Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, 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 

Equity Trust Co Custodian FBO Brian Rockwell IRA, MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004043 

 

Blackman Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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. 24-004043 

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%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

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: March 27, 2025 

sy 

 

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.

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

24-004043 -$25.00

24-004044 -$25.00

RECEIVED 

MAR 2 6 2025 

MICHIGAN TAX TRIBUNAL 

ER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GRETCHEN WHITM 

GOVERNOR 

Equity Trust Co Custodian FBO Brian Rockwell 

STATE OF MICHIGAN 

LANSING 

\ 

Petitioner(s) 

Blackman Charter Township 

Respondent(s) 

Trannfo:4é0h 

25983745-1 

03/24/25 

Chi: 

2007238 

Ant: $60.00 

ID: 

ETC CUST ERTAN ROCKWELL 

24-004043 -$25.00 

24-004044 -$25.00 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-004043 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Jackson 

(VALUATION) 

2. 

Parcel Number; 38-000-08-15-204-011-01 

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

Form addressing all other parcels at issue.) 

County. 

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) 

2024 

71,450 

41,217 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

142,900 

71,450 

14,917 

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, 

omitted property etc.) 

Adjusted-per-Judgment-in-MTT#23-003248

Page 2

MTT Docket No. 24-004043 

Page 2 of 2 

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) 

Signaturé 

of 

Petiti 

orized Representative or, if none, Petitioner: 

Printed Name: Brian = 

Date: 

3-4 4-25 

Signature of Respondent's authorized representative: 

nial 

Printed Name: Eric C. White, P53527 

Date: 

Sul 

35

Page 3

A A Pa Kerr 

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CMETROPLEM MI 480 

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20 MAR 2025 PM3 

L 

Miah 

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Do. Box 30232 

LansSind 7 Ie 

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: 

¥8909 

Farec 

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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

24-004043 -$25.00

24-004044 -$25.00

RECEIVED 

MAR 2 6 2025 

MICHIGAN TAX TRIBUNAL 

ER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GRETCHEN WHITM 

GOVERNOR 

Equity Trust Co Custodian FBO Brian Rockwell 

STATE OF MICHIGAN 

LANSING 

\ 

Petitioner(s) 

Blackman Charter Township 

Respondent(s) 

Trannfo:4é0h 

25983745-1 

03/24/25 

Chi: 

2007238 

Ant: $60.00 

ID: 

ETC CUST ERTAN ROCKWELL 

24-004043 -$25.00 

24-004044 -$25.00 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-004043 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Jackson 

(VALUATION) 

2. 

Parcel Number; 38-000-08-15-204-011-01 

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

Form addressing all other parcels at issue.) 

County. 

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) 

2024 

71,450 

41,217 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

142,900 

71,450 

14,917 

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, 

omitted property etc.) 

Adjusted-per-Judgment-in-MTT#23-003248

Page 2

MTT Docket No. 24-004043 

Page 2 of 2 

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) 

Signaturé 

of 

Petiti 

orized Representative or, if none, Petitioner: 

Printed Name: Brian = 

Date: 

3-4 4-25 

Signature of Respondent's authorized representative: 

nial 

Printed Name: Eric C. White, P53527 

Date: 

Sul 

35

Page 3

A A Pa Kerr 

Korg 

ai

| Aov. [775 

CMETROPLEM MI 480 

fo kon ML y9z ost 

20 MAR 2025 PM3 

L 

Miah 

gan) TAX Th Sende 

Do. Box 30232 

LansSind 7 Ie 

A 

: 

¥8909 

Farec 

dip dphbedy jeg id ped 

i hd ipo ii

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

Equity Trust Co Custodian FBO Brian Rockwell IRA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004043

Township Of Blackman,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 14, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 22, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Equity Trust Co Custodian FBO Brian Rockwell IRA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004043

Township Of Blackman,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 14, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 22, 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 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

Eric C. White 

1000 Laurence Avenue 

eric @whiteandhotchkiss.com 

Jackson, Michigan 49202 

Kenneth R. Hotchkiss 

Telephone 517.784.6260 

ken @whiteandhotchkiss.com 

Facsimile 517.784.6011 

Michael K. Falahee 

White, Hotchkiss & Falahee, PLLC 

michael @whiteandhotchkiss.com 

Att orneys at Law 

Matthew D. Hotchkiss 

matt @whiteandhotchkiss.com 

RE O = 

ay 

JAN 91 202 

January 14, 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Ottawa State Office Building 

P.O. Box 30232 

611 W. Ottawa Street 

Lansing, Michigan 48913 

Re: 

Equity Trust Co Custodian, FBO Brian Rockwell 

IRA v Blackman Charter 

Township 

MTT Docket No.: 24-004043 

Dear Sir/Madam: 

Please find enclosed a signed Property Tax Appeal Answer Form and a new Proof of 

Service in the above captioned matter. 

