25-003439 claim of appeal.pdf

Robert L Garrow, Petitioner V Township Of Grand Blanc, Respondent · 25-003439-TT

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RECEIVED 

JAN 27 2026 

MICHIGAN TAX TRIBUNAL 

JIS Code: COA 

. 

STATE OF MICHIGAN 

CASE NO, 

JUDICIAL DISTRICT 

CIRCUIT 

’ 

JUDICIAL CIRCUTT 

CLAIM OF APPEAL 

DISTRICT TT 25003439 

| IN THE COURT OF APPEALS 

PROBATE 

Court address 

Court telephone no, 

201 West Big Beaver Road, Ste 800, Troy, Mi 48084 

248-524-8700 

Plaintiff s/Petitioner’s name(s) and address{os) 

i 

appeiiant 

Defendanl's/Respondent's name(s) and address(es) 

Cl Appetiant 

Robert L. Garrow 

Appellee 

Township of Grand Blanc 

Mi appetion 

9429 Burning Tree Drive 

5371 8, Saginaw Street 

Grand Blanc, Mi 

V' 

| Grand Blanc, MI 48439 

PlalntiiT’s attorney, bar no., address, and telephone no. 

Defendant's aftorney, bar no,, address, and telephone ro, 

Kyle R. Riem (P48314) 

William E, Delzer (P68488) 

8137 Embury Road, Unit 1 

8332 Office Park Drive, Ste B 

Grand Blanc, Ml 48439 

Grand Blanc, MI 48439 

(810) 694-5678 

(810) 603-1000 

In the matter of 

Other interested party(ies) of probate matter 

1. lila Garrow 

claims an appeal from a final judgment or final order entered on 

October 3, 2025 

in the Michigan Tax Tribunal 

Court of the State of Michigan, 

Dale 

Courl nama and number or county 

by 

[district judge 

Patricia L. Halm 

Ocirouttjudge 

 Dlprobate judge 

[district court magistrate 

X mT Fe dg Ps 

Name of judge or district court magistrate 

2.Bondonappealls 

 [Jfiled. 

attached. 

3. 0a. The transcript has been ordered, 

Cb. The transcript has been filed, 

¢. No record was made. 

Sarno, 

Dwalved. 

X not required, 

 YOON Aq QIATADTY

Claim of Appeal 

(9/23) 

Page 2 of 2 

Caso No. 

04. THIS CASE INVOLVES 

a. 

A CONTEST AS TO THE CUSTODY OF A MINOR CHILD. 

[3 b. AN ADULT OR MINOR GUARDIANSHIP UNDER THE ESTATES AND PROTECTED INDIVIDUALS CODE OR 

UNDER THE MENTAL HEALTH CODE. 

Cc. AN INVOLUNTARY MENTAL HEALTH TREATMENT GASE UNDER THE MENTAL HEALTH CODE. 

Jd. ARULING THAT A PROVISION OF THE MICHIGAN CONSTITUTION, A MICHIGAN STATUTE, A RULE OR 

REGULATION INCLUDED IN THE MICHIGAN ADMINISTRATIVE CODE, OR ANY 

R ACTION OF THE 

LEGISLATIVE OR EXECUTIVE BRANCH OF STATE GOVERNMENT IS INVALID 

Je. AN ADOPTION ORDER UNDER CHAPTER X OF THE PROBATE CODE. 

Jf. 

AFREEDOM OF INFORMATION ACT ISSUE. 

io fis fs 

7 

Date 

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AppelianVAliormey yd V4 

PROOF OF SERVICE 

| cerlify that copies of this claim of appeal and bond (if required) were served on 

Wiliam E. Delzer 

on 

10, NY 2085 

by 

[personal service, 

first-class mal. 

ame 

Date 

on 

by 

[personal service, 

[first-class mail. 

Name 

Date 

on 

by 

ersonal service. 

[first-class mail. 

Name 

Date 

of Is fax 

Date 

Signalure SY 

/ 

 VOI 49 QIAIZDTI

RE: Record_Request for COA #377818 - Troy Office 

Subject: RE: Record_Request for COA #377818 - Troy Office 

From: "Campbell, Kate (LARA)" <CampbellK16@michigan.gov> 

Date: 1/20/2026, 2:07 PM 

To: KYLE R RIEM <kyle@saboriem.com> 

I'm sorry we are not able to accept that via email. Please mail a copy to MTT PO Box 30232, Lansing, 

MI 48933, or deliver in person to 611 W Ottawa St, Lansing, MI 48933. 

