Financial Plus Credit Union, Petitioner Vs. Township Of Davison, 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 

Financial Plus Credit Union, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002361 

 

Davison Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002361 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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: September 26, 2025 

sb 

 

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 

SHR 

SEP 2 5 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Financial Plus Credit Union 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002361 

Township of Davison 

TranInfo:4606 

26058222-1 

09/24/25 

Respondent(s) 

Chkit: 

1440 

Ant: $50.00 

ID: 

JIM TURES TAX CONSULTANTS LLC 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Genesee 

County. 

2. 

Parcel Number: 05-17-100-012 

(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 

892,800 

761,218 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

1,200,000 

600,000 

600,000 

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, 

omitted property etc.) 

N/A

Page 2

MTT Docket No. 25-002361 

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) 

Signature Poot Authorized Representative or, 

if none, Petitioner: 

le (rie z 

Printed Name: Ward D. Tubbs 

Date: Septembey/f7, 2025 

Signature of Respondent's authorized representative: 

Printed Name: William E Delzer, Attorney for Respondent 

Date: 

Axes

Page 3

Ward D. Tubbs 

METROPLEX MI 480 

=¥] 

Jim Tubbs Tax Consultants, LLC 

19 SEP 2025 

AM 16L 

G-8469 S. Saginaw St 

Grand Blanc, MI 48439 

7 

Michigan Tax Tribunal 

P.O Box 30232 

Lansing, M1 48909 

SEES TIERES 

ERG RU EE 

CTR ALTER BVPI 

1 LPR 

TY

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 

SHR 

SEP 2 5 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Financial Plus Credit Union 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002361 

Township of Davison 

TranInfo:4606 

26058222-1 

09/24/25 

Respondent(s) 

Chkit: 

1440 

Ant: $50.00 

ID: 

JIM TURES TAX CONSULTANTS LLC 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Genesee 

County. 

2. 

Parcel Number: 05-17-100-012 

(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 

892,800 

761,218 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

1,200,000 

600,000 

600,000 

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, 

omitted property etc.) 

N/A

Page 2

MTT Docket No. 25-002361 

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) 

Signature Poot Authorized Representative or, 

if none, Petitioner: 

le (rie z 

Printed Name: Ward D. Tubbs 

Date: Septembey/f7, 2025 

Signature of Respondent's authorized representative: 

Printed Name: William E Delzer, Attorney for Respondent 

Date: 

Axes

Page 3

Ward D. Tubbs 

METROPLEX MI 480 

=¥] 

Jim Tubbs Tax Consultants, LLC 

19 SEP 2025 

AM 16L 

G-8469 S. Saginaw St 

Grand Blanc, MI 48439 

7 

Michigan Tax Tribunal 

P.O Box 30232 

Lansing, M1 48909 

SEES TIERES 

ERG RU EE 

CTR ALTER BVPI 

1 LPR 

TY

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

ACTING 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 AUGUST 17 - 31, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Financial Plus Credit Union,

Petitioner,

v

 

 

Township Of Davison,

Respondent.

 MTT Docket No. 25-002361

Please be advised that 25-002361 has been placed on a two-week Prehearing General 

Call commencing August 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 April 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.

Page 2

MTT Docket No. 25-002361

Page 2 of 2

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

Statements by April 20, 2026. 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, as provided by 

TTR 237. 

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

April 20, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

August 17, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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: September 16, 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

ACTING 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 AUGUST 17 - 31, 2026 PREHEARING GENERAL CALL AND ORDER 

OF

Page 4

MTT

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Page 1

RECEIVED 

JUL 15 2025 

STATE OF MICHGIGAN 

MICHIGAN Tax 

DEPARTMENT OF LICENSING AND REGULATORY AFFARIS 

TRIBUNAL, 

MICHIGAN TAX TRIBUNAL 

FINANCIAL PLUS CREDIT UNION, 

Petitioner, 

MTT DOCKET NO: 24-002361 

vs 

DAVISON TOWNSHIP, 

Respondent. 

JIM TUBBS TAX CONSULTANTS 

DELZER LEGAL 

Ward D. Tubbs 

William E. Delzer (P68488) 

Representative for Petitioner 

Attorney for Respondent 

G-8469 S. Saginaw Street 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

Grand Blanc, Michigan 48439 

(810) 444-1779 

(810) 603-1000 

jted0543@gmail.com 

wdelzer@delzerlegal.com 

ANSWER TO PETITION 

Davison Township (“Respondent”), through its attorneys, William E. Delzer, 

answers as follows: 

1. 

That as an answer to Paragraph 1 of Petition, Respondent admits the 

allegations contained therein. 

That as an answer to Paragraph 2 of Petition, Respondent admits the 

allegations contained therein. 

N/A. 

