25-003057.pdf

Mary Ann Lamkin, Petitioner V Township Of Hamburg, Respondent · 25-003057-TT

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MATTHEW C. WAYNE 

mwayne@rsjalaw.com 

27555 Executive Drive, Suite 250 

Farmington Hills, Michigan 48331 

P 248.489.4100 

| 

F 248.489.1726 

rsjalaw.com 

ROSATI 

| SCHULTZ 

JOPPICH 

| AMTSBUECHLER 

EFCEIVED 

October 6, 2025 

0CT 1.8 2025 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Mary Ann Lamkin v Township of Hamburg 

MTT Docket No. 25-003057 

Dear Clerk: 

Enclosed please find the Property Tax Appeal Answer Form regarding he above- 

entitled matter. 

Please file this in your usual manner. 

Thank you for your attention to this matter. 

Sincerely, 

ROSATI SCHULTZ JOPPICH 

& AMTSBUECHLER PC 

yd Matthew C, Wagne 

Matthew C. Wayne 

MCW/dah 

cc: 

Mary Ann Lamkin (by email to malamkin@chartermi.net) 

Hamburg Township Officials

Vo 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003057 

Section 1: Respondent’s Contact Information 

First Name 

Ml. 

tast Name 

Holly 

Cozza 

Mailing Address (No., Street, P.O. Box or Rural Route) 

10405 Merrill Road, P.O. Box 157 

City or Town 

State 

ZIP Code 

Hamburg 

MI 

148139 

Telophone Number (81 0) 222-1 1 61 

Email Address (do not enter unless you want MTT to send all correspondence via emall} 

hcozza@wcaassessing.com 

p=1 

Section 2: Respondent’s Attorney/Authorized Representative's Contact Informatio 

First Name 

Ml. 

Last Name 

Matthew 

c__Wayne 

"Rosati Schultz Joppich & Amtsbuechler 

Mailing Address {No., Street, P.O. Box or Rural Route) 

27555 Executive Drive, Suite 250 

City or Town 

State 

ZIP Code 

Farmington Hills 

MI 

48331 

Telophone (248) 489-4100 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mwayne@rsjalaw.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[] Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Yes 

Od No 

0 

Not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, BPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner has based this appeal on a personal grievance against Respondent's 

Assessor. Additionally, MCL 205.735a(6) provides that "[tlhe jurisdiction of the tribunal 

in an assessment dispute...is invoked by a party in interest, as petitioner, filing a written 

petition on or before May 31 of the tax year involved." As such, Petitioner's Petition is 

untimely, and the MTT lacks jurisdiction over the matter, requiring the dismissal of the 

case. Electronic Data Systems Corp. v. Twp. of Flint, 253 Mich. App. 538, 547-548; 656 

N.W.2d 215 (2002). See also Bodeco LLC v. City of Traverse City, 

Mich. App. 

; 

N.W.3d 

(2025) (Slip op. p. 3-6) (S. Ct. App pending as to other 

issues). Consequently, there is no legal basis for this appeal, and Respondent 

respectfully requests that this Tribunal dismiss Petitioner's case. 

Respondent's Affirmative and Other Defenses are attached. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[MN] No 

If yes, check which BOR Petitioner attended: [#4 March 

[] July 

[] December 

If no, was the Notice of Assessment property sent to Petitioner prior to the March BOR? [IH] Yes 

(} No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? J Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [0] Yes 

No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

(I Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? 3 Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[J July 

[} December 

List the date the BOR denied Petitioner's Poverty Exemption: 

iF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? gd Yes 

[ll] No 

if Yes, check which BOR Petitioner attended: O March 

[| July 

0 December 

Tax Year(s) denied: 

List the date the exemption was denied; 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation information use the muttipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

356,930 

Current Taxable Value as established by the BOR: 

215,665 

What do you believe is the fair market value (also known as True Cash Value)? 

356,930 

Multiply the True Cash Value by .6 and enter here, This is your contention of Assessed Value. 

178,465 

if you believe the Taxable Valus differs from your contention of Assessed Value, enter your contention of Taxable Value, 

Signature required

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Mary Ann Lamkin, 

MTT Docket No. 25-3057 

Petitioner, 

v. 

Township of Hamburg, 

Respondent. 

Mary Ann Lamkin 

ROSATI SCHULTZ JOPPICH 

Petitioner In Pro Per 

& AMTSBUECHLER 

P.O. Box 546 

Stephanie Simon Morita (P53864) 

Lakeland, MI 48143 

Matthew C. Wayne (P80542) 

(810) 231-3134 

Attorneys for Respondent 

malamkin@chartermi.net 

27555 Executive Dr., Ste. 250 

Farmington Hills, MI 48331 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

RESPONDENT'S AFFIRMATIVE AND OTHER DEFENSES 

NOW COMES Respondent, TOWNSHIP OF HAMBURG, through counsel, 

ROSATI SCHULTZ JOPPICH & AMTSBUECHLER, by MATTHEW C. WAYNE, 

who, for its Affirmative and Other Defenses, states as follows: 

1. 

