Duane M Mosca, Patricia E Mosca, Petitioners V City Of Iron Mountain, Respondent

Page 1

200.00

0

200.00

Erica Mitchell 

 

 

 

 

 

12/3/25

X

December 5, 2025

Line 1

Confirmation# 25806053-1

December 8, 2025

RECEIVED 

DEC 02 2025 

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MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ICHIGAN TAX TRIBUNALS 

Payee Name: Dyare MN NescA 

¢ Cvs vised 

Payee Address: [30 

2 el) Die 10) ood) 

JF Y940/ 

MTT Docket No; 7 4 20 of 2) 9 

Amount of Refund Requested: $_ 7A. ©“ 

son 

for Refund: 

_KFlingMMotion Fee Overpaid 

ODuplicate Docket 

Coter Jessie; to Tudpe T500) E77 pel] , hs npr 

PAS/ TWA Loman Besidence. LAD fre Shouse 4opled 

75 

Payment Information: 

Filing. 

. 

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Line 

1 

Docket Lookup Line #of Payment: 

20. 

: 

_ 

Date of Payment: 

/n [z / Bo) o 

Confirmation# 25806053-1 

Check #:__ 

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validation/Confirmation #__. 77 Popes! 

[Jas fund 

mw) por FAL 

Requestor's Sighature SALE 

Pn Ty poer—" 

For Tribunal 

Use Only: 

Computation of Refund Amount: 

Amount paid: 

$.200.00 

Granted: X 

Amount Due: 

$0 

Denied: 

OO 

Amount Refunded; $_200.00

Page 2

DUANE M MOSCA 

74-173/911 

1417 

PATRICIA E MOSCA 

1309 EVERGREEN DR. 

ny /5 feof 

IRON MOUNTAIN, MI 49801 

Jo 

22 

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RX 

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Tome 

Socuty 

Fe 

707 

BRT na 

First National 

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Page 3

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\ 

308 Evy aid Cr 

9 KINGSFORD MI 498 

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| ansing, ME 

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

Page 1

RECEIVED 

DEC 02 2025 

bs) 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ICHIGAN TAX TRIBUNALS 

Payee Name: Dyare MN NescA 

¢ Cvs vised 

Payee Address: [30 

2 el) Die 10) ood) 

JF Y940/ 

MTT Docket No; 7 4 20 of 2) 9 

Amount of Refund Requested: $_ 7A. ©“ 

son 

for Refund: 

_KFlingMMotion Fee Overpaid 

ODuplicate Docket 

Coter Jessie; to Tudpe T500) E77 pel] , hs npr 

PAS/ TWA Loman Besidence. LAD fre Shouse 4opled 

75 

Payment Information: 

Filing. 

Docket Lookup Line # of Payment: 

¥ 

00, 

: 

_ 

Date of Payment: 

[2/3 J 

Check #:__ 

/&//'7 

validation/Confirmation #__. 77 Popes! 

[Jas fund 

mw) por FAL 

Requestor's Sighature SALE 

Pn Ty poer—" 

For Tribunal 

Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

Granted: 

[J 

Amount Due: 

3. 

Denied: 

OO 

Amount Refunded: 

$

Page 2

DUANE M MOSCA 

74-173/911 

1417 

PATRICIA E MOSCA 

1309 EVERGREEN DR. 

ny /5 feof 

IRON MOUNTAIN, MI 49801 

Jo 

22 

| $ Zoe 

RX 

Jr 

Tome 

Socuty 

Fe 

707 

BRT na 

First National 

Bank & Trust

Page 3

fhser 

\ 

308 Evy aid Cr 

9 KINGSFORD MI 498 

\\) 

w/ PMouanfpod; ME 59 25 NOV 2025 PM1 L 

“1775 hd@? E 

| 

A 

YHvT 

mr Tax TAbunt! 

PRs 

| ansing, ME 

#8707 

0c 

|p 230

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 

Duane M Mosca and Patricia E Mosca, 

 

MICHIGAN TAX TRIBUNAL 

Petitioners, 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-004018 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Clerical Error/Mutual 

 

 

 

 

 

 

 

 

Mistake of Fact 

 

City of Iron Mountain, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Jason C. Grinnell 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

 

 

Crystal Falls, Michigan 

Hearing Held on: 

 

 

 

 

 

October 29, 2025 

Appearances on Behalf of Petitioners: 

 

 

Patricia Mosca and Lori Hertig 

Appearances on Behalf of Respondent: 

 

Abbey Simondsen, Assessor 

 

SUMMARY OF JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV), and taxable 

value (TV), for the tax years at issue, are as follows: 

 

 

Parcel Number: 22-051-104-905-00 

Year

TCV

SEV

TV

2021

$210,600

$105,300

$103,8791

2022

$219,550

$109,775

$107,307

2023

$264,100

$132,050

$112,672

2024

$330,620

$165,310

$118,305

2025

$347,300

$173,650

$121,972

 

PROCEDURAL HISTORY 

 

Petitioners filed a petition alleging a mutual mistake of fact or clerical error under MCL 

211.53a with the Tribunal on October 11, 2024. Respondent filed its answer on October 

29, 2024. 

