Atl Enterprises LLC, Petitioner V Township Of Flint, 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 

ATL Enterprises LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-003399 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Mark Perry 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003399 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024,

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ATL Enterprises LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003399 

Township of Flint 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Genesee 

County. 

2. 

Parcel Number; 07-15-100-019 

i 

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

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

$260,800 

$260,800 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$250,000 

$125,000 

$125,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

N/A 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST, LANSING, MI 48933 

- 617-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-00339 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

re or, if none, Petitioner: 

& 

= re 

foes John Snyder 

Date: /7 ET 

IDPH 

ignature of Respondent's authorized representative: 

ell A 

Printed Name: Paula Dotson 

7 

Date: November 12, 2024

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ATL Enterprises LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003399 

Township of Flint 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Genesee 

County. 

2. 

Parcel Number; 07-15-100-019 

i 

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

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

$260,800 

$260,800 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$250,000 

$125,000 

$125,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

N/A 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST, LANSING, MI 48933 

- 617-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-00339 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

re or, if none, Petitioner: 

& 

= re 

foes John Snyder 

Date: /7 ET 

IDPH 

ignature of Respondent's authorized representative: 

ell A 

Printed Name: Paula Dotson 

7 

Date: November 12, 2024

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Page 1

RECEIVED 

0CT 1.8 2004 

| 

MICHIGAN TAX TRIBUNAL 

ES 

ebm 

CHARTER TOWNSHIP OF FLINT 0 

CLERK 

1490 S. Dye Road 

CAROL PFAFF DAHL 

MANYA TRIPLETT 

Flint, Michigan 48532 

) 

TREASURER 

TOMELEE 

LISA R. ANDERSON 

DEBBE CAMPBELL 

October 15, 2024 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 24-003399 

McLaren Flint v Township of Flint 

Parcels: 07-15-100-019 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

TB 

AV == 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ATL Enterprises 

MTT Docket No.: 24-003399 

Petitioner 

Parcel 

07-16-300-084 

Vv 

Flint Township, Genesee County 

Respondent 

John Snyder 

Paula Dotson 

1327 EE Main Street 

Deputy Assessor, Charter Township of Flint 

Flushing, MI 48433 

1490 S. Dye Road 

810.869.4404 

Flint, MI 48532 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2024 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

I. 

Respondent acknowledges 

that 

parcel 

07-15-100-019 

identified 

in 

paragraph 

1 

of 

Petitioner’s Petition will be the subject of Petitioner’s appeal. 

Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioners 

Petition. 

Not applicable. 

Not applicable. 

Not applicable. 

Respondent admits the statements and or allegations set forth in paragraph 6 of Petitioner’s

Page 3

MTT Docket 24-003399 

10. 

11. 

12. 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

Respondent admits the statements and/or allegations set forth in paragraph 7 of Petitioners 

Petition. 

Respondent admits the statements and or allegations set forth in paragraph 8 of Petitioners 

Petition. 

Not applicable. 

Respondent admits 

the statements 

and/or allegations 

set 

forth 

in paragraph 

10 

of 

Petitioner’s Petition. 

Respondent admits 

the statements and 

or allegations 

set 

forth 

in paragraph 

11 

of 

Petitioner’s Petition. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 12 of Petitioner’s Petition because Respondent does not have knowledge of the 

legal residence or principal office. 

Respondent acknowledges the nature of the appeal set forth in paragraph 13 of Petitioners 

Petition. 

Respondent acknowledges the intent of Petitioner to invoke the Honorable Tribunal’s 

Jurisdiction for tax year 2024 as set forth in paragraph 14 of Petitioner’s Petition. 

Not applicable. 

Respondent admits 

the statements and 

or allegations 

set 

forth 

in paragraph 

16 

of 

Petitioner’s Petition. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

17 of Petitioner’s Petition as said paragraph 

is merely the opportunity for 

Petitioner to set forth its contention of value. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

18 

of Petitioners Petition 

as 

said paragraph 

is merely 

the mathematical 

calculation of the difference between Respondent’s valuations and Petitioner’s contention 

of value. 

