Michigan

2D2M LLC, Petitioner V Township Of Hadley, Respondent

Petitioner: 2D2M LLC
Respondent: Township Of Hadley

Case overview

Docket number: 25-002701-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Lapeer
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
14	Consent Judgment	Not recorded	12	12/09/2025	Not recorded	Download
13	Granted	Not recorded	12	12/09/2025	Not recorded	Download
12	A Stipulation has been received.	Not recorded	Not recorded	12/03/2025	$25.00	Download
11	Order Setting Aside P Default	Not recorded	Not recorded	11/05/2025	Not recorded	Download
10	Filing Fee Received	PET	Not recorded	09/26/2025	$75.00	Download
9	Order Holding Petitioner in Default	Not recorded	Not recorded	09/17/2025	Not recorded	Download
8	Order Setting Aside Default	Not recorded	Not recorded	08/06/2025	Not recorded	Download
7	Notice of Filing	Not recorded	Not recorded	08/01/2025	Not recorded	Download
6	Filing Fee Received	Not recorded	Not recorded	08/01/2025	$125.00	Download
5	Response to Order - Petition	PET	Not recorded	07/14/2025	Not recorded	Download
4	Attachments to the Answer were filed	Not recorded	Not recorded	07/30/2025	Not recorded	Download
3	Answer was received	Not recorded	Not recorded	07/30/2025	Not recorded	Download
2	Order Holding Petitioner in Default	Not recorded	Not recorded	07/11/2025	Not recorded	Download
1	Order Severing 44-010-036-026-00 from 25-002623	Not recorded	Not recorded	07/11/2025	Not recorded	Download

Documents

25-002701 CJ.pdfRead complete document text →

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Page 1

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

2D2M LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 25-002701

Hadley Township,

Presiding Judge

Respondent.

Marcus L. Abood

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

CONSENT JUDGMENT

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 the Joint Stipulation for Entry of Consent Judgment including all

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise

indicated.

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 true cash and taxable values as provided in this

Consent Judgment within 20 days of the entry of the Consent Judgment.2

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 as

required by the Consent Judgment within 28 days of the entry of the Consent

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a

proportionate share of any property tax administration fees paid and of penalty and

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated,

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, unless

otherwise indicated, 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 Consent Judgment. 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,

1 See MCL 211.27a.

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002701 

Page 2 of 2 

 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: December 9, 2025 

jcr 

 

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

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25-002701.pdfRead complete document text →

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Page 1

Tranlnfo:4606 

Chidt: 

1 

ID: 

POLTER 

LAW 

GROU 

HRs 

RECEIVED 

: 

DEC 08 2025 

GRETCHEN WHITMER 

it 

Ame 

ki 

DEPARTMENT OF Hozawia aN REGULATORY AFFAIRS 

ORLENEHANIPAX TRIBUNAL 

2D2M LLC 

5 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002701 

Hadley Twp. 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property Is in Lapeer 

County. 

2. 

Parcel Number; 44-010-036-026-00 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

471,300 

471,300 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

746,000 

373,000 

373,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-002701 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page If necessary): 

to be made 

payable 

jointly 

to Petition: 

d Polter Law 

(Rep) 

and 

mailed to "Polter Law" 2600 W Big Beaver Ste L100, Troy, MI 48084. 

Petitioner agrees to waive any and all interest relative to any refund due. 

NOTE: The Stipulation MUST Include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK, 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signdture of 

Petitioner's Authorized Reprege A Petitioner: 

oF 

[> 

b | 

~~ 

~> 

Printed Name: Stephen Polter (P72591) 

Date: Nov 25, 2025 

Signature of Respondent's authorized representative: 

Tina P. QAML ARN, 

Asse SSN 

Printed Name: Tina Papineau, Assessor 

Date: 

la/a/25

Page 3

EPT/N 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2600 W 

Big Beaver 

| Ste L100 

Troy, MI 48084 

US

0

B26 6 

HE 

TT EEE 

en 

Le AR RU 

PU 

A EY BE TU ER UE

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25-002701.pdfRead complete document text →

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Page 1

Tranlnfo:4606 

Chidt: 

1 

ID: 

POLTER 

LAW 

GROU 

HRs 

RECEIVED 

: 

DEC 08 2025 

GRETCHEN WHITMER 

it 

Ame 

ki 

DEPARTMENT OF Hozawia aN REGULATORY AFFAIRS 

ORLENEHANIPAX TRIBUNAL 

2D2M LLC 

5 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002701 

Hadley Twp. 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property Is in Lapeer 

County. 

