College Park Lots LLC, Petitioner V City Of Kalamazoo, Respondent

Page 1

THE 

CITY 

OF 

Management & Budget Services 

- Notice of March Board of Review Action - 

Assessor's Office 

/ 

241 West South Street 

Kalamazoo, MI 49007-4796 

Ml 

Parcel Number: 06-21-433-009 

oh. 269-337-8636 

Property Address: 

525 WHEATON AVE 

www.kalamazoocity.org 

MELODY EQUITY, LLC 

Property Class: 401 

3309 WOODHAMS AVE 

PORTAGE 

MI 

49002 

Petition #: Mar25-018 

Date Printed: 03/26/2025 

The Board of Review has completed their review of your property. The Board has made the 

following determination based on the information supplied to them by you or your representative. 

The Board stated the following reason(s) for changing (or not changing) your assessed and/or taxable 

value: 

Board of Review Comments: 

96 

no information supported to indicate a transfer of ownership did not occur. 

2025 

Original Assessed value (SEV) 

$105,700 

2025 

Board of Review Assessed Value decision 

$105,700 

Please note: If the amounts are the same, then the Board of Review's decision was not to change the value. 

2025 

Original Taxable Value 

$105,700 

2025 

Board of Review Taxable Value decision 

$105,700 

This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort 

has been made to determine an assessment that is fair in relation to true cash value, as required by law, and equitable 

with respect to other assessments. 

NOTICE: YOUR RIGHT TO FURTHER APPEAL 

If you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or 

taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. 

Box 30232, Lansing, MI 48909. 

If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or 

Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2025. 

If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the 

final date for filing such an appeal is July 31 of the current year, 2025. 

Forms to file an appeal with the Michigan Tax Tribunal can be found on the Michigan Tax Tribunal web site. The 

web site is www.michigan.gov/taxtrib 

. Your local assessor may also make this form available.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002441

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Kalamazoo (KALAMAZOO)

First Name

Sean

M.I.

Last Name/Company Name/Unit of Government

Walker

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

241 W South St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007

Telephone Number

269-337-8636

Fax Number

E-mail Address

swalker@wcaassessing.com

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

First Name

Sean

M.I.

Last Name

Walker

Firm Name (if any)

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

241 W South St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007

Telephone Number

269-337-8636

Fax Number

E-mail Address

swalker@wcaassessing.com

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Kalamazoo have been uniformly assessed.

The taxable value was uncapped for 2025 due to the transfers of ownership indicated in the Property Transfer Affidavits filed with the Assessor’s office and deeds 

recorded with the Kalamazoo County Register of Deeds for 2024 in accordance with the Michigan General Property Tax Act Section 211.27a.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? No

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

2025 Notice of Assessment, Taxable Valuation, and Property Classification (Michigan Department of Treasury form L-4400)

Under what statutory section was the Taxable Value uncapped?

2025 Notice of Assessment, Taxable Valuation, and Property Classification (Michigan Department of Treasury form L-4400)

Michigan General Property Tax Act Section 211.27a

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

06-21-433-009

Classification of Property:

Real 

Residential

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

105,700

Current Taxable Value as established by the BOR:

105,700

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

211,400

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

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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 

College Park Lots LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002441 

 

City of Kalamazoo, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002441 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

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

the rate of 9.47%, and (viii) 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: November 10, 2025 

jcr 

 

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

GRETCHEN WHITMER 

GOVERNOR 

College Park Lots LLC 

Petitioner, 

\ 

City of Kalamazoo 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

0CT 14 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 25-002441 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

2. 

Parcel Number: 06-16-436-007 

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

Form addressing all other parcels at issue.) 

County. 

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 

138,400 

138,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

217,000 

108,500 

108,500 

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.) 

transfer of ownership

Page 2

MOAHR Docket No. 25-002441 

Page 2 of 2 

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

Petitioner agrees to waive any interest. 