Ny) 

Best, 

~ 

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Kate C 

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Paralegal 

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Michigan Tax Tribunal 

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Ottawa Building 

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611 W Ottawa St, 41 Floor 

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MTT Main Line: (517) 335-9760 

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Website: www.michigan.gov/taxtrib 

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Michigan.gov/ VOTE 

Up 

Get personalized voter-information on early voting and other topics at Michigan.gov/Vote. 

gL 

From: KYLE R RIEM <kyle@saboriem.com> 

Sent: Tuesday, January 20, 2026 2:01 PM 

Jo: Campbell, Kate {LARA} <CampbellK16@michigan.gov> 

Subject: Re: Record_Request for COA #377818 - Troy Office 

CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse” button in 

Outlook 

HI KATE; 

SORRY ABOUT THAT; 

CAN 

| EMAIL YOU A COPY?

RE: Record_Request for COA #377818 - Troy Office 

Please see attached. 

Best, 

Kate C. 

Michigan Tax Tribunal, Paralegal 

Michigan Tax Tribunal 

Ottawa Building 

611 W Ottawa St, 4" Floor 

MTT Main Line: (517) 335-9760 

Website: www. michigan.gov/taxtrib 

From: COA Troy Records Clerk <COATroyRecords@courts.mi.gov> 

Sent: Tuesday, January 20, 2026 11:35 AM 

To: Campbell, Kate (LARA) <CampbellK16@michigan.gov> 

Subject: Record_Request for COA #377818 - Troy Office 

CAUTION: This is an External email. Please report suspicious emails via the "Report to 

Abuse" button in Outlook 

To: COURT CONTACT 

RE:ROBERT L GARROW V TOWNSHIP OF GRAND BLANC 

Court of Appeals No.:377818 

Tax Tribunal: 25-003439 

Within 21 days of the date of this notice, please send the court record for this case to the 

Michigan Court of Appeals digitally, or to this location: Columbia Center, 201 West Big Beaver 

Road, Suite 800, Troy, MI 48084-4127. See MCR 7.210(G). If you are unable to file the record 

within 21 days, please reply to this email explaining the delay and indicating when you expect 

the record to be available. 

If you have any questions, you may reply to this email. 

Thank you,

es 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Robert L Garrow, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003439 

Grand Blanc Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER OF DISMISSAL 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner's appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the true cash, state equalized, and taxable values for Parcel No. 

12-25-502-004 for the 2025 tax year. The Tribunal has no authority over that parcel 

under MCL 205.735a(3), however, because Petitioner failed to appeal the assessment 

to the March Board of Review (BOR) prior to initiating an appeal to the Tribunal. A final 

decision of the BOR is a prerequisite for invoking the Tribunals jurisdiction. 

Petitioner's failure to complete the prerequisite step to appeal to the BOR is a failure to 

Invoke the Tribunal’s statutory jurisdiction over this proceeding.? 

In Sixarp, the Michigan 

Supreme Court reiterated previous appellate decisions in its reasoning that the 

Tribunal's jurisdiction is statutory by nature. The Court stated; 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal's jurisdiction.” 

We therefore overrule Parkview? to the extent that it incorrectly held that the 

protest requirement of 

. 

. 

. the precursor to MCL 206.735a . 

. 

. is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal’ and 

not an express limitation on the MTT's jurisdiction. 

Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court 

if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest4 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

in this case. The Legislature created a statutory jurisdiction prerequisite that a 

 YOON £9 AIAIFDTY

MTT Docket No. 25-003439 

© Page 2 of 3 

Tribunal has no equitable power to disregard a statutory filing deadline.’ “[S}imply 

because the plaintiffs' underlying claim has a constitutional dimension, and may even be 

meritorious, does not excuse the plaintiffs’ failure to assert their claim within the 

applicable statutory period of limitation."® 

The Tribunal notes that the petition in this case contends that Respondent's email 

experienced technical difficulties around March 5, 2025, which prevented Respondent 

from receiving Petitioner's timely filed petition to the BOR. This contention of improper 

action in receiving the appeal, if actionable, would require a determination by an 

applicable authority that the purported error resulted in a due-process violation. As 

explained above, the Tribunal lacks any equitable authority to consider a potential due- 

process violation. Jurisdiction as a result of a failure of a unit of government to comply 

with a statutory obligation, if there was any, may be vested upon the Tribunal by a 

judicial body only as a matter of equity.” Lacking jurisdiction, the only appropriate action 

is dismissal. Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending claims in this matter and closes this 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, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 YOON Aq QIAIHOTY

MTT Docket No, 25-003439 

- 

Page 3 of 3 

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. 

Entered: October 3, 2025 

By 7a lieig Fo Hagen. 

bw/am 

PROOF OF SERVICE 

I certify that a copy of the foregoing was sent on the eniry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utllizing either the malling 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk 

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