2. 

Parcel Number; 44-010-036-026-00 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

471,300 

471,300 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

746,000 

373,000 

373,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-002701 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page If necessary): 

to be made 

payable 

jointly 

to Petition: 

d Polter Law 

(Rep) 

and 

mailed to "Polter Law" 2600 W Big Beaver Ste L100, Troy, MI 48084. 

Petitioner agrees to waive any and all interest relative to any refund due. 

NOTE: The Stipulation MUST Include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK, 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signdture of 

Petitioner's Authorized Reprege A Petitioner: 

oF 

[> 

b | 

~~ 

~> 

Printed Name: Stephen Polter (P72591) 

Date: Nov 25, 2025 

Signature of Respondent's authorized representative: 

Tina P. QAML ARN, 

Asse SSN 

Printed Name: Tina Papineau, Assessor 

Date: 

la/a/25

Page 3

EPT/N 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2600 W 

Big Beaver 

| Ste L100 

Troy, MI 48084 

US

0

B26 6 

HE 

TT EEE 

en 

Le AR RU 

PU 

A EY BE TU ER UE

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Order_Setting_Aside_P_Default.2025-11-05_13-17-00.0000.pdfRead complete document text →

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Page 1

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

2D2M LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002701

Township Of Hadley,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 17, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 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

Page 2

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

2D2M LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002701

Township Of Hadley,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 17, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 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

Page 3

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

2D2M LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002701

Township Of Hadley,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 17, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 5, 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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25-002701.pdfRead complete document text →

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Page 1

RECEIVED

0CT 02 2025

Tranlnfo:ié06

26059981-1

10/01/25

Ely

Chit:

1868

Aut: $75.00

MICHIGAN TAX TRIBUNAL

—

laa

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

2D2M LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 25-002701

Hadley Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER HOLDING PETITIONER IN DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner filed a severed

petition and a $125.00 filing fee in response to the Tribunal’s July 11, 2025, Order

Severing Parcel No. 44-010-036-026-00 into the above-captioned docket (the order).

The Tribunal erred in the entry of the order, however, because the correct filing fee,

based on the Tribunal division and amount in contention, was $200.00."

Therefore,

IT IS ORDERED that Petitioner is held in DEFAULT.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the

default: pay the remaining $75.00 owed for the petition filing fee. The foregoing must be

filed with the Tribunal within 14 days of entry of this Order.2 Unfortunately, the payment

may not be made via e-filing.

Failure to comply with this order will result in Petitioner being required to file a motion to

set aside the default (with appropriate filing fee).

)

Entered: September 17, 2025

By a leew

} la Fr

bw/gc

1 See TTR 223(2)(a) and TTR 269(3)(a).

2A 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

Page 2

POLTER LAV GROTIP 

METROPLEX MI 480 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

26 SEP 2025 PM $4 L. 

U0

dum 

Ee 

BIRR 

Som 

- MTT 

Ford 

20232 

[ pasiWY MT L&§909 

GEEONG-TF 

FREED 

Yi 

eb be pg]

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25-002701 Def.pdfRead complete document text →

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Page 1

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

2D2M LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 25-002701

Hadley Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER HOLDING PETITIONER IN DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner filed a severed

petition and a $125.00 filing fee in response to the Tribunal’s July 11, 2025, Order

Severing Parcel No. 44-010-036-026-00 into the above-captioned docket (the order).

The Tribunal erred in the entry of the order, however, because the correct filing fee,

based on the Tribunal division and amount in contention, was $200.00.1

Therefore,

IT IS ORDERED that Petitioner is held in DEFAULT.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the

default: pay the remaining $75.00 owed for the petition filing fee. The foregoing must be

filed with the Tribunal within 14 days of entry of this Order.2 Unfortunately, the payment

may not be made via e-filing.

Failure to comply with this order will result in Petitioner being required to file a motion to

set aside the default (with appropriate filing fee).

Entered: September 17, 2025

By _____________________________

bw/gc

1 See TTR 223(2)(a) and TTR 269(3)(a).

2 “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 postmark is considered filed on the date the submission is received by the tribunal. A submission

by commercial delivery service is considered filed on the date the submission is given to the commercial

service for delivery to the tribunal as indicated by the receipt date on the package containing the

submission. A submission by personal service is considered filed on the date the submission is received.

