Asset Link LLC, Petitioner V Township Of Kimball, 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

Asset Link LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-004042

Township Of Kimball,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on February 11, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must 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 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default 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. 

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. 24-004042

Page 2 of 4

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

Page 3

STA

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

Asset Link LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004042

Township Of Kimball,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner and Respondent 

failed to appear for the duly-noticed hearing scheduled for February 11, 2026. Thus, 

this case is subject to dismissal or a default hearing.1 Prior to dismissal or the 

scheduling of a default hearing, however, the Tribunal finds that placing the absent 

party in default and ordering an explanation and documentation justifying the absence 

at the proceeding is appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 11, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-004042 

Page 2 of 4

PROOF OF

Page 3

STATE

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

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

Asset Link LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-004042

Township Of Kimball, 

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:

February 11, 2026 

HEARING TIME:

11:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-004042

Page 2 of 12

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

Page 3

MT

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Page 1

Kimball Township 

RECEIVED 

2160 Wadhams Rd. 

Kimball, Michigan 48074 

AUG 0 1 2025 

(810) 987-9797 

FAX (810) 982-2342 

MICHIGAN TAX TRIBUNAL 

July 28, 2025 

The Honorable Patricia L. Halm 

Presiding Judge 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #24-004042 

Petitioner: Asset Link LLC/Parcel No. 74-25-715-0014-000 

The Honorable Judge Halm: 

Enclosed 

is 

the Answer 

Form, 

Evidence 

and 

Record 

Card 

for 

the 

above- 

mentioned Michigan Tax Tribunal Appeal. 

Also enclosed 

is the Motion 

to Set 

Aside Default and proof of mailing to the Petitioner. 

If you have any questions in regard to this case, please contact me at 810-987- 

9797, Ext. 128, or by email at sbiernat@kimballtownship.org 

Sincerely, 

A 

Ao 

Shawn Biernat, MAAO (3) 

Assessor, Kimball Township 

Enclosures

Page 2

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, 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

ML. 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 

810-987-9797, Ext 128 

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

sbiernat@kimbalitownship.org 

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

) 

First Name 

mi 

Last Name 

Shawn 

M 

Biernat 

Firm Name (if any) 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

Email Address (do not enter unless you want MTT to send ali correspondence via emall) 

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

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

OO Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

no 

Not Applicable

Page 3

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 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024. 

As evidenced by the attached

Page 4

STATE

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO SET ASIDE DEFAULT 

 

On July 29, 2025, Respondent filed a motion requesting the Tribunal set aside the 

default entered in this case on July 2, 2025. 

 

Petitioner has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

was held in default because it did not file an answer. Respondent failed to respond, and 

the Tribunal entered an order extending the time to cure on July 25, 2025. Having now 

filed the answer, motion, motion fee, and proof of service of the answer and motion, 

Respondent has complied with the Tribunal’s orders as required by TTR 237. As such, 

the Tribunal finds good cause to grant the motion and set aside the default. Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Set Aside Default is GRANTED. 

 

 

Entered: August 28, 2025 

 

 

By _____________________________ 

bw 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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 

AUG 0 5 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

['EN 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

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

shiernat@kimballtownship.org 

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

1 

First Name 

M.L 

Last Name 

Shawn 

M 

Biernat 

Firm Name {if any} 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

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

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 56% or more? 

£1 ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

[Ono 

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 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024, 

As evidenced by the attached record card, the Tribunal's decision was entered and the 

2023 and 2024 values were appropriately adjusted. 

A copy of the 2023 tax refund 

issued by the St Clair County Treasurer's Office and the 2024 tax biils are also attached 

to further confirm that the billing is correct for both years. 

On July 2, 2025, after receiving the MTT Order of Default, Respondent contacted the 

Petitioner at the phone number listed on the petition and requested that the petition be 

withdrawn. 

Respondent respectfully requests that, due to the MTT decision being processed and the 

appropriate taxes reflecting that decision, this case be dismissed. 