N/A. 

N/A. 

That as an answer to Paragraph 6 of Petition, Respondent admits the 

allegations contained therein.

Page 2

10. That as an answer to Paragraph 10 of Petition, Respondent admits the 

allegations contained therein. 

11. That as an answer to Paragraph 11 of Petition, Respondent admits the 

allegations contained therein. 

12. That as an answer to Paragraph 12 of Petition, Respondent neither admits or 

denies and leaves Petitioner to its proofs. 

13. That as an answer to Paragraph 13 of Petition, Respondent neither admits or 

denies and leaves Petitioner to its proofs. 

14. That as an answer to Paragraph 14 of Petition, Respondent admits the 

allegations contained therein. 

15. N/A. 

16. That as an answer to Paragraph 16 of Petition, Respondent neither admits or 

denies and leaves Petitioner to its proofs. 

17. That as an answer to Paragraph 17 of Petition, Respondent denies the 

allegations contained therein as untrue. 

18. That as an answer to Paragraph 18 of Petition, Respondent denies the 

allegations contained therein as untrue. 

19. That as an answer to Paragraph 19 of Petition, Respondent denies the 

allegations contained therein as untrue. 

20. That as an answer to Paragraph 20 of Petition, Respondent denies the 

allegations contained therein as untrue. 

WHEREFORE, Respondent denies Petitioner's prayer for relief and prays that 

this Honorable Tribunal affirm the 2025 assessment and taxable value of the 

subject property and award Respondent costs, attorney fees and any other relief 

that this Honorable Tribunal may deem appropriate. 

Dated: 

[uly 8, 2025 

Respectfully submitted,

Page 3

STATE OF MICHGIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFARIS 

MICHIGAN TAX TRIBUNAL 

FINANCIAL PLUS CREDIT UNION, 

Petitioner, 

MTT DOCKET NO: 24-002361 

vs 

DAVISON TOWNSHIP, 

Respondent. 

JIM TUBBS TAX CONSULTANTS 

DELZER LEGAL 

Ward D. Tubbs 

William E. Delzer (P68488) 

Representative for Petitioner 

Attorney for Respondent 

G-8469 S. Saginaw Street 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

Grand Blanc, Michigan 48439 

(810) 444-1779 

(810) 603-1000 

jted0543@gmai.com 

wdelzer@delzerlegal.com 

AFFIRMATIVE DEFENSES 

Respondent, Township of Davison asserts the following affirmative defenses: 

1: 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief. 

2. 

The Tribunal 

is charged with finding 

a property's true cash value to 

determine the property’s lawful assessment. Alhi Dev Co v Orion Twp, 110 Mich App 

764,767 (1981). 

3 

Petitioner has the burden of establishing the property's true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (9174). 

4. 

Petitioner has failed to allege that the m

Page 4

5. 

Petitioner 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 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. 

6. 

Petitioner asks the Tribunal to grant it preference by application of a self- 

chosen method of assessment contrary to the intent, purpose, and law of this State. 

7. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of 

other properties in Respondent's taxing unit. 

8. 

Petitioner, in essence, seeks by petition to challenge the process of county 

and state equalization as to which it has no legal standing and cannot maintain a cause 

of action. 

9. 

Any decrease in the value of Petitioner's property was a result of its own 

intentional 

acts and/or negligence and cannot be allowed 

to reduce Petitioner's 

otherwise equitable tax burden. 

10. 

Respondent has property and lawfully assessed Petitioner's property and 

established 

its 

taxable 

value 

in 

accordance 

with 

statutory 

and 

constitutional 

requirements. 

11. 

Respondent reserves the

Page 5

Dated:

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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

Financial Plus Credit Union, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002361

Township Of Davison,

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 August 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: September 4, 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

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

Financial Plus Credit Union, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002361

Township Of Davison,

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 August 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: September 4, 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 

SEP 08 2025 

DELZER 

LEGAL 

MICHIGAN TAX TRIBUNAL 

August 26, 2025 

Michigan Tax Tribunal 

Chief Clerk 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

FINANCIAL PLUS CREDIT UNION v TOWNSHIP OF DAVISON 

MTT DOCKET NO: 25-002361 

Dear Clerk: 

Enclosed for filing please find Respondent's Answer and Affirmative Defenses and Proof of Service 

in the above referenced matter. 

Very truly yours, 

DELZER LEGAL 

~ 

William E. Delzer

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FINANCIAL PLUS CREDIT UNION, 

; 

MOAHR Docket No.: 

Z§-0623b) 

Petitioner, 

vs. 

TOWNSHIP OF DAVISON, 

Respondent. 

