Ann Fraser, Petitioner V Township Of White Lake, 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

Ann Fraser,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003441

Township Of White Lake, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 16, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003441

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and

Page 3

MTT

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

Ann Fraser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF ADJOURNMENT

The Tribunal, having given due consideration to the file in this case, finds that a hearing 

(i.e., the proceeding) has been scheduled to commence in this case on September 23, 

2026 and that proceeding needs to be adjourned (i.e. cancelled) for administrative 

reasons. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. The proceeding will 

be rescheduled in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: July 8, 2026

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

Ann Fraser

3305 Edgemere ave

West Bloomfield , MI 48324

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

Ann Fraser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF ADJOURNMENT

The Tribunal, having given due consideration to the file in this case, finds that a hearing 

(i.e., the proceeding) has been scheduled to commence in this case on September 23, 

2026 and that proceeding needs to be adjourned (i.e. cancelled) for administrative 

reasons. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. The proceeding will 

be rescheduled in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: July 8, 2026

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

Ann Fraser,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003441

Township Of White Lake, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

September 23, 2026 

HEARING TIME:

4:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

577108031 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003441

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and

Page 3

MT

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

Ann Fraser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on October 22, 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 10, 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

Ann Fraser

3305 Edgemere ave

West Bloomfield , MI 48324

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

Ann Fraser, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on October 22, 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 10, 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

CHARTER TOWNSHIP OF WHITE LAKE 

OAKLAND COUNTY, MICHIGAN 

RESOLUTION #25-013 

CONFIRMING SPECIAL ASSESSMENT ROLL FOR 

THE SPECIAL ASSESSMENT DISTRICT DESIGNATED: 

Round Lake South/West Sewer Main Special Assessment District 

At the regular meeting of the Township Board of the Charter Township of White Lake, 

Oakland County, Michigan, held in the Township Annex, 7527 Highland Road, White Lake, 

Michigan, in accordance with the Open Meetings Act, Public Act 267 of 1976 as amended, on the 

17th day of June 2025, at 6:30 p.m., with those present and absent being: 

Present: 

Anthony L. Noble, Mike Roman, Scott Ruggles, Steve Anderson, 

Andrea Voorheis and Liz Smith. 

Absent: 

Rik Kowall. 

The following preamble and resolution were offered by Treasurer Roman and seconded by 

Clerk Noble. 

A. 

WHEREAS, The Township Board has determined it is reasonable, necessary and in the 

interest of the public health, safety and welfare of the inhabitants of the Township to 

establish a Special Assessment District to finance the payment of expenses, fees and 

charges related to the construction of approximately 4,700 lineal feet of 2” diameter 

pressure sewer and 3,300 lineal feet of 6” diameter pressure sewer and appurtenances to 

serve the streets of Grove Point Drive, Round Lake Boulevard, Midway Road, Caprice 

Drive, Orchard Drive, Clearwater Boulevard, and Cooley Lake Road and has tentatively 

designated a Special Assessment District against which costs of the improvement are to be 

assessed (“The Project”), and; 

WHEREAS, the Special Assessment District for The Project has been determined by the 

Township and has been designated as Round Lake South/West Sewer Main, and; 

WHEREAS, the Township Board has directed the Township Supervisor to prepare the 

proposed Special Assessment Roll, and; 

WHEREAS, the Township Supervisor has prepared the proposed Special Assessment Roll 

and has filed the proposed Special Assessment Roll with the Township Clerk, and; 

WHEREAS, the Township Board has scheduled a public hearing on the proposed Special 

Assessment Roll, and notice of the hearing was properly provided, and;

Page 2

F. 

WHEREAS, the Township Board conducted the public hearing on the Special Assessment 

roll at a regular meeting of the Township Board held on the 17th day of June 2025, at 6:30 

p.m. at the Township Annex. 

NOW, THEREFORE, BE IT RESOLVED THAT: 

1. 

Roll Filed. 

The Township Board acknowledges that the Township Supervisor has filed the 

proposed Special Assessment Roll for the Round Lake South/West Sewer Main (the “Roll”) 

with the Township Clerk, and has certified that the Roll was prepared in accordance with the 

Township Board’s directions and in accordance with the laws of the State of Michigan. 

Roll Confirmed. 

