Brian E Mull, Petitioner V City Of Battle Creek, 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

Brian E Mull, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003756

City Of Battle Creek,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 18, 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

Brian E Mull, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003756

City Of Battle Creek,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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MTT Docket No.2! -00 A156 

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Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

MARLCN 1. BROWN, DPA 

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SRETCHEN WHITHER 

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Petitioner wishes to withdraw its appeal in the above-captioned docket. 

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Good cause exists fo grant withdrawal because: 

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3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4, 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

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Petitioner/Representative (sign here) 

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FACHIGAMN TAX TRIBUNAL 811 W, OTTAWA ST. LANSING, MI 48233 

- 537-335-8760 

FO BOX 30232, LANSING, MI 48802 - Other Carrars: 2407 KN. GRAND RIVER AVE, LANSING, MI 48905

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

Brian E Mull,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003756

City Of Battle Creek, 

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:

October 31, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

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. 24-003756

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 additional time may not be provided to accommodate witness 

testimony.

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

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

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

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

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

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

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

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

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

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

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

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

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

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket No.

Page 4

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brian E Mull, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003756

City Of Battle Creek,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 16, 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: February 5, 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

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

Brian E Mull, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003756

City Of Battle Creek,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 16, 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: February 5, 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

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 

JAN 2 9 2025 

STATE OF MICHIGAN 

MECAIGAR TAX TRIBUNAL 

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. 24-003756-TT 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Namel/Company Name/Unit of Government: 

City of Battle Creek 

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

County: 

10 Division St N STE 112 

Calhoun 

City or Town: 

State: 

ZIP Cade: 

Battle Creek 

MI 

|49014 

Telephone Number: 

Fax Number; 

269-866-3369 

E-mail Address (do not enter unjess you want MTT to send all correspondence via email): 

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

1 

First Name: 

ML: 

Last Name: 

Tyler 

S 

 |Malek 

Firm Name (if any): 

A 

WCA Assessing 

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

10 Division St N STE 112 

City or Town: 

State: 

ZIP Code: 

Battle Creek 

Ml 

[49014 

Telephone Number: 

Fax Number: 

269-966-3355 ext 1241 

E-mail Address (do not enter unless yout want MTT to send all correspondence via email): 

tsmalek@battlecreekmi.gov 

Section 3: Subject Property Information 

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

[73 ves 

[iA No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

[1 ves 

No 

[J Not Applicahte

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the 

City of Battle Creek have been uniformly assessed. 

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 

[mi] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

[W] December 

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

Yes 

[} No 

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

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

[i] No 

if yes, cite the Board’s authority. 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? 1] Yes 

No 

If yes, explain 

[s Petitioner appealing from a State Tax Commission Order? 

1 Yes 

No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

jr] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

[Hl] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [i] Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

[I] July 

| December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER [S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

3000-09-013-0 

Classification of Property: 

Real 

Personal 

{check one) 

rei 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

lid 

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

$20,248 

Current Taxable Value as established by the BOR: 

$7,350 

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

$40,496 

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

$20,248 

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

$7,350

Page 4

12/05/2024 

Valuation Report 

12:51 

PM 

DB: 

Battle 2024 

3000-09-013-0 

2024 

Est. 

T.C.V. 

MULL, BRIAN 

Property Class: 

401 

39 RIDGE 

ST 

Map 

#: 

61INE 

CITY 

OF BATTLE CREEK 

BATTLE CREEK, 

MI 

49037-8512 

Land Value Estimates 

for Land Table 20004.20004 

BLUE LAND TABLE 

4 

* 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

BLUE LAND TABLE 

50.00 

120.00 

1.0000 

0.9535 

75 

100 

3,575 

50 Actual Front 

Feet, 

0.14 

Total Acres 

Total 

Est. 

Land Value 

= 

3,575 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single Family 

BUNGALOW(1STY} 

Cls 

CD 

Blt 

1820 

(11) 

Heating System: 

Forced Air w/o Ducts 

Ground Area 

= 760 

SF 

Floor Area 

= 760 

SF. 

Phy/Bb. Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Basement 

760 

Total: 

108,182 

70,318 

Other Additions/Adjustments 

Deck 

Treated Wood 

160 

3,547 

2,306 

Garages 

Class: 

CD Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

Base 

Cost 

300 

14,799 

9,619 

Water/Sewer 

Public Water 

1 

1,345 

874 

Public Sewer 

1 

1,345 

874 

Built-Ins 

Appliance Allow. 

1 

1,961 

1,275 

Totals: 

131,179 

85,266 

Notes: 

ECF 

(20900 

BC 

SW) 

0.433 

=> 

TCV: 

36,920 

2024 

Est. 

T.C.V. 

3000-09-013-0 

= 

40,495 

Est. 

TCV/Total Floor Area 

= 53.28, 

Most 

recent 

sale 04/06/2021 

for 

10,000 

2023 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

C.P.I. 

18,298 

19,298 

19,298 

15,738 

5.00 

2024 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

a 

950 

0 

0 

786 

0 

2024 Assessed 

MBOR 

5.E.V. 

Capped 

->Taxable<-

Page 5

Prin

P

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

Brian E Mull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003756

City Of Battle Creek,

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.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

Page 2

MTT Docket No. 24-003756

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: February 5, 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

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

Brian E Mull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003756

City Of Battle Creek,

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.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

Judgment. Visit the Tribunal’s ADR webpage for more

Page 4

MTT

Page 5

S

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

Brian E Mull,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003756

City Of Battle Creek,

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: January 16, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003756

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 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. 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

Brian E Mull,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003756

City Of Battle Creek,

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.ii 

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

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

By:_______________________________

Entered: January 16, 2025

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003756

Page 4 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

ii “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 5

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

Brian E Mull,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003756

City Of Battle Creek,

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.

