Dargazany Heidari Dargazany Petitioner V Township Of Meridian 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

Dargazany Heidari Dargazany,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000529

Township Of Meridian,

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. 26-000529

Page 2 of 2

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: 

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

Dargazany Heidari Dargazany,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000529

Township Of Meridian,

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

Page 4

MTT

Page 5

ST

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

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

MERIDIAN TOWNSHIP 

PARCEL NUMBER: 

33-02-02-06-452-044 

5151 MARSH RD 

PROPERTY ADDRESS: 

OKEMOS MI 48864 

3143 BIRCH ROW DR 

EAST LANSING, MI 48823 

SCHOOL DISTRICT CODE: 

33010 

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

EXEMPTIONS 

Sxxtxxr*+AUTO**5-DIGIT 486823 

T29 

P1 

#44 

9% Exempt 

As "Homeowners Principal Residence": 

00% 

NOURI, 

HADIS 

& DARGAZANY, 

ROOZBEH 

% Exempt As "Qualified Agricultural Property": 

.00% 

16922 

THORNGATE 

RD 

EAST LANSING, 

MI 48823-9779 

% Exempt As "MBT Industrial Personal”: 

00% 

[LT PYLPRLILL LOY CLEETRL LR LO ELE 

LY PUY 

PITT TE FL 

% Exempt 

As "MBT Commercial Personal": 

.00% 

Ex 

As 

"Disabled Vet 

Survivi 

ing 

isa 

eran or 

Surviving 

0] Yes 

& 

No 

Exempt As "Qualified Forest Property": 

[1 Yes 

[XI 

No 

Exempt As "Development Property": 

J Yes 

Xl 

No 

LEGAL DESCRIPTION: 

LOT 23 HART'S SUBDIVISION 

SPLIT/COMBINED ON 09/15/2021 FROM 33-02-02-06-452-005; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

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

PRIOR AMOUNT 

irl AMO 

CHANGE FROM 

3 

UNT 

for the 2026 year by approximately: 

$71 

YEAR: 

2025 

YEAR: 

2026 

oR YEO 

1. TAXABLE VALUE: 

37,961 

38,985 

1,024 

2. ASSESSED VALUE: 

42,600 

49,600 

7,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

42,600 

49,600 

7,000 

6. Assessor Change Reason(s): 

The 2026 Inflation Rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

ASHLEY WINSTEAD 

517-853-4400 

PROPERTYREVIEW@MERIDIAN.MI.US 

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

THE BOARD OF REVIEW WILL MEET AT THE MERIDIAN TOWNSHIP MUNICIPAL BUILDING, 5151 MARSH ROAD, OKEMOS, MI

Page 2

06/18/2026 

Valuation Report 

11:31 

AM 

DB: 

Meridian Township 2026 

33-02-02-06-452-044 

2026 

Est. 

T.C.V. 

NOURI, 

HADIS 

& 

DARGAZANY, 

ROOZBEH 

Property Class: 

401 

3143 BIRCH 

ROW 

DR 

Map 

#: 

MERIDIAN TOWNSHIP 

EAST LANSING, 

MI 

48823 

Land Value Estimates 

for Land Table 

4005.4005 RESIDENTIAL 

A 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

'A' 

FRONTAGE 

65.00 

150.00 

1.0000 

1.0000 

520 

100 

33,800 

65 Actual 

Front 

Feet, 

0.22 

Total Acres 

Total 

Est. 

Land Value 

= 

33,800 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Wood Frame 

25.96 

96 

38 

947 

Total Estimated Land Improvements 

True Cash Value 

= 

947 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single 

Family 

1 STORY 

Cls 

CD 

Blt 

1940 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 

740 

SF 

Floor Area 

= 

740 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=45/100/100/100/45 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

620 

1 

Story 

Siding 

Crawl 

Space 

120 

Total: 

95,566 

43,004 

Other Additions/Adjustments 

Exterior 

Brick Veneer 

72 

1,086 

489 

Porches 

WPP 

56 

2,079 

936 

Plumbing 

Ceramic Tile Wains 

1 

1,995 

898 

Water/Sewer 

Public Water 

1 

1,288 

580 

Public 

Sewer 

4 

1,288 

580 

Built-Ins 

Microwave 

1 

300 

138 

Totals: 

103,602 

46,622 

Notes: 

ECF 

(4005 RESIDENTIAL 

) 

1.381 

=> 

TCV: 

64,385 

2026 

Est. 

T.C.V. 