In accordance with the provisions of Michigan Public Act 359 of 1947, as 

amended, and Michigan Public Act 188 of 1954, as amended, and the laws of the State of 

Michigan, the Township Board hereby confirms the Roll, a copy of which Roll is attached as 

Exhibit "A," and directs that the assessments made therein shall be collected. 

Future Installments - Principal. The Township Board determines that each Special Assessment 

may be paid in fifteen (15) separate installments. The first installment shall be due on or before 

December 1, 2025 as part of the Winter Tax Bill. Each subsequent installment shall be due at 

intervals 12 months from the due date of the first installment as part of the regular Winter Tax 

Bill. 

Prepayment of Principal and Future Installments — Interest. The principal amount of the special 

assessment on the Roll may be prepaid in full without interest on or before August 1, 2025. 

All unpaid installments of principal after August 1, 2025 shall bear interest beginning August 

1, 2025, at a rate of interest that is 1% above the average rate of interest borne by bonds to be 

sold by the Township to finance the Project, payable annually on each installment due date as 

part of the Winter Tax Bill.

Page 3

is protested

Page 4

E

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 

Ann Fraser, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003441 

 

White Lake Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 25, 2025 ORDER HOLDING PETITIONER IN 

DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

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

in default was issued on September 25, 2025, for failing to file a multiparcel form. The 

Tribunal has reviewed the response filed by Petitioner on October 6, 2025, and finds 

that the Tribunal erred in the entry of this order as there is no requirement to file a 

multiparcel petition form in special assessment appeals. As such, and inasmuch as 

Petitioner has complied with the Tribunal’s rules of practice and procedure, the Tribunal 

finds good cause to vacate the default order. 

 

Further, the Tribunal finds that although Respondent timely filed their answer on 

October 20, 2025, Respondent did not submit a copy of the notice giving rise to the 

appeal, i.e., resolution confirming the special assessment roll.1 Given that, Respondent 

must submit the notice within 14 days of the entry of this order. 

 

Therefore, 

 

IT IS ORDERED that the September 25, 2025 Order Holding Petitioner in Default is 

VACATED. 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

default: file a copy of the resolution confirming the special assessment roll. 

 

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

 

1 TTR 281. 

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

Page 2

MTT Docket No. 25-003441 

Page 2 of 2 

 

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

to set aside the default with appropriate filing fee. 

 

 

Entered: October 22, 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).

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

Ann Fraser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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 25, 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 

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.

Page 2

MTT Docket No. 25-003441

Page 2 of 7

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

Ann Fraser

3305 Edgemere ave

West Bloomfield , MI 48324

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

Ann Fraser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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 25, 2025

Patricia L.

Page 5

MT

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 

Ann Fraser, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003441 

 

White Lake Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 25, 2025 ORDER HOLDING PETITIONER IN 

DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

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

in default was issued on September 25, 2025, for failing to file a multiparcel form. The 

Tribunal has reviewed the response filed by Petitioner on October 6, 2025, and finds 

that the Tribunal erred in the entry of this order as there is no requirement to file a 

multiparcel petition form in special assessment appeals. As such, and inasmuch as 

Petitioner has complied with the Tribunal’s rules of practice and procedure, the Tribunal 

finds good cause to vacate the default order. 

 

Further, the Tribunal finds that although Respondent timely filed their answer on 

October 20, 2025, Respondent did not submit a copy of the notice giving rise to the 

appeal, i.e., resolution confirming the special assessment roll.1 Given that, Respondent 

must submit the notice within 14 days of the entry of this order. 

 

Therefore, 

 

IT IS ORDERED that the September 25, 2025 Order Holding Petitioner in Default is 

VACATED. 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

default: file a copy of the resolution confirming the special assessment roll. 

 

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

 

1 TTR 281. 

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

Page 2

MTT Docket No. 25-003441 

Page 2 of 2 

 

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

to set aside the default with appropriate filing fee. 

 

 

Entered: October 22, 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).

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

ANN FRASER 

RECEIVER 

3305 Edgemere Ave. 

Cm 

West Bloomfield, MI 48324 

OCT 117 2025 

(248) 409-8865 

- 

IGAN TAX TRIBUNAL 

October 6, 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

Re: 

MTT Docket No. 25-003441 

Appeal of Sanitary Sewer Special Assessment 

Parcel ID #s Y-12-35-378-018 garage/ Y-12-35-378-019 house (paid this bill) 

Dear Sir/Madam: 

Enclosed please find the following documents relative to the above docket number 

matter: 

1. 

