Record Finder / 24-003480-TT
Michigan

Ams Hubbard LLC, Petitioner V City Of Dearborn, Respondent

Petitioner
Ams Hubbard LLC
Respondent
City Of Dearborn

Case overview

Docket number
24-003480-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
11Order of DismissalNot recordedNot recorded11/01/2024Not recordedDownload
10Motion to Withdraw Appeal was received.PETNot recorded10/31/2024$0.00Download
9AppearanceRESPNot recorded10/31/2024Not recordedDownload
8ET Case Info SheetNot recordedNot recorded10/31/2024Not recordedDownload
7Order Holding Party in DefaultNot recordedNot recorded10/30/2024Not recordedDownload
6Notice of No ActionNot recordedNot recorded10/30/2024Not recordedDownload
5Motion to Transfer to ET was received.PETNot recorded10/24/2024$25.00Download
4Stipulated Sub of CounselPETNot recorded10/23/2024Not recordedDownload
3Petition has been verifiedPET109/17/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/17/2024Not recordedDownload
1A petition was received.PETNot recorded05/31/2024$250.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2024-11-01_11-51-42.0000.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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide 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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide 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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 1, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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AMS 24-003480 stip dismiss.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AMS HUBBARD LLC, 

Petitioner, 

v 

CITY OF DEARBORN, 

Respondent. 

MTT Docket No. 24-003480 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

JEREMY J. ROMER (P77287) 

CITY OF DEARBORN 

Attorney for Respondent 

16901 Michigan Avenue, Suite 14 

Dearborn, MI 48126 

(313) 943-2035 

_____________________________________________________________________________/ 

 

 

STIPULATION TO DISMISS 

 

Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with 

prejudice and without costs or attorney fees to either party. 

 

 

Signature of Petitioner’s 

Authorized Representative 

 

/s/ Seth A O’Loughlin 

 

Laura M. Hallahan 

Seth A. O’Loughlin 

Hallahan & Associates, P.C. 

 

 

Signature of Respondent’s 

Authorized Representative 

 

/s/ Jeremy J Romer 

 

Jeremy J Romer 

City of Dearborn

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Appearance 24-003480.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AMS HUBBARD LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF DEARBORN, 

 

Respondent.

 

 

 

MTT Docket No. 24-003480 

 

 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com 

JEREMY J. ROMER (P77287) 

CITY OF DEARBORN 

Attorney for Respondent 

16901 Michigan Avenue, Suite 14 

Dearborn, MI 48126 

(313) 943-2035 

jromer@dearborn.gov 

 

_____________________________________________________________________________/ 

 

APPEARANCE OF COUNSEL 

 

 

 

PLEASE ENTER the appearance of JEREMY J. ROMER as counsel of 

record on behalf of Respondent in the above-entitled matter. 

 

 

 

 

 

 

 

Respectfully submitted, 

Jeremy J. Romer 

 

________________________ 

 

JEREMY J. ROMER 

 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

 

16901 Michigan Ave., Ste. 14 

 

 

 

 

 

 

 

Dearborn, MI 48126 

 

 

 

 

 

 

 

(313) 943-2035 

 

 

 

 

 

 

 

(313) 943-2069 fax 

 

 

 

 

 

 

 

jromer@dearborn.gov

Page 2

Page 2 of 2 

 

 

PROOF OF SERVICE 

The undersigned certifies that the foregoing was 

served upon all parties to the above cause to each of 

the attorneys/parties of record herein at their 

respective addresses disclosed on the pleadings on 

November 1, 2024. 

 

BY: 

 U.S. Mail 

 Telefacsimile 

 

Hand Delivered 

Overnight courier 

 

Federal Express 

E-mail 

 

Signature: _ Jeremy J. Romer 

 

 Jeremy J. Romer

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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.dfda0f90-abb4-4f8e-9a3d-0fb43ce6a044.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

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 24-003480

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Dearborn (WAYNE)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jeremy

M.I.

J.

