Dg Zulu (Multi) 1 LLC, Petitioner Vs. Township Of Perry, Respondent
- Petitioner
- Dg Zulu (Multi) 1 LLC
- Respondent
- Township Of Perry
Case overview
- Docket number
- 25-001621-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Shiawassee
- Judge
- Abood, Marcus L.
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Consent Judgment | Not recorded | 13 | 12/30/2025 | Not recorded | Download |
| 14 | Granted | PET | 13 | 12/30/2025 | Not recorded | Download |
| 13 | A Stipulation has been received. | PET | Not recorded | 12/30/2025 | $50.00 | Download |
| 12 | Order of Adjournment | Not recorded | 11 | 12/23/2025 | Not recorded | Download |
| 11 | Notice of Telephonic Status Conference | Not recorded | Not recorded | 12/11/2025 | Not recorded | Download |
| 10 | A status conference has been scheduled. | Not recorded | Not recorded | 12/11/2025 | Not recorded | Not recorded |
| 9 | Order for Default Hearing | Not recorded | Not recorded | 12/02/2025 | Not recorded | Download |
| 8 | Order Extending R's Default | Not recorded | Not recorded | 11/03/2025 | Not recorded | Download |
| 7 | Corrected Order Holding Respondent in Default | Not recorded | 6 | 09/30/2025 | Not recorded | Download |
| 6 | Order Holding Party in Default | Not recorded | Not recorded | 09/02/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 06/27/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 07/08/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/08/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/28/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/28/2025 | $400.00 | Download |
Documents
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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 DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Marcus L. Abood 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, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-001621 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 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: December 30, 2025 gc 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
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December 29, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 DG ZULU (MULTI) 1 LLC v. Township of Perry MTT Docket No. 25-001621 Parcel No.: 014-70-001-001 Tax Year: 2025 Re: Answer and Joint Stipulation in accordance with Tribunal’s Order of Adjournment entered December 23, 2025. Dear Tribunal: Pursuant to the Tribunal’s Order of Adjournment entered December 23, 2025, Petitioner hereby files the following documents: 1. With the Respondent's approval, Respondent’s Answer to the Petition; and 2. Executed Joint Stipulation. These filings are submitted in compliance with the Tribunal’s directive that the parties’ stipulation agreement and Respondent’s Answer be filed within fourteen (14) days of the Order. Petitioner respectfully requests that the Tribunal adopt the stipulated values and enter a Consent Judgement resolving this appeal for tax year 2025. Thank you for your consideration. Respectfully submitted, /s/ Sarah R. Belloli Sarah R. Belloli Ryan, LLC Petitioner’s Representative CC: assessor@perrytownship-mi.us centralmichiganassessing@gmail.com 101 West Big Beaver Suite 945 Troy, Michigan 48226 Tel. 313.230.0104 Fax 313.230.0114 www.ryan.com
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ie STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR DG ZULU (MULTI) 1 LLC, i MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Township of Perry, , Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1s X Admit ___ Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. X__ Admit Deny. If denied, the property identified on the Entire Tribunal Property Tax Petitionis ____ real ___ personal. 3. Admit ___ Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4, Admit ___ Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. Admit ___ Deny. a. If denied, state when the personal property statements were filed, if at all: b. On what date did the March Board of Review commence: 6. _X_ Admit ___ Deny. If denied, state the classification of the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 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
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MTT Docket No. 25-001621 Page 2 of 4 7. 10. 11. 12. 13. ___Admit __ Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Admit Deny Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): _X_Admit __Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: X Admit ___ Deny. If denied, what is the applicable local governmental unit: X Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): If the property's taxable value is at issue, was there an addition or loss for purposes of establishing the property's taxable value for the tax year or years at issue? ___ Yes _X No.