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-002701 

Page 2 of 2 

 

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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25-002701 SAD.pdfRead complete document text →

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Page 1

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

2D2M LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 25-002701

Hadley Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in this case and finds that an order was issued on

July 11, 2025, severing parcel No. 44-010-036-026-00 from MTT Docket No. 25-002623

and holding Petitioner in default. Petitioner was required to file a severed petition and

pay the required petition filing fee within 14 days of the entry of the order. On July 14,

2025, Petitioner submitted the required severed petition and indicated the petition filing

fee had already been applied to MTT Docket No. 25-002623, which upon review, the

Tribunal transferred the required filing fee to the instant appeal. As such, and inasmuch

as the case is now properly pending in the Small Claims Division, and Petitioner has

complied with the Tribunal’s rules of practice and procedure, the Tribunal finds good

cause to set aside the default. Therefore,

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

Entered: August 6, 2025

By _____________________________

kac

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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SC-Notice_of_Filing_of_Answer.2025-08-01_10-25-48.0000.pdfRead complete document text →

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Page 1

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

2D2M LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 25-002701

Township Of Hadley,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an

appeal of a principal residence exemption that was denied by either the Michigan

Department of Treasury or a County. Also, state taxes levied by the Michigan

Department of Treasury, such as income taxes, are not subject to the informal

settlement conference process.

Page 2

MTT Docket No. 25-002701

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 1, 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

Page 3

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

2D2M LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002701

Township Of Hadley,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be

Page 4

MTT

Page 5

STATE

Page 6

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Page 1

Check# 1346 amount $125.00 applied to docket

25-002701

;

RECEIVED

JUN 02 2025

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or

Non-Property tax disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not

submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

First Name

m.L

Last Name/Company Name

SXMLLC

Mailing Address (No., Street, P.O. Box or Rural Route)

6101 Deer Park Pass

City or Town

State

ZIP Code

Grand Blanc

48439

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.1.

Last Name

Stephen

Polter

Firm Name (if any) Polter Law Group - Express Property Tax Appeals

Mailing Address (No., Street, P.O. Box or Rural Route)

2600 W Big Beaver, Ste L100

Troy Town

zp ©

18084

Telephone Number

5 18-21 3-6800

Email Address (do not enter unless you want MTT to send all correspondence via email)

spolter@polterlaw.com

Section 3: Subject Property Information

How many

If you are appealing more than one parcel, are they contiguous or adjoining?

parcels are you

Yes*

[] No**

appealing?

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Property Address (No., Street, City, ST, ZIP)

[If multiple, list first property's address]

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Page 1

RECEIVED 

JUL'17 2025 

= = 

fi FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

July 14, 2025 

SOM — MTT 

POB 30232 

Lansing, MI 48909 

Re: 

Multiple SC 

To whom it may concern, 

Herein enclosed please find five (“5”) filings/cases (three (3) otiginal, two (2) default cures), 

as follows: 

1. 

SC appeal Przygoda v. Birmingham (following MBOR denial/1ejection), along 

with fee $125. 

2. 

SC appeal Pecchia v. BH (following MBOR denial/tejection), along with fee $125. 

3. 

Blumenthal v. Sfld. (following “ostensible” MBOR denial /tejection), along with 

fee $125. 

4. 

Flint v. Anna Maria (24-002182) corrected figures, pursuant to Order of Default 

(enclosed). Cured. 

5. 

SXM LLC, 2D2M LLC (25-002623/2701) cottected severed petition, pursuant to 

Order of Default (enclosed). Cured. Tribunal also appeats to require Petitioner to 

remit separate $125 payment for ostensible separate seveted petition/patcel; 

however, 

see 

enclosed 

proof 

of original payment(s) 

with 

original 

petition 

submission on ot about May 27, 2025. You'll notice that although 

I may have 

erroneously filed as multi contiguous patcel (now corrected), I did not merely remit 

$125 + $25 pursuant to MTT Rules, but rather in fee remittance I treated these as 

two sepatate submissions and in fact paid 2 x $125. Therefore, the Tribunal’s order 

including the fee requirement should be reconsidered and rendered moot, as the 

at least the fees were originally properly remitted. 

If, however, Tribunal is 

still 

unconvinced, 

I would appreciate it stating/noticing along with its basis therefor 

and allowing Petitioner an additional fourteen 

(“14”) 

days within which 

to 

cure/ remit same.

Page 2

RECEIVED

JUL 172025

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

#2¢€ 00230 [PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or

Non-Property tax disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not

submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

First Name

M.I.