Page 6

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brian E Mull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003756

City Of Battle Creek,

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: December 2, 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

Brian E Mull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003756

City Of Battle Creek,

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: December 2, 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

SEALe 

or Noe 

an 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

a 

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.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 

First Name 

§ 

TMi 

Last Name/Company Name 

Biv ion 

Met 

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

i 

24773 

FT 

PRS 

City op Town 

© 

7 state 

ZIP Code 

oy 

Me 

4472 o 

Telephone Number 

Fax JH 

RT -4YAs5 - cO0¥7 

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

Kpm hoyes3 @. Fmall Cm 

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

First Name 

(HN) 

Last Name 

Firm Name (if any) 

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

City or Town 

TT 

state 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

PY No™ 

appealing? 

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

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

Froperiy Address 

(No., Street, Cily,.ST, ZIP) 

[IT mulupte, ISLNIrsL property 

5 agaress) 

-— 

Ne Batlle 

Creek 

ry 

H903F 

Xin 

\wthori 

or 

Towns 

County 

dy 03 Battle Cree" 

Calhaen 

39 Rudo

Page 2

SEALE 

oF Mice 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

I vas 

DIRECTOR 

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

Xi True Cash and Taxable Value 

_ Poverty Exemption 

[J Taxable Value Only (calculation) 

_ Disabled Veterans Exemption 

O Uncapping of Taxable Value 

__ Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than tne don ofa 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

} 

Section 5: Explain the Reason for this Appeal 

hry 

+ towable 

values 

art 

Mauch 

ower than Ha 

Boar 

of Kavi Lo 

Condon 

Section 6: Jurisdictional Issues _ 

Year(s) you are appealing: 204 

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

Yes 

If Yes, check which BOR you attended AND attach the BOR decision march 

[J suy 

[] December 

“INo 

If No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Ordar 

Od Appealing within 35 days of receipt of Notice of Uncapping 

Did you request 

a poverty exemption at the BOR? Jay) Yes 

[No 

If Yes, check which BOR considered your application AND attach the BOR secison 

JJ March 

O July 

[(} December 

If No, explain why:

Page 3

SENT 

or 

Va 

ie 

aN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

DIRECTOR 

[EERE 

Section 7: Valuation Information “Use the multiple parcel form for additional, , contiguous parcels. 

Parcel Identification Number: 

20P ~094-013~0 

39 

fudge St. 

Classification of Property: 

U 

pal 

Personal 

(check one) 

Agricultural 

Commercial mE 

ay 

Timber-Cutover 

Developmental 

Utility 

(check one) 

' 

Current Assessed Value (also Ei 

as State = Value) as established oy t the BOR: 

Current Taxable Value as ad Tis BOR: 

#5 735% 

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

£14 000” 

Multiply the True Cash Value by .5 and anthr here. This i 2 your contention of Assessed Value. 

2 00CE 

If you believe the Taxable Value differs 7, your contention 

of Assessed Value. enter your contention of Taxable Value. 

Section 8: Classification Information -oniy the mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel Identification Number: 

2000-084 ~0i13- 

QO 

Current Classification of Property as established by Board of Review 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

If improved property, for what use was the property designed? 

29 

Ruder.

Page 4

SEAT 

or 

Mic igican 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND R 

Passing 

Fee Information 

O Yes 

5K No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

No 

The filing fee is based on the greater of the State Equalized Value or Taxable Va, 

parcel, the parcel with the highest State Equalized Value or Taxable Value in col 

$25.00 will be added for each additional parcel being appealed. not to exceed a 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

If you answered yes to either or both of the above questions. you are not required to pay any filing fees. 

EGULATORY AFFAIRS 

ORLENE HAWKS 

DIRECTOR 

lue in contention. 

If you are appealing more than one 

ntention will be used to determine your filing fee, plus 

total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$Over $500,000.00 

the State Equalized

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 

Brian E Mull, 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket Nos. 23-003242 

& 24-003756 

 

City of Battle Creek, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-003756 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 6, 

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. 

 

Neither party provided any relevant evidence of value for the 2024 tax year, however, 

and “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.

Page 2

MTT Docket Nos. 23-003242 & 24-003756 

Page 2 of 4 

 

 

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: 3000-09-013-0 

Year

TCV

SEV

TV

2023

$38,596

$19,298

$15,738

 

b. The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax 

year at issue, are as follows: 

 

Parcel Number: 3000-09-013-0 

Year

TCV

SEV

TV

2023

$14,000

$7,000

$7,000

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned 

Docket No. 24-003756. 

 

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

year within 21 days of the entry of this Order.3 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.” 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition. 

 

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

rolls for the 2023 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.4 To the extent that the 

final level of assessment for a given year has not yet been determined and published, 

the assessment rolls shall be corrected once the final level is published or becomes 

known. 

 

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 within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

 

3 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

4 See MCL 205.755.

Page 3

MTT Docket Nos. 23-003242 & 24-003756 

Page 3 of 4 

 

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

and interest paid on delinquent taxes. The refund shall also 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 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 Final Opinion and 

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, 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%,

Page 4

MTT

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