Michigan

Bobenal Investments, Inc., Petitioner Vs. City Of Alma, Respondent

Petitioner: Bobenal Investments, Inc.
Respondent: City Of Alma

Case overview

Docket number: 25-002347-TT
Status: Disposed
CaseType: ET Property
Division: ET
County: Gratiot
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
14	Consent Judgment	Not recorded	Not recorded	08/04/2025	Not recorded	Download
13	Granted	Not recorded	12	08/04/2025	Not recorded	Download
12	A Stipulation has been received.	Not recorded	Not recorded	07/29/2025	$50.00	Download
11	Proof of service of petition was received.	PET	Not recorded	07/18/2025	Not recorded	Download
10	Order Setting Aside P Default	Not recorded	Not recorded	08/04/2025	Not recorded	Download
9	Filing Fee Received	PET	6	07/18/2025	Not recorded	Download
8	Answer was received	Not recorded	Not recorded	07/15/2025	Not recorded	Download
7	ET Case Info Sheet	Not recorded	Not recorded	07/15/2025	Not recorded	Download
6	Order Corrected: Default Pettioner	Not recorded	4	07/10/2025	Not recorded	Download
5	Notice of Docket Number ET	Not recorded	Not recorded	07/10/2025	Not recorded	Download
4	Order of Default of Petitioner	Not recorded	Not recorded	06/10/2025	Not recorded	Download
3	Petition has been verified	PET	1	06/10/2025	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	06/10/2025	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/08/2025	$250.00	Download

Documents

25-002347 Consent Judgment.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Bobenal Investments Inc,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. 25-002347

City of Alma,

Presiding Judge

Respondent.

Jason C. Grinnell

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%,

1 See MCL 211.27a.

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002347 

Page 2 of 2 

 

(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, 

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, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: August 4, 2025 

jc 

 

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

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25-002347.pdfRead complete document text →

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Page 1

RECEIVED 

AUG 012025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bobenal Investments, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002347 

City of Alma 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Gratiot 

County. 

2. 

Parcel Number: 51-274-831-07 

(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) 

- 

2025 

662,500 

592,260 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

875,000 

437,500 

437,500 

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.) 

243 958 x 1.031 = 251,520 + 185 980 (additions) = 437,500

Page 2

MTT Docket No. 25-002347 

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) 

Signature of rs fon 7 or, if none, Petitioner: 

y Ce” 202 

Printed Name! 

Jexsme LH HE 

Date: 

7/4 5/208 S 

Signature of Respondent's authorized representative: 

Printed Name: Katherine J Roslund 

Date; 7-24-2025

Page 3

NS 

7%) 

EN 

AES 

PARNER 

GRAND RAPIDS MI 493 

29 JUL 2025 PM 3 L 

affine 

$0.740 

US POSTAGEM 

FIRST-CLASS

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25-002347.pdfRead complete document text →

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Page 1

RECEIVED 

AUG 012025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bobenal Investments, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002347 

City of Alma 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Gratiot 

County. 

2. 

Parcel Number: 51-274-831-07 

(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) 

- 

2025 

662,500 

592,260 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

875,000 

437,500 

437,500 

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.) 

243 958 x 1.031 = 251,520 + 185 980 (additions) = 437,500

Page 2

MTT Docket No. 25-002347 

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) 

Signature of rs fon 7 or, if none, Petitioner: 

y Ce” 202 

Printed Name! 

Jexsme LH HE 

Date: 

7/4 5/208 S 

Signature of Respondent's authorized representative: 

Printed Name: Katherine J Roslund 

Date; 7-24-2025

Page 3

NS 

7%) 

EN 

AES 

PARNER 

GRAND RAPIDS MI 493 

29 JUL 2025 PM 3 L 

affine 

$0.740 

US POSTAGEM 

FIRST-CLASS

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25-002347.pdfRead complete document text →

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Page 1

RECEIVED 

JUL 1.8 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bogen al 

 TwvRsrmanrs Inc, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

i 

v 

MTT Docket No..25 00 23477 

Et 

LF 

A/mA 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

“Breil Hoy ler 

states thaton ___ 1-15-2025 

he/she 

[Name of pergon serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Katherine. J Roslund mmAo 

525 

FE 

Superior St 

Allow 

mt 

HERD) 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Sara, Ado rson 

525 

e. Superior 8 Alma. ynT 

H4B801 

3. 

County Equalization Director (via first class mail or personal service): 

2eaan Bengel 

UIE. Conded &¢ 

Thhaoa MNT 

HEEHT 

4. 

County Clerk (via first class mail or personal service): 

Aare Thompson 

_ 

Jak 

e chandler St 

THhaca yt 

 ABEYT 

5. 

Secretary of the 

local school board (via first class mail or personal service): 

Art 

MC 

Linde 2 Fecedar) 

B eoved of Education 

1500 WN. Vine Avo 

Aloe 

nL 

HRRO\ 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

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Order_Setting_Aside_P_Default.2025-08-04_12-14-22.0000.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Bobenal Investments, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002347

City Of Alma,

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 July 10, 2025, and the default has been timely cured. The 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 4, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Bobenal Investments, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002347

City Of Alma,

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 July 10, 2025, and the default has been timely cured. The 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 4, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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25-002347.pdfRead complete document text →

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Page 1

RECEDED

oC J

21 2005

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Bobenal Investments, Inc.,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. 25-002347

City of Alma,

Presiding Judge

Respondent.

Patricia L. Halm

CORRECTED ORDER HOLDING PETITIONER IN DEFAULT

The Tribunal has reviewed the file in this case and finds that an Order Holding Petitioner

in Default was issued on June 10, 2025, because although Petitioner did pay a filing

fee, Petitioner failed to pay the full amount due.