Petitioner commenced the instant action maliciously and without proper cause. 

The instant matter is merely the latest attempt to relitigate issues and circumvent

Ann Lamkin 

v. Hamburg Township. This summer, the circuit court lifted a six-year 

stay; discovery in that matter closed on or about September 24, 2025. 

3. 

At all relevant times, Respondent has acted in good faith. 

4. 

MCL 205.735a(6) provides 

that “[tlhe jurisdiction 

of the tribunal 

in an 

assessment dispute...is invoked by a party in interest, as petitioner, filing a written 

petition on or before May 31 of the tax year involved." As such, Petitioner's Petition 

is untimely, and this Tribunal lacks jurisdiction over the matter, requiring the 

dismissal of the case. Electronic Data Systems Corp. 

v. Twp. of Flint, 2563 Mich. App. 

538, 547-548; 656 N.W.2d 215 (2002). See also Bodeco LLC v. City of Traverse City, 

Mich. App. ___;____N.W.3d__ (2025) (Slip op. p. 3-6) (3. Ct. App pending as 

to other issues). Consequently, there is no legal basis for this appeal. 

5. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support a claim for relief. 

6. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, application of wrong principles, or illegality on the part of the 

Respondent. 

7. 

Petitioner fails to allege that the mode and method of assessing Petitioner's 

property failed to conform with the mode and method applied in the case to of all of 

the properties in the Respondent's taxing unit. 

8. 

Petitioner failed 

in his/her protest 

to 

the Hamburg Board 

of Review 

to

A. 

The assessment was made 

in violation of applicable statutory and 

constitutional limitations. 

B. 

The property 

is assessed in a discriminatory, arbitrary or capricious 

manner. 

C. 

The assessment is unlawful and based upon the application of wrong 

principles and thereby operates as a constructive fraud upon the taxpayer. 

D. 

Sufficient 

evidence 

to 

enable 

the 

Board 

to 

decide 

in 

Petitioner's 

perceived favor. 

9. 

The failure to raise such objections and present sufficient evidence in writing 

to the Board, constitutes a failure to exhaust the administrative remedies provided 

for by the General Property Tax Act, constitutes a waiver of any such allegations 

contained in the Petition, and further amounts to a failure by the Petitioner to appear 

in protest to the assessment as required by law. 

10. 

Petitioner's property has been properly and lawfully assessed in accordance 

with statutory and constitutional requirements. 

11. 

All or some of Petitioner's claims are barred under principles of res judicata 

and collateral estoppel. 

12. 

Petitioner has failed to file its Petition timely against the Respondent. 

13. 

Respondent reserves the right to amend these Affirmative and Other Defenses 

as they become available or known.

Stephanie Simon Morita (P53864) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Dr., Ste. 250 

Farmington Hills, MI 48331 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

Dated: October 6, 2025

10/06/2025 

11:56 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

HAMBURG TOWNSHIP 

ATTN: ASSESSING 

PO BOX 157 

HAMBURG Mi 48139 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Cade required, Property address 

and legal description optional): 

4715-21-200-010 

4855 ISLAND SHORE I 

LAMKIN STEVEN A & MARY ANN 

PO BOX 546 

SEC 21 TIN RSE BEG 452.1 FT S$ 51*W & 198 FT § 80*W 

LAKELAND MI 48143 

FROM NE COR TH § 10*E 231 FT TO WTRS EDGE ISLAND 

LAKE TH WLY ALG NLY SHORE OF SD LAKE 224.4 FT TH 

N 10*W 341.5 FT TH N 80*E 198 FT TO POB 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

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 4715-21-200-010 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

INFORMATION PROVIDED DID NOT SUPPORT A CHANGE 

[2025 ORIGINAL ASSESSED VALUE 

352,740 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

352,740 

| 

(If the above amounts are the same, no revisions have occured) 

[2025 ORIGINAL TAXABLE VALUE 

215,665 

| 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

215,665 

| 

[2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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:/fwww.michigan.gov/taxtrib/0,4677,7-187-38254---,00. htm!

9 

> 

LAS 

ETROPLEX MI 480 

ROSATI 

| SCHULTZ 

JOPPICH 

| AMTSBUECHLER 

27555 Executive Drive, Suite 250 

Farmington Hills, Michigan 48331-3550 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

E-TET E232 

2 

US POSTAGE Pmev BOW

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—— 

Sri 

$ 001.03

f 

0006071683 

OCT 

06 20

FIRST CLASS MAIL

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