Last Name/Company Name

2D2M LLC

Mailing Address (No., Street, P.O. Box or Rural Route)

6101 Deer Park Pass

City or Town

State

ZIP Code

Grand Blanc

48439

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Petitioner’s Attorney Authorized Representative’s Contact Information

First Name

Last Name

Stephen

Polter

Amiens (=Mpoiter Law Group - EPTA

Mailing Address (No., Street, P.O. Box or Rural Route)

2600 W

Big Beaver, Ste L100

City or Town

State

Troy

* "48084

Telephone Number 24821 36800

Email Address (do not enter unless you want MTT to send all correspondence via email)

spolter@polterlaw.com

Section 3: Subject Property Information

How many

If you are appealing more than one parcel, are they contiguous or adjoining?

parcels are you

Yes*

[] No**

appealing?

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

**|f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Property Address (No., Street, City, ST, ZIP)

[If multiple, list first property's address]

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

{1 Poverty Exemption 

[J Taxable Value Only (calculation) 

{1 bisabled Veterans Exemption 

Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

See attached/enclosed and also already included in

Page 4

STA

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Page 1

07/30/2025 

Valuation Report 

03:41 

PM 

DB: 

Hadley Tup 2025 

44-010-036-026-00 

2025 

Est. 

T.C.V. 

2D2M LLC 

Property Class: 

401 

5864 

BALDWIN 

RD 

Map 

#: 

HADLEY TOWNSHIP 

OXFORD, 

MI 

48462 

1995 

ROLL 

- 

NEW 

40 

X 

64 

POLE BARN. 

GATE 

LOCKED, 

EST COMPLETE. 

05/05 APPRAISED COMPLEX 

TO CALULATE AMOUNT 

OF HOMESTEAD 

FOR ADJUSTMENT AT 

JULY 

BOR. 

PH. 

Land Value Estimates 

for Land Table 00001.RES 

AC 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ACREAGE TABLE 

'A' 

40.000 Acres 

6,688 

100 

267,500 

40.0C Total Acres 

Total 

Est. 

Land Value 

= 

267,500 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

4in Concrete 

7.26 

4322 

62 

19,454 

Pool: 

Gunite 

63.70 

800 

42 

21,403 

Hot Tub 

12,678.75 

1 

42 

5,325 

Ad-Hoc Unit-In-Place 

Items 

Description 

Rate 

Size 

% 

Good 

Cash Value 

100 CAMPER SIRES 

1.00 

199400 

100 

199,400 

TENNIS 

CT 

106 

X 

114 

1.00 

66462 

100 

66,462 

Total Estimated Land Improvements 

True Cash Value 

= 

312,044 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

C 

Cls 

C 

5 

Blt 

1969 

(11) 

Heating System: 

Forced 

Hot 

Water 

Ground Area 

= 1667 

SF 

Floor Arca 

= 

1667 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=52/100/100/100/52 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Basement 

1,412 

1 

Story 

Siding 

Slab 

255 

Total: 

261,103 

135,777 

Other Additions/Adjustments 

Basement Living Area 

1341 

50,127 

26,066 

Exterior 

Brick Veneer 

508 

9,103 

4,734 

Basement, 

Outside Entrance, 

Below Grade 

1 

2,669 

1,388 

Plumbing 

3 

Fixture 

Bath 

1 

4,843 

2,518 

2 

Fixture 

Bath 

2 

6,481 

3,370 

Separate Shower 

2 

2,835 

1,474 

Water/Sewer 

2000 

Gal Septic 

1 

10,078 

5,241 

Water Well, 

200 

Feet 

1 

11,200 

5,824 

Porches 

CCP 

(1 

Story) 

110 

3,197 

1,662 

CSEP 

(1 

Story) 

700 

27,678 

14,393 

Garages 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

Base Cost 

588 

26,231 

13, 640 

Common Wall: 

1 

Wall 

1 

-2,800 

-1,456 

Built~Ins 

Dishwasher 

1 

812 

422

Page 2

07/30/2025 

Valuation Report 

03:41 

PM 

Hadley Twp 2025 

Parcel Number: 

44-010-036-026-00 

Page: 

2 

Totals: 

413,557 

215,053 

Notes: 

ECF 

(RES 

AC) 

1.248 

=> 

TCV: 

268, 386 

Cost 

Est. 

for 

Res. 

Bldg: 

2 

Single 

Family 

CD 

Cls 

CD 

Blt 

O 

(11) 

Heating System: 

Wall/Floor Furnace 

Ground Area 

= 

494 

SF 

Floor Area 

= 

494 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=52/100/100/100/52 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Slab 

494 

Total: 

62,874 

32,693 

Other Additions/Adjustments 

Plumbing 

3 

Fixture 

Bath 

3 

12,072 

6,277 

Separate Shower 

6 

7,436 

3,867 

Water/Sewer 

2000 

Gal Septic 

1 

9,508 

4,944 

Water Well, 

200 

Feet 

1 

10,815 

5,624 

Totals: 

102,705 

53,405 

Notes: 

ECF 

(RES AC) 

1.248 

=> 

TCV: 

66,649 

Ag. 

