Durrand Rad LLC, Petitioner Vs. City Of Durand, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Durrand RAD LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002636 

 

City of Durand, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

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.

Page 2

MTT Docket No. 25-002636 

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 12, 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 provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

DEC 1 02025 

MICHIGAN TAX TRIBUNAL 

tale 

edt Hi 

12/08/25 

ils 

PiU, 

STATE OF MICHIGAN 

ID: 

POLTER LAW GROUP 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Durand RAD LLC 

’ 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002636 

City of Durand 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property Is in Shiawassee 

County. 

2. 

Parcel Number: 020-82-104-001-00 

, 

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

Form addressing all other parcels at issue.) 

3, The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

645,360 

578,896 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

1,000,000 

500,000 

500,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 25-002636 

Page 2 of 2 

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

funds 

e 

a 

jointly 

to Petitioner 

and "P 

" (R 

mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Vd 

LN 

@) 

Printed Name: Stephen Polter 

Date; Nov 17, 2025 

ls dent's authorized representative: 

A" 

~J 

< 

Printed Name: Eric Morris, counsel for Respondent 

Date: 

Deromber 

2A, 

F035

Page 3

sabbath, 

EPTA 

EXPRESS PROPERTY 

TAX APPEALS LLC 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084 

METROPLEX MI 480 

= 

4 DEC 2025 PM 6 L 

E2SOETOR 

ABBE TEHEEE 

LIBERTE 

I RUT 

ATH I 

IR ITE

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 1 02025 

MICHIGAN TAX TRIBUNAL 

tale 

edt Hi 

12/08/25 

ils 

PiU, 

STATE OF MICHIGAN 

ID: 

POLTER LAW GROUP 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Durand RAD LLC 

’ 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002636 

City of Durand 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property Is in Shiawassee 

County. 

2. 

Parcel Number: 020-82-104-001-00 

, 

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

Form addressing all other parcels at issue.) 

3, The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

645,360 

578,896 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

1,000,000 

500,000 

500,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 25-002636 

Page 2 of 2 

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

funds 

e 

a 

jointly 

to Petitioner 

and "P 

" (R 

mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Vd 

LN 

@) 

Printed Name: Stephen Polter 

Date; Nov 17, 2025 

ls dent's authorized representative: 

A" 

~J 

< 

Printed Name: Eric Morris, counsel for Respondent 

Date: 

Deromber 

2A, 

F035

Page 3

sabbath, 

EPTA 

EXPRESS PROPERTY 

TAX APPEALS LLC 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, MI 48084 

METROPLEX MI 480 

= 

4 DEC 2025 PM 6 L 

E2SOETOR 

ABBE TEHEEE 

LIBERTE 

I RUT 

ATH I 

IR ITE

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

NOTICE OF SEPTEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Durrand RAD LLC,

Petitioner,

v

 

 

City Of Durand,

Respondent.

 MTT Docket No. 25-002636

Please be advised that 25-002636 has been placed on a two-week Prehearing General 

Call commencing September 16, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002636

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 20, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 20, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 20, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 16, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 16, 2025

Page 3

MTT Docket No. 25-002636

Page 3 of 3

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

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

NOTICE OF SEPTEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF

Page 5

MTT

Page 6

MTT

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

Page 1

RECEIVED 

AUG 1 8 2025 

STATE OF MICHIGAN 

ICH 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIR 

GAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

DURAND RAD LLC, 

Petitioner 

v 

MTT Docket No.: 25-002636 

CITY OF DURAND, 

Respondent 

POLTER LAW GROUP 

ERIC MORRIS LAW OFFICE PLC 

By: Stephen Polter (P72591) 

Authorized Representative for Petitioner 

2600 W Big Beaver 

Ste L 100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

By: Eric M. Morris (P81454) 

Attorneys for Respondent 

215 W. Clinton St. 

Attn: City Attorney 

Durand, MI 48429 

(205) 641-1242 

eric@ericmorrislawoffice.com 

RESPONDENT’S ANSWER TO PROPERTY TAX PETITION 

NOW COMES Respondent, City of Durand, by and through its Attorneys, Eric Morris Law 

Office PLC, and for its Answer to Petition, states as follows: 

—_ 

2. 