Last Name

Romer

Firm Name (if any)

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

16901 Michigan Ave Ste 14

City or Town

Dearborn

State

Michigan

ZIP Code

48126

Telephone Number

313-943-3086

Fax Number

313-943-2469

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

jromer@ci.dearborn.mi.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Jeremy Romer

/s/

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Order_Holding_Party_in_Default.2024-10-30_15-36-57.0000.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

AMS HUBBARD LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: October 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003480

Page 2 of 6

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 provide 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 219(5)

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

AMS HUBBARD LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003480

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: October 30, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003480

Page 4 of 6

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 provide 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 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 219(5)

Page 5

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 ·

Page 6

MTT Docket

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Notice_of_No_Action_-Rep_Appearance.2024-10-30_11-53-17.0000.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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480 

City Of Dearborn,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: October 30, 2024

By: Tribunal Clerk

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

1 See TTR 223(1).

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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480 

City Of Dearborn,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: October 30, 2024

By: Tribunal Clerk

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

2 See TTR 223(1).

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

AMS HUBBARD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003480 

City Of Dearborn,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.3 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: October 30, 2024

By: Tribunal Clerk

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

3 See TTR 223(1).

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Joint Motion to Transfer_AMS Hubbard_FINAL.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

AMS HUBBARD LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF DEARBORN, 

 

 

 

Respondent. 

 

 

 

Docket No. 24-003480 

 

 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

JEREMY J. ROMER (P77287) 

CITY OF DEARBORN 

Attorney for Respondent 

16901 Michigan Avenue, Suite 14 

Dearborn, MI 48126 

(313) 943-2035 

_____________________________________________________________________________/ 

 

JOINT MOTION TO TRANSFER APPEAL TO ENTIRE TRIBUNAL DIVISION 

 

 

Petitioner and Respondent, by and through their respective attorneys, state the following 

in support of the above captioned Motion: 

1. 

The above captioned appeal involves one parcel of commercial property. The 

taxable value for this parcel for the 2024 tax year as established by Respondent’s Board of Review 

exceeded $1.2 million. 

2. 

The appeal is currently pending in the small claims division where it was originally 

filed. 

3. 

The parties have discussed the appeal since its filing, and the retention of new 

counsel for Petitioner, and believe it would be more appropriate to have the case proceed in the 

entire tribunal division for several reasons.

Page 2

2 

 

4. 

To begin, placing the case in the entire tribunal division would allow for more 

efficient discovery between the parties. The conduction of which may assist the parties in reaching 

an amicable resolution to the above captioned appeal. 

5. 

Second, the preparation of valuation disclosures and the conduction of an entire 

tribunal hearing, if necessary, should provide the parties with sufficient opportunity to present 

expert witness testimony regarding the value of each parcel at issue and, consequently, provide the 

Tribunal with the evidence it needs to make an independent determination of value. An opportunity 

that would be impaired if the parties were constrained to a 30-minute hearing. 

6. 

Finally, the above captioned appeal should be moved to the entire tribunal division 

as it appears that the parties’ final contentions of taxable value in dispute will likely exceed 

$100,000—depriving the small claims division of jurisdiction over this matter pursuant to TTR 

263 and MCL 205.762. 

7. 

The total taxable value in dispute as identified in Petitioner’s Petition is indicated 

to be $100,000—the maximum taxable value disparity the small claims division possesses 

jurisdiction to hear. Petitioner’s recently retained legal counsel further believes Petitioner’s 

contentions of value as set forth in its Petition may be overstated—resulting in further disparity in 

the parties’ taxable value contentions. Accordingly, the above captioned appeal should be moved 

to the Entire Tribunal at this stage of the proceedings to ensure that the parties, as well as the 

Tribunal, do not incur time and expense adjudicating this matter only for the small claims division 

to be left without jurisdiction to issue a final decision and requiring the above captioned appeal be 

moved to the entire tribunal division at the eleventh hour. 

8. 

TTR 273(1) allows for the requested relief and no hearing notice has been issued 

in the case. As Respondent has not filed an Answer, no costs have been incurred to Respondent in

Page 3

3 

that respect furthering demonstrating the efficiency and practicality of a transfer at this stage of 

the proceedings. 

9.

In short, the parties believe that transferring the case to the entire tribunal division

is in the interest of the efficient administration of justice, will aid the parties and the Tribunal, and 

will aid in the efficient handling of the case. There is good cause to grant the requested relief. 

