SC_Notice_of_Telephonic_Hearing.2024-12-17_14-39-12.0000.pdf

Christopher A Masters, Petitioner V Township Of McMillan, Respondent · 24-003400-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Christopher Masters,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003400

Township Of McMillan,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

February 25, 2025

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

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MTT Docket No. 24-003400

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HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record,

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing.

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the

time to present your case is limited and additional time may not be provided to accommodate witness

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal

and the opposing party at least 21 days before the hearing date even if the documents were previously

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to

the opposing party or their authorized representative at the address identified in the petition or answer for that

party or authorized representative, unless the party or authorized representative filed an appearance or other

documentation identifying a different mailing address. The documents do not need to be resubmitted after

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates

that the parties are precluded from submitting any further documentary evidence, no further documentary

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of

Review for that tax year.

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available.

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case

involves the valuation of property and the property at issue had a principal residence exemption of at least 50%

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

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MTT Docket No. 24-003400

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poverty exemption. If the motion is not granted or the Tribunal has not notified the parties that it has been

granted, the parties are required to attend the hearing.

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by

submitting a written request asking to have that party’s side of the case “heard on the file”. The request must

be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing party

may file a concurrence or objection to the request within 14 days of the service of the request on the opposing

party. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party

and render a decision based on that testimony and the documents timely submitted by both parties.

3. In-Person Hearing Option: A party may submit a written request for an in-person hearing. The request

must be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing

party may file a concurrence or objection to the request within 14 days of the service of the request on that

party. If the request is timely, it will be granted. If granted, the hearing will be conducted in person and will likely

be rescheduled for a later date.

4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a

written request to withdraw the case. Respondent must agree (i.e. concurrence) to the withdrawal. The request

must be submitted to the Tribunal and served on Respondent at least 14 days before the hearing. Respondent

may file a concurrence or objection to the request within 7 days of the service of the request on that party. If

Respondent does not timely submit a concurrence or objection to the request it will be deemed to be a

concurrence to the request. If the request is granted, the case will be dismissed. If a request is not granted or

the Tribunal has not notified you that it has been granted, you are required to attend the hearing.

SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must

be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with

the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys

or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives.

There is a $25 fee for the filing of the stipulation if you were required to pay a petition filing fee at the start of

the case. If the stipulation with appropriate filing fee is received by the Tribunal or the parties email a copy of

the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately preceding the day of the

scheduled hearing, the hearing may be adjourned. Parties that email a copy of a signed stipulation to the

Tribunal for purposes of adjourning a hearing are also required to submit the original signed stipulation with

appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and, if accepted, the

Tribunal will issue a consent judgment.

FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result

in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an

opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in

dismissal of the case or the conducting of a default hearing.

REASONABLE ACCOMMODATION: All hearings are conducted in a barrier-free location in compliance with

the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective

participation in a hearing, including accessible documentation such as braille, large print, electronic or audio

reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an

accommodation request form at https://www.michigan.gov/taxtrib/-/media/Project/Websites/taxtrib/ET-

Sample-Petitions-and-Forms/Disability-Accommodation-

Form.pdf?rev=0b4e75a81f1e4cd186b0fcf956fe9f4c&hash=679AB1FBC0EFE783181CD8637BFEF027 within

five (5) days of receipt of the Notice of Hearing to ensure availability of accommodation.

The Tribunal will provide foreign language interpreters for hearing participants with limited English proficiency

at no cost. Any hearing participant that believes a foreign language interpreter will aid the hearing process

should contact the Tribunal at taxtrib@michigan.gov.

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MTT Docket No. 24-003400

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Hearing participants and observing members of the public who need assistance with speech or hearing may 

also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More 

information about this service may be found at https://www.michigan.gov/mpsc/0,9535,7-395-

93308_93325_93425_94040_94041---,00.html.

PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or 

confidential information, such as health or financial information, may be disclosed to the Tribunal and other 

parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes 

related to the hearings process. A party may file a motion to request that a public hearing be closed in part or 

file a motion for protective order to deem certain information private and confidential in order to afford that 

information special protection.

CONTACT INFORMATION: 

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL): 

4th Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Phone: (517) 335-9760

E-Mail: taxtrib@michigan.gov 

Website: www.michigan.gov/taxtrib

E-Filing: https://eFiling.apps.lara.state.mi.us 

Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m.

Date Entered: December 17, 2024

PROOF OF SERVICE

I 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

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Christopher Masters,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003400

Township Of McMillan,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

February 25, 2025

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

Page 6

MTT Docket No. 24-003400

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