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MTT Docket No. 25-001621 Page 3 of 4 14. Admit Deny _X Neither Admit Nor Deny. If denied, facts upon which Respondent relies in support of the denial page if necessary): list the separate (attach additional 15. Admit Deny Xx Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the
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December 29, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 DG ZULU (MULTI) 1 LLC v. Township of Perry MTT Docket No. 25-001621 Parcel No.: 014-70-001-001 Tax Year: 2025 Re: Answer and Joint Stipulation in accordance with Tribunal’s Order of Adjournment entered December 23, 2025. Dear Tribunal: Pursuant to the Tribunal’s Order of Adjournment entered December 23, 2025, Petitioner hereby files the following documents: 1. With the Respondent's approval, Respondent’s Answer to the Petition; and 2. Executed Joint Stipulation. These filings are submitted in compliance with the Tribunal’s directive that the parties’ stipulation agreement and Respondent’s Answer be filed within fourteen (14) days of the Order. Petitioner respectfully requests that the Tribunal adopt the stipulated values and enter a Consent Judgement resolving this appeal for tax year 2025. Thank you for your consideration. Respectfully submitted, /s/ Sarah R. Belloli Sarah R. Belloli Ryan, LLC Petitioner’s Representative CC: assessor@perrytownship-mi.us centralmichiganassessing@gmail.com 101 West Big Beaver Suite 945 Troy, Michigan 48226 Tel. 313.230.0104 Fax 313.230.0114 www.ryan.com
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ie STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR DG ZULU (MULTI) 1 LLC, i MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Township of Perry, , Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1s X Admit ___ Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. X__ Admit Deny. If denied, the property identified on the Entire Tribunal Property Tax Petitionis ____ real ___ personal. 3. Admit ___ Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4, Admit ___ Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. Admit ___ Deny. a. If denied, state when the personal property statements were filed, if at all: b. On what date did the March Board of Review commence: 6. _X_ Admit ___ Deny. If denied, state the classification of the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 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
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MTT Docket No. 25-001621 Page 2 of 4 7. 10. 11. 12. 13. ___Admit __ Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Admit Deny Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): _X_Admit __Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: X Admit ___ Deny. If denied, what is the applicable local governmental unit: X Admit Deny Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): If the property's taxable value is at issue, was there an addition or loss for purposes of establishing the property's taxable value for the tax year or years at issue? ___ Yes _X No.
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MTT Docket No. 25-001621 Page 3 of 4 14. Admit Deny _X Neither Admit Nor Deny. If denied, facts upon which Respondent relies in support of the denial page if necessary): list the separate (attach additional 15. Admit Deny Xx Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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 DG ZULU (Multi) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Marcus L. Abood ORDER OF ADJOURNMENT The Tribunal has considered the file in this case and finds that Respondent was placed in default on September 30, 2025, because Respondent failed to file an answer. The Tribunal extended the time for Respondent to cure the default by an additional 14 days on November 3, 2025, and it failed to respond or submit the required filing(s). The Tribunal found that scheduling a default hearing was warranted. On December 11, 2025, a telephonic status conference was scheduled for December 23, 2025, to discuss the processing of the case for default hearing. At the status conference, Petitioner disclosed to the Tribunal that the parties have come to a stipulation agreement. In addition, Petitioner noted that she has received Respondent’s answer to the petition. Petitioner is amenable to submitting the signed stipulation and Respondent’s answer (with Respondent’s acknowledgment and permission) to the Tribunal to effectuate the necessary procedural requirements. Therefore, IT IS ORDERED that the scheduled December 23, 2025 status conference is ADJOURNED. IT IS FURTHER ORDERED that the parties’ stipulation agreement and Respondent’s answer shall be filed with the Tribunal within 14 days of the date of this order. Failure to timely file the stipulation agreement and Respondent’s answer shall result in rescheduling the status conference for the purpose of processing the case for default hearing. By Entered: December 23, 2025
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MTT Docket No. 25-001621 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Marcus L. Abood NOTICE OF TELEPHONIC STATUS CONFERENCE A telephonic status conference has been scheduled to commence in the above- captioned case: DATE: December 23, 2025 TIME: 10:00 a.m. JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 412112628 During the status conference, the Tribunal will discuss the processing of the case for hearing and set dates for the completion of discovery, the filing of dispositive motions, the filing of Prehearing Statements, and the scheduling of the Prehearing Conference, if applicable. Failure to participate in the status conference shall result in the holding of that party in default and may lead to dismissal of the case or the conducting of a show cause or default hearing, as provided by TTR 237. By Date Entered: December 11, 2025 gc
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MTT Docket No. 25-001621 Page 2 of 2 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 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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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 DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Patricia L. Halm ORDER FOR DEFAULT HEARING The Tribunal has considered the file in this case and finds that Respondent was placed in default on September 30, 2025, because Respondent failed to file an answer. The Tribunal extended the time for Respondent to cure the default by an additional 14 days on November 3, 2025, and it has failed to respond or submit the required filing(s). Given this failure, the Tribunal finds that Respondent’s violation was willful. It also establishes a history of deliberate delay and refusing to comply with Tribunal rules and orders, both of which have prejudiced Petitioner. As a result, giving careful consideration to the Grimm factors and considering all options in determining what sanction is just and proper, the Tribunal finds that scheduling a default hearing is warranted, and a lesser sanction would not be appropriate or better serve the interests of justice.1 Therefore, IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 Entered: December 2, 2025 By _____________________________ kac 1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 (2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 (1998). See also TTR 237. 2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, offering any evidence, and examining the other party's witnesses.” TTR 203(e).