DELZER LEGAL 

WARD D. TUBBS 

William E. Delzer (P68488) 

Representative for Petitioner 

Attorney for Respondent 

Jim Tubbs Tax Consultants, LLC 

8332 Office Park Drive, Suite B 

G-8469 S. Saginaw Street 

Grand Blanc, Michigan 48439 

Grand Blanc, MI 48439 

(810) 603-1000 

(810) 444-1779 

wdelzer@delzerlegal.com 

ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Township of Davison, by and through their attorney 

William 

E. Delzer, and in response 

to the Petition in this cause, sets forth 

to 

this 

Honorable Tribunal as follows: 

1. 

That 

as an answer 

to paragraph 

1 

of Petition, Respondent admits 

the 

allegations contained therein. 

2. 

That 

as an answer 

to paragraph 

2 

of Petition, Respondent admits the 

allegations contained therein. 

3. 

That as an answer to paragraph 3 of Petition, Respondent states no answer is 

required. 

4. 

That as an answer to paragraph 4 of Petition, Respondent states no answer is 

required.

Page 3

10. 

11. 

12. 

13. 

14. 

15. 

16. 

17. 

18. 

19. 

That as an answer to paragraph 7 of Petition, Respondent states no answer is 

required. 

That as an answer to paragraph 8 of Petition, Respondent states no answer is 

required. 

That as an answer to paragraph 9 of Petition, Respondent states no answer is 

required. 

That 

as an answer 

to paragraph 

10 of Petition, Respondent admits the 

allegations contained therein. 

That 

as 

an answer 

to paragraph 

11 

of Petition, Respondent admits 

the 

allegations contained therein. 

That as an answer to paragraph 12 of Petition, Respondent neither admits nor 

denies the allegations contained therein and leaves Petitioner to its proofs. 

That as an answer to paragraph 13 of Petition, Respondent neither admits nor 

denies the allegations contained therein and leaves Petitioner to its proofs. 

That 

as an answer 

to paragraph 

14 

of Petition, Respondent admits the 

allegations contained therein. 

That as an answer to paragraph 15 of Petition, Respondent states no answer is 

required. 

That 

as an answer 

to paragraph 

16 of Petition, Respondent admits the 

allegations contained therein. 

That an answer to paragraph 17 of Petition, Respondent denies the allegations 

contained therein. 

That an answer to paragraph 18 of Petition, Respondent denies the allegations 

contained therein. 

That an answer to paragraph 19 of Petition, Respondent denies the allegations

Page 4

WHEREFORE, Respondent denies Petitioner's prayer for relief and prays that this 

Honorable Tribunal affirm the 2025 assessment and taxable value of the subject property 

and award Respondent costs, attorney fees and any other relief that this Honorable 

Tribunal may deem appropriate. 

Respectfully submitted, 

DELZER LEGAL 

Dated: August 26, 2025 

William E. Delzer (68488) 

Attorney for Respondent

Page 5

AFFIRMATIVE DEFENSES 

Respondent, Township of Davison asserts the following affirmation defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief 

2. 

The Tribunal is charged with finding 

a property's true cash value to 

determine the property’s lawful assessment. Alhi Dev Co v Orion Twp, 110 Mich App 764, 

767 (1981). 

3. 

Petitioner has the burden of establishing the property's true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege that the mode and method of assessing the 

subject property fails to conform to the mode and method applied in the case of all other 

properties in Respondent's taxing unit for the year in question. 

5. 

Petitioner 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 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. 

6. 

Petitioner asks the Tribunal to grant it preference by application of a self- 

chosen method of assessment contrary to the intent, purpose and law of this State. 

7. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of 

other properties in Respondent's taxing unit. 

8. 

Petitioner, in essence, seeks by

Page 6

11.

Page 7

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

Financial Plus Credit Union,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002361

Township Of Davison,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: August 14, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002361

Page 2 of 6

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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

Financial Plus Credit Union,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002361

Township Of Davison,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: August 14, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

ii “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

Page 4

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 

JUL 01 2025 

pi 

i} 

Cy 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Financial Plus Credit Union 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002361 

Township of Davison 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

WardD. Tubbs 

states that on 

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): 

Davison Township 

1280 N 

Irish Rd. Davison, MI 48423 

2. 

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

Davison Township 

1280N Irish Rd. Davison Ml 48423 

3. 

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

Genesee County 

1101 Beach St. Flint, 

MI 48502 

4. 

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

Genesee County 

t+ Beach -StFintiit-48502 

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

Davison Community Schools 

1490 N Oak Davison, MI 48423 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

Page 2

RECEIVED 

“MAY 2 9 2025 

0) 

; 

i 

CHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

Ht 

" GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

: 

GOVERNOR 

LANSING 

DIRECTOR 

Financial Plus Credit Union 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

Davison Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 05-17-100-012 

(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): 

N/A 

6. 

