Deny_Stip-Wease.2025-11-13_09-27-16.0000.pdf
Charles A Johnson, Petitioner V City Of Battle Creek, Respondent · 24-003640-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 Charles A Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003640 City Of Battle Creek, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 4, 2025, and finds that the parties have failed to provide the correct assessed value, as established by Respondent’s Board of Review, for the 2024 tax year. In addition, the stipulation does not include all tax years at issue in this appeal or indicate that the parties agree to withdrawal of the omitted tax year(s). In that regard, subsequent tax year assessments are automatically included in a valuation appeal and an exemption appeal once the assessment has been established for that tax year unless the Tribunal grants the exclusion of the subsequent tax year. See MCL 205.737. For purposes of administrative efficiency, the Tribunal considers this date April 1st. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as scheduled. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Joshua M. Wease, Tribunal Member Entered: November 13, 2025 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
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MTT Docket No. 24-003640 Page 2 of 7 or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Charles A Johnson 24 Langley Rd East Battle Creek , MI 49015
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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 Charles A Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003640 City Of Battle Creek, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 4, 2025, and finds that the parties have failed to provide the correct assessed value, as established by Respondent’s Board of Review, for the 2024 tax year. In addition, the stipulation does not include all tax years at issue in this appeal or indicate that the parties agree to withdrawal of the omitted tax year(s). In that regard, subsequent tax year assessments are automatically included in a valuation appeal and an exemption appeal once the assessment has been established for that tax year unless the Tribunal grants the exclusion of the subsequent tax year. See MCL 205.737. For purposes of administrative efficiency, the Tribunal considers this date April 1st. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as scheduled. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Joshua M. Wease, Tribunal Member Entered: November 13, 2025 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
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MTT Docket No. 24-003640 Page 5 of 7 or email addresses on file, as provided 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 Charles A Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003640 City Of Battle Creek, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 4, 2025, and finds that the parties have failed to provide the correct assessed value, as established by Respondent’s Board of Review, for the 2024 tax year. In addition, the stipulation does not include all tax years at issue in this appeal or indicate that the parties agree to withdrawal of the omitted tax year(s). In that regard, subsequent tax year assessments are automatically included in a valuation appeal and an exemption appeal once the assessment has been established for that tax year unless the Tribunal grants the exclusion of the subsequent tax year. See MCL 205.737. For purposes of administrative efficiency, the Tribunal considers this date April 1st. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as scheduled. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Joshua M. Wease, Tribunal Member Entered: November 13, 2025 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
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MTT Docket No. 24-003640 Page 7 of 7 or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk