25-003833.pdf

Xap Enterprises, Petitioner Vs. City Of Battle Creek, Respondent · 25-003833-TT

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RECEIVED 

JAN 0:5 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Xap Enterprises, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 25-003833 

City Of Battle Creek, 

Respondent. 

ORDER OF DISMISSAL 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; _ NW3d__ (2025). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the case. 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; 

it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and,

MTT Docket No. 25-003833 

Page 2 of 2 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. 

If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” 

If 

the claim is filed more than 21 days after the entry of the final decision, 

it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

; 

) 

By: 

Talley 

oF. Ha hrs 

Patricia L. Halm, Tribunal Chair 

Entered: December 12, 2025 

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 provided by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL 

XAP ENTERPRISES, Petitioner, 

v 

CITY OF BATTLE CREEK, Respondent. 

MTT Docket No. 25-003833 

PETITIONER’S MOTION FOR RECONSIDERATION 

Petitioner, Xap Enterprises, moves for reconsideration of the Order of Dismissal entered on 

December 12, 2025. Petitioner asserts that a manifest error exists in the dismissal based on the 

following: 

1. Violation of Constitutional Due Process The Tribunal dismissed this case citing the May 31 

filing deadline under MCL 205.735a(6). However, Petitioner never received the 2025 Notice of 

Assessment required by MCL 211.24¢. Under Sidun v. Wayne Co. Treasurer, 481 Mich 503 

(2008), the government must provide notice "reasonably calculated" to apprise parties of an 

action. Because the City failed its statutory duty to provide notice despite Petitioner timely filing 

a Property Transfer Affidavit in October 2024, the deadline was constitutionally tolled. 

2. Jurisdictional Exception Per Parkview Village Assoc v. City of Warren, 244 Mich App 383 

(2001), statutory deadlines for appeal assume the taxing authority has complied with mandatory 

notice requirements. Without the 2025 Notice, the jurisdictional "clock" for the March Board of 

Review and the subsequent May 31 Tribunal deadline never legally commenced. 

3. Equitable Context and Manifest Injustice Petitioner is a first-time investor in Michigan real 

estate. In all prior investment experience, property assessments were based on actual market 

value. Petitioner had no reason to anticipate an assessment of $1,417,400 TCV for a property 

purchased on October 1, 2024, for $400,000.00. As verified by the ALTA Settlement 

Statement (Exhibit B), the purchase price was explicitly allocated as $400,000.00 for the real 

property, with a separate $200,000.00 for an asset purchase. To uphold a dismissal where the 

assessment is over 350% of the verified arm's-length purchase price—and where notice was 

never provided—constitutes a manifest injustice. 

4. Conclusion Petitioner acted with immediate diligence upon discovering the error in the July 

2025 tax bill. Petitioner has included the required $50.00 filing fee for this motion as mandated

o 

Exhibit C: Notarized Affidavit of Non-Receipt of 2025 Assessment Notice. 

o 

Exhibit D: Michigan Tax Tribunal Order of Dismissal dated December 12, 2025. 

« 

Exhibit E: Signed Proof of Service. 

Respectfully submitted 

ans 

Ol 

Mawsele 

© on 

Marisela Ellwanger, Managing MembetDated: December 29, 2025

AFFIDAVIT OF NON-RECEIPT OF ASSESSMENT NOTICE & TRUE CASH VALUE 

1, Marisela Ellwanger being first duly sworn, depose and say: 

ii 

2. 

I am the Managing Member of XAP Enterprises LLC, the owner of the property located 

at 2 W Michigan Ave, Battle Creek, MI (Parcel 0252-00-037-0). 

XAP Enterprises LLC purchased this property on October 1, 2024, in an arm’s-length 

transaction for a total of $600,000, with $400,000 specifically allocated to real 

property. 

I timely filed the Property Transfer Affidavit (PTA) in October 2024 confirming this 

transaction. 

I am the individual responsible for receiving all legal and tax correspondence for the 

LLC. I hereby attest that no 2025 Notice of Assessment for the subject property was ever 

received by the LLC. 

Because no notice was received, Petitioner was deprived of the opportunity to inform the 

Board of Review that the 2025 SEV of $708,700 (implying a $1,417,400 TCV) is more 

than 3.5 times the actual market value established by the October 2024 sale. 

Petitioner was unaware of this inflated assessment until the July 2025 tax bill was issued, 

after statutory deadlines had passed. 