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MTT Docket No. 25-001621 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Respondent in default on September 30, 2025, because Respondent failed to file an answer.1 Respondent was required to cure the default within 14 days. Respondent has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the scheduling of a default hearing for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. IT IS FURTHER ORDERED that Respondent must complete the following to cure the default: (1) file an answer,3 (2) file a Motion to Set Aside Default, (3) pay the $50.00 fee required for the filing of the motion, and (4) file proof the motion and answer were served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 1 The order further stated, “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).” 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 Tribunal rules and forms can be found online at www.michigan.gov/taxtrib. 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 25-001621 Page 2 of 2 Failure to comply with this order may result in the scheduling of a default hearing, as provided by TTR 237.5 Entered: November 3, 2025 By _____________________________ kac 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 also MCL 205.732.
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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 DG ZULU 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001621 Perry Township, Presiding Judge Respondent. Patricia L. Halm CORRECTED ORDER HOLDING RESPONDENT IN DEFAULT The Tribunal has reviewed the file in this case and finds that Respondent was held in default on September 2, 2025, for failing to file an answer. Upon further review, it was discovered that the Tribunal erred in the entry of this order as Respondent was never properly served the Order of Default. Consequently, the Tribunal finds it is appropriate to reissue the September 2, 2025 Order of Default. Therefore, IT IS ORDERED that Respondent is held in DEFAULT. IT IS FURTHER ORDERED that Respondent must complete the following to cure the default: file an answer and proof the answer was served on Petitioner with the Tribunal. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.1 Failure to comply with this order will result in Respondent being required to file a motion to set aside the default (with appropriate filing fee). Entered: September 30, 2025 By _____________________________ kac 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 25-001621 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 DG ZULU (MULTI) 1 LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001621 Township Of Perry, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: September 2, 2025 Patricia L. Halm, Tribunal Chair 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 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.
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MTT Docket No. 25-001621 Page 2 of 6 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 DG ZULU (MULTI) 1 LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001621 Township Of Perry, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: September 2, 2025 Patricia L. Halm, Tribunal Chair 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
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101 West Big Beaver Suite 945 Troy, Michigan 48084 an A Tel. 313.230.0104 topovetive Solutions Fax 313.230.0114 to Toxing Problems, ryan.com RECEIVED June 27, 2025 JUN 3 0 2075 Re: DG ZULU (MULTI) I LLC v Perry Township MICH MOAHR Docket No.: 25-001621 CHIGAN TAX TRIBUNAL Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, oh OBIE Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer MORRICE AREA SCHOOLS Shiawassee County Equalization Director Shiawassee County Clerk Perry Township Assessor Perry Township Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFARIS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL DG ZULU (MULTI) 1 LLC Petitioner, \% MOAHR Docket No.: 25-001621 Perry Township Respondent, Proof of Service Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 , she served a copy of the Petition relative to the above-captioned matter, via first class mail, upon: State of Michigan Treasurer MORRICE AREA SCHOOLS Department of Treasury School Board Secretary Treasury Building 111 E. Mason Street 430 West Allegan Morrice, MI 48857 Lansing, MI 48922 Shiawassee County Equalization Director Shiawassee County Clerk 208 N Shiawassee St 208 N Shiawassee St, 2nd Floor Corunna, MI 48857 Corunna, MI 48817 and via certified mail, return receipt requested, upon: Perry Township Assessor Perry Township Clerk 2770 Ellsworth Rd 2770 Ellsworth Rd Perry, MI 48872 Perry, M1 48872 With proper postage affixed thereto. Qsan Aloseer Wan Kleiner
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. Perry Township , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 014-70-001-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial- Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Shiawassee County. The property or properties’ address is: 1160 W LANSING RD 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Perry Township 12. Petitioner’s legal residence or principal office address is: One Manhattan West 395 9th Avenue 58th Floor New York, NY 10001 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $2,021,400.00 $1,010,700 $1,010,700 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $1,713,358 $856,679 $856,679 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $308,042 $154,021.00 $154,021.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed
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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 DG ZULU (MULTI) 1 LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001621 Township Of Perry, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: July 8, 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
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR DG ZULU (MULTI) 1 LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. Perry Township , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 014-70-001-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial- Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Shiawassee County. The property or properties’ address is: 1160 W LANSING RD 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Perry Township 12. Petitioner’s legal residence or principal office address is: One Manhattan West 395 9th Avenue 58th Floor New York, NY 10001 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $2,021,400.00 $1,010,700 $1,010,700 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $1,713,358 $856,679 $856,679 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $308,042 $154,021.00 $154,021.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name DG ZULU (MULTI) 1 LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 101 West Big Beaver Road Suite 945 City or Town Troy State Michigan ZIP Code 48084 Telephone Number 313-230-0104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Michigan Taxing Authority (City or Township) Township Of Perry (SHIAWASSEE) County Shiawassee If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 014-70-001-001 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1010700 Current Taxable Value as established by the Board of Review: 1010700 What do you believe is the fair market value (also known as True Cash Value)? 1713358 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 856679 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as
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