Section 5: Jurisdictional Issues 

{F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest

Page 3

STA

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

Asset Link LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004042

Township Of Kimball,

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. 24-004042

Page 2 of 6

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

Page 3

ST

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Page 1

Kimball Township 

RECEIVED 

2160 Wadhams Rd. 

Kimball, Michigan 48074 

AUG 0 1 2025 

(810) 987-9797 

FAX (810) 982-2342 

MICHIGAN TAX TRIBUNAL 

July 28, 2025 

The Honorable Patricia L. Halm 

Presiding Judge 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #24-004042 

Petitioner: Asset Link LLC/Parcel No. 74-25-715-0014-000 

The Honorable Judge Halm: 

Enclosed 

is 

the Answer 

Form, 

Evidence 

and 

Record 

Card 

for 

the 

above- 

mentioned Michigan Tax Tribunal Appeal. 

Also enclosed 

is the Motion 

to Set 

Aside Default and proof of mailing to the Petitioner. 

If you have any questions in regard to this case, please contact me at 810-987- 

9797, Ext. 128, or by email at sbiernat@kimballtownship.org 

Sincerely, 

A 

Ao 

Shawn Biernat, MAAO (3) 

Assessor, Kimball Township 

Enclosures

Page 2

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, 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

ML. 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 

810-987-9797, Ext 128 

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

sbiernat@kimbalitownship.org 

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

) 

First Name 

mi 

Last Name 

Shawn 

M 

Biernat 

Firm Name (if any) 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

Email Address (do not enter unless you want MTT to send ali correspondence via emall) 

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

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

OO Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

no 

Not Applicable

Page 3

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 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024. 

As evidenced by the attached

Page 4

STATE

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

Kimball Township 

RECEIVED 

2160 Wadhams Rd. 

Kimball, Michigan 48074 

AUG 0 1 2025 

(810) 987-9797 

FAX (810) 982-2342 

MICHIGAN TAX TRIBUNAL 

July 28, 2025 

The Honorable Patricia L. Halm 

Presiding Judge 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #24-004042 

Petitioner: Asset Link LLC/Parcel No. 74-25-715-0014-000 

The Honorable Judge Halm: 

Enclosed 

is 

the Answer 

Form, 

Evidence 

and 

Record 

Card 

for 

the 

above- 

mentioned Michigan Tax Tribunal Appeal. 

Also enclosed 

is the Motion 

to Set 

Aside Default and proof of mailing to the Petitioner. 

If you have any questions in regard to this case, please contact me at 810-987- 

9797, Ext. 128, or by email at sbiernat@kimballtownship.org 

Sincerely, 

A 

Ao 

Shawn Biernat, MAAO (3) 

Assessor, Kimball Township 

Enclosures

Page 2

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, 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

ML. 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 

810-987-9797, Ext 128 

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

sbiernat@kimbalitownship.org 

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

) 

First Name 

mi 

Last Name 

Shawn 

M 

Biernat 

Firm Name (if any) 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

Email Address (do not enter unless you want MTT to send ali correspondence via emall) 

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

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

OO Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

no 

Not Applicable

Page 3

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 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024. 

As evidenced by the attached

Page 4

STATE

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

Kimball Township 

RECEIVED 

2160 Wadhams Rd. 

Kimball, Michigan 48074 

AUG 0 1 2025 

(810) 987-9797 

FAX (810) 982-2342 

MICHIGAN TAX TRIBUNAL 

July 28, 2025 

The Honorable Patricia L. Halm 

Presiding Judge 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #24-004042 

Petitioner: Asset Link LLC/Parcel No. 74-25-715-0014-000 

The Honorable Judge Halm: 

Enclosed 

is 

the Answer 

Form, 

Evidence 

and 

Record 

Card 

for 

the 

above- 

mentioned Michigan Tax Tribunal Appeal. 

Also enclosed 

is the Motion 

to Set 

Aside Default and proof of mailing to the Petitioner. 