The property identified above is classified as Commercial

Page 3

MTT Docket No. 

Page 2 of 4 

8. 

10. 

H. 

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 Tribunals authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

“The property of properties at issue are located in Genesee 

County. The 

property or properties’ address is: 

8075 Lapeer Rd. 

Davison, Ml 48423 

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

local governmental unit): Davison Township 

Petitioner's legal residence or principal office address Is: 

G 3381 Van Slyke Rd. 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ frue 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 4

MTT Docket No. 

Page 3'0f4 

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 vear or years (attach additional page if necessary): 

N/A 

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 

1,785,600 

892,800 

761,218 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

786,000 

393,000 

393,800 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

999,600 

499,800 

367,418 

19. 

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

The assessment when equalized exceeds 50% of True Cash Value. 

The property as

Page 5

MTT

Page 6

Wa

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 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

Cl 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Financial Plus Credit Union 

Petitioner(s) 

MTT Docket No. 

Davison Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No; 05-17-100-012 

(If more than one parcel is at issue, attach a completed Multiple Parce! 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): 

N/A 

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

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): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Genesee 

County. The 

property or properties’ address is: 

8075 Lapeer Rd. 

Davison, MI] 48423 

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

local governmental unit): Davison Township 

Petitioner's legal residence or principal office address is: 

G 3381 Van Slyke Rd. 

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): 

N/A 

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 

1,785,600 

892,800 

761,218 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

786,000 

393,000 

393,800 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

999,600 

499,800 

367,418 

19. 

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

The assessment when equalized exceeds 50% of True Cash Value. 

The property as improved suffers from physical, functional and economic depreciation.

Page 4

MTT Docket No. 

Page 4 of 4 

Sign 

ture pr Poaioners Authorized Representative or, if none, Petitioner: 

Flt Alp by 

y= 

{ 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Ward D. Tubbs 

Email Address: JTCD0543@gmail.com 

Mailing Address: 

Jim Tubbs Tax Consultants 

(-8469 S Saginaw St. 

Grand Blanc, Ml 48439 

Telephone Number: 810 444-1779 

Date: 05-19-2025

Page 5

State of Michigan 

Michigan Tax Tribunal 

Financial Plus Credit Union 

Petitioner 

Davison Township 

Respondent 

Filing Fee 

2025 Assessed Value 

892,800 

2025 Requested Assessed Value 

393,000 

Assessed Value in dispute 

499,800 

Filing Fee 

$400.00

Page 6

Ward D. Tubbs 

Jim Tubbs Tax Consultants, LLC 

AY 2025 AM 16 L 

G-8469 S. Saginaw St 

zm 

Grand Blanc, MI 48439 

> 

Michigan Tax Tribunal 

PO 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

Financial Plus Credit Union, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002361

Township Of Davison, 

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: June 10, 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 

MAY 2 9 2025 

MICHIGAN TAX TRIBUNAL 

Cl 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Financial Plus Credit Union 

Petitioner(s) 

MTT Docket No. 

Davison Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No; 05-17-100-012 

(If more than one parcel is at issue, attach a completed Multiple Parce! 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): 

N/A 

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

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): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Genesee 

County. The 

property or properties’ address is: 

8075 Lapeer Rd. 

Davison, MI] 48423 

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

local governmental unit): Davison Township 

Petitioner's legal residence or principal office address is: 

G 3381 Van Slyke Rd. 

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): 

N/A 

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 

1,785,600 

892,800 

761,218 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

786,000 

393,000 

393,800 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

999,600 

499,800 

367,418 

19. 

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

The assessment when equalized exceeds 50% of True Cash Value. 

The property as improved suffers from physical, functional and economic depreciation.

Page 4

MTT Docket No. 

Page 4 of 4 

Sign 

ture pr Poaioners Authorized Representative or, if none, Petitioner: 

Flt Alp by 

y= 

{ 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Ward D. Tubbs 

Email Address: JTCD0543@gmail.com 

Mailing Address: 

Jim Tubbs Tax Consultants 

(-8469 S Saginaw St. 

Grand Blanc, Ml 48439 

Telephone Number: 810 444-1779 

Date: 05-19-2025

Page 5

State of Michigan 

Michigan Tax Tribunal 

Financial Plus Credit Union 

Petitioner 

Davison Township 

Respondent 

Filing Fee 

2025 Assessed Value 

892,800 

2025 Requested Assessed Value 

393,000 

Assessed Value in dispute 

499,800 

Filing Fee 

$400.00

Page 6

Ward D. Tubbs 

Jim Tubbs Tax Consultants, LLC 

AY 2025 AM 16 L 

G-8469 S. Saginaw St 

zm 

Grand Blanc, MI 48439 

> 

Michigan Tax Tribunal 

PO 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.