26-002578.pdf

M & D Sterling Heights LLC Petitioner Vs. City Of Sterling Heights Respondent · 26-002578-TT

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RECEIVED 

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er 

SEP 15 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

M & D Sterling Heights LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

MTT Docket N@y@#002678 

~~ 

\% 

City Of Sterling Heights, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.’ 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

By: /s/ Patricia L. Halm 

Entered: September 2, 2026 

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

MTT Docket No. 26-002578 

.Page 2 of 2 

PROOF OF SERVICE 

| 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 provided by those parties, attorneys, or authorized 

representatives. 

Pe 

7 

¢ 

By: Tribunal Clerk

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

M & D Sterling Heights LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 26-002578 

City Of Sterling Heights, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.! 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

By: /s/ Patricia L. Halm 

Entered: September 2, 2026 

1“A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

= 

pS 

id eal?! 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

M & D Sterling Investments LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.26-002578 

City of Sterling Heights 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Glenn M. Eckert 

states that on 

i? 

fie 

he/she 

[Name of person serving/mailing petition] 

date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Robin Palazzolo, Assessor 40555 Utica Rd. 

Sterling Heights Mi 48313 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Melanie D. Ryska City Clerk 40555 Utica Rd. Sterling Heights MI 48313 

3. 

County Equalization Director (via first class mail or personal service): 

Kristen M Sieloff, 

County Equalization 

1 S Main Street 6th Floor, Mount Clemens Ml 

48043 

4. 

County Clerk (via first class mail or personal service): 

Anthony G. Forini County Clerk 40 N Main Street, 

Mount Clemens 

MI 48043 

5. 

Secretary of the local school board (via first class mail or personal service): 

Carmala Rudd 

Board Secretary, 31300 Anita Dr. Warren, MI 48093 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

M & D Sterling Heights, LLC 

Petitioner(s) 

) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 26-002 57R 

City of Sterling Heights 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 10-10-36-201-013 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? - Yes 

X 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? Yes 

X No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial Improved

MTT Docket No. 

2.6 ~n ©2578 

~ 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

The True Cash Value and the State Equlized Value are inconsistent 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Macomb 

County. The 

property or properties’ address is: 

35000 Moravian Drive 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Assessing Department City of Sterling Heights. MI 

Petitioner's legal residence or principal office address is: 

1711 E Auburn Road 

Rochester Hills, MI 48307 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? Yes __ No 

uniformity of the property or properties’ assessment

MTT Docket No. Rb— 0 2.8 7& 

~ 

Page 30of4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

1,005,904 

673300 

502,952 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

800000 

400,000 

400,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

200000 

273,300 

102,952 

19. 

Petitioner requests the following relief (attach additional page if necessary):

MTT Docket No. 2.6 - 82 572.0 

_ 

Page 4 of 4 

Signature of Petitioner's 

rized Representati 

r, if none, Petitioner: 

Glenn M Eckert 

Car 

|= 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Glenn M Eckert 

Email Address: glenn.m.eckert@gmail.com 

Mailing Address: 

Telephone Number: 586-489-0149 

Date: 

April 9, 2926

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