 

 

1 The 2021 TV was calculated using the revised 2020 TV of $102,445 multiplied by 2021 inflation rate 

multiplier of 1.014. See historical inflation rate multipliers at Inflation Rate Multiplier for use in the 2025 

capped value formula. The 2022 through 2025 TV was calculated using the listed inflation rate multipliers 

for the corresponding year.

Page 2

MTT Docket No. 24-004018 

Page 2 of 6 

 

Further, the property’s assessment for tax year 2025 is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is: 

 

1. Was there a clerical error or mutual mistake of fact? 

 

“Any taxpayer who is assessed and pays taxes in excess of the correct and lawful 

amount due because of a clerical error or mutual mistake of fact made by the assessing 

officer and the taxpayer may recover the excess so paid, without interest, if suit is 

commenced within 3 years from the date of payment, notwithstanding that the payment 

was not made under protest.”3 

 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in 

writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are “based exclusively on the 

evidence.”4 Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by 

authority or reasoned opinion.”5 Accordingly, the Tribunal will outline the summary of 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment. 

 

SUMMARY OF EVIDENCE 

 

A. Petitioners’ Evidence 

 

Petitioners’ contentions of TCV, SEV and TV: 

 

Parcel Number: 22-051-104-905-00 

Year

TCV

SEV

TV

2024

$225,000

$112,500

$112,500

 

The exhibits offered by Petitioners may be viewed on line 1 of the docket maintained in 

this case.6 

 

No exhibits were excluded from evidence. 

 

 

2 See MCL 205.737(5)(b). 

3 See MCL 211.53a. 

4 See also MCR 2.517(a). 

5 Id. 

6 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be 

accessed by entering the docket number assigned to this case.

Page 3

MTT Docket No. 24-004018 

Page 3 of 6 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioners contend 

that Respondent calculated the assessment for the tax years at issue using the 

incorrect gross living area of 1,800/square foot (SF) versus the actual gross living area 

of 1,682/SF and 350/SF of finished basement versus 350/SF of unfinished basement. 

 

B. Respondent’s Evidence 

 

The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax years at issue: 

 

Parcel Number: 22-051-104-905-00 

Year

TCV

SEV

TV

2021

$225,400

$112,700

$111,413

2022

$235,200

$117,600

$115,089

2023

$281,400

$140,700

$120,843

2024

$352,800

$176,400

$126,885

 

Respondent’s revised contentions of TCV, SEV and TV: 

 

 

Parcel Number: 22-051-104-905-00 

Year

TCV

SEV

TV

2021

$210,600

$105,300

$103,9687

2022

$219,550

$109,775

$107,295

2023

$264,100

$132,050

$112,181

2024

$330,620

$165,310

$115,818

 

The exhibits offered by Respondent may be viewed on line 3 of the docket maintained 

in this case.8 

 

No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent agrees 

that the subject property was incorrectly valued using 1,800/SF of gross living area and 

350/SF of finished basement. 

 

FINDINGS OF FACT 

 

The following facts were proven by a preponderance of the evidence: 

 

1. The subject property is located at 1309 Evergreen Drive, City of Iron Mountain in 

Dickinson County. 

2. The subject property is classified as residential. 

3. Petitioners have a 100% principal residence exemption on the subject property. 

 

7 These values are based on the figures Respondent provided at hearing. However, the Tribunal revised 

the values because the inflation rate multiplier Respondent used to calculate the TV was incorrect. 

8 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be 

accessed by entering the docket number assigned to this case.

Page 4

MTT Docket No. 24-004018 

Page 4 of 6 

 

4. Petitioners paid the subject property’s taxes for tax years 2021, 2022, 2023, and 

2024. 

5. The subject property contains 1,682/SF of

Page 5

MTT

Page 6

M

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

Page 1

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 

Duane M Mosca,Patricia E Mosca, 

 

 

Petitioner, 

 MICHIGAN TAX TRIBUNAL 

 

 

 SMALL CLAIMS DIVISION 

v 

 

MTT Docket No.: 24-004018 

City of Iron Mountain, 

 

Respondent. 