3. 

Not applicable. 

4. 

Not applicable. 

Respondent admits the allegation contained in paragraph 1 of the Petition. 

Respondent admits the allegation contained in paragraph 2 of the Petition.

Page 2

10. 

11. 

12. 

13. 

14, 

15. 

16. 

17. 

18. 

19. 

20. 

Respondent admits the allegations contained in paragraph 10 of the Petition. 

Respondent admits the allegation contained in paragraph 11 of the Petition. 

Respondent denies the allegation contained in paragraph 12 of the Petition for want of 

sufficient knowledge and leaves Petitioner to its proofs. 

Respondent denies that true cash value and taxable value as assessed are in error. 

Respondent admits the allegation contained in patagraph 14 of the Petition. 

Not applicable. 

Respondent admits that the Respondent did establish the values as set forth in paragraph 

16. 

Respondent denies the allegations of paragraph 17 regarding the actual values of the 

subject property because the allegations are untrue. 

Respondent admits that the disputed amounts are as set forth in paragraph of the Petition. 

Respondent denies that Petitioner is entitled to the relief sought or any relief whatsoever. 

Respondent affirmatively states that Respondent is entitled to actual costs and attorney fees 

expended in defending this appeal. 

Respondent admits that the property as of this filing is vacant, however, Respondent denies 

that the vacancy is proof of value regarding this property. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

Petitioner has failed to allege specific and sufficient facts to set forth a cause of action 

against Respondent. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, 

discrimination, application of the wrong principles, 

or illegality on the part of the 

Respondent. 

Petitioner has failed to show that any factor other than fifty percent (50%) was applied to 

the true cash value of Petitioner's property, as well as all others, to arrive at the respective 

assessments appearing on the roll, and also fails to allege specific and sufficient facts to 

support its allegations that the property’s taxable value is improper. 

Respondent has properly and lawfully assessed Petitioner’s property and established its 

taxable value in accordance with statutory and constitutional requirements.

Page 3

WHEREFORE, Respondent, City of Durand, respectfully requests that this Honorable 

Tribunal provide it the following relief; 

A. Dismiss Petitioner’s Property Tax Petition and award Respondent its attorney fees 

and costs; and 

B. Provide Respondent with such other relief as the Tribunal deems appropriate. 

ERIC MORRIS LAW OFFICE PLC 

Dated: August 14, 2025 

By: 

ANN 

ERIC M. MORRIS (P81454) 

Attorney for Respondent

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DURAND RAD LLC, 

Petitioner 

v 

MTT Docket No.: 25-002636 

CITY OF DURAND, 

Respondent 

POLTER LAW GROUP 

ERIC MORRIS LAW OFFICE PLC 

By: Stephen Polter (P72591) 

Authorized Representative for Petitioner 

2600 W Big Beaver 

Ste L 100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

By: Eric M. Morris (P81454) 

Attorneys for Respondent 

215 W. Clinton St. 

Attn: City Attorney 

Durand, MI 48429 

(205) 641-1242 

eric@ericmorrislawoffice.com 

APPEARANCE 

NOW COMES Eric Morris Law Office PLC, by Eric M. Morris, and hereby enters its 

Appearance on behalf of Respondent City of Durand. 