Signature and Notary Block (Houston, Texas) 

Dated: December 29, 2025 

Mow sel 

Elly 2 

Marisela Ellwanger Managing Member, XAP Enterprises LLC 

STATE OF TEXAS ) COUNTY OF HARRIS) 

The foregoing instrument was acknowledged before me this 29th day of December, 2025, by 

Marisela Ellwanger. 

Notary Public, State of Texas My Commission Expires: 

09 

0H | 20? 9

WARRANTY DEED 

; 

File No. 20214314 

KNOW ALL MEN BY THESE PRESENTS: That 

William J. Schroer Living Trust dated October 15, 1996 

whose address is 

5155 Jones Road, Battle Creek, MI 49017 

convey(s) and warrant(s) to 

XAP Enterprises, LLC, a Michigan limited liability company 

whose address is 

110 E. Danaher St., Ludington, MI 49431 

M 2 

Land situated in the City of Battle Creek, County of Calhoun, State of Michigan 

SEE ATTACHED EXHIBIT A FOR COMPLETE LEGAL DESCRIPTION 

Commonly known as 2 

W Michigan Ave, Battle Creek, MI 49017 

* 

Tax ID No. 0252-00-037-0 

; 

[] 

For the amount set forth oF the Real Estate Transfer Tax Valuation Affidavit filed. 

Subject to easements and building and use restrictions of record. 

Dated this 1st day of October, 2024 

Signature Page Follows

(Attached to and becoming a part of the Warranty Deed - File No. 202143 14) 

William 

J. Schroer Living Trust dated October 15, 1998 

By: 

NOLIN 

Mo 

William J. Schroer {T, ustee 

State of Michigan 

County of Calhoun 

The foregoing instrument 

was acknowledged before me this 1st day of October, 2024, by William J. Schroer, Trustee, of 

William J. Schroer Living Trust dated October 15, 1996. 

Signature «oo 

Ed 

TS 

Print Name 

DEBRA J. MOREHART 

Notary Public, 

County, 

Notary Public, Calhoun County, MI 

County 

State 

My Commission Expires Oct. 05, 2024 

Acting in the County of Calhoun 

My commission expires 

Acting in the County of

EXHIBIT A 

LAND SITUATED IN THE. 

FOLLOWS: 

PARCEL 1: 

File No. 20214314 

CITY OF BATTLE CREEK, COUNTY OF CALHOUN, STATE OF MICHIGAN DESCRIBED AS 

PART OF LOT 52, RANGE OF BLOCKS 2 OF THE ORIGINAL PLAT OF THE VILLAGE (NOW CITY) OF BATTLE 

CREEK, ACCORDING TO THE PLAT THEREOF RECORDED IN LIBER 2 OF PLATS, PAGE 42, CALHOUN COUNTY 

RECORDS, DESCRIBED AS: COMMENCING AT THE SOUTHERLY CORNER OF LOT 52, RANGE OF BLOCKS 2, AT 

THE NORTHERLY CORNER OF MAIN AND JEFFERSON STREETS; THENCE NORTHWEST 40 FEET; THENCE 

NORTHEAST 90 FEET; THENCE SOUTHEAST 40 FEET, TO JEFFERSON STREET; THENCE SOUTHWESTERLY, TO 

THE PLACE OF a 

PARCEL 2: 

PART OF LOTS NO. 52 Al 

BATTLE CREEK, ACCOR 

| 

: 

; 

D 53, RANGE OF BLOCKS 2 OF THE ORIGINAL PLAT OF THE VILLAGE (NOW CITY) OF 

ING TO THE PLAT THEREOF RECORDED IN LIBER 2 OF PLATS, PAGE 42, CALHOUN 

COUNTY RECORDS, DESCRIBED AS: BEGINNING 40 FEET NORTHWESTERLY FROM THE CORNER OF LOT 52, 

RANGE OF BLOCKS 2, B 

NORTHWESTERLY ALO 

AT RIGHT ANGLES FRO 

SKINNER AND VICTORY 

EING 40 FEET NORTHWESTERLY FROM THE NORTHERLY CORNER OF MAIN AND 

JEFFERSON STREETS AN 

i 

D AT A POINT ON THE NORTHEASTERLY LINE OF MAIN STREET; THENCE 

G THE NORTHEASTERLY LINE OF MAIN STREET, 40 FEET; THENCE NORTHEASTERLY 

MAIN STREET, 90 FEET TO LANDS HERETOFORE CONVEYED BY THOMAS B. 