Requests for relief and actions requested by Petitioner in paragraph 19 of Petitioner's

Page 4

Respo

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Page 1

RECEIVED 

0CT 1.8 2004 

| 

MICHIGAN TAX TRIBUNAL 

ES 

ebm 

CHARTER TOWNSHIP OF FLINT 0 

CLERK 

1490 S. Dye Road 

CAROL PFAFF DAHL 

MANYA TRIPLETT 

Flint, Michigan 48532 

) 

TREASURER 

TOMELEE 

LISA R. ANDERSON 

DEBBE CAMPBELL 

October 15, 2024 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 24-003399 

McLaren Flint v Township of Flint 

Parcels: 07-15-100-019 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

TB 

AV == 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ATL Enterprises 

MTT Docket No.: 24-003399 

Petitioner 

Parcel 

07-16-300-084 

Vv 

Flint Township, Genesee County 

Respondent 

John Snyder 

Paula Dotson 

1327 EE Main Street 

Deputy Assessor, Charter Township of Flint 

Flushing, MI 48433 

1490 S. Dye Road 

810.869.4404 

Flint, MI 48532 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2024 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

I. 

Respondent acknowledges 

that 

parcel 

07-15-100-019 

identified 

in 

paragraph 

1 

of 

Petitioner’s Petition will be the subject of Petitioner’s appeal. 

Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioners 

Petition. 

Not applicable. 

Not applicable. 

Not applicable. 

Respondent admits the statements and or allegations set forth in paragraph 6 of Petitioner’s

Page 3

MTT Docket 24-003399 

10. 

11. 

12. 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

Respondent admits the statements and/or allegations set forth in paragraph 7 of Petitioners 

Petition. 

Respondent admits the statements and or allegations set forth in paragraph 8 of Petitioners 

Petition. 

Not applicable. 

Respondent admits 

the statements 

and/or allegations 

set 

forth 

in paragraph 

10 

of 

Petitioner’s Petition. 

Respondent admits 

the statements and 

or allegations 

set 

forth 

in paragraph 

11 

of 

Petitioner’s Petition. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 12 of Petitioner’s Petition because Respondent does not have knowledge of the 

legal residence or principal office. 

Respondent acknowledges the nature of the appeal set forth in paragraph 13 of Petitioners 

Petition. 

Respondent acknowledges the intent of Petitioner to invoke the Honorable Tribunal’s 

Jurisdiction for tax year 2024 as set forth in paragraph 14 of Petitioner’s Petition. 

Not applicable. 

Respondent admits 

the statements and 

or allegations 

set 

forth 

in paragraph 

16 

of 

Petitioner’s Petition. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

17 of Petitioner’s Petition as said paragraph 

is merely the opportunity for 

Petitioner to set forth its contention of value. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

18 

of Petitioners Petition 

as 

said paragraph 

is merely 

the mathematical 

calculation of the difference between Respondent’s valuations and Petitioner’s contention 

of value. 

Requests for relief and actions requested by Petitioner in paragraph 19 of Petitioner's

Page 4

Respo

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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

ATL Enterprises LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-003399

Township of Flint, 

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: October 14, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

ATL Enterprises LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-003399

Township of Flint, 

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

Page 3

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

ATL Enterprises LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

ATL Enterprises LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

ATL Enterprises LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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 _________________________ 

 

7. 

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

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

ATL Enterprises

24-003399

Flint Township

0715100019

X

X

N/A . onl;y real property

Commercial

X

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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): 

 

 

 

 

 

9. 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

24-003399

Protest not required however done at B of R.

n/a

Genesee

G-3347 Beecher Road, Flint Township MI.

Flint Township

4425 Miller Road, Flint Mi 48507

X

2024

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

6. Assessor Change Reason:

Phone:

EXT 106

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

THE BOARD OF REVIEW WILL MEET AT THE FLINT TOWNSHIP HALL, 1490 S. DYE ROAD

MONDAY, MARCH 11, 2024 FROM 10:00 AM TO 12:00 PM AND 1:30 PM TO 5:30 PM AND

TUESDAY, MARCH 12, 2024 FROM 1:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM AND

WEDNESDAY, MARCH 13, 2024 FROM 9:00 AM TO 12:00 PM

APPEARANCE BEFORE THE BOARD BY APPOINTMENT ONLY. CALL (810)732-1350 EXT 106 TO SCHEDULE.

RESIDENTS/NON-RESIDENTS MAY FILE A WRITTEN LETTER OF APPEAL TO THE BOARD OF REVIEW. LETTERS OF

PROTEST WILL BE ACCEPTED ON OR BEFORE 5:30 P.M., TUESDAY, MARCH 12, 2024. POSTMARKS WILL NOT BE

CONSIDERED. LETTER APPEALS SHOULD INCLUDE ANY AND ALL SUPPORTING DOCUMENTATION. ALL AGENTS

PROTESTING VALUE ON PROPERTY THAT IS NOT THEIR OWN MUST HAVE A NOTARIZED WRITTEN AUTHORIZATION,

WITH ORIGINAL SIGNATURES, FROM EACH PROPERTY OWNER THEY ARE REPRESENTING.