An unsigned copy of the Answer was previously 

sent to you. Please file these in accord with your usual manner. 

In the meantime, 

if you have any questions or concerns, please do not hesitate to 

contact me. 

Sincerely, 

White & Hotchkiss, PLLC 

Eric C. White

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 24004043 

Section 1: Respondent’s Contact Information 

Last Name/Company NameiUnit of Government: 

First Name: 

M.E: 

Blackman Charter Township 

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

County: 

1990 W. Parnall Road 

Jackson 

City or Town: 

State: 

ZIP Code: 

Jackson 

Mi 

49201 

Fax Number: 

Telephone Number: 

517-788-4345 

E-mall Address (do not enter unless you want MTT to send all correspondence via emall): 

Section 2; Respondent’s Attorney/Authorized Representative’s Contact Informatio 

First Name: 

Eric 

M.L: 

Last Name: 

Cc 

White 

Fmteme 

= \White & Hotchkiss , PLLC 

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

1000 Laurence Avenue 

City or Town: 

State: 

2)P Code: 

Jackson 

MI 

49202 

Telephone Number: 

Fax Number: 

517-784-6250 

517-784-6011 

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

Section 3: Subject Property Information 

ves 

no 

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

[ves 

[Jno 

[ Notapplicabte 

‘Are the parcels listed by Petitioner contiguous or adjolning? 

If not, list which parcels adjoin one another.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Tribunal settled the 2023 appeal (23-003248) but severed 2024 to correct that year 

to 5% above the 2023 taxable value as determined by the Tribunal. The proper 

assessed value should be $14,917.00 to comply with the order in 23-003248. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [Hl] Yes 

vi) No 

If yes, check which BOR Petitioner attended: [1 March 

[duly 

[1 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [8] Yes 

wi} No 

*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? [m0] Yes 

[i] No 

If yes, cite the Board's authority. 

Was the assessments} at issue established as the result ofa clerical error or mutual mistake of fact? [ml] Yes 

[wi] No 

If yes, explain 

1s Petitioner appealing from a State Tax Commission Order? 

[ml] Yes 

4 No 

1f so, what is the lssue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

[| No 

If Yes, check which BOR Petitioner attended: [1 March 

[J July 

[] December 

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 ata BOR? [] Yes 

[No 

If Yes, check which BOR Petitioner attended: [] March 

[J yuly 

[J December 

Tax Year(s) denied: 

List the

Page 5

STA

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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004043

Township Of Blackman,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to sign the answer. See TTR 279. Respondent must file a signed 

within 14 days of the entry of this Order. Information on Small Claims 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: January 14, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004043

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004043

Township Of Blackman,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to sign the answer. See TTR 279. Respondent must file a signed 

within 14 days of the entry of this Order. Information on Small Claims 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: January 14, 2025

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004043

Page 4 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

ii “A submission by mail

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

Bric C. White 

1000 Laurence Avenue 

eric @whiteandhotchkiss.com 

Jackson, Michigan 49202 

Kenneth R. Hotchkiss 

Telephone 517.784.6250 

ken @whiteandhotchkiss.com 

Facsimile 517.784.6011 

Michael K. Falahee 

| 

White, Hotchkiss & Falahee, PLLC 

michael @whiteandhotchkiss.com 

Attorneys at Law 

RECEIVE D 

Matthew D. Hotchkiss 

matt @whiteandhotchkiss.com 

J AN 1 4 2025 

MICHIGAN TAX TRIBUNAL 

January 7, 2025 

Michigan Tax Tribunal 

Ottawa State Office Building 

P.O. Box 30232 

611 W. Ottawa Street 

Lansing, Michigan 48913 

Re: 

Equity Trust Co Custodian, FBO Brian Rockwell 

IRA v Blackman Charter 

Township 

MTT Docket No.: 24-004043 

Dear Sir/Madam: 

Please find enclosed Property Tax Appeal Answer Form and Proof of Service in the above 

captioned matter. 

Please file in accord with your usual manner. 

In the meantime, 

if you have any questions or concerns, please do not hesitate to 

contact me. 

Sincerely, 

White & Hotchkiss, PLLC 

ery 

Jo 

Eric C. White 

ECW:mrg

Page 2

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24:004043 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

Blackman Charter Township 

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

County: 

1990 W. Pamall Road 

Jackson 

City or Town: 

State: 

ZIP Code: 

Jackson 

Mi 

49201 

Fax Number: 

Telephone Number: 

517-788-4345 

E-mall Address (do not enter unless you want MTT to send all correspondence via email): 

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

First Name: 

M.L: 

Last Name: 

Eric 

C. 