. COLLIER TO ALDEN B. AND GEORGE POWELL AND JAMES BOUGHTON BY DEED 

DATED MARCH 5, 1870; THENCE SOUTHEASTERLY PARALLEL WITH MAIN STREET AND ALONG LANDS SO 

SOLD TO POWELL AND 

BY SAID SKINNER AND G 

BOUGHTON, 40 FEET TO THE NORTHWESTERLY LINE OF LANDS HERETOFORE SOLD 

OLLIER TO DANIEL REILY; THENCE SOUTHWESTERLY ALONG THE SAID LAND OF 

DANIEL REILY, 80 FEET TO THE PLACE OF BEGINNING. 

PARCEL 3: 

PART OF LOT 53, RANGE 

CREEK, ACCORDING TO 

RECORDS, DESCRIBED 

LOT 52, RANGE OF BLOG 

MICHIGAN AVENUE AND 

MICHIGAN AVENUE; THE 

AVENUE, 22 FEET TO LA| 

NORTHEASTERLY AT RI 

CONVEYED BY THOMAS 

AND JAMES BOUGHTON 

MICHIGAN AVENUE AND 

AS AFORESAID, 22 FEET 

THE PLACE OF BEGINNIN 

| 

OF BLOCKS 2 OF THE ORIGINAL PLAT OF THE VILLAGE (NOW CITY) OF BATTLE 

THE PLAT THEREOF RECORDED IN LIBER 2 OF PLATS, PAGE 42, CALHOUN COUNTY 

AS: BEGINNING 80 FEET NORTHWESTERLY FROM THE MOST SOUTHERLY CORNER OF 

KS 2, BEING 80 FEET NORTHWESTERLY FROM THE NORTHERLY CORNER OF 

CAPITAL AVENUE AND AT A POINT ON THE NORTHEASTERLY LINE OF WEST 

NCE NORTHWESTERLY ALONG THE NORTHEASTERLY LINE OF WEST MICHIGAN 

NDS OWNED BY THE LATE THEODORE WAKLEE, NOW DECEASED; THENCE 

SHT ANGLES WITH WEST MICHIGAN AVENUE, 90 FEET TO LANDS HERETOFORE 

B. SKINNER AND VICTORY P. COLLIER TO ALDEN B. POWELL, GEORGE E. POWELL 

BY DEED DATED MARCH 5, 1870; THENCE SOUTHEASTERLY PARALLEL WITH WEST 

ALONG SAID LANDS SO FORMERLY CONVEYED TO SAID POWELLS AND BOUGHTON 

THENCE SOUTHWESTERLY AT RIGHT ANGLES WITH WEST MICHIGAN AVENUE, TO 

G. 

EXCEPTING THEREFROM, BEGINNING 80 FEET NORTHWESTERLY FROM THE MOST SOUTHERLY CORNER OF 

LOT 52, RANGE OF BLOG 

MICHIGAN AVENUE AND 

KS 2, BEING 80 FEET NORTHWESTERLY FROM THE NORTHERLY CORNER OF 

CAPITAL AVENUE AND AT A POINT ON THE NORTHEASTERLY LINE OF WEST

Commonly known as: 2 W| Michigan Ave, Battle Creek, MI 49017 

Tax ID No. 0252-00-037-0

DEVON 

A STEWART COMPANY 

DEVON TITLE AGENCY 

3250 W. Centre Ave, Suite 2 

Portage MI 49024 

Phone: 269-323-8600 

Fax: 269-323-8610 

www 

.devontitle.com 

TITLE 

BUYER'S SETTLEMENT STATEMENT 

Buyer(s): 

XAP Enterprises, LLC, a Michigan limited liability company 

110 

E. Danaher St., Ludington, MI 49431 

Seller(s): 

William 

J. Schroer Living Trust dated October 15, 1996 

5155 

Jones Road, Battle Creek, MI 49017 

i 

Property Address: 

2 W Michigan Ave, Battle Greek, MI 49017 

Closing Date: 

October 1, 2024 

Attached hereto is the Buyer's Statement dated October 1, 2024. 

If Buyer(s) should benef 

reimburse the affected pa 

t from any inaccuracy in this statement, they hereby agree, upon proper proof of error, 

to 

ty. 

I/We hereby acknowledge receipt of this statement. 