Name:

Paula Dotson 

LEGAL DESCRIPTION:

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

2024

201 (COMMERCIAL-IMPROVED)

Email Address:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL - REVISED NOTICE

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2024 Inflation rate Multiplier is: 1.05

1. TAXABLE VALUE:

FLINT, MI 48532

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

8,000

260,800

8,000

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

FLINT MI 48507

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM: CHARTER TOWNSHIP OF FLINT

ASSESSMENT DIVISION

1490 S. DYE RD

FLINT, MI 48532

07-15-100-019

ATL ENTERPRISES LLC

3347 BEECHER RD

4225 MILLER RD # 176

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

278,565

292,493

13,928

2. ASSESSED VALUE:

305,800

297,800

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

297,800

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

810-732-1350

ASSESSINGDEPT@FLINTTOWNSHIP.ORG

$793 

PART OF SECTION 10 INDIAN RESERVATION OF 11 SECTIONS AT AND NEAR THE GRAND TRAVERSE ON FLINT RIVER BEG S

75 DEG 03 MIN E 710 FT FROM NE COR OF GLENWOOD GRADENS TH S 75 DEG 03 MIN E 162.70 FT TH S 28 DEG 42 MIN W 307

FT TH N 75 DEG 03 MIN W 62.70 FT TH S 29 DEG 03 MIN W 159.93 FT TH N 75 DEG 03 MIN W 101.93 FT TH N 29 DEG 03 MIN E

Page 2

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of

Review. The denial of an exemption from the local school operating tax for a “homeowner’s principal residence” may be appealed to the

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by

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

Valuation Report

DB:

Flint Twp 2024

09/10/2024

11:52 AM

 305,800 260,800 260,800 275,044 260,800 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 0 37,000 0 -1,147 16,618

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 297,800 297,800 297,800 278,565 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 308.23, Most recent sale 09/27/2021 for 250,000

2024 Est. T.C.V. 07-15-100-019 = 611,527

Total Estimated True Cash Value of Commercial/Industrial Buildings = 449,480

 Replacement Cost/Floor Area= 215.38 Est. TCV/Floor Area= 226.55

ECF (BEECHER RD AREA) 0.990 => TCV of Bldg: 1 = 449,480

 

 Total Depreciated Cost = 0

Eff.Age:11 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 85 /100/100/125/106.3

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 1.00

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 3: Stores & Commercials

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 454,020

Eff.Age:11 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 85 /100/100/125/106.3

 Reproduction/Replacement Cost = 427,313

 

Total Floor Area: 1,984 Base Cost New of Upper Floors = 427,313

 

Adjusted Square Foot Cost for Upper Floors = 215.38

(10) Heating system: Complete H.V.A.C. Cost/SqFt: 32.94 100%

 

Base Rate for Upper Floors = 182.44

 

Overall Building Height: 12

Stories: 1 Story Height: 12 Perimeter: 200

 Class: D Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Restaurants - Fast Food cost schedules.

 

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 2011

 Total Estimated Land Improvements True Cash Value = 97,644

 LC PAVING 1.15 1.15 6155 0 100 0

Description Rate Size % Good Arch Mult Cash Value

Commercial Local Cost Land Improvements

D/W/P: 4in Concrete 7.36 15608 85 97,644

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 162 Actual Front Feet, 1.32 Total Acres Total Est. Land Value = 64,403

BEECHER RD 62.00 257.00 1.0000 1.1336 300 100 21,085

BEECHER RD 100.00 417.00 1.0000 1.4440 300 100 43,319

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 00004.BEECHER RD AREA

Map #: FLINT TOWNSHIP FLINT, MI 48532 

Property Class: 201 3347 BEECHER RD 

07-15-100-019 2024 Est. T.C.V. ATL ENTERPRISES LLC

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

*** Information herein deemed reliable but not guaranteed***

GENESEE

County:

FLINT TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

07-15-100-019

162,605C

256,600

224,400

32,200

2021

265,300S

265,300

233,100

32,200

2022

278,565C

297,800

265,600

32,200

2023

260,800S

260,800M

305,800

273,600

32,200

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 7.36 15608 85 97,644

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 LC PAVING 1.15 1.15 6155 0 100 0

