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26-002294 - SC - Motion to Dismiss w-POS.pdf

Mathias El Tribe Trust Petitioner V City Of Southfield Respondent · 26-002294-TT

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Page 1

26000 Evergreen Rd. ¢ P.O. Box 2055 ¢ Southfield, MI 48037-2055 » www.cityofsouthfield.com 

October 2, 2026 

Ms. Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

RE: 

MATHIAS EL TRIBE 

Docket No.: 

 26-002294 

Parcel No(s): 

76-24-16-201-019 

Dear Ms. Welton: 

Enclosed for filing please find Respondent's Motion to Dismiss Petitioner's Petition for the above 

referenced docket number and parcel located 

in the City of Southfield, with Proof of Service 

thereon. 

Thank you for your kind attention. 

If you should have any questions or concerns, please feel free 

to contact me. 

Sipcerel 

5 

Justin E. Prybylski, MMAO(4), PPE 

City Assessor 

City of Southfield 

Enclosures

Page 2

MTT Docket No. 26-002294 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

\2 

MTT Docket No.: 26-002294 

Parcel No(s): 76-24-16-201-019 

CITY OF SOUTHFIELD, 

Respondent 

/ 

Mathias El 

Justin E. Prybylski, MMAO(4) 

Authorized Representative 

City Assessor 

4305 Sun Devils Avenue 

26000 Evergreen Rd. 

Bakersfield, CA 

93313 

Southfield, MI 

48076 

minccaster@@mathiaseltribe.org 

iprybylski@cityofsouthfield.com 

(628) 

288-7423 

(248) 

796-5240 

MOTION TO DISMISS PETITIONER'S PETITION 

NOW COMES Respondent, CITY OF SOUTHFIELD, by and through 

its Representative, and 

for 

its 

Motion to Dismiss Petitioner’s Petition, states as follows: 

1. 

Petitioner’s Petition, with Proof of Service, is dated and postmarked June 12, 2026. 

2. 

Respondent did timely mail form 1.-4400, “Notice of Assessment, Taxable Valuation and Property 

Classification”, to Petitioner within the required time-period, 14 days prior to the March Board of 

Review, pursuant to MCL 211.24¢(4), on February 15, 2026, using the mailing address provided 

by Petitioner. 

3. 

A petition was filed with the City of Southfield’s March Board of Review on February 23, 2026. 

4, 

The subject of Petitioner’s appeal to the Board of Review was Classification.

Page 3

MTT Docket No. 26-002294 

7. 

Therefore, Petitioner’s appeal was filed in the improper jurisdiction and should be dismissed with 

prejudice. 

WHEREFORE, Respondent respectfully requests that this honorable Tribunal affirm this Motion 

to 

Dismiss Petitioner’s Petition and Dismiss the Petition with prejudice. 

Dated: October 2, 2026 

Respectfully submitted, 

Justin 

KE. 

MMAO.(4) 

City Assessor 

|| City of Southfield 

26000 Evergreen Rd 

Southfield, MI 48076 

0: (248) 796-5240 

F: 

(248) 796-5255 

iprybylski@cityofsouthfield.com

Page 4

MTT Docket No. 26-002294 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

V. 

MTT Docket No.: 26-002294 

Parcel No(s): 76-24-16-201-019 

CITY OF SOUTHFIELD, 

Respondent 

/ 

Mathias El 

Justin E. Prybylski, MMAO(4) 

Authorized Representative 

City Assessor 

4305 Sun Devils Avenue 

26000 Evergreen Rd. 

Bakersfield, CA 

93313 

Southfield, MI 

48076 

mmccaster@mathiaseltribe.org 

iprybylski@cityofsouthfield.com 

(628) 

288-7423 

(248) 

796-5240 

Proof 

of Service 

Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Friday, 

October 2, 2026, a copy of Respondent’s Motion to Dismiss Petitioner’s Petition was served by 

regular mail on: 

Mathias El Tribe 

4305 Sun Devils Avenue 

Bakersfield, CA 93313 

By placing said document in an envelope addressed to the above party with postage fully 

prepaid, and by depositing said envelopes in a receptacle for United States Mail. 

Justin/E P 

i, MMAO(4) 

Assessor, City of Southfield

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