If you have any questions in regard to this case, please contact me at 810-987- 

9797, Ext. 128, or by email at sbiernat@kimballtownship.org 

Sincerely, 

A 

Ao 

Shawn Biernat, MAAO (3) 

Assessor, Kimball Township 

Enclosures

Page 2

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, 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

ML. 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 

810-987-9797, Ext 128 

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

sbiernat@kimbalitownship.org 

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

) 

First Name 

mi 

Last Name 

Shawn 

M 

Biernat 

Firm Name (if any) 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

Email Address (do not enter unless you want MTT to send ali correspondence via emall) 

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

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

OO Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

no 

Not Applicable

Page 3

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 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024. 

As evidenced by the attached

Page 4

STATE

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

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

holding Respondent in default on July 2, 2025, because they failed to file an answer.1 

Respondent was required to cure the default within 14 days. Respondent 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, Respondent’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify the scheduling of a default 

hearing for failure to timely comply with this order.2 Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion was served on 

Petitioner. 

 

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

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

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

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

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

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

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

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

Page 2

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Asset Link LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004042

Township Of Kimball,

Respondent.

ORDER OF DEFAULT

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

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

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

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

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: July 2, 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. 

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

Page 2

MTT Docket No. 24-004042

Page 2 of 6

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

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Asset Link LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004042

Township Of Kimball,

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: May 16, 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

Asset Link LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004042

Township Of Kimball,

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

Page 3

STATE OF

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING MARCH 25, 2025 ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER VACATING JANUARY 22, 2025 NOTICE OF DOCKET NUMBER 

 

ORDER SETTING ASIDE PETITIONER’S JANUARY 14, 2025 DEFAULT 

 

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

Petitioner in default on March 25, 2025, for failing to file proof evidencing service of the 

Entire Tribunal petition, as required by TTR 227. The Tribunal erred in the entry of this 

order, as well as the entry of the Entire Tribunal Notice of Docket Number that was 

issued on January 22, 2025. Although Petitioner filed an Entire Tribunal petition on 

January 21, 2025, this case, which was severed from Docket No. 23-002484 on 

October 31, 2024, is currently pending in the Small Claims Division. If Petitioner wishes 

to have the severed case heard in the Entire Tribunal, they must file a motion to transfer 

with the required $25.00 motion fee, and pay the fee required for the filing of the Entire 

Tribunal petition.1 

 

Moreover, one day after filing the Entire Tribunal petition, Petitioner e-filed a Small 

Claims petition, which was assigned to Docket No. 25-000065. That case has since 

been dismissed as a duplicate appeal, and the e-filed Small Claims petition has been 

placed on this docket. Given that the filed Entire Tribunal petition is not properly 

pending before the Tribunal, and a Small Claims petition has been filed, albeit in the 

wrong docket, the Tribunal finds that Petitioner has complied with the Tribunal’s October 

31, 2024, and January 14, 2025 orders, as required by TTR 237. As such, the Tribunal 

finds good cause to vacate the March 25, 2025 Order of Default and the January 22, 

2025 Entire Tribunal Notice of Docket Number and set Petitioner’s January 14, 2025 

default aside. Therefore, 

 

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

VACATED. 

 

 

1 See TTR 223. The Entire Tribunal petition is also defective as filed because Petitioner failed to properly 

complete paragraphs 16 and 18 of the petition form. Consequently, an amended Entire Tribunal petition 

would also be required.

Page 2

MTT Docket No. 24-004042 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the January 22,

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING MARCH 25, 2025 ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER VACATING JANUARY 22, 2025 NOTICE OF DOCKET NUMBER 

 

ORDER SETTING ASIDE PETITIONER’S JANUARY 14, 2025 DEFAULT 

 

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

Petitioner in default on March 25, 2025, for failing to file proof evidencing service of the 

Entire Tribunal petition, as required by TTR 227. The Tribunal erred in the entry of this 

order, as well as the entry of the Entire Tribunal Notice of Docket Number that was 

issued on January 22, 2025. Although Petitioner filed an Entire Tribunal petition on 