Copy of September 25, 2025 Notice of Docket Number 25-003441 and Order of Default 

2. 

Multiple Parcel Attachment to Petition form Non-Property Tax Appeal & Special 

Assessment bill dated 8/4/2025 

3. 

Copy of my July 20, 2025 Property Tax Appeal Petition Form Special Assessment 

previously submitted to your office (I am attaching the Tax Appeal Petition Form Non- 

Property Tax in case that is the form which I should have submitted since there is no form 

entitled “multiple parcel petition form” as your 9/25/25 Order of Default indicates I failed 

to submit and need to submit — I am also attaching the list of the Small Claims Division 

Forms per your www.michigan.gov/taxtrib website indicating that there is no form 

entitled “multiple parcel petition.”). 

Would you please let me know if I am to submit any other documents. Thank you. 

Sincerely yours 

(De tae 

Ann Fraser

Page 2

| 

| ANN FRASER 

3305 Edgemere Ave. 

‘West Bloomfield, MI 48324 

| 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

f

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ann Fraser, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003441 

Township Of White Lake, 

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 25, 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.

Page 4

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ann Fraser, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003441 

Township Of White Lake, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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.! 

Failure to comply with this order will result in the defaulted party being required to file

Page 5

M

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

Ann Fraser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003441

Township Of White Lake,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003441

Page 2 of 9

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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

Page 3

An

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 25-003441

Section 1: Respondent’s Contact Information

Unit of Government

Township Of White Lake (OAKLAND)

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

First Name

Heather

M.I.

Last Name

Charlick

Firm Name (if any)

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

7525 Highland Rd

City or Town

White Lake

State

Michigan

ZIP Code

48383

Telephone Number

248-698-3300

Fax Number

E-mail Address

hcharlick@whitelaketwp.com

Section 3: Subject Property Information

Parcel Identification Number(s):

Y -12-35-378-018, Y -12-35-378-019

If multiple parcels are being appealed are they contiguous or adjoining?

No

Y -12-35-378-018, Y -12-35-378-019 with platted walk between parcels

Taxing Authority (City or Township)

Township Of White Lake (OAKLAND)

County

Oakland

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. the special assessment confirmation 

roll) 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

 Confirmed special assessment roll accurate. Each individual parcel within the district assessed one REU.

Section 5: Jurisdictional Issues

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll?

Yes

What was the date of the hearing held to confirm the special assessment roll?

June 17, 2025

How many years is the special assessment being levied?

15

What is the total amount of the special assessment being levied (per parcel)?

14343.14

What is the basis for the special assessment? Identify the applicable statutory provision.

Sewer Main

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Heather Charlick

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

Ann Fraser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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 25, 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 

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.

Page 2

MTT Docket No. 25-003441

Page 2 of 7

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

Ann Fraser

3305 Edgemere ave

West Bloomfield , MI 48324

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

Ann Fraser,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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 25, 2025

Patricia L.

Page 5

MT

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

RECEIVED 

JUL-2-4-2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

ANN 

P 

FRASER 

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

|3305 Edgemere Ave 

City or Town 

State 

ZIP Code 

West Bloomfield 

Wi 

48324 

Telephone Number 248-409-8865 

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

L 

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

[First Name 

M.L. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

“ 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

Nov 

[] N/A 

appealing? 

*If yes, use a multi 

if no, you must 

file saparate appeals for each non-conti 

ple parcel form for information regarding any contiguous parcels. 

ous or non-adjoining parcel or you will be defaulted. 

1 

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

[If multiple, list first property’s address] 

1376 Caprice Drive, White Lake, MI 483896 

Parcel Identification Number(s): 

Y-12-35-378-018 (garage) [Y- 12-35-378-019 (house) is adjoining & contiguous to the other lot] 

Taxing Authority (City or Township) 

|White Lake Township 

“Oakland

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| recently inherited this property from my mother on 5/27/24. 

| am retired & the house 

is occupied by my brother, who is also retired; we both have limited income. 

| sent a 

letter to White Lake Twp opposing the passage of the sanitary sewer roll before 

their 6/17/25 meeting, but it passed anyway. 

| received 2 bills of $14,343.14 each for 

the sewer assessment covering each lot. White Lake Twp told me that the 2 lots 

were not combined, though they are adjoining-contiguous lots, & hence the 2 bills. 