WHEREFORE, the parties jointly request that this Honorable Tribunal enter an Order: 

A. Granting the parties’ Joint Motion to Transfer and reassign the above

captioned matter to the Entire Tribunal Division;

B. Requiring Petitioner file an Entire Tribunal Petition, proof of service, as

well as pay the applicable difference in the required filing fee within 14

days of the Order; and

C. Affirming that no costs be awarded to Respondent as part of the transfer.

Respectfully Submitted, 

By:_/s/ Laura M. Hallahan________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089

Dated: October 23, 2024 

 By: _/s/ Jeremy J. Romer (w/permission)_ 

JEREMY J. ROMER (P77287) 

CITY OF DEARBORN 

Attorney for Respondent 

16901 Michigan Avenue, Suite 14 

Dearborn, MI 48126 

(313) 943-2035

Dated: October 24, 2024

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AMS HUBBARD LLC, 

Petitioner, 

v 

CITY OF DEARBORN, 

Respondent. 

MTT Docket No. 24-003480 

_____________________________________________________________________________/ 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

JEREMY J. ROMER (P77287) 

CITY OF DEARBORN 

Attorney for Respondent 

16901 Michigan Avenue, Suite 14 

Dearborn, MI 48126 

(313) 943-2035 

_____________________________________________________________________________/ 

 

PETITIONER’S SUBSTITUTION OF AUTHORIZED REPRESENTATIVE 

 

Hallahan & Associates, P.C. substitutes in place of Sam Miller, PropTax America, as 

counsel for Petitioner AMS Hubbard LLC. 

 

_/s/ Sam Miller (w/permission)________ 

Sam Miller 

PROPTAX AMERICA 

Dated: October 23, 2024 

/s/ Laura M Hallahan______________ 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Dated: October 23, 2024

Page 2

MTT Docket No. 24-003480 

 

2

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Petitioner’s Substitution of 

Authorized Representative to: 

 

Jeremy J. Romer 

jromer@ci.dearborn.mi.us 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

/s/ Kelsea M. Melcher___________ 

Dated: October 23, 2024 

Kelsea M. Melcher

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Page 1

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) 277(3), 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 

Ml. 

Last Name/Company Name 

AMS HUBBARD LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax 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 

sam 

| 

Miller 

Firm Name "“PropTax America 

| 

vA 

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

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

MI 

48127 

Telephone Number 

Fax Number 

313-377-1447 

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

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] yest 

[] 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.

Page 2

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 

{TJ Poverty Exemption 

[3 Taxable Value Only (calculation) 

{] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

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

(3 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [mm] Yes 

No 

if Yes, check which BOR you attended AND attach the BOR deciston: O March 

[0] July 

[m} December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[I] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parce! Identification Number: 

82-09-131-02-001 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Gommsrot! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[/ 

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

1,273,200 

Current Taxable Value as established by the BOR: 

1,273,200 

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

2,346,400 

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

1,173,200 

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

100,000 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you beileve is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

{fimproved property, how is the property currently being used? 

(fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the fiting of this petition? 

1 Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

a Yes 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The fiting fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $4,000. 

if your property is residential property (see MCL 205,762) and

Page 5

FAL

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SC_Notice_of_Docket_Number.2024-09-17_14-10-31.0000.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

AMS HUBBARD LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003480

City Of Dearborn,

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 279. 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 17, 2024

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 provide 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

AMS HUBBARD LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003480

City Of Dearborn,

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 279. 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 17, 2024

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 provide 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.

Read document text excerpt

Page 1

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) 277(3), 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 

Ml. 

Last Name/Company Name 

AMS HUBBARD LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax 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 

sam 

| 

Miller 

Firm Name "“PropTax America 

| 

vA 

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

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

MI 

48127 

Telephone Number 

Fax Number 

313-377-1447 

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

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] yest 

[] 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.

Page 2

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 

{TJ Poverty Exemption 

[3 Taxable Value Only (calculation) 

{] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

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

(3 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [mm] Yes 

No 

if Yes, check which BOR you attended AND attach the BOR deciston: O March 

[0] July 

[m} December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[I] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parce! Identification Number: 

82-09-131-02-001 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Gommsrot! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[/ 

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

1,273,200 

Current Taxable Value as established by the BOR: 

1,273,200 

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

2,346,400 

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

1,173,200 

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

100,000 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you beileve is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

{fimproved property, how is the property currently being used? 

(fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the fiting of this petition? 

1 Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

a Yes 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The fiting fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $4,000. 

if your property is residential property (see MCL 205,762) and

Page 5

FAL

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.