Dated: August 14, 2025 

ERIC MORRIS LAW OFFICE PLC 

Be SpA

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DURAND RAD LLC, 

Petitioner 

\ 

MTT Docket No.: 25-002636 

CITY OF DURAND, 

Respondent 

POLTER LAW GROUP 

ERIC MORRIS LAW OFFICE PLC 

By: Stephen Polter (P72591) 

Authorized Representative for Petitioner 

2600 W Big Beaver 

Ste L 100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

By: Eric M. Morris (P81454) 

Attorneys for Respondent 

215 W. Clinton St. 

Attn: 

City Attorney 

Durand, MI 48429 

(205) 641-1242 

eric@ericmorrislawoffice.com 

PROOF OF SERVICE 

NOW COMES Eric M. Morris and states that on August 14, 2025 he served a copy of 

Respondent’s Answer, via electronic mail addressed to Petitioner’s authorized representative 

Stephen Polter at the email addressed identified by same in the pleadings: spolter@polterlaw.com. 

Na) e— 

ERIC'M. MORRIS (P1454) 

Attorney for Respondent 

Dated: August 14, 2025

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DURAND RAD LLC, 

Petitioner 

\s 

MTT Docket No.: 25-002636 

CITY OF DURAND, 

Respondent 

POLTER LAW GROUP 

ERIC MORRIS LAW OFFICE PLC 

By: Stephen Polter (P72591) 

Authorized Representative for Petitioner 

By: Eric M. Morris (P81454) 

Attorneys for Respondent 

2600 W Big Beaver 

215 W. Clinton St. 

Ste L 100 

Attn: City Attorney 

Troy, MI 48084 

Durand, MI 48429 

(248) 213-6800 

(205) 641-1242 

spolter@polterlaw.com 

eric@ericmorrislawoffice.com 

PROOF OF SERVICE 

NOW COMES Eric M. Morris and states that on August 14, 2025 he served a copy of of 

this Appearance, via electronic mail addressed to Petitioner’s authorized representative Stephen 

Polter at the email addressed identified by same in the pleadings: spolter@polterlaw.com.

Page 7

»

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 

JUL 2:9 2025 

ifziment> 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Durand RAD LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

4 

MTT Docket No. 25-002636 

City of Durand 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

states that on July 72 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

215 W Clinton St. Durand, MI. 48429 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

215 W Clinton St, Durand, MI 48429 

3. 

County Equalization Director (via first class mail or personal service): 

208 N Shiawassee St # 4, Corunna, MI 48817 

4. 

County Clerk (via first class mail or personal service): 

208 N Shiawassee St, Corunna, MI 48817 

5. 

Secretary of the local school board (via first class mail or personal service): 

310 N. SAGINAW STREET 

Durand, MI 48429 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Durand RAD LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Durand 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 020-82-104-001-00 

(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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Shiawassee 

County. The 

property or properties’ address is: 

8531 E Lansing Rd 

Durand, MI 48429 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Durand 

Petitioner's legal residence or principal office address is: 

614 Hempstead Gardens Dr 

WH, NY 11552 

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

Page 3

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): 

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 

1,290,720 

645,360 

578,896 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,000,000 

500,000 

500,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

290,720 

145,360 

78,896 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

MAY-8 0 2025 

f= [= 

I FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon /Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shores, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Corp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warten Manor v Watten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250.

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with 1 check (#1369) in the amount of $400. 

Prep v Grand Haven, along with 1 check (#1349) in the amount of $400. 

Impulso v OP, along

Page 7

JRV

Page 8

PO

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

Durrand RAD LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002636

City Of Durand, 

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

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 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Durand RAD LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Durand 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 020-82-104-001-00 

(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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Shiawassee 

County. The 

property or properties’ address is: 

8531 E Lansing Rd 

Durand, MI 48429 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Durand 

Petitioner's legal residence or principal office address is: 

614 Hempstead Gardens Dr 

WH, NY 11552 

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

Page 3

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): 

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 

1,290,720 

645,360 

578,896 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,000,000 

500,000 

500,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

290,720 

145,360 

78,896 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

MAY-8 0 2025 

f= [= 

I FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon /Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shores, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Corp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warten Manor v Watten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250.

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with 1 check (#1369) in the amount of $400. 

Prep v Grand Haven, along with 1 check (#1349) in the amount of $400. 

Impulso v OP, along

Page 7

JRV

Page 8

PO

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.