39 North LLC, Petitioner V City Of Detroit, Respondent

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 

39 North LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003416 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on October 21, 2025, because Petitioner filed an outdated petition which did not 

properly identify Petitioner’s authorized representative and did not pay the $125.00 fee 

for the filing of the petition. On November 24, 2025, the Tribunal extended the time for 

Petitioner to cure the default by an additional 14 days, and they have failed to respond. 

Petitioner has not complied with either order, and the latter stated that “failure to comply 

with this order may result in the dismissal of the case . . .” and referenced Grimm v 

Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-003416 

Page 2 of 2 

 

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 

record on appeal. There is no certification fee. 

 

 

Entered: December 18, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 

39 North LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003416 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 21, 2025, because Petitioner filed an outdated 

petition which did not properly identify Petitioner’s authorized representative, and did not 

pay the requisite $125.00 fee for the filing of the petition.1 Petitioner was required to 

cure the default by paying the applicable fee and filing the correct petition for the issue 

under appeal, signed, and further identifying Petitioner’s authorized representative, 

within 14 days. Petitioner has had ample time to comply, yet has failed to respond or 

submit the required filings. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

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

default: (1) file a current signed Petition for Valuation Appeal, identifying Petitioner’s 

authorized representaive, (2) pay the $125.00 fee required for the filing of the petition, 

(3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required for the filing of the 

motion, and (5) file proof the motion was served on Respondent. 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal. Unfortunately, the payment of the petition filing fee may not be made via 

e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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

Page 2

MTT Docket No. 25-003416 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: November 24, 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 

 

 

 

 

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). 

4 See also MCL 205.732.

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 

39 North LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003416 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that an order holding Petitioner 

in default was issued on September 23, 2025, because Petitioner failed to use an 

updated Tribunal petition form and failed to pay the required filing fee for the filing of the 

petition.1 The Tribunal erred in the entry of this order because it failed to include that 

Petitioner identified its representative as “Logical Property Management LLC”, even 

though the submission was sent by the Law Offices of George W. Schmidt, PLLC. 

When the petition was processed, neither Petitioner nor Petitioner’s alleged authorized 

representatives signed the petition as required by MCR 1.109(E). Additionally, 

Petitioner’s alleged authorized representative was never added to the docket, thus 

preventing proper service of the Order of Default. As such, the Tribunal finds it 

necessary to reissue the September 23, 2025 Order of Default. 

 

Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

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

default: (1) file a current, signed Petition for Valuation Appeal, identifying Petitioner’s 

authorized representative and (2) pay the $125.00 fee for the filing of the petition. The 

foregoing must be filed with the Tribunal within 14 days of the entry of this Order.2 

 

 

1 Although the petition indicates a $250.00 filing fee was paid with the filing of the petition, no filing fee 

has been received. 

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. 25-003416 

Page 2 of 2 

 

IT IS FURTHER ORDERED the petition shall note the docket number previously 

assigned by the Tribunal. Unfortunately, the petition filing fee may not be made via e-

filing. 

 

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

set aside the default, with appropriate filing fee. 

 

 

Entered: October 21, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

39 North LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003416

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. 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 an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Furthermore, 

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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.i 

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:_______________________________

Entered: September 23, 2025

Patricia L. Halm, Tribunal Chair

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

Page 2

MTT Docket No. 25-003416

Page 2 of 5

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

representatives.

By: Tribunal Clerk

i “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 3

39 North LLC

43260 Garfield Ste 280

Clinton Township , MI 48038

Page 4

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

39 North LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003416

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. 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 an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Furthermore, 

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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.ii 

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:_______________________________

Entered: September 23, 2025

Patricia L. Halm, Tribunal Chair

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

Page 5

MTT Docket No. 25-003416

Page 5 of 5

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

representatives.

By: Tribunal Clerk

ii “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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

: 

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate shest, 

1. Petitioner(s) Name and Address 

2, Agent or Attorney (if any) Name and Address 

39 North LLC 

Logical Property Management LLC 

43260 Garfield, Ste 280 

115 S Main St, Ste 200 

Clinton Township, Mi 48038 

Royal Oak, MI 48067 

Petitioner's Daytime Phone No. 

248 209 6824 ext 106 

Agent/Attormey Phone No, 248 209 6824 est 106 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

401 

- Residential 

personal utility, developmental) 

4. Location of Property: 

City Detroit 

Local Schoo District: 

OR 

. 

County Wayne 

Township__n/a 

Detroit 

space provided. 

5. Did Petitioner protest to the Board of Review? 

Yes 

OO 

No 

If no, please check all applicable reasons below and explain in the 

Od The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[I] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

CO Petitioner Is appealing within 30 days of issuance of a State Tax Commission Order. 

[Jretitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

J The property's taxable value only is incorrect. 

CTne uncapping of the property's taxable value is improper. 

| Petitioner was denied a property tax exemption. 

J Petitioner was denied a poverty exemption. 

8, Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Rolf 

22054051. 

2025 

$68,100 

$48,750

Page 2

€. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

, Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

22054051. 

2025 

$32,741 

10. 

Explain the basis of your appeal. 

the taxable value exceeds market values, leading to excess taxation 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

oO Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

® No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal, 

Amount Paid: 

$250.00 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

If using an agent or attorney, only agent or attorney is required to sign: 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original attachments for your records, 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, stc., under the Americans with Disabilities Act, you may make 

your neads known to this agency. 