White 

"mim 

White & Hotchkiss, PLLC 

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

1000 Laurence Avenue 

State: 

ZIP Code: 

City or Town: 

Jackson 

MI 

49202 

Telephone Number: 

Fax Number: 

517-784-6250 

517-784-6011 

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

Section 3: Subject Property Information 

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

0 Yes 

[wi] No 

‘Are the parcels listed by Petitioner contiguous or adjoining? 

[J ves 

[No 

[A NotApplicable 

If not, list which parcels adjoin one another.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Tribunal settled the 2023 appeal (23-003248) but severed 2024 to correct that year 

to 5% above the 2023 taxable value as determined by the Tribunal. The proper 

assessed value should be $14,917.00 to comply with the order in 23-003248. 

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)? [] Yes 

[No 

f yes, check which BOR Petitioner attended: [_] March 

[7 guy 

[] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes 

[wi] No 

*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? O Yes 

[m] No 

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? [m] Yes 

[Wi] No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[me] Yes 

vi] No 

If so, what is the issue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[Ino 

f Yas, check which BOR Petitioner attended: [1 March 

[July 

[1] December 

List the date the BOR denled 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 axemption ata BOR? [1 Yes 

[No 

f Yes, check which BOR Petitioner attended: [1 March 

[J yuty 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did

Page 5

STATE

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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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004043

Township Of Blackman,

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. 24-004043

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 14, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004043

Township Of Blackman,

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

Page 4

MTT

Page 5

STAT

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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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004043

Township Of Blackman,

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: December 18, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Equity Trust Co Custodian FBO Brian Rockwell IRA,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004043

Township Of Blackman,

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: December 18, 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 

DEC 11 p04 

December 4, 2024 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

J 

{ 

~c 

Nip 3 

~ VS: 

o 

Wego > 18 

Enclosed is a check in the amount of $250 payable to the State of Michigan which 

Dear Tax Tribunal: 

cover the filing fees for enclosed petitions with docket no. 24-004043 and 24-004044.

Page 2

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATO 

"WN, DPA 

R 

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: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Equity Trust Co Custodian, FBO Brian Rockwell IRA 

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

PO Box 1778 

City or Town 

State 

ZIP Code 

Jackson 

MI 

49204 

Telephone Number 

Fax Number 

517-812-2103 

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

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

First Name 

M.L 

Last Name 

C Jan 

Markowski 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

517-206-5015 

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? 

parcelsare you | [] ves* 

[y] 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 3

CD” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[1 True Cash and Taxable Value 

[3 Poverty Exemption 

{4 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Taxable value was increased based on the 2023 original value and not by the taxable 

value established by the Michigan Tax Tribunal in Docket No. 23-003248. Taxable 

value should have been calculated by multiplying the 2023 revised taxable value of 

$14,207 by 1.05 equals $14,917. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[No 

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

[1 July 

[[] December 

If No, check the applicable reason(s): 

[vi] Not required to attend 

[| Assessment Change Notice was not recelved by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

a Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

38-000-08-15-204-011-01 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

71,450 

Current Taxable Value as established by the BOR: 

41,217 

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

142,900 

Multiply the True Cash Value

Page 5

S

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Page 1

RECEIVED 

NOV 18.2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

- 

DIRECTOR 

Equity Trust Co Custodian, FBO Brian Rockwell IRA 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-004043 

Blackman Township 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Jackson 

County. 

2. 

Parcel Number: 38-000-08-15-204-011-01 

. 

(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) 

2024 

71,450 

41,217 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

142,900 

71,450 

14,917 

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, 

omitted property etc.) 

See MTT Docket #.23-003248

Page 2

MTT Docket No. 24-004043 

. 

Page 2of2 

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) 

Signature 

of Petiti 

thorized Representative or, if none, Petitioner: 

SF 

wt 

J 

T 

Printed Name: Brian Rockwell 

Date: 

l1~13-244 

Signature of Respondent's authorized representative: 

led Dorf 

Printed Name: Arnold Dolman, Blackman Township Assessor 

Date: 

H-13-202%

Page 3

CERTIFIED MAIL. 

BLACKMAN CHARTER TOWNSHIP 

FIRST-CLASS MA

1990 WEST PARNALL RD. 

JACKSON, MI 49201-8612 

7014 

0150 

OOOO 

2979 

k553 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING MI 48909

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 

Equity Trust Co Custodian, 

MICHIGAN TAX TRIBUNAL 

FBO Brian Rockwell IRA 

SMALL CLAIMS DIVISION 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004043 

 

Blackman Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On October 31, 2024, the above captioned case was severed from the Final Opinion 

and Judgment for the case in Docket No. 23-003248 for tax year 2023. As ordered by 

the Tribunal, Petitioner shall file a petition pertaining to the 2024 tax year within 21 days 

from the October 31, 2024 Order. 

