'37"CHD MEAS 177.25 FT BRG N81*38'52"W TO PT TANG, TH N72%29'33"W 204.63 FT TO PT CURVE, TH 167.79 F THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 4717-01-200-005 They have made the following determination based on the information you supplied. Board of Review Comments BOARD HAS DENIED EXMEPTION APPEAL DUE TO THE PROPERTY HAVING NO PUBLIC USE. THE BOARD DECIDED TO LOWER THE VALUE DUE TO WETLANDS AFFECTING THE PROPERTY. 2024 ORIGINAL ASSESSED VALUE 525,600 Bi 2024 "BOARD OF REVIEW" ASSESSED VALUE 109,900 | (If the above amounts are the same, no revisions have occured) 2024 ORIGINAL TAXABLE VALUE 525,600 2024 "BOARD OF REVIEW" TAXABLE VALUE 109,900 | 2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254-—,00.html
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EXHIBIT B
Page 12
g STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR TOWNSHIP OF MARION: ROBERT HANVEY | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.24- CITY OF HOWELL ; Respondent(s) PROOF OF SERVICE ROBERT W. HANVEY states that on JULY 29, 2024 he/she [Name of person serving/mailing petition] [date of service] served a copy Of the VALUATIONEXEMPTION APPEAL relative to the above-captioned matter upon: [Provide name and address of the party/people being served] CITY OF HOWELL PETER AUGOSTINO, ASSESSOR 611 E. GRAND RIVER AVE HOWELL, MI 48843 TranInfo:606 25767234-1 08/01/24 Chktf: 13015 Ant: $225.00 1D: MARTON TOWNSHIP Jalen pind) Janne [Signature of person who is sefyling/mailing copy] ROBERT W. HANVEY [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
Page 13
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Page 14
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Page 15
EXHIBIT C
Page 16
Rr FA STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Robert W Hanvey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003829 City Of Howell, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. See TTR 279. Respondent must file an answer within 14 days of the entry of this Order. Small Claims answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this Order.! Failure to comply with this Order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). Pp; v 7) By, Taliccia Hadn. Entered: December 2, 2024 Patricia L. Halm, Tribunal Chair MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Ml 48906
Page 17
MTT Docket No. 24-003829 Page 2 of 2 PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal's e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 219(5)