 Total Estimated Land Improvements True Cash Value = 97,644

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

BEECHER RD 100.00 417.00 1.0000 1.4440 300 100 43,319

BEECHER RD 62.00 257.00 1.0000 1.1336 300 100 21,085

 162 Actual Front Feet, 1.32 Total Acres Total Est. Land Value = 64,403

Land Value Estimates for Land Table 00004.BEECHER RD AREA

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Flint, County of

Genesee, Michigan

Comments/Influences

PART OF SECTION 10 INDIAN RESERVATION OF

11 SECTIONS AT AND NEAR THE GRAND

TRAVERSE ON FLINT RIVER BEG S 75 DEG 03

MIN E 710 FT FROM NE COR OF GLENWOOD

GRADENS TH S 75 DEG 03 MIN E 162.70 FT TH

S 28 DEG 42 MIN W 307 FT TH N 75 DEG 03

MIN W 62.70 FT TH S 29 DEG 03 MIN W

159.93 FT TH N 75 DEG 03 MIN W 101.93 FT

TH N 29 DEG 03 MIN E 467.40 FT TO PL OF

BEG T7N R6E ( 07-15-100-011 &

07-15-100-012) 2012

Tax Description

SHREE JALA INC

G-3347 BEECHER RD

FLINT MI 48532

Taxpayer's Name/Address

ATL ENTERPRISES LLC

4225 MILLER RD # 176

FLINT MI 48507

Owner's Name/Address

3347 BEECHER RD

Property Address

AUG 31 202

PB22-0227

06/08/2022

Addition/Alteration Comm

2024 Est TCV 611,527 TCV/TFA: 308.23

AUG 31 202

PM22-0152

06/09/2022

Fire Suppression

MAP NUMBER: 

AUG 31 202

PE22-0310

06/15/2022

Sign

P.R.E. 0% 

AUG 31 202

PB22-0236

06/15/2022

Signs & Billboards

School: CARMAN-AINSWORTH SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: COMMERCIAL-IMPROVE

0.0

PROPERTY TRANSFER 

200809230066611

21-NOT USED/OTHER

QC

09/19/2008

0

FLINT BONDING SERVICE

KARI PROPERTIES LLC

0.0

PROPERTY TRANSFER 

201101040000354

21-NOT USED/OTHER

QC

12/30/2010

0

KARI PROPERTIES LLC

FLINT BONDING SERVICE

100.0

PROPERTY TRANSFER 

201101210003903

03-ARM'S LENGTH

WD

01/18/2011

165,000

SHREE JALA INC

FLINT DRUGS INC

100.0

DEED

202109300078183

03-ARM'S LENGTH

MLC

09/27/2021

250,000

ATL ENTERPRISES LLC

SHREE JALA INC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/10/2024

Page 2

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

 

 

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

X

 

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash

Page 3

***

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Page 1

REMOVE FUNCTIONAL OBSOLESCENCE

State Tax Commission, Classification Appeals, P.O. Box 30471, Lansing MI 48909

Property Classification appeals ONLY may be appealed to the State Tax Commission:

 http://www.michigan.gov/taxtrib

BOARD OF REVIEW DECISION

FLINT, MI 48532

1490 S. DYE RD

ASSESSMENT DIVISION

CHARTER TOWNSHIP OF FLINT

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax

Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility

Personal Property and by July 31 for Agricultural Real, Residential Real, Timber-Cut Over Real, and Agricultural Personal Property.

Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website:

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2024

0.0000

2024

260,800

"BOARD OF REVIEW" TAXABLE VALUE 

292,493

2024 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2024

260,800

305,800

2024 ORIGINAL ASSESSED VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

07-15-100-019

The Board has completed their review of parcel number

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

201 (COMMERCIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

FLINT MI 48507

4225 MILLER RD # 176

ATL ENTERPRISES LLC

PART OF SECTION 10 INDIAN RESERVATION OF 11

SECTIONS AT AND NEAR THE GRAND TRAVERSE ON

FLINT RIVER BEG S 75 DEG 03 MIN E 710 FT FROM NE COR

OF GLENWOOD GRADENS TH S 75 DEG 03 MIN E 162.70 FT

TH S 28 DEG 42 MIN W 307 FT TH N 75 DEG 03 MIN W 62.70

FT TH S 29 DEG 03 MIN W 159.93 FT TH N 75 DEG 03 MIN W

101.93 FT TH N 29 DEG 03 MIN E 467.40 FT TO PL OF BEG

T7N R6E ( 07-15-100-011 & 07-15-100-012) 2012

3347 BEECHER RD

07-15-100-019

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2024

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003399

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township of Flint (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Paula

M.I.

