Record Finder / 26-002903-TT
Michigan

Catherine J Roach Petitioner Vs. City Of Imlay City Respondent

Petitioner
Catherine J Roach
Respondent
City Of Imlay City

Case overview

Docket number
26-002903-TT
Status
Default Petitioner
CaseType
ET Property
Division
ET
County
Lapeer
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of Default of PetitionerNot recordedNot recorded09/24/2026Not recordedDownload
3Petition has been verifiedPET109/24/2026Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded09/24/2026Not recordedDownload
1A petition was received.PETNot recorded07/29/2026$250.00Download

Documents

ET_Order_of_Default_Petition.2026-09-24_06-54-55.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Catherine J Roach,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002903

 City Of Imlay City,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner

 is required to file a petition and pay the required filing fee to initiate an appeal with the

 Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the

 appeal is not properly pending. As such, Petitioner must file a petition 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.”



 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.1



 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: /s/ Patricia L. Halm



 Entered: September 24, 2026



 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).



 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

Page 2

MTT Docket No. 26-002903

Page 2 of 2



 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.

EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Individual



 First Name M.I. Last Name/Company Name

 Catherine J Roach



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

 2030 Norwalk St



 City or Town State ZIP Code

 Hamtramck Michigan 48212



 Telephone Number

 8104178753



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

 Roachcat66@aol.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

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

 appealing? 250 E. Capac Rd

 1

 Imlay City

 Michigan

 48444



 Taxing Authority (City or Township) County

 City Of Imlay City (LAPEER) Lapeer



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

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



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 44-I19-86-500-000-00



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

 264900



 Current Taxable Value as established by the Board of Review:

 264900



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

 350000



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 175000



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



 Fee Information

 The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the

 highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being

 appealed.



 If the State Equalized Value or Taxable Value in contention is: Your filing fee is:



 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00



 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.



 A fee of $250.00 is required for the filing of a Special Assessment Appeal.

 A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

 A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

 A fee of $150.00 is required for the filing of a Classification Tax Appeal



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

 Petitioner or Attorney/Authorized Representative’s Signature:

 /s/ Catherine J Roach



 Payment Information

 Amount: 250

 Success: True

 Message: ""

 Waiver Code:

 Transaction Number: 26072995198532

 Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR

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.

ET_Notice_of_Docket_Number.2026-09-24_06-52-53.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Catherine J Roach,

 Petitioner,

 MICHIGAN TAX TRIBUNAL

 v

 MTT Docket No.: 26-002903

 City Of Imlay City,

 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: September 24, 2026



 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



 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

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Individual



 First Name M.I. Last Name/Company Name

 Catherine J Roach



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

 2030 Norwalk St



 City or Town State ZIP Code

 Hamtramck Michigan 48212



 Telephone Number

 8104178753



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

 Roachcat66@aol.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

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

 appealing? 250 E. Capac Rd

 1

 Imlay City

 Michigan

 48444



 Taxing Authority (City or Township) County

 City Of Imlay City (LAPEER) Lapeer



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

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



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 44-I19-86-500-000-00



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

 264900



 Current Taxable Value as established by the Board of Review:

 264900



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

 350000



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 175000



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



 Fee Information

 The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the

 highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being

 appealed.



 If the State Equalized Value or Taxable Value in contention is: Your filing fee is:



 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00



 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.



 A fee of $250.00 is required for the filing of a Special Assessment Appeal.

 A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

 A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

 A fee of $150.00 is required for the filing of a Classification Tax Appeal



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

 Petitioner or Attorney/Authorized Representative’s Signature:

 /s/ Catherine J Roach



 Payment Information

 Amount: 250

 Success: True

 Message: ""

 Waiver Code:

 Transaction Number: 26072995198532

 Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR

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.