The 2 lots have always been a single residence with the house & garage being on 

both lots. Please combine the lots & eliminate the 2nd assessment on parcel ID # 

Y-12-35-378-018. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

Yes 

[mn] No 

If Yes, what was the date of the hearing held to confirm the special assessment roli? 

June 17, 2025 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filing of a Special Assessment Appeal. 

Signature 

*Required 

es Repres 

tative's Signature: 

Ist 

A, pL

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

TAKE NOTICE that you have filed an appeal letter with the Michigan Tax Tribunal. You 

were required, however, to file a petition to initiate an appeal with the Tribunal, and you 

may be required to pay a fee for the filing of that petition.! 

Because you did not file a petition with the required filing fee, 

if any, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee by the statutory deadline for the filing of that petition. 

If the petition 

with appropriate filing fee is submitted after that date, 

it will be considered untimely. 

You may file a petition using the Tribunal's e-filing system or by printing and mailing a 

completed petition form. For a speedier process, we encourage you to file your 

petition and other documentation through the Tribunal’s e-filing system, available 

on the Tribunals

Page 4

Page 2

Page 5

TO

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

Ann Fraser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003441

Township Of White Lake,

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 25, 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

Ann Fraser

3305 Edgemere ave

West Bloomfield , MI 48324

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

Ann Fraser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003441

Township Of White Lake,

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 25, 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 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

Ann Fraser,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003441

Township Of White Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed

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

RECEIVED 

JUL-2-4-2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

ANN 

P 

FRASER 

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

|3305 Edgemere Ave 

City or Town 

State 

ZIP Code 

West Bloomfield 

Wi 

48324 

Telephone Number 248-409-8865 

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

L 

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

[First Name 

M.L. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

“ 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

Nov 

[] N/A 

appealing? 

*If yes, use a multi 

if no, you must 

file saparate appeals for each non-conti 

ple parcel form for information regarding any contiguous parcels. 

ous or non-adjoining parcel or you will be defaulted. 

1 

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

[If multiple, list first property’s address] 

1376 Caprice Drive, White Lake, MI 483896 

Parcel Identification Number(s): 

Y-12-35-378-018 (garage) [Y- 12-35-378-019 (house) is adjoining & contiguous to the other lot] 

Taxing Authority (City or Township) 

|White Lake Township 

“Oakland

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| recently inherited this property from my mother on 5/27/24. 

| am retired & the house 

is occupied by my brother, who is also retired; we both have limited income. 

| sent a 

letter to White Lake Twp opposing the passage of the sanitary sewer roll before 

their 6/17/25 meeting, but it passed anyway. 

| received 2 bills of $14,343.14 each for 

the sewer assessment covering each lot. White Lake Twp told me that the 2 lots 

were not combined, though they are adjoining-contiguous lots, & hence the 2 bills. 

The 2 lots have always been a single residence with the house & garage being on 

both lots. Please combine the lots & eliminate the 2nd assessment on parcel ID # 

Y-12-35-378-018. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

Yes 

[mn] No 

If Yes, what was the date of the hearing held to confirm the special assessment roli? 

June 17, 2025 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filing of a Special Assessment Appeal. 

Signature 

*Required 

es Repres 

tative's Signature: 

Ist 

A, pL

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

TAKE NOTICE that you have filed an appeal letter with the Michigan Tax Tribunal. You 

were required, however, to file a petition to initiate an appeal with the Tribunal, and you 

may be required to pay a fee for the filing of that petition.! 

Because you did not file a petition with the required filing fee, 

if any, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee by the statutory deadline for the filing of that petition. 

If the petition 

with appropriate filing fee is submitted after that date, 

it will be considered untimely. 

You may file a petition using the Tribunal's e-filing system or by printing and mailing a 

completed petition form. For a speedier process, we encourage you to file your 

petition and other documentation through the Tribunal’s e-filing system, available 

on the Tribunals

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TO

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