Bld 

1 

0, 

4 

Wall 

Barn, 

General 

Purpose 

Class:D, Pole 

Quality:Low Cost 

Height: 

13 

ft 

Description 

Rate 

Size 

Cost 

New 

Base 

Cost 

16.98 

2560 

43,469 

Default Walls 

5.68 

2560 

14,541 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=44/100/100/100/44 

Depr. 

Cost 

= 

25,524 

ECF 

(RES 

AC) 

1.100 

=> TCV 

of Bldg: 

1 

= 

28,077 

Total 

Estimated True 

Cash Value 

of Agricultural Buildings 

= 

28,077 

2025 

Est. 

T.C.V. 

010-036-026-00 

= 

942, 656 

Est. 

TCV/Total 

Floor Area 

= 

436.21, 

Most 

recent 

sale 

07/01/2023 

for 330,000 

2024 Assessed 

MBOR 

S5.E.V. 

Base 

for Cap 

C.P.I. 

464,700 

464,700 

464,700 

464,700 

3.10 

2025 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

[+] 

6,600 

[¢] 

[+ 

6,600 

[¢) 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

 ->Taxable<- 

PRE/MBT 

471,300 

471,300 

471,300 

478,105 

471,300 

[¢)

Page 3

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Page 5

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.83bb2557-5838-4733-b9ec-d3df9fc4e393.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002701

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Hadley (LAPEER)

First Name

M.I.

Last Name/Company Name/Unit of Government

Mailing Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Tina

M.I.

Last Name

Papineau

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

P.O. Box 227

4293 Pratt Road

City or Town

Hadley

State

Michigan

ZIP Code

48440-0227

Telephone Number

810-797-2117

Fax Number

810-797-6026

E-mail Address

assessor@hadleytownship.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more?

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Appraisal to follow. The packet that the Petitioner submitted with the appeal was not received by the March Board of Review. The only item received was the letter

from Polter Law Group dated March 5, 2025.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority?

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order?

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR?

If Yes, check which BOR Petitioner attended:

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

44-010-036-026-00

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

471,300

Current Taxable Value as established by the BOR:

471,300

What do you believe is the fair market value (also known as True Cash Value)?

$942,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

471,300

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

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

SXM LLC,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

2D2M LLC,

Petitioner,

MTT Docket Nos. 25-002623

& 25-002701

Hadley Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER SEVERING PARCEL NO 44-010-036-026-00 TO DOCKET NO 25-002701

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002701

The Tribunal has reviewed the file in this case and finds that a petition was filed on May

27, 2025, initiating a valuation appeal for Parcel Nos. 44-010-036-032-00 and 44-010-

036-026-00. The petition indicates that the parcels are contiguous. The petition also

includes attachments of the Board of Review decisions for both parcels. Those

decisions indicate that each appealed parcel is owned by a different entity.

The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a

single appeal because each party in interest, as Petitioner, is required to file a separate

petition. Although the parties are commonly represented, each parcel has only one

indicated party in interest eligible to file a petition as the property owner.1 “Party in

interest” refers to a person or entity with a property interest in the property being

assessed, and “property interest” is “a legal share in something and “all or part of a legal

or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel

No. 44-010-036-026-00 into a separate docket. A separate additional petition filing fee

is due as a result of the severance.3 Therefore,

IT IS ORDERED that Parcel No. 44-010-036-026-00 is SEVERED to Docket No.

25-002701.

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No.

25-002701.

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No.

1 See MCL 205.735a(6).

2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014).

3 TTR 223(2). If not severed, the contiguous parcel would have been held in default for failure to pay the

contiguous-parcel petition fee under TTR 223(2)(b).

Page 2

MTT Docket No. 25-002623 & 25-002701 

Page 2 of 2 

 

25-002701 by filing a severed petition and $125.00 petition filing fee within 14 days of 

the entry of this order.4 The petition shall note the docket number assigned by the 

Tribunal and, if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as a “Severed Petition.” 

 

Failure to comply with this order will result in the dismissal of that case.5 

 

 

Entered: July 11, 2025 

 

 

 

By _____________________________ 

bw 

 

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 

 

4 See TTR 223(2)(a)(ii) and TTR 269(1). 

5 See TTR 237(1).