Anna M Quagon, Petitioner V Township Of Alpena, 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 

Anna M Quagon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002254 

 

Alpena Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on June 4, 2025, because Petitioner filed a Petition for Denial of Principal 

Residence Exemption rather than the correct petition, a Petition for Veterans 

Exemption. On July 25, 2025, the Tribunal extended the time for Petitioner to cure the 

default by an additional 14 days and they have failed to respond. Petitioner has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 

In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

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

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

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

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

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

serve the interests of justice.2 

 

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

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

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

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

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

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 25-002254 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: August 27, 2025 

 

 

By _____________________________ 

kc 

 

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

Anna M Quagon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002254

Township Of Alpena,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-002254

Page 2 of 6

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 15, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Anna M Quagon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002254

Township Of Alpena,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption

Page 4

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 

JUN 2 0 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 26-002254 

Section 1: Respondent’s Contact Information 

First Name 

MIL 

Last Name 

Alpena Township 

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

PO Box 25 

City or Town 

State 

ZIP Code 

Rogers City 

MI 

[49779 

Telephone Number 98 9-734 -3 555 

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

info@assessingoffice.com 

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

First Name 

M.). 

Last Name 

Allan/Cara/Kelli 

Berg/Rose/Ableidinger 

Firm Name (If an; 

. 

N 

"Assessing Office 

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

PO Box 25 

City or Town 

State 

ZIP Code 

Rogers City 

MI 

149779 

Telephone Number 08 9-734-3 555 

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

info@assessingoffice.com 

Section 3: Subject Property Information 

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

[A 

Yes 

[J no 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

[7 ves 

[} No 

[rd] Not 

Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Disabled Veterans Exemption was denied due to the property being under the ownership of. Anna 

Quagon, Fayeann Monson and Ronald Monson with Full Rights to Survivorship. 

This denial is was correctly issued per the STC frequently asked questions: 

if my home is in a joint tenancy or there are other co-owners, am 

| eligible for the exemption? 

No. MCL 211.7b(4) defines "own" or "owned" to require legal title to the property be held solely by the 

disabled veteran or jointly by the veteran and their spouse, or solely by the unremarried surviving spouse, 

If 

| am disqualified from receiving the exemption because there are other joint tenants or co-owners, can 

| 

remove the other owners from the deed and reapply for the exemption in a subsequent year? 

Yes. 

If a disabled veteran or unremarried surviving spouse applied for and was denied the exemption due 

to other joint tenants or co-owners, the disabled veteran or unremarried surviving spouse can execute a 

new deed that removes the other owners. However, once the exemption is denied in the current year, 

it 

cannot be resubmitted and granted during that same year. 

Section 5: Jurisdictional Issues 

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

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

[I] No 

If yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[| No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessmeni(s) at issue, did it have authority? [] Yes 

[0] No 

if yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [_] Yes 

[| No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

[I] No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

O No 

If Yes, check which BOR Petitioner attended: O March 

O July 

Od December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Disabled Veterans Exemption 

Did Petitioner request the exemption ata BOR? |] Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

0 July 

OJ December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2025 

4/18/2025 

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

211.7b 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information «use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

013-034-000-503-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

59,200 

Current Taxable Value as established by the BOR: 

32,048 

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

118,400 

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

59,200 

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

32,048

Page 4

Received 

L: 

559 p: 

720, pa Qc 

som 

| 

Lo yd 

te - 

J: 

: 

. 

Mor Alpena 

ote (LEE 

we Lo 2tpe 

BR 

1 

FR 1 

Alpena Reglster of Deeds 

- 

~ 

+ 

QUIT CLAIM DEED 

The Grantor(sy. ** 

+ALDA M..Quagon 

B 

whose address iware _5420 

11S 

23 North, 

Alpena, 

MI 

49707 

. 

tonvey(s) 

and quit claim(s) to_Apna 

M. 

Quagon,Eayeann_¥ 

Monson, 

—Ronald—Dri 

7 

FULL RIGHTS ‘TQ 

SURVIVORSHIP 

. 

{“Grantee(s)"), whose address is/ors 

D420 US 

23 North, Alpena, 

MI 

49707 

. 

the following described premises situsted In the 

_Tawnship 

of. 

Alpenn 

. 

Caunty of. 