 

NOTICE OF IN-PERSON HEARING 

 

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

 

HEARING DATE: 

October 29, 2025 

HEARING TIME: 

9:45 AM CDT 

HEARING LOCATION: 

 

Iron County Board of Commissioners Meeting Room 

2 South Sixth Street 

Crystal Falls, MI 49920 

 

This is an important legal document. Please have someone translate the document. 

Este es un documento legal importante. Por favor, haga traducir este documento. 

এ ট এক ট পূণ আইিন দিলল, অনু হ কের কউ দিলল টেক অনুবাদ ক ন। 

. ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-004018 

Page 2 of 4 

 

HEARING INFORMATION – PLEASE READ IMMEDIATELY 

 

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate attire. The hearing 

may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided 

for by the Tribunal. 

 

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. 

 

 

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony. 

 

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case. 

 

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above. 

 

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless no fee 

was required for the filing of the petition or the required petition filing fee was waived. If no fee was required for

Page 3

MTT Docket No. 24-004018 

Page 3 of 4 

 

the filing of the petition, there is no motion fee for either party.1 If a fee was required for the filing of the petition 

and that

Page 4

MT

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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

Duane M Mosca,Patricia E Mosca,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004018

City Of Iron Mountain,

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.

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.

Page 2

MTT Docket No. 24-004018

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 12, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Duane M Mosca

1309 Evergreen Drive

Iron Mountain , MI 49801

Page 4

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

Duane M Mosca,Patricia E Mosca,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004018

City Of Iron Mountain,

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.

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’

Page 5

MTT

Page 6

Patr

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

Page 1

RECEIVED 

0CT 18 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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: Fel tioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Buant, > Pati 

/)oscA 

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

(309 Evergreen Ory 

City or Town 

State 

ZIP Code 

Zsoy) [Mounts d) 

mi| 

4940/ 

Telephone Number 

Fax Number 

906-779-2130 

— 

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

Section 2: Petitioner’s EtbaREy AEs Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [] ves* 

Be No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

NK frue Cash and Taxable Value 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[ Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

@)| Math errsk on square footage oF Home. 

Properly has been assessed A+ 1800 $9.7 

: 

: 

; 

Ci 

Q&Y 

Should be. 

1683 Sg. ## (See pitch Frm GN GRO 

Error (Jas discovwed iV SF P039-by Our LnduVenee Qont- 

Ashows 

Eriished Basemunt 350 SG. FF. ~1nCorredk | nFaomtsion 

Co 

= 

Ps 

p 

N 

% 

d 

‘ 

a 

BAtrsom only - Rempindew AF Finished « 3/4 Bath ppp fe 

) 

Since purchasing Hom itd 2005 we hie wr hd An Qssessit Physi cally 

Stop sedo an) Onsite. assesment. 

Copies 

aE Faxes CNtosed) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

(9 eprs 

( Purchaord uw. 06: 00S) 

oF 

FANE 

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

PNo — Load] 

A>3€SSo/ 

MA b [OR WY my Jor 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

[1 duly 

[J December & aid 

Could 

fos 

SF 

® 

If No, check the applicable reason(s): 

P [a 

ph) 

- 

p 

| 

Not required 

to attend 

| 

( 

y CAMS 

A r Loan Board 

OF Revs) 

[| Assessment Change Notice was not received by Petitioner 

u > 

y 

Je 

re 

Je" Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include stan} in Xr u b m o + Na 

oF 

m 

TJ Appealing within 35 days of State Tax Commission Order 

J. 

= i 

. 

" 

¢ 

O Appealing within 35 days of receipt of Notice of Uncapping 

( 

AY 

4 b u n A 

/ 

For 

co 7ry 70

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use the multiple parcel form for additional, contiguous paroels. 

Parcel identification Number: 

2205/—[04-F0S - 00 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

curred Assessed Value {also known as State Equalized Value) as established by the BOR: 

4 76,400 

cE Taxable Value as established by the BOR: 

¥ 

36,835 

What do 59 xs is the fair market value (also known as True Cash Value)? 

5,000 

Muitipt d 2] Cash Value by .5 and enter here. This is your contention of Assessed Value, 

//3 5 00. 

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

HE B00. 

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

Parcel identification Number: 

Not 

Reg yesh ng Be a lassi #' cabin 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

7 

i 

§ 

"Ww / 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

[| Yes Iho 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes Rv 

if you answered yes to either or both of the above 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

Page 5

DIC

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004018

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Iron Mountain (DICKINSON)

First Name

Abbey

M.I.