For further information, please contact the Tribunal at: 

PH: {517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

TT262 Revised 01/05 

1873 PA 186, As Amended

Page 3

Coleman A. Young Munkipa! Center 

) 

. 

2 Woodward Avene, Suite 105 

Sy ater 2 

Detroit, Michigan 88226 

B12 

view detitmi gov 

05/16/2025 

39 NORTH LLC 

fEcopy 

43260 GARFIELD, STE 260 

CLINTON TOWNSHIP MI 48038 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-008313 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS; 

1. 

Parcel Number: 

22054051. 

2. 

Property Address: 

16776 FORRER 

3. 

District: 

1 

4, 

Property Classification: 

409 

(RESIDENTIAL-IMPROVED) 

Ad Vatorom 

8. 

Principle Residence Exemption: 

% 

5. 

Property Legal Description: 

EFORRER 576 INGLEWOOD PARK SUB 3152 P47 FLATS. WC R 22/187 42.15 X 147.82 

&. 

Petitioner timely fifed an appeal to the March Board of Review. 

. The March Board of Review considered 

(if any) pefiioner's and/or duly authorized ropresentative evidence 

andor testimony. The March Board of Review considered facls presented as on the assessment soll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

[Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

68,100 

£3,400 

2025 

Taxable Value 

32,741 

32,741 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

smat} claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

M) 48909 

A Michigan Tax Tribunal appeal must be made by May 31st 

of the current year for properties classified 

2s: 

Commercial 

Real, 

Industrial 

Real, 

Commercial 

Personal, 

industrial 

Personal 

and 

Utility 

Personal 

Property. 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property 

Classification, 

A properly Classification appeal may only be made 

for the 

current year. Such appeal may 

be 

filed with the 

State Tax Commission, PO Box 30471, Lansing,

Page 4

L

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

39 North LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003416

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

39 North LLC

43260 Garfield Ste 280

Clinton Township , MI 48038

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

39 North LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003416

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

: 

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate shest, 

1. Petitioner(s) Name and Address 

2, Agent or Attorney (if any) Name and Address 

39 North LLC 

Logical Property Management LLC 

43260 Garfield, Ste 280 

115 S Main St, Ste 200 

Clinton Township, Mi 48038 

Royal Oak, MI 48067 

Petitioner's Daytime Phone No. 

248 209 6824 ext 106 

Agent/Attormey Phone No, 248 209 6824 est 106 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

401 

- Residential 

personal utility, developmental) 

4. Location of Property: 

City Detroit 

Local Schoo District: 

OR 

. 

County Wayne 

Township__n/a 

Detroit 

space provided. 

5. Did Petitioner protest to the Board of Review? 

Yes 

OO 

No 

If no, please check all applicable reasons below and explain in the 

Od The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[I] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

CO Petitioner Is appealing within 30 days of issuance of a State Tax Commission Order. 

[Jretitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

J The property's taxable value only is incorrect. 

CTne uncapping of the property's taxable value is improper. 

| Petitioner was denied a property tax exemption. 

J Petitioner was denied a poverty exemption. 

8, Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Rolf 

22054051. 

2025 

$68,100 

$48,750

Page 2

€. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

, Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

22054051. 

2025 

$32,741 

10. 

Explain the basis of your appeal. 

the taxable value exceeds market values, leading to excess taxation 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

oO Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

® No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal, 

Amount Paid: 

$250.00 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

If using an agent or attorney, only agent or attorney is required to sign: 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original attachments for your records, 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, stc., under the Americans with Disabilities Act, you may make 

your neads known to this agency. 

For further information, please contact the Tribunal at: 

PH: {517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

TT262 Revised 01/05 

1873 PA 186, As Amended

Page 3

Coleman A. Young Munkipa! Center 

) 

. 

2 Woodward Avene, Suite 105 

Sy ater 2 

Detroit, Michigan 88226 

B12 

view detitmi gov 

05/16/2025 

39 NORTH LLC 

fEcopy 

43260 GARFIELD, STE 260 

CLINTON TOWNSHIP MI 48038 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-008313 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS; 

1. 

Parcel Number: 

22054051. 

2. 

Property Address: 

16776 FORRER 

3. 

District: 

1 

4, 

Property Classification: 

409 

(RESIDENTIAL-IMPROVED) 

Ad Vatorom 

8. 

Principle Residence Exemption: 

% 

5. 

Property Legal Description: 

EFORRER 576 INGLEWOOD PARK SUB 3152 P47 FLATS. WC R 22/187 42.15 X 147.82 

&. 

Petitioner timely fifed an appeal to the March Board of Review. 

. The March Board of Review considered 

(if any) pefiioner's and/or duly authorized ropresentative evidence 

andor testimony. The March Board of Review considered facls presented as on the assessment soll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

[Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

68,100 

£3,400 

2025 

Taxable Value 

32,741 

32,741 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

smat} claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

M) 48909 

A Michigan Tax Tribunal appeal must be made by May 31st 

of the current year for properties classified 

2s: 

Commercial 

Real, 

Industrial 

Real, 

Commercial 

Personal, 

industrial 

Personal 

and 

Utility 

Personal 

Property. 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property 

Classification, 

A properly Classification appeal may only be made 

for the 

current year. Such appeal may 

be 

filed with the 

State Tax Commission, PO Box 30471, Lansing,

Page 4

L

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