Alpena 

and the Stute of

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 

Anna M Quagon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002254 

 

Alpena Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

was held in default on June 4, 2025, for failing to file the correct petition for the issue 

under appeal. Petitioner was required to file a Petition for Veterans Exemption 

indicating the docket number previously assigned by the Tribunal and if utilizing the 

Tribunal’s e-filing system, file as an “amended petition.” Petitioner has had ample time 

to comply yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this Order.1 

 

Further, the Tribunal finds that Petitioner is appealing an exemption claim for future tax 

years. The Tribunal has no authority to consider exemption claims for future tax years 

unless the claim for those years is denied by the assessor under MCL 211.7c(c). 

 

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

 

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

default: (1) file a Petition for Veterans Exemption indicating the docket number 

previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing system, file as 

an “amended petition, (2) file a Motion to Set Aside Default, and (3) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.2 

 

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

 

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

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

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

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

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

Page 2

MTT Docket No. 25-002254 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year only. 

 

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

TTR 237. 

 

 

Entered: July 25, 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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

 

 

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).

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 

Anna M Quagon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002254 

 

Alpena Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

was held in default on June 4, 2025, for failing to file the correct petition for the issue 

under appeal. Petitioner was required to file a Petition for Veterans Exemption 

indicating the docket number previously assigned by the Tribunal and if utilizing the 

Tribunal’s e-filing system, file as an “amended petition.” Petitioner has had ample time 

to comply yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this Order.1 

 

Further, the Tribunal finds that Petitioner is appealing an exemption claim for future tax 

years. The Tribunal has no authority to consider exemption claims for future tax years 

unless the claim for those years is denied by the assessor under MCL 211.7c(c). 

 

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

 

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

default: (1) file a Petition for Veterans Exemption indicating the docket number 

previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing system, file as 

an “amended petition, (2) file a Motion to Set Aside Default, and (3) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.2 

 

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

 

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

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

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

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

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

Page 2

MTT Docket No. 25-002254 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year only. 

 

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

TTR 237. 

 

 

Entered: July 25, 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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

 

 

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).

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

Anna M Quagon,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002254

Township Of Alpena,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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: June 4, 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

Page 2

MTT Docket No. 25-002254

Page 2 of 4

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

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

Anna M Quagon,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002254

Township Of Alpena,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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: June 4, 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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service

Page 4

MTT Docket No. 25-002254

Page 4 of 4

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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 

RECEIVED 

MAY 06 2025 

MAY 05.2025 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

ANNA 

M 

QUAGON 

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

5420 U.8.23 NORTH 

City or Town 

State 

ZIP Code 

ALPENA 

Mil 

149707 

Telephone Number 

Fax Number 

(989) 356-6925 

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

qugona@gmail.com 

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

I. 

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcet Identification Number: 

013-034-503-00 

How many 

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

parcels are you 

| [7] vest 

[] No* 

appealing? 

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

1 

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

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

{if muitiple, list first property’s address] 

5420 U.S.23 NORTH 

Taxing 

Authority {City or Township) 

County 

ALPENA 

ALPENA 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Resigontal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[4 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[J qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| PUT MY DAUGHTER AND HER SPOUSES NAMES ON MY DEED SO THEY WOULD 

NOT HAVE ANY PROBLEM WITH PROBATE IF 

| PASSED. 

| WAS NEVER INFORMED 

THAT 

| COULD NOT DO THIS WITHOUT LOSING MY MILITARY EXEMPTION. CAN 

| 

GET A PASS FOR THIS OR DO 

| HAVE TO TAKE THEIR NAMES BACK OFF MY 

DEED. IF 

| CAN DO THIS IT WILL NOT BE A PROBLEM FOR ME. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 AND FUTURE YEARS 

| REMAIN ALIVE 

indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal uniess you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature “required 

ee pt rized 

sentative’ pa 

Ist 

rs 

1 

Ag

Page 4

Michigan. Department. of Treasury. 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

6F- (RH - 00-56-06 

Agence. 

3. County 

i 

: 

Agee 

x Township 

[city 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

Hoo CHITDVD 

Q\genc. 

na 

| Aen 

5. Name of Owner (First, Middle, Last) 

Roo. 

MN. Gogo 

6. Re 

Daytime Telephone Number 

| 

C7. Owner's Email Address 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

J a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

b. The property claimed is not the owner's homestead. 

O ¢. The property has transferred, and the qualifying individual is no longer the owner. 

1] d. The person claiming the exemption is not the owner. 

Ke. Other: 

Tack 

OrsoemiD dees 

tad gock by Qe 

Treen 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

PART 2: CERTIFICATION 

11, Name of the Local Assessor (Print or Type) Alaa Tec 5 

12. Signature of Local Assessor 

13. Date 

7. 