 

The Tribunal has reviewed the case file, and the stipulation submitted on November 14, 

2024, and finds that a consent judgment can only be entered if a stipulation is filed after 

the filing of a petition (with required filing fee) and answer.1 No petition or answer has 

been filed in this case. As a result, the stipulation cannot be entered at this time and 

must be denied. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that Petitioner shall file a Petition within 14 days of entry of 

this Order. 

 

IT IS FURTHER ORDERED that Respondent shall file an Answer within 14 days of 

entry of Petitioner’s filed Petition. 

 

IT IS FURTHER ORDERED that because there is no Stipulation pending before the 

Tribunal, a stipulation, with the appropriate filing fee is required for any future 

settlement. 

 

 

 

 

 

 

By 

 

Entered: November 25, 2024 

sy 

 

 

 

 

 

1 See TTR 249 and 281.

Page 2

MTT Docket No. 24-004043 

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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Page 1

RECEIVED 

NOV 18.2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

- 

DIRECTOR 

Equity Trust Co Custodian, FBO Brian Rockwell IRA 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-004043 

Blackman Township 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Jackson 

County. 

2. 

Parcel Number: 38-000-08-15-204-011-01 

. 

(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) 

2024 

71,450 

41,217 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

142,900 

71,450 

14,917 

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, 

omitted property etc.) 

See MTT Docket #.23-003248

Page 2

MTT Docket No. 24-004043 

. 

Page 2of2 

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) 

Signature 

of Petiti 

thorized Representative or, if none, Petitioner: 

SF 

wt 

J 

T 

Printed Name: Brian Rockwell 

Date: 

l1~13-244 

Signature of Respondent's authorized representative: 

led Dorf 

Printed Name: Arnold Dolman, Blackman Township Assessor 

Date: 

H-13-202%

Page 3

CERTIFIED MAIL. 

BLACKMAN CHARTER TOWNSHIP 

FIRST-CLASS MA

1990 WEST PARNALL RD. 

JACKSON, MI 49201-8612 

7014 

0150 

OOOO 

2979 

k553 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING MI 48909

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 

Equity Trust Co Custodian 

 

 

 

MICHIGAN TAX TRIBUNAL 

FBO Brian Rockwell IRA, 

 

 

 

SMALL CLAIMS DIVISION 

 

Petitioner, 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

MTT Docket Nos. 23-003248 

& 24-004043 

 

Blackman Township, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-004043 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 18, 

2024. The POJ states, in pertinent part, “[t]he parties have 20 days from date of entry 

of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if 

available, if they do not agree with the POJ and to state in writing why they do not 

agree with the POJ (i.e., exceptions).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law pertaining to the 2023 tax 

year. The ALJ’s determination is supported by the testimony, evidence and applicable 

statutory and case law. 

 

Neither party provided any relevant evidence of value for the 2024 tax year, however, 

and “the Tribunal may not automatically accept a respondent's assessment, but must 

make its own findings of fact and arrive at a legally supportable true cash value.”1 As 

such, the Tribunal shall sever the 2024 tax year, assign it a new docket number, and 

parties will be ordered to file pleadings specific to the 2024 tax year. 

 

Given the above, the Tribunal adopts the POJ, pertaining to the 2023 tax year, as the 

Tribunal’s final decision in this case.2 The Tribunal also incorporates by reference the 

Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and 

Judgment. As a result: 

 

1 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing 

Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); 

Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 

2 See MCL 205.726.

Page 2

MTT Docket Nos. 23-003248 & 24-004043 

Page 2 of 4 

 

a. The property’s taxable value (TV), as established by the Board of Review for 

the tax year at issue, is as follows: 

 

Parcel Number: 38-000-08-15-204-011-01 

Year

TV

2023

$39,255

 

b. The property’s TV, as determined by the Tribunal for the tax year at issue, is 

as follows: 

 

Parcel Number: 38-000-08-15-204-011-01 

Year

TV

2023

$14,207

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned 

Docket No. 24-004043. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax 

year within 21 days of the entry of this Order.3 The petition shall note the docket 

number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s 

e-filing system, must be filed on the assigned 2024 docket number as a “Severed 

Petition.” 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2023 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.4 To the extent that the 

final level of assessment for a given year has not yet been determined and published, 

the assessment rolls shall be corrected once the final level is published or becomes 

known. 

 

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 within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid

Page 3

MTT

Page 4

M

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