25-003489 Consent Judgment_PRE.pdf

Ammar Keiralla, Mouna Zachary, Petitioners V Michigan Department Of Treasury, Respondent · 25-003489-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 

Nivean Farha, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003489 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER CORRECTING DOCKET 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On November 3, 2025, the Tribunal issued an order placing Petitioner in default for 

failing to submit a copy of the notice giving rise to this appeal. Petitioner failed to 

respond to the order. However, on November 6, 2025, Respondent filed a copy of the 

notice concurrent with its answer and the parties’ stipulation. Given this, Petitioner’s 

default shall be set aside. 

 

Having considered the file in this case, the Tribunal finds that based on the Small 

Claims answer filed by Respondent and the stipulation signed by the parties, the 

petitioner listed on the October 6, 2025 petition is incorrect. The answer and the 

stipulation indicate that the subject property is owned by Ammar Keiralla and Mouna 

Zachary. Therefore, the docket shall be corrected to reflect Ammar Keiralla and Mouna 

Zachary as Petitioner, with Nivean Farha being listed as Petitioner’s representative. 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect Ammar 

Keiralla and Mouna Zachary as the proper Petitioners in this case. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms, and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

 

1 See MCL 211.27a.

MTT Docket No. 25-003489 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax years at 

issue within 20 days of entry of this Consent Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without 

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share 

of any property tax administration fees paid and penalty and interest paid on delinquent 

taxes. The refund shall also separately indicate the amount of the taxes, fees, 

penalties, and interest being refunded. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: November 10, 2025 

sb 

 

 

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 provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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