Final_Opinion_and_Judgment-_DV.2025-11-03_10-13-03.0000.pdf

Ted A Slater, Petitioner V Township Of Marion, Respondent · 24-004209-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

Ted A Slater,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-004209

Township Of Marion,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if

available, if they do not agree with the POJ and to state in writing why they do not agree

with the POJ (i.e., exceptions).”

More than 20 days have passed since the entry of the POJ and neither party has filed

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed

evidence in the rendering of the POJ, and the POJ is supported on the record and by

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the

Tribunal’s final decision in this case.1

IT IS SO ORDERED.

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

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be

corrected to reflect the property’s Disabled Veteran’s Exemption as provided in this

Final Opinion and Judgment within 20 days of entry of this Final Opinion and 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 entry of this Final Opinion and Judgment. If a refund is warranted, it shall

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. A sum determined by

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to

the date of judgment, and the judgment shall bear interest to the date of its payment. A

sum determined by the Tribunal to have been underpaid shall not bear interest for any

time period prior to 28 days after the issuance of this Final Opinion and Judgment.

1 See MCL 205.726.

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Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through 

June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 

2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the 

rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after 

December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 

2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, 

through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 

31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at 

the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 

4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) 

after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after 

December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 

2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, 

through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through 

December 31, 2025, at the rate of 8.66%.

This Final Opinion and Judgment resolves the last pending claim and closes this case.

See docket look up for a copy of the Proposed Opinion and Judgment.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the

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record on appeal. There is no certification fee. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 3, 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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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