33-02-02-06-452-044 

= 

99,132 

Est. 

TCV/Total 

Floor Area 

= 

133.96, 

Most recent 

sale 05/16/2024 

for 

0 

2025 Assessed 

MBOR 

S.E.V. 

42,600 

42,600 

42,600

Page 3

Print

Parcel Number: 

33-02-02-06-452-044 

Jurisdiction: 

MERIDIAN TOWNSHIP 

County: 

INGHAM 

Grantor 

Grantee 

Sale| 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Price 

Date 

Type 

& 

Page 

NOURI, 

HADIS 

NOURI, 

HADIS 

& 

DARGAZANY, 

0 

05/16/2024 

|QC 

|21-NOT USED/OTHER 

2024-012556

MANGLES, 

ESTATE 

OF DARRYL 

NOURI, 

HADIS 

42,500 

03/05/2021 

WD 

03-ARM'S LENGTH 

2021-011711

Property Address 

Class: 

RESIDENTIAL-IMPROV Zoning: 

RB 

Building 

Permit (s) 

Date 

3143 

BIRCH 

ROW 

DR 

School: 

EAST 

LANSING 

SCHOOL 

DISTRICT 

P.R.E. 

0% 

Owner's Name/Address 

MG: 

NOUBL, HADIS 

& DARGAZANY, 

ROOZBEH 

2026 Est TCV 99,132 TCV/TFA: 

133.96 

16922 THORNGATE 

RD 

EAST LANSING MI 

48823 

X 

| Improved 

Vacant 

Land Value Estimates 

for Land Table 4005.4005 RESIDENT

Public 

] 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj

= 

ee 

Dirt Read 

"A" FRONTAGE 

65.00 150.00 1.0000 1.0000 

520 

100

ax Description 

65 Actual 

Front 

Feet, 

0.22 

Total Acres 

Total 

Est

LOT 

23 

HART'S 

SUBDIVISION 

X 

SPLIT/COMBINED 

ON 09/15/2021 

FROM 

33-02-02-06-452-005; 

| 

Comments/Influences 

Split/Comb. 

on 09/15/2021 completed 

09/15/2021 

AWINSTEAD OWNER REQUEST 

; 

Parent 

Parcel(s): 

33-02-02-06-452-005; 

Child Parcel(s): 

33-02-02-06-452-044, 

El 

33-02-02-06-452-045; 

i 

PEE 

NBER PRL) 

The 

Equalizer. 

Copyright 

(c) 

1999 

- 2009. 

Licensed 

T 

Township 

of Meridian, 

of 

Ingham, 

Michigan 

Who 

| 

|JAF 07/03/2024 DESK REVIE 

JAF 07/01/2024 

PARTIAL 

IN 

County 

JAF 06/11/2024 DESK REVIE 

| 

Gravel 

Road 

Paved Road 

|Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

Curb 

Street 

Lights 

Standard Utilities 

Underground Utils. 

Land Improvement Cost 

Estimates 

Description 

Wood Frame 

Rate 

25.96 

Total 

Estimated 

Land 

Improvements 

True

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

‘Pond 

Waterfront 

Ravine 

Wetland 

{Flood Plain 

B

Assessed 

Value 

49,600 

42,600 

19,300 

17,700 

Land 

Value 

16,900 

11,400 

10,100 

9,800 

Year 

Building

Page 4

Par

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARING & RULES 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Dargazany Heidari Dargazany, 

Petitioner 

\4 

MOAHR Docket No. 26-000529 

Meridian Township, 

Respondent. 

PROOF OF 

SERVICE 

Angela M. Ryan, states that on July 8, 2026, she served a copy of the evidence and this Proof 

of Service upon the following via first class mail: 

Roozbeh Dargazany 

16922 Thorngate Rd. 

East Lansing, MI 48823 

And by email: lilliacinc@gmail.com 

I declare that the statements above are true to the best of my information, knowledge and 

belief.

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000529

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-000529 POS

Document Type: Evidence

Attachment File Name: 26-000529 Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000529

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Meridian (INGHAM)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Angela

M.I. 

M

Last Name

Ryan

Firm Name (if any)

Meridian Township

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

5151 Marsh Rd

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

5178534420

E-mail Address

ryan@meridian.mi.us

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

There is no dispute regarding true cash value and assessed value for 2026. The taxable value did not uncap for 2026. Meridian Township requests this case be 

dismissed.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

33-02-02-06-452-044

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

49600

Current Taxable Value as established by the Board of Review:

38985

What do you believe is the fair market value?