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) 

Signat 

etitioner's, Authorized Representative or, if none, Petitioner: 

Vig “w' 

2 yA <8 

= 

7 

= 

Printed Name: Tomas Ar Jana ge— 

Date: 

[v/ 8/2 § 

Signature of Respondent's authorized representative: 

Se I 

Printed Name: Sean Walker 

Date: 10/3/2025

Page 3

6 OCT 2025 

PM8 

L 

177 58

Mid go Der? 

Lavin, Beary

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Page 1

RECEIVE 

0CT 2 8 42 

MICHIGAN TAX [TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

College Park Lots LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

3 ad 

! 

MTT Docket No. 25-002441 

City Of Kalamazoo, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that: 

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation. 

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee. 

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service. 

Entered: October 16, 2025 

By: Tribunal Clerk 

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 2

Mochgs 

Ler ibn 

cul Chie ST 

/ 

AH, 

MI 

Leary 

Mls 

ABHFE- LITO 

REE 

ER 

RL FE HE ETO 

TT LE FLEE LE

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

College Park Lots LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: October 16, 2025

By: Tribunal Clerk

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

MTT Docket No. 25-002441

Page 2 of 4

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

College Park Lots LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: October 16, 2025

By: Tribunal Clerk

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 4

MTT Docket No. 25-002441

Page 4 of 4

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

College Park Lots LLC 

Petitioner, 

\ 

City of Kalamazoo 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

0CT 14 2025 

MICHIGAN TAX TRIBUNAL 

ORLENE HAWKS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 25-002441 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

2. 

Parcel Number: 06-16-436-007 

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

Form addressing all other parcels at issue.) 

County. 

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 

138,400 

138,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

217,000 

108,500 

108,500 

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.) 

transfer of ownership

Page 2

MOAHR Docket No. 25-002441 

Page 2 of 2 

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

Petitioner agrees to waive any interest. 

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) 

Signat 

etitioner's, Authorized Representative or, if none, Petitioner: 

Vig “w' 

2 yA <8 

= 

7 

= 

Printed Name: Tomas Ar Jana ge— 

Date: 

[v/ 8/2 § 

Signature of Respondent's authorized representative: 

Se I 

Printed Name: Sean Walker 

Date: 10/3/2025

Page 3

6 OCT 2025 

PM8 

L 

177 58

Mid go Der? 

Lavin, Beary

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

College Park Lots LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

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

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

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002441

Page 2 of 8

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 14, 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 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

College Park Lots LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

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

Page 4

MTT

Page 5

STATE

Page 6

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

43218 STONE & PHILLIPS ADDITION, Liber 3 of Plats Page 18; Lot 7.

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

year by approximately:

$5587

6. Assessor Change Reason:

LEGAL DESCRIPTION:

2025

Email Address:

Phone:

Name:

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

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

KALAMAZOO, MI 49007

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

19,100

138,400

19,100

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

DECATUR GA 30030

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

PARCEL NUMBER:

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

L-4400

FROM: CITY OF KALAMAZOO

ASSESSOR'S OFFICE

241 W SOUTH ST

KALAMAZOO, MI 49007-4750

06-16-436-007

COLLEGE PARK LOTS LLC

713 W KALAMAZOO AVE

1023 CHURCH ST

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

2024

2025

57,679

138,400

80,721

2. ASSESSED VALUE:

138,400

119,300

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

119,300

WAS

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

The Board will meet starting March 10, 2025 through March 14, 2025 at various times. Walk-ins are NOT permitted. 

To schedule an in-person appointment, call 269-337-8845 before 5:00 pm March 7, 2025.

The Board will also accept protests from both residents and non-residents in writing if RECEIVED in the office by March 14, 2025 at 

12:00 pm. POSTMARKS are NOT acceptable.

Market Adjustment

(269) 337-8845

Aaron Powers

cokassessor@kalamazoocity.org

Residential

401

401

Residential

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002441

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Kalamazoo (KALAMAZOO)

First Name

Sean

M.I.

Last Name/Company Name/Unit of Government

Walker

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

241 W South St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007

Telephone Number

269-337-8636

Fax Number

E-mail Address

swalker@wcaassessing.com

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

First Name

Sean

M.I.

C

Last Name

Walker

Firm Name (if any)

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

241 W South St

City or Town

Kalamazoo

State

Michigan

ZIP Code

49007

Telephone Number

269-337-8636

Fax Number

E-mail Address

swalker@wcaassessing.com

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

If yes, check which BOR Petitioner attended: March

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? No

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

06-16-436-007

Classification of Property:

Real 

Residential

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

138,400

Current Taxable Value as established by the BOR:

138,400

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

276,711

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

138,400

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Sean Walker

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 

MAY 21 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 ‘i: Peiitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

College Park Lots, LLC 

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

1023 Church Street 

City or Town 

State 

ZIP Code 

Decatur 

GA 

30030 

Telephone Number 404-388-4741 

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

tomjhills@msn.com 

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

First Name 

M.I. 

Last Name 

Thomas 

J. 

Hills 

Firm Name (if any) 

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

TranInfo:4606 

260159311 

0B{19/25 

1023 Church Street 

_Chidt: 

2933 

Antz $127.00 

ie 

oa 

| "30030 

ID: 

COLLEGE PARK LOTS LLC 

Telephone Numer 104-388-4741 

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

tomjhills@msn.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

713-715 W. Kalamazoo Avenue; Kalamazoo, MI 49007

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[id True Cash and Taxable Value 

0 Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[O Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Petitioner paid $228,000 for the property on 7/15/24. 

The Petitioner would not have paid the assessed amount of $276,800 for the subject 

property nor could the Petitioner sell the subject property for that amount. 

The exterior is in average to poor condition. 

Comparables: 718 W. Kalamazoo Ave; a triplex in better condition, sold for $200k on 

6/14/24; 229-231 Douglas Ave; duplex; sold for $205,000 on 5/17/23. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[I] No 

Hf Yes, check which BOR you attended AND attach the BOR decision: 

March 

[I] July 

[1 pecember 

H No, check the applicable reason(s): 

O Not required to attend 

| Assessment Change Notice was not received by Petitioner 

a 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 Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muttipie parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

06-16-436-007 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

138,400 

Current Taxable Value as established by the BOR: 

138,400 

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

200,000 

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

100,000 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Vaiue, 

Section 8: Classification Information only the

Page 4

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

College Park Lots LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

College Park Lots LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002441

City Of Kalamazoo,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

MAY 21 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 ‘i: Peiitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

College Park Lots, LLC 

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

1023 Church Street 

City or Town 

State 

ZIP Code 

Decatur 

GA 

30030 

Telephone Number 404-388-4741 

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

tomjhills@msn.com 

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

First Name 

M.I. 

Last Name 

Thomas 

J. 

Hills 

Firm Name (if any) 

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

TranInfo:4606 

260159311 

0B{19/25 

1023 Church Street 

_Chidt: 

2933 

Antz $127.00 

ie 

oa 

| "30030 

ID: 

COLLEGE PARK LOTS LLC 

Telephone Numer 104-388-4741 

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

tomjhills@msn.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

713-715 W. Kalamazoo Avenue; Kalamazoo, MI 49007

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[id True Cash and Taxable Value 

0 Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[O Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Petitioner paid $228,000 for the property on 7/15/24. 

The Petitioner would not have paid the assessed amount of $276,800 for the subject 

property nor could the Petitioner sell the subject property for that amount. 

The exterior is in average to poor condition. 

Comparables: 718 W. Kalamazoo Ave; a triplex in better condition, sold for $200k on 

6/14/24; 229-231 Douglas Ave; duplex; sold for $205,000 on 5/17/23. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[I] No 

Hf Yes, check which BOR you attended AND attach the BOR decision: 

March 

[I] July 

[1 pecember 

H No, check the applicable reason(s): 

O Not required to attend 

| Assessment Change Notice was not received by Petitioner 

a 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 Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muttipie parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

06-16-436-007 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

138,400 

Current Taxable Value as established by the BOR: 

138,400 

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

200,000 

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

100,000 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Vaiue, 

Section 8: Classification Information only the

Page 4

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.