ES 

A835 

14. Address of Local Government Unit 

2 — 

Ci 

GC 

» 

State 

zIP Code, 

Po Rex 

IF 

qs, 

Gig 

| 

A9779 

15. Telephone Number of Local Government Unit 

16. Email Address of Assessor 

BR i= 

6 oases (Kelace coon,

Page 5

6085, Page 2 

Instructions for Form 6055 

Notice of Denial of Disabled Veterans Exemption 

General Instructions 

This form is for local assessors to use when notifying a homeowner that his or her disabled veterans exemption is denied. 

It will also be used to notify the Department of Treasury of the denial. Complete all information carefully and accurately to 

avoid processing errors. 

Mail the original to the homeowner. Appeal rights are printed on the bottom of the form. The assessor must retain a copy 

for the assessor's records. 

Line-by-Line Instructions 

Lines not listed here are explained on the form. 

PART 1: PROPERTY INFORMATION 

Line 1: You must complete this line. Do not enter more than one property identification number (PIN) on each form. The 

PIN should be

Page 6

3 

Ms.

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

Anna M Quagon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002254

Township Of Alpena,

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: June 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Anna M Quagon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002254

Township Of Alpena,

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: June 4, 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

RECEIVED 

RECEIVED 

MAY 06 2025 

MAY 05.2025 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

ANNA 

M 

QUAGON 

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

5420 U.8.23 NORTH 

City or Town 

State 

ZIP Code 

ALPENA 

Mil 

149707 

Telephone Number 

Fax Number 

(989) 356-6925 

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

qugona@gmail.com 

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

I. 

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcet Identification Number: 

013-034-503-00 

How many 

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

parcels are you 

| [7] vest 

[] No* 

appealing? 

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

1 

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

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

{if muitiple, list first property’s address] 

5420 U.S.23 NORTH 

Taxing 

Authority {City or Township) 

County 

ALPENA 

ALPENA 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Resigontal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[4 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[J qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| PUT MY DAUGHTER AND HER SPOUSES NAMES ON MY DEED SO THEY WOULD 

NOT HAVE ANY PROBLEM WITH PROBATE IF 

| PASSED. 

| WAS NEVER INFORMED 

THAT 

| COULD NOT DO THIS WITHOUT LOSING MY MILITARY EXEMPTION. CAN 

| 

GET A PASS FOR THIS OR DO 

| HAVE TO TAKE THEIR NAMES BACK OFF MY 

DEED. IF 

| CAN DO THIS IT WILL NOT BE A PROBLEM FOR ME. 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 AND FUTURE YEARS 

| REMAIN ALIVE 

indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal uniess you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature “required 

ee pt rized 

sentative’ pa 

Ist 

rs 

1 

Ag

Page 4

Michigan. Department. of Treasury. 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

6F- (RH - 00-56-06 

Agence. 

3. County 

i 

: 

Agee 

x Township 

[city 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

Hoo CHITDVD 

Q\genc. 

na 

| Aen 

5. Name of Owner (First, Middle, Last) 

Roo. 

MN. Gogo 

6. Re 

Daytime Telephone Number 

| 

C7. Owner's Email Address 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

J a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

b. The property claimed is not the owner's homestead. 

O ¢. The property has transferred, and the qualifying individual is no longer the owner. 

1] d. The person claiming the exemption is not the owner. 

Ke. Other: 

Tack 

OrsoemiD dees 

tad gock by Qe 

Treen 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

PART 2: CERTIFICATION 

11, Name of the Local Assessor (Print or Type) Alaa Tec 5 

12. Signature of Local Assessor 

13. Date 

7. 

ES 

A835 

14. Address of Local Government Unit 

2 — 

Ci 

GC 

» 

State 

zIP Code, 

Po Rex 

IF 

qs, 

Gig 

| 

A9779 

15. Telephone Number of Local Government Unit 

16. Email Address of Assessor 

BR i= 

6 oases (Kelace coon,

Page 5

6085, Page 2 

Instructions for Form 6055 

Notice of Denial of Disabled Veterans Exemption 

General Instructions 

This form is for local assessors to use when notifying a homeowner that his or her disabled veterans exemption is denied. 

It will also be used to notify the Department of Treasury of the denial. Complete all information carefully and accurately to 

avoid processing errors. 

Mail the original to the homeowner. Appeal rights are printed on the bottom of the form. The assessor must retain a copy 

for the assessor's records. 

Line-by-Line Instructions 

Lines not listed here are explained on the form. 

PART 1: PROPERTY INFORMATION 

Line 1: You must complete this line. Do not enter more than one property identification number (PIN) on each form. The 

PIN should be

Page 6

3 

Ms.

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.