Petitioner was required to cure the

default within 14 days. Upon further investigation, the Tribunal has found that it erred in

the entry of this order. The case did not have the correct email address listed on the

docket, thus preventing Petitioner from being properly notified of the default.

Consequently, the Tribunal finds it is appropriate to reissue the June 10, 2025 Order of

Default.

Specifically, Petitioner failed to pay the full required fee for the filing of the

petition. As such, the petition is not properly pending.

Petitioner must pay the

remaining $150.00 fee required for the filing of the petition within 14 days of the entry of

this order. Tribunal rules and information on filing fees can be found on the Tribunal’s

website at www.michigan.gov/taxtrib.

Unfortunately, the payment may not be made via

e-filing.

)

ert for aclidione A

ASD

IT IS ORDERED that Petitioner is held in DEFAULT.

Le ee

J 120

? ‘I

IT IS FURTHER ORDERED that Petiti

ing to cure the

default:

. The foregoing

must be filed

e Tribunal within 14 days of the entry of this Order.’

“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

Therefore,

Le vid

Page 2

MTT Docket No. 25-002347 

Page 2 of 2 

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

set aside the default (with appropriate filing fee). 

7) 

Entered: July 10, 2025 

By 

alicia 

kac 

Fd 

Realy Hac Ra 

PROOF OF SERVICE 

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

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

representatives. 

By: Tribunal Clerk

Page 3

The Bobenal Group 

Date: 07/15/2025 

Amount: $150.00 

No: 

LOCATION 

REF NO. 

DATE 

MEMO 

AMOUNT 

01-BOBINV/03-ALMANT/1680-A 

07/15/2025 

Professional Services 1680 filing fee 

$150.00 

I 

Ao-CORH 

OK 

Payee Name: State of Michigan 

Account: Bobenal Investments, Inc.

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ET Answer Prop fillable.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

______________________,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. _____________

______________________,

Respondent.

ENTIRE TRIBUNAL PROPERTY TAX ANSWER

___Admit ___Deny. If denied, state the parcel number for the property identified

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

________________________________________________________________

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

Form addressing all other parcels at issue.)

___Admit ____Deny. If denied, the property identified on the Entire Tribunal

Property Tax Petition is ___ real ___ personal.

___Admit ___Deny. If denied, identify the contiguous and non-contiguous

parcels by parcel number (attach additional page if necessary):

___Admit ___Deny. If denied, identify the parcel or parcels of personal property

that are not located on a parcel of real property under appeal by parcel number

(attach additional page if necessary):

___Admit ___Deny.

a. If denied, state when the personal property statements were filed, if at all:

______________________________________________________________

b. On what date did the March Board of Review commence:

______________________________________________________________

___Admit ___Deny. If denied, state the classification of the property identified

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

________________________________________________________________

Bobenal Investments, Inc.

25-002347

City of Alma

Page 2

MTT Docket No. ______________ 

Page 2 of 4 

 

7. 

___Admit ___Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

 

 

8. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

9. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

10. 

___Admit ___Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

 

 

11. 

___Admit ___Deny. If denied, what is the applicable local governmental unit: 

________________________________________________________________ 

 

12. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? ___Yes ___No. 

 

25-002347

x

NA

NA

x

x

x

x

Page 3

MTT Docket No. ______________ 

Page 3 of 4 

 

14. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

15. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

16. 

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

Board of Review are: 

 

Tax Year

True Cash Value

Assessed Value

Taxable Value

 

17. 

Respondent contends that the values for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

 

 

 

25-002347

x

NA

2025

1,325,000

662,500

592,260

2025

923,000

461,500

461,500

2025

48,000

24,000

24,000

Page 4

MTT Docket No. ______________ 

Page 4 of 4 

 

19. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002347

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Alma (GRATIOT)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Katherine

M.I.

J

Last Name

Roslund

Firm Name (if any)

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

525 E Superior St

City or Town

Alma

State

Michigan

ZIP Code

48801

Telephone Number

989-463-9514

Fax Number

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

kroslund@myalma.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/

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25-002347 Corrected Default.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Bobenal Investments, Inc.,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. 25-002347

City of Alma,

Presiding Judge

Respondent.

Patricia L. Halm

CORRECTED ORDER HOLDING PETITIONER IN DEFAULT

The Tribunal has reviewed the file in this case and finds that an Order Holding Petitioner

in Default was issued on June 10, 2025, because although Petitioner did pay a filing

fee, Petitioner failed to pay the full amount due. Petitioner was required to cure the

default within 14 days. Upon further investigation, the Tribunal has found that it erred in

the entry of this order. The case did not have the correct email address listed on the

docket, thus preventing Petitioner from being properly notified of the default.

Consequently, the Tribunal finds it is appropriate to reissue the June 10, 2025 Order of

Default. Specifically, Petitioner failed to pay the full required fee for the filing of the

petition. As such, the petition is not properly pending. Petitioner must pay the

remaining $150.00 fee required for the filing of the petition within 14 days of the entry of

this order. Tribunal rules and information on filing fees can be found on the Tribunal’s

website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via

e-filing.

Therefore,

IT IS ORDERED that Petitioner is held in DEFAULT.

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

default: pay the remaining $150.00 required for the filing of the petition. The foregoing

must be filed with the Tribunal within 14 days of the entry of this Order.1

1 “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. 25-002347 

Page 2 of 2 

 

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

set aside the default (with appropriate filing fee). 

 

 

Entered: July 10, 2025 

 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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

Bobenal Investments, Inc.,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 25-002347

City Of Alma,

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 227 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 235(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: July 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk