D & E Property Services, Petitioner V Township Of Northfield, 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

D & E Property Services, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003564

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 14, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

D & E Property Services, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 24-003564

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 14, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

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

D & E Property Services,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: November 4, 2024

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

D & E Property Services,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: November 4, 2024

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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 

NOV 

§ 

1 2024 

G0 

MICHIGAN TAX TRIBUNAL 

w 

STATE oF MICIHGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

D & E Property Services 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s} 

v 

MTT Docket No.24-003564 

Northfield Township 

s 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

[wish to withdraw my appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

Additional information has been discovered that will nulify any reason fo move forward 

with this petition. 

3. 

[ask this Tribunal fo grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

x_ 

| am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

__ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent fo withdraw my 

petition, or { shall grant Respondent the opportunity to abject to this withdrawal. 

; 

Pay 

Aad 

oe 

Soanned CS And] 

Daniel C. Prast-D&E Property Services 

Party/Representative (sign here) 

Print name of person signing 

| certify that on this date | served a copy of this Motion, and any additional documentation, on the

Page 2

Deniel C. & Elizabeth Prast 

. 

6500 N. Maple Rd. 

Ann Arbor, MI 48105 

i Ny 

METROPLEX MI 480 "8 

a 

30 OCT 2024 

PM 171 

| 

Michigan Tax Tr buna 

Po Box 303% 

Rams ing 

mE 

+8709 

EEE 

TEE HS 

They destbag bad fay bg 

dag 

1b 

ps

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

D & E Property Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003564

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. 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

D & E Property Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

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.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: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003564

Page 4 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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)

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 

<Q 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LAKSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner's Contact Information 

First Name 

[AN 

Last Name/Company Name 

Darel- DEE Prope 

by Sewvices 

[& 

Prost 

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

e500 NM. Maple Rd 

Gity or, Town 

State 

ZIP Code 

_ 

A Arbor 

ME| 

98/05 

Telephone Number 

Fax Number 

734)3R8- 41 8S 

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

Aan, prastt 

€ gma 

, com 

Section 2: Petitioner’ s AttorneyiAuthorized Representative’s Contact Information 

First Name 

N/A 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

B-02-05-400-00Y 

How many 

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

parcelsareyou | [7] ves* 

[] nNo* 

appealing? 

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

7 

**1f 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] 

A5Y 

£. Shore 

Dr 

Lh more L Lake, mL 

485/89 

Taxing Authority 

(Cily or Township) 

Noe Blip Ad 

Teo P 

des. h Tenaw 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

Section 4: Check which of the following 

you are appealing 

x Principal Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Owners hip 

has 

not 

cha nge o 

V4 lease 

re “tn sta Je 

ovigial 

cap value. 

Also 

Please 

jssue 

a 

refund 

Lor 

any 

Fe xs 

pad 

“that 

ave 

mis appl ed ue 

fo Nn 

/s5ué 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2031 

, 203, 2023 _A02Y 

Indicate who denied the exemption Fedor appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other

Page 3

Ty 

A 

Bd 

ETN 

ed 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature required 

Petitioper 

yr Attorney/Authorized Representative’s Signature: 

Isl 

2 

l 

7

Page 4

OPERATING AGREEMENT 

R E C E | V FE D 

OF 

JUN 

1 4 204 

D&E PROPERTY SERVICES, L.L.C. 

NORTHFIELD TOWNS 

Hip 

’ 

ASSESSOR'S Office” 

A Michigan Limited Liability Company 

This Operating Agreement is made effective August 4 

, 2020 by D&E Property Services, 

L.L.C., a Michigan limited lability company (the “Company” and Elizabeth Prast, Trustee of 

the Elizabeth Prast Revocable Trust dated September 26, 2002, 

as may be amended (the 

“Member™). 

ARTICLE 1. 

ORGANIZATION 

1.1. 

Formation. 

The Company has been organized as a Michigan limited lability 

company pursuant to the Michigan Limited Liability Company Act, 1993 PA 23, as amended 

(the “Act”), by the filing of Articles of Organization (“Articles”) as required by the Act. 

The 

Member is the Companys sole member. 

. 

1.2. 

Name. 

The name of the Company 

is D&E Property Services, L.L.C. The 

Company may also conduct its business under one or more assumed names. 

1.3. 

Purpese. The purpose to be conducted or promoted by the Company is to engage 

in any lawful act or activity and to exercise any powers permitted to limited liability companies 

organized under the laws of the State of Michigan that are related to or incidental to and 

necessary, convenient or advisable for the accomplishment of the above mentioned purposes. 

14. 

Duration. 

The Company shall be perpetual unless otherwise stated 

in the 

Articles or until the Company dissolves and its affairs are wound up in accordance with the Act. 

1.5. 

Registered Office and Resident Avent. 

The Registered Office and Resident 

Agent of the Company shall be as designated in the initial or amended Articles. The Registered 

Office and/or Resident Agent may be changed from time to time. Any such change shall be made 

in accordance with the Act. If the Resident Agent resigns, the Company shall promptly appoint a 

SUCCESSOr. 

1.6. 

Member. The Member is the sole member of the Company and exclusively owns 

all membership rights and benefits in the Company. 

ARTICLE 2. 

BOOKS, RECORDS, AND ACCOUNTING 

2.1. 

Books and Records. The Company shall maintain complete and accurate books

Page 5

2.2. 

Fiscal Year. The Company’s fiscal year shall be the calendar year, 

ARTICLE 3. 

MANAGEMENT OF THE COMPANY 

3.1. 

Management of Business. 

The Company shall be managed by those persons 

(individually a “Manager” and collectively the “Managers™), who shall be designated by the 

Member in writing, from time to time, as Manager(s). The Manager(s) shall serve at the will and 

pleasure of the Member. The initial Manager of the Company shall be Daniel C. Prast, who shall 

serve until such time as his resignation or is otherwise removed by the vote or written consent of 

the Member. 

In the event more than one (1) Manager is designated, the

Page 6

party

Page 7

6.

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

D & E Property Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 30, 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

D & E Property Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003564

Township Of Northfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

<Q 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LAKSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner's Contact Information 

First Name 

[AN 

Last Name/Company Name 

Darel- DEE Prope 

by Sewvices 

[& 

Prost 

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

e500 NM. Maple Rd 

Gity or, Town 

State 

ZIP Code 

_ 

A Arbor 

ME| 

98/05 

Telephone Number 

Fax Number 

734)3R8- 41 8S 

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

Aan, prastt 

€ gma 

, com 

Section 2: Petitioner’ s AttorneyiAuthorized Representative’s Contact Information 

First Name 

N/A 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

B-02-05-400-00Y 

How many 

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

parcelsareyou | [7] ves* 

[] nNo* 

appealing? 

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

7 

**1f 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] 

A5Y 

£. Shore 

Dr 

Lh more L Lake, mL 

485/89 

Taxing Authority 

(Cily or Township) 

Noe Blip Ad 

Teo P 

des. h Tenaw 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

Section 4: Check which of the following 

you are appealing 

x Principal Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Owners hip 

has 

not 

cha nge o 

V4 lease 

re “tn sta Je 

ovigial 

cap value. 

Also 

Please 

jssue 

a 

refund 

Lor 

any 

Fe xs 

pad 

“that 

ave 

mis appl ed ue 

fo Nn 

/s5ué 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2031 

, 203, 2023 _A02Y 

Indicate who denied the exemption Fedor appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other

Page 3

Ty 

A 

Bd 

ETN 

ed 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature required 

Petitioper 

yr Attorney/Authorized Representative’s Signature: 

Isl 

2 

l 

7

Page 4

OPERATING AGREEMENT 

R E C E | V FE D 

OF 

JUN 

1 4 204 

D&E PROPERTY SERVICES, L.L.C. 

NORTHFIELD TOWNS 

Hip 

’ 

ASSESSOR'S Office” 

A Michigan Limited Liability Company 

This Operating Agreement is made effective August 4 

, 2020 by D&E Property Services, 

L.L.C., a Michigan limited lability company (the “Company” and Elizabeth Prast, Trustee of 

the Elizabeth Prast Revocable Trust dated September 26, 2002, 

as may be amended (the 

“Member™). 

ARTICLE 1. 

ORGANIZATION 

1.1. 

Formation. 

The Company has been organized as a Michigan limited lability 

company pursuant to the Michigan Limited Liability Company Act, 1993 PA 23, as amended 

(the “Act”), by the filing of Articles of Organization (“Articles”) as required by the Act. 

The 

Member is the Companys sole member. 

. 

1.2. 

Name. 

The name of the Company 

is D&E Property Services, L.L.C. The 

Company may also conduct its business under one or more assumed names. 

1.3. 

Purpese. The purpose to be conducted or promoted by the Company is to engage 

in any lawful act or activity and to exercise any powers permitted to limited liability companies 

organized under the laws of the State of Michigan that are related to or incidental to and 

necessary, convenient or advisable for the accomplishment of the above mentioned purposes. 

14. 

Duration. 

The Company shall be perpetual unless otherwise stated 

in the 

Articles or until the Company dissolves and its affairs are wound up in accordance with the Act. 

1.5. 

Registered Office and Resident Avent. 

The Registered Office and Resident 

Agent of the Company shall be as designated in the initial or amended Articles. The Registered 

Office and/or Resident Agent may be changed from time to time. Any such change shall be made 

in accordance with the Act. If the Resident Agent resigns, the Company shall promptly appoint a 

SUCCESSOr. 

1.6. 

Member. The Member is the sole member of the Company and exclusively owns 

all membership rights and benefits in the Company. 

ARTICLE 2. 

BOOKS, RECORDS, AND ACCOUNTING 

2.1. 

Books and Records. The Company shall maintain complete and accurate books

Page 5

2.2. 

Fiscal Year. The Company’s fiscal year shall be the calendar year, 

ARTICLE 3. 

MANAGEMENT OF THE COMPANY 

3.1. 

Management of Business. 

The Company shall be managed by those persons 

(individually a “Manager” and collectively the “Managers™), who shall be designated by the 

Member in writing, from time to time, as Manager(s). The Manager(s) shall serve at the will and 

pleasure of the Member. The initial Manager of the Company shall be Daniel C. Prast, who shall 

serve until such time as his resignation or is otherwise removed by the vote or written consent of 

the Member. 

In the event more than one (1) Manager is designated, the

Page 6

party

Page 7

6.

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.