Motion to Transfer.pdf

Barbara Weber Petitioner Vs. Township Of Leelanau Respondent · 26-002311-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-002311 

BARABARA WEBER, 

Petitioner, 

TOWNSHIP OF LEELANAU, 

Respondent. 

PETITIONER'S MOTION TO TRANSFER CONTESTED CASE 

FROM THE ENTIRE TRIBUNAL TO THE SMALL CLAIMS DIVISION 

Petitioner, Barbara Weber (“Petitioner”), by and through her attorney, Matthew D. Weber, 

respectfully moves the Michigan Tax Tribunal, pursuant to Tax Tribunal Rule 237(5), R 

792.10237(5), to transfer the above-captioned contested case from the Entire Tribunal to the 

Small Claims Division. In support of this motion, Petitioner states as follows: 

1. 

Petitioner commenced this contested case by filing a petition with the Michigan Tax 

Tribunal appealing the 2026 assessed values of two contiguous parcels located in 

Leelanau Township, Leelanau County, Michigan: Parcel No. 042-103-013-40 and Parcel 

No. 042-103-014-00 (the “Subject Parcels”). 

2. 

The petition was inadvertently filed with the Entire Tribunal. The Subject Parcels, 

however, are properly within the jurisdiction of the Small Claims Division. 

3. 

Under Tax Tribunal Rule 265(1)(a), R 792.10265(1)(a), a contested case disputing a 

property's state equalized or taxable value may be heard in the Small Claims Division if 

the property is “real property classified as residential real property under section 34c of 

the general property tax act, 1893 PA 206, MCL 211.34¢.”

4. 

Both Subject Parcels are classified as Class 402 (Residential) property, as reflected on the 

Notices of Assessment, Taxable Valuation, and Property Classification (Form L-4400) 

issued by the Leelanau Township Assessor for the 2026 tax year. The Subject Parcels are 

therefore eligible for Small Claims Division jurisdiction. 

3. 

No answer or responsive motion had been filed by Respondent at the time this motion 

was prepared. 

6. 

Transfer to the Small Claims Division will not prejudice any party. The Small Claims 

Division applies the Entire Tribunal's rules where no small-claims-specific rule exists, 

see R 792.10201(3), and Respondent will retain a full opportunity to answer and be 

heard. 

7 

Proceeding in the Small Claims Division is also consistent with Petitioner's original 

intent and with the reduced filing fee applicable to residential property under Tax 

Tribunal Rule 269(3)(a), R 792.10269(3)(a). 

WHEREFORE, Petitioner respectfully requests that the Tribunal enter an order transferring this 

case, Docket No. 26-002311, from the Entire Tribunal to the Small Claims Division for all 

further proceedings. 

Respectfully submitted, 

Mtoe. 

D. 

1 I~ 

Matthew D. Weber, Michigan Bar No. P60441 

Attorney for Petitioner Barbara Weber 

4 Lois Ct. 

Ann Arbor, MI 48103 

734-621-1132 

matweber@umich.edu 

Date: July 10, 2026

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