XAP Enterprises, LLC, a Michigan limited liability company 

ov 

Mosel 2foonsze 

jol1[202¢ 

Marisela Ellwanger, Sole Mem&er

| 

| 

| 

American Land Title Association 

ALTA Settlement Statement - Purchaser/Buyer] 

Adopted 05-01-2015 

File No./Escrow No. 

Officer/Escrow Officer: 

Penny S. McCauley 

Settlement Location: 

720 Capital Ave SW 

Battle Creek, M1 49015 

Print Date & Time: 09/30/24 4:12 PM 

Devon Title Agency - Battle Creek 

Devon Title Agency 

ALTA Universal ID: 1033891 

1680 Crooks Road 

Troy, MI 48084 

(:7) DEVON TITLE 

A DIVISION OF STEWART TITLE 

Loan Number: 

ettlement Date: 

Disbursement Date: 

dditional dates per state requirements: 

Kellogg Community Credit Union 

41 Second Street 

Battle Creek, MI 49016 

390904-760 

10/01/2024 

10/01/2024 

[Property Address: 

2 W Michigan Ave 

Battle Creek, MI 49017 

Purchaser/Borrower: 

XAP Enterprises, LLC, a Michigan limited liability company 

110 E. Danaher St. 

Ludington, MI 49431 

Seller: 

William J. Schroer Living Trust dated October 15, 1996 

5155 Jones Road 

Battle Creek, MI 49017 

| 

Lender: 

Financial 

|sale Price of Property 

$400,000.00 

Loan Amount 

$450,000.00) 

Prorations/Adjustments 

Asset Purchase 

$200,000.00 

City Property Taxes from 10/01/2024 thru 12/31/2024 

$2,529.16 

Good Faith Deposit 

$5,000.00] 

Credit to Deferred Maintenance Account 

$10,000.00) 

[County Property Taxes from 01/01/2024 thru 09/30/2024 

$3,218.7. 

Monthly Rents due on th 

1st from 10/01/2024 thru 10/31/2024 

$17,238.25)

a 

Soe) 

if 

abit ae 

E 

[Origination Fee 

$3,375.00 

|ucc search Fee 

$12.00 

Title Charges & Escrow / Settlement Charges 

[Title - Closing Fee to Devon Title Agency - Portage 

$300.00 

Title - Courler/Wire Fee tp Devon Title Agency - Portage 

$30.00 

Title - Lender's Title Insurance to Devon Title Agency - Battle Creek 

$377.50 

Title - Recording Processing Fee to Devon Title Agency - Portage 

$25.00 

Government Recording and Transfer Charges 

Recording Fee (Mortgage) to Calhoun County Register of Deeds 

$30.00 

Recording Fee (Deed) to Calhoun County Register of Deeds 

$35.00 

Assignment of Rents to Calhoun County Register of Deeds 

$30.00 

Ea 

RR 

a 

Ean 

- 

~_Purchaser/Borro; 

San 

Debit 

| 

| 

Subtotals 

$606,963.66 

$510,129.59 

Due From Purchaser/Borrower 

$96,834.07 

otals 

$606,963.66 

$606,963.66}

Acknowledgement 

We/I have carefully reviewed the ALTA Settlement Statement and find it to be a true and accurate statement of all receipts 

and disbursements madé 

on my account or by me in this transaction and further certify that 

| have received a copy of the 

ALTA Settlement Statement. We/| authorize Devon Title Agency to cause the funds to be disbursed in accordance with this 

statement. 

XAP Enterprises, LLC, a Michigan limited liability company 

By: 

Mosicela 

Cl wows Qe 

oli 12024 

Marisela Ellwanger, Sole Member & 

Date 

Penny S. McCauley 

10/1/24 

Penny S. McCauley 

Date

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Xap Enterprises, Petitioner, 

v 

City of Battle Creek, Respondent. 

MTT Docket No. 25-003833 

PROOF OF SERVICE 

I, Marisela Ellwanger, certify that on December 29, 2025, I served a copy of the Petitioner’s 

Motion for Reconsideration and the supporting Affidavit of Non-Receipt of Assessment 

Notice upon the Respondent, City of Battle Creek, by placing the same in the United States Mail, 

postage prepaid, addressed to: 

City Manager & City Attorney City of Battle Creek 10 N. Division St. Battle Creek, MI 

49014 

I declare under the penalties of perjury that the statements above are true to the best of my 

information, knowledge, and belief. 

Marisela Ellwanger Managing Member, Xap Enterprises LLC 

Dated: December 29, 2025

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