Last Name

Dotson

Firm Name (if any)

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

1490 S Dye Rd

City or Town

Flint

State

Michigan

ZIP Code

48532

Telephone Number

810-600-3227

Fax Number

810-732-0866

E-mail Address

pdotson@flinttownship.org

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel has been uniformly valued reflective of the "usual selling price" and market conditions for tax year 2024. 

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Genesee

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel

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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

ATL Enterprises LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

ORDER OF DEFAULT

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

The Petition is not properly pending in the Small Claims Division based on the 

classification of the property or properties at issue and the indicated amount in dispute. 

See MCL 205.762. As such, Petitioner must do one of the following: 

a. File an Entire Tribunal petition with the additional fee amount required for the filing of 

that petition within 14 days of the entry of this Order; OR 

b. If the amount in dispute is incorrect, file an amended Small Claims petition identifying 

a revised amount in dispute with documentation evidencing the basis for the revised 

values 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.” Information on Entire Tribunal petitions and a filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment may 

not be made via e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003399

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I.

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

= 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant 

to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.0. Board of Review Decision or Notice of Uncapping) with this Small Claims Petitlon, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

ATL Enterprises 

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

4225 Miller Road 

City or Town 

State 

ZIP Code 

Flint 

48507 

Telephone Number 

Fax Number 

810.869.0164 

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

greatlakes4429@outlook.com 

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

Ml. 

[FirstName 

Last Name 

John 

Snyder 

"mM 

John Snyder & Associates 

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

1327 E Main St 

City or Town 

State 

ZIP Code 

Flushing 

MI 

|48433 

Telephone Number 

Fax Number 

810-869-4404 

E-mall Address (do not enter unless you want MTT 

to send all correspondence via e-mail) 

jbsappraisal@gmail.com 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

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

In 

**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 multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

2 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{A True Cash and Taxable Value 

J Poverty Exemption 

# 

0 Taxable Vatue Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was purchased for 

$ 250k on Land Contract on 10/4/2021. The current 

economic climate in this area is not supportive of restaurant business. The 

SEV/Assessment and True Cash should have been reduced to less then half of the 

previous purchase price at the time of purchase. Current SEV/Assessment/Taxes are 

So 

over double market indications of comparables 

in the area and especially now with lack 

El 

of business for this use. 

Sectlon 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[mm] No 

IfYes, check which BOR you attended AND attach the BOR decision: [ff March 

[J uly 

[7] December 

if No, check the applicable reason(s): 

J Not required to attend 

Assessment Change Notice was not received by Petitioner 

a Appealing a purported Clerical Ervor or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

Appealing within 85 days of State Tax Commission Order 

Appealing within 85 days of receipt of

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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

ATL Enterprises LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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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

ATL Enterprises LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003399

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

= 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant 

to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.0. Board of Review Decision or Notice of Uncapping) with this Small Claims Petitlon, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI. 

Last Name/Company Name 

ATL Enterprises 

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

4225 Miller Road 

City or Town 

State 

ZIP Code 

Flint 

48507 

Telephone Number 

Fax Number 

810.869.0164 

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

greatlakes4429@outlook.com 

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

Ml. 

[FirstName 

Last Name 

John 

Snyder 

"mM 

John Snyder & Associates 

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

1327 E Main St 

City or Town 

State 

ZIP Code 

Flushing 

MI 

|48433 

Telephone Number 

Fax Number 

810-869-4404 

E-mall Address (do not enter unless you want MTT 

to send all correspondence via e-mail) 

jbsappraisal@gmail.com 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No** 

appealing? 

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

In 

**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 multiple, list first property's address]

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

2 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{A True Cash and Taxable Value 

J Poverty Exemption 

# 

0 Taxable Vatue Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was purchased for 

$ 250k on Land Contract on 10/4/2021. The current 

economic climate in this area is not supportive of restaurant business. The 

SEV/Assessment and True Cash should have been reduced to less then half of the 

previous purchase price at the time of purchase. Current SEV/Assessment/Taxes are 

So 

over double market indications of comparables 

in the area and especially now with lack 

El 

of business for this use. 

Sectlon 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[mm] No 

IfYes, check which BOR you attended AND attach the BOR decision: [ff March 

[J uly 

[7] December 

if No, check the applicable reason(s): 

J Not required to attend 

Assessment Change Notice was not received by Petitioner 

a Appealing a purported Clerical Ervor or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

Appealing within 85 days of State Tax Commission Order 

Appealing within 85 days of receipt of

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