99200

What do you believe is the taxable value?

0

 

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

Respondent’s Signature: 

/s/ Angela M Ryan

Attorney or Authorized Agent’s Signature:

/s/

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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

Dargazany Heidari Dargazany,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000529

Township Of Meridian,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Dargazany Heidari Dargazany,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000529

Township Of Meridian,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Dargazany Heidari Dargazany,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000529

Township Of Meridian,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 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

5 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

6 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Dargazany Heidari

M.I.

Last Name/Company Name

Dargazany

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

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address

drgzny@GMAIL.COM

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

First Name

Roozbeh

M.I.

Last Name

Dargazany

Firm Name (if any)

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

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address 

lilliacinc@GMAIL.COM

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

3143 Birch Row Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

East Lansing

Michigan

48823

Taxing Authority (City or Township)

Township Of Meridian (INGHAM)

County 

Ingham

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

"The 2025 assessment included an improper uncapping of the taxable value, which increased by approximately 50% based on alleged 'remodeling.' No additions or 

new construction occurred as defined by MCL 211.34d. The work performed was limited to cosmetic maintenance (painting and bathroom furniture), which does 

not justify an uncapping of the taxable value. I request that the taxable value be restored to its properly capped level."

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025, 2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 33-02-02-06-452-044

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

49600

Current Taxable Value as established by the BOR:

38985

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

100000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

50000

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

18635

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Roozbeh Dargazany

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

Dargazany Heidari Dargazany,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000529

Township Of Meridian,

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 18, 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

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

Dargazany Heidari Dargazany,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000529

Township Of Meridian,

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 18, 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

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

Dargazany Heidari Dargazany,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000529

Township Of Meridian,

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 18, 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

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

2026 BOARD OF REVIEW DECISION 

NOURI, HADIS & DARGAZANY, ROOZBEH 

16922 THORNGATE RD 

EAST LANSING MI 48823 

FROM: 

ASSESSING DEPARTMENT 

MERIDIAN TOWNSHIP 

5151 MARSH RD 

OKEMOS MI 48864 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel code required. Property address and 

legal description optional.): 

33-02-02-06-452-044 

3143 BIRCH ROW DR 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed its review of parcel number: 

33-02-02-06-452-044 

The Board made the following determination: 

DENIED, INSUFFICIENT EVIDENCE 

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

49,600 

| 

| 2026 

"BOARD OF REVIEW" ASSESSED VALUE 

49,600 

[ 2026 ORIGINAL TAXABLE VALUE 

38,985 

| 

{ 2026 

"BOARD OF REVIEW" TAXABLE VALUE 

38,985 

| 

(If the above amounts are the same, no revisions have occurred.) 

[ 2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

0.0000 

] 

Please feel free to contact the Meridian Township Assessing Department at 517-853-4400 if you have any questions. 

If you disagree with the decision of the Board of Review regarding assessed or tentative taxable value, further appeal may be made to the 

Michigan Tax Tribunal, PO Box 30232, Lansing, Michigan 48909 by filing a petition by May 31 for commercial real, industrial real, 

developmental real, commercial personal, industrial personal, and utility personal property or by July 31 for agricultural real, residential 

real, timber-cutover real, and agricultural personal property. The petition must be a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

Property classification appeals ONLY may be made to the State Tax Commission, PO Box 30471, Lansing, Michigan 48909 by filing a 

by June 30. This petition form is available at www.michigan.gov/treasury.

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Dargazany Heidari

M.I.

Last Name/Company Name

Dargazany

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

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address

drgzny@GMAIL.COM

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

First Name

Roozbeh

M.I.

Last Name

Dargazany

Firm Name (if any)

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

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address 

lilliacinc@GMAIL.COM

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

3143 Birch Row Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

East Lansing

Michigan

48823

Taxing Authority (City or Township)

Township Of Meridian (INGHAM)

County 

Ingham

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

"The 2025 assessment included an improper uncapping of the taxable value, which increased by approximately 50% based on alleged 'remodeling.' No additions or 

new construction occurred as defined by MCL 211.34d. The work performed was limited to cosmetic maintenance (painting and bathroom furniture), which does 

not justify an uncapping of the taxable value. I request that the taxable value be restored to its properly capped level."

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025, 2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 33-02-02-06-452-044

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

49600

Current Taxable Value as established by the BOR:

38985

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

100000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

50000

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

18635

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Roozbeh Dargazany

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.