Ellizabeth

Last Name/Company Name/Unit of Government

Taylor

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

501 S Stephenson Ave

City or Town

Iron Mountain

State

Michigan

ZIP Code

49801

Telephone Number

906-774-8530

Fax Number

906-774-3774

E-mail Address

assessor@cityofironmountain.com

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

First Name

Abbey

M.I.

E

Last Name

Simondsen

Firm Name (if any)

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

501 S Stephenson

City or Town

Iron Mountain

State

Michigan

ZIP Code

49801

Telephone Number

906-774-8530

Fax Number

906-774-3774

E-mail Address

assessor@cityofironmountain.com

Section 3: Subject Property Information

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

Yes

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Square footage of house was calculated incorrectly at 1,800 square feet instead of 1,682 square feet. This error was discovered in September 2024.

Owner states that the basement is not finished and only has a bathroom. The assessment roll states 350 square feet of finished basement.

These two issues have been corrected for the 2025 tax roll.

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

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

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes

If yes, explain.

See section 4.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

22-051-104-905-00

Classification of Property:

Real 

Residential

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

176,400

Current Taxable Value as established by the BOR:

126,885

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

352,800

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

176,400

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

126,885

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Abbey Simondsen

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

Duane M Mosca,Patricia E Mosca,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004018

City Of Iron Mountain,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Duane M Mosca

1309 Evergreen Drive

Iron Mountain , MI 49801

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

Duane M Mosca,Patricia E Mosca,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004018

City Of Iron Mountain,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

Patricia E Mosca

1309 Evergreen Drive

Iron Mountain , MI 49801

Page 5

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

Duane M Mosca,Patricia E Mosca,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004018

City Of Iron Mountain,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 28, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

0CT 18 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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: Fel tioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Buant, > Pati 

/)oscA 

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

(309 Evergreen Ory 

City or Town 

State 

ZIP Code 

Zsoy) [Mounts d) 

mi| 

4940/ 

Telephone Number 

Fax Number 

906-779-2130 

— 

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

Section 2: Petitioner’s EtbaREy AEs Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [] ves* 

Be No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

NK frue Cash and Taxable Value 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[ Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

@)| Math errsk on square footage oF Home. 

Properly has been assessed A+ 1800 $9.7 

: 

: 

; 

Ci 

Q&Y 

Should be. 

1683 Sg. ## (See pitch Frm GN GRO 

Error (Jas discovwed iV SF P039-by Our LnduVenee Qont- 

Ashows 

Eriished Basemunt 350 SG. FF. ~1nCorredk | nFaomtsion 

Co 

= 

Ps 

p 

N 

% 

d 

‘ 

a 

BAtrsom only - Rempindew AF Finished « 3/4 Bath ppp fe 

) 

Since purchasing Hom itd 2005 we hie wr hd An Qssessit Physi cally 

Stop sedo an) Onsite. assesment. 

Copies 

aE Faxes CNtosed) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

(9 eprs 

( Purchaord uw. 06: 00S) 

oF 

FANE 

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

PNo — Load] 

A>3€SSo/ 

MA b [OR WY my Jor 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

[1 duly 

[J December & aid 

Could 

fos 

SF 

® 

If No, check the applicable reason(s): 

P [a 

ph) 

- 

p 

| 

Not required 

to attend 

| 

( 

y CAMS 

A r Loan Board 

OF Revs) 

[| Assessment Change Notice was not received by Petitioner 

u > 

y 

Je 

re 

Je" Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include stan} in Xr u b m o + Na 

oF 

m 

TJ Appealing within 35 days of State Tax Commission Order 

J. 

= i 

. 

" 

¢ 

O Appealing within 35 days of receipt of Notice of Uncapping 

( 

AY 

4 b u n A 

/ 

For 

co 7ry 70

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use the multiple parcel form for additional, contiguous paroels. 

Parcel identification Number: 

2205/—[04-F0S - 00 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

curred Assessed Value {also known as State Equalized Value) as established by the BOR: 

4 76,400 

cE Taxable Value as established by the BOR: 

¥ 

36,835 

What do 59 xs is the fair market value (also known as True Cash Value)? 

5,000 

Muitipt d 2] Cash Value by .5 and enter here. This is your contention of Assessed Value, 

//3 5 00. 

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

HE B00. 

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

Parcel identification Number: 

Not 

Reg yesh ng Be a lassi #' cabin 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

7 

i 

§ 

"Ww / 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

[| Yes Iho 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes Rv 

if you answered yes to either or both of the above 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

Page 5

DIC

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.