January 21, 2025, this case, which was severed from Docket No. 23-002484 on 

October 31, 2024, is currently pending in the Small Claims Division. If Petitioner wishes 

to have the severed case heard in the Entire Tribunal, they must file a motion to transfer 

with the required $25.00 motion fee, and pay the fee required for the filing of the Entire 

Tribunal petition.1 

 

Moreover, one day after filing the Entire Tribunal petition, Petitioner e-filed a Small 

Claims petition, which was assigned to Docket No. 25-000065. That case has since 

been dismissed as a duplicate appeal, and the e-filed Small Claims petition has been 

placed on this docket. Given that the filed Entire Tribunal petition is not properly 

pending before the Tribunal, and a Small Claims petition has been filed, albeit in the 

wrong docket, the Tribunal finds that Petitioner has complied with the Tribunal’s October 

31, 2024, and January 14, 2025 orders, as required by TTR 237. As such, the Tribunal 

finds good cause to vacate the March 25, 2025 Order of Default and the January 22, 

2025 Entire Tribunal Notice of Docket Number and set Petitioner’s January 14, 2025 

default aside. Therefore, 

 

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

VACATED. 

 

 

1 See TTR 223. The Entire Tribunal petition is also defective as filed because Petitioner failed to properly 

complete paragraphs 16 and 18 of the petition form. Consequently, an amended Entire Tribunal petition 

would also be required.

Page 2

MTT Docket No. 24-004042 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the January 22,

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING MARCH 25, 2025 ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER VACATING JANUARY 22, 2025 NOTICE OF DOCKET NUMBER 

 

ORDER SETTING ASIDE PETITIONER’S JANUARY 14, 2025 DEFAULT 

 

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

Petitioner in default on March 25, 2025, for failing to file proof evidencing service of the 

Entire Tribunal petition, as required by TTR 227. The Tribunal erred in the entry of this 

order, as well as the entry of the Entire Tribunal Notice of Docket Number that was 

issued on January 22, 2025. Although Petitioner filed an Entire Tribunal petition on 

January 21, 2025, this case, which was severed from Docket No. 23-002484 on 

October 31, 2024, is currently pending in the Small Claims Division. If Petitioner wishes 

to have the severed case heard in the Entire Tribunal, they must file a motion to transfer 

with the required $25.00 motion fee, and pay the fee required for the filing of the Entire 

Tribunal petition.1 

 

Moreover, one day after filing the Entire Tribunal petition, Petitioner e-filed a Small 

Claims petition, which was assigned to Docket No. 25-000065. That case has since 

been dismissed as a duplicate appeal, and the e-filed Small Claims petition has been 

placed on this docket. Given that the filed Entire Tribunal petition is not properly 

pending before the Tribunal, and a Small Claims petition has been filed, albeit in the 

wrong docket, the Tribunal finds that Petitioner has complied with the Tribunal’s October 

31, 2024, and January 14, 2025 orders, as required by TTR 237. As such, the Tribunal 

finds good cause to vacate the March 25, 2025 Order of Default and the January 22, 

2025 Entire Tribunal Notice of Docket Number and set Petitioner’s January 14, 2025 

default aside. Therefore, 

 

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

VACATED. 

 

 

1 See TTR 223. The Entire Tribunal petition is also defective as filed because Petitioner failed to properly 

complete paragraphs 16 and 18 of the petition form. Consequently, an amended Entire Tribunal petition 

would also be required.

Page 2

MTT Docket No. 24-004042 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the January 22,

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Asset Link LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004042

Township Of Kimball,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 221. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit the 

proof of service within 14 days of the entry of this Order. Tribunal rules and information 

on Entire Tribunal 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: March 25, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004042

Page 2 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

holiday is

Page 3

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Asset Link LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004042

Township Of Kimball, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 229(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: January 22, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Asset Link,

M.I.

T

Last Name/Company Name

LLC

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

2014 Holland Ave Unit 379

City or Town

Port Huron

State

Michigan

ZIP Code

48060

Telephone Number

8106504843

Fax Number

E-mail Address

jtbreo@gmail.com

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

First Name

Joseph

M.I.

Last Name

Bauer

Firm Name (if any)

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

9204 Sherbourne Ln

City or Town

Sherrills Ford

State

North Carolina

ZIP Code

28673

Telephone Number

810-650-4843

Fax Number

E-mail Address 

jtbreo@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1858 Omar

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Kimball

Michigan

Taxing Authority (City or Township)

Township Of Kimball (SAINT CLAIR)

County 

Saint Clair

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

SEV and TV were appealed in 2023 docket # 23-002484 and established to be $87,500

Twp assessor nor county treasure made the adjustment. We ask that SEV and TV be adjusted to $87,500 to reflect TCV of $175K as determined by docket 23-

002484 and capped.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Appealing within 35 days of State Tax Commission Order

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR

Page 3

STATE OF

Page 4

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Asset Link, LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-004042 

Kimball Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 74-25-715-0014-000 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x 

real personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 

Residential 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

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MTT Docket No. 24-004042 

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8. 

10. 

14; 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Tribunal requested "Severed Petition" from docket #23-002484 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in 

_Saint Clair 

County. Th 

property or properties’ address is: 

1858 Omar 

Kimball Twp. MI 48074 

[0] 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Kimball Township 

Petitioner's legal residence or principal office address is: 

Asset Link, LLC 

2014 Holland Ave Unit 379 

Port Huron, MI 48060 

This appeal involves issues relating to the (check all that are

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR

 

 

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

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

Asset Link LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004042 

 

Kimball Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

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

above-captioned docket from docket number 23-002484 on October 31, 2024. The 

order severing this case required Petitioner to file a petition pertaining to the 2024 tax 

year within 21 days of entry of the order. Petitioner failed to respond or submit a 

petition. Though the Tribunal finds an extension of time to file the petition is appropriate 

under TTR 231(1), Petitioner shall be placed in default. Additionally, Petitioner’s failure 

to comply with Tribunal orders and its Rules of Practice and Procedure has established 

a history of deliberate delay that would justify the dismissal of this case for failure to 

timely comply with this order.1 Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2024 tax 

year within 21 days of entry of this Order. The petition shall note the docket number 

assigned by the Tribunal for the 2024 tax year and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2024 docket number as a “Severed Petition.” 

 

Failure to comply with this Order will result in the dismissal of this case.2 

 

 

 

Entered: January 14, 2025 

 

 

By _____________________________ 

bw 

 

 

 

 

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

2 TTR 231(1). See also MCL 205.732.

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PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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 

Asset Link LLC, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket Nos. 23-002484 

& 24-004042 

 

Kimball Township, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-004042 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on August 23, 2024. The 

POJ states, in pertinent part, “[t]he parties have 20 days from date of entry of this POJ 

to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do 

not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., 

exceptions).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law pertaining to the 2023 tax 

year. The ALJ’s determination is supported by the testimony, evidence and applicable 

statutory and case law. 

 

Petitioner’s testimony was the only relevant evidence provided for the 2024 tax year, 

however, and it was not sufficient to make a value determination for that year. “The 

Tribunal may not automatically accept a respondent's assessment, but must make its 

own findings of fact and arrive at a legally supportable true cash value.”1 As such, the 

Tribunal shall sever the 2024 tax year, assign it a new docket number, and parties will 

be ordered to file pleadings specific to the 2024 tax year. 

 

Given the above, the Tribunal adopts the POJ, pertaining to the 2023 tax year, as the 

Tribunal’s final decision in this case.2 The Tribunal also incorporates by reference the 

Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and 

Judgment. As a result: 

 

1 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing 

Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); 

Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 

2 See MCL 205.726.

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a. The property’s true cash value (TCV), state equalized value (SEV), and 

taxable value (TV), as established by the Board of Review for the tax year at 

issue, are as follows: 

 

Parcel Number:

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MTT

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