Record Finder / 24-003601-TT
Michigan
Flint Barber College, Petitioner V City Of Flint, Respondent
- Petitioner
- Flint Barber College
- Respondent
- City Of Flint
Case overview
- Docket number
- 24-003601-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Genesee
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/09/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/09/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | 1 | 10/02/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/26/2024 | $100.00 | Download |
Documents
Order_of_Dismissal.2024-10-09_08-30-49.0000.pdfRead complete document text →
Read document text excerpt
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 Flint Barber College, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003601 City Of Flint, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). Therefore, IT IS ORDERED that the case is DISMISSED. This Order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 24-003601 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 9, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
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 Flint Barber College, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003601 City Of Flint, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). Therefore, IT IS ORDERED that the case is DISMISSED. This Order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 4
MTT Docket No. 24-003601 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 9, 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 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
Page 6
MTT
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Flint Barber College.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JUL 02 2024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, vou may be held in default, Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Raymond N Ware/Flint Barber College Mailing Address (No., Street, P,O. Box or Rural Route) 3214 Flushing Rd. City or Town State ZIP Code Flint MI 148504 Telephone Number Fax Number (810) 232-4711 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) flintbarbercollege@yahoo.com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Tamala K Ware Firm Name (if any) IF Address (No., Street, P.O. Box or Rural Route) 7554 Paradise Dr. City or Town State ZIP Code Grand Blanc MI 48539 Telephone Number Fax Number (810) 423-1541 E-mail Address (do not enter unless you want MTT to send all correspondence via email) tammy 1977 @comcast.net Section 3: Explain the Reason for this Appeal In October of 2023, the Flint Barber Callege applied for exemption of property taxes with the City of Flint. On Janury 18, 2024, we received notice that the application was denied by the City of Flint Board of Review. We appealed that decision and was again denied. The mission of the Flint Barber College is to train students to become professional, licensed barbers and barber instructors in the State of Michigan and gain entry level employment in their field. Metro Detroit Barber College DBA Flint Barber College is committed to providing educational opportunities to members of the Flint community. Itis the only barber college within 60 miles of the City of Flint and aims to provide training in an industry that can boost the economic earning power for those who wish to study in this profitable field. As a non-profit organization, we feel that being identified as a “trade school” Is not accurate for purposes of property tax exemption and we respectfully ask that the Michigan Tax Tribunal consider reversal of the decision of the City of Flint. Attachments Copy of City of Flint Board of Review Decsion dated March 20, 2024 Copy of FBC Appeal Letter dated March 10, 2024 IRS Notice of Tax Exempt Status dated May 19, 2009
Page 2
| | STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING Section 4: Assessment Information MARLON [. BROWN, DPA DIRECTOR Type of Tax Being Assessed: Assessment Number(s): Property Tax 40-10-204-035 Check all that are being appealed: Tax O Interest. [| Penalty [1 Refund of taxes paid in the amount of $. Check what action prompted this appeal: (Check one) a Final Assessment (Final Bill for Taxes Due) [T] Notice of Intent to Assess (Bill for Taxes Oue) [| Letter Denying or Adjusting Refund Other If “other,” explain: Denial of property tax exemption application. List the Amounts being levied: List the refund sought, if any: Tax interest Penalty List your Contentions: Tax Interest Penaity Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. Signature “Required Petitioner or kt rney/Authorized Representative’s Signature: wala doa
Page 3
Raymond N. Ware Metro Detroit Barber College DBA Flint Barber College 3214 Flushing Road Flint, MI 48504 March 10, 2024 City of Flint Board of Review 1101 S. Saginaw Street Flint, MI 48502 Re: Appeal Against Tax Exemption Denial Reference: Parcel Number 40-10-204-035 To Whom it May Concern: I am writing to formally appeal the denial of my application for a tax exemption on my property located at 3214 Flushing Road, Flint, Michigan, which I received via letter dated January 19, 2024. The denial letter stated that: “The Michigan Supreme Court has developed a four-pronged exemption test fo determine tax exempt status. The guidelines are as follows: 1. The real estate must be owned and occupied by the exemption claimant. 2. The exemption claimant must be a library, benevolent, charitable, educational or scientific institution. 3. The claimant must incorporated as a non-profit. 4. The exemption exists only when buildings and other property thereon are occupied by the claimant solely for the purpose for which it was incorporated.” I believe this decision should be reconsidered for the following reasons: Reason One Metro Detroit Barber College DBA Flint Barber College is wholly owned by Raymond N. Ware and Tamala K. Ware, exemption claimants. Mr. Ware serves as the Executive Director and Owner and Mrs. Ware serves as the Administrative Director. Reason Two Metro Detroit Barber College DBA Flint Barber College is an accredited educational institution providing instruction in the art and science of barbering. It is accredited by the National Accrediting Commission of Career Arts and Sciences, a non-profit accrediting commission serving schools and students through the highest standards of education. More information may be found at www.naccas.org. Reason Three Metro Detroit Barber College DBA Flint Barber College was established as a non-profit organization on October 11, 2005 by the United States Internal Revenue Service under section 501 (c)(3). Please see attached communication from the Internal Revenue service dated May 19, 2009.
Page 4
Reason Four Metro Detroit Barber College DBA Flint Barber College building and all property located thereon, located at 3214 Flushing Road, Flint, Michigan is used solely for the purpose of providing educational instruction in the field of barbering. The mission of
Page 5
INT
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.
SC_Notice_of_Docket_Number.2024-10-02_11-09-59.0000.pdfRead complete document text →
Read document text excerpt
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 Flint Barber College, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003601 City Of Flint, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 2, 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 Flint Barber College, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003601 City Of Flint, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 2, 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.
Flint Barber College.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JUL 02 2024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, vou may be held in default, Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Raymond N Ware/Flint Barber College Mailing Address (No., Street, P,O. Box or Rural Route) 3214 Flushing Rd. City or Town State ZIP Code Flint MI 148504 Telephone Number Fax Number (810) 232-4711 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) flintbarbercollege@yahoo.com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Tamala K Ware Firm Name (if any) IF Address (No., Street, P.O. Box or Rural Route) 7554 Paradise Dr. City or Town State ZIP Code Grand Blanc MI 48539 Telephone Number Fax Number (810) 423-1541 E-mail Address (do not enter unless you want MTT to send all correspondence via email) tammy 1977 @comcast.net Section 3: Explain the Reason for this Appeal In October of 2023, the Flint Barber Callege applied for exemption of property taxes with the City of Flint. On Janury 18, 2024, we received notice that the application was denied by the City of Flint Board of Review. We appealed that decision and was again denied. The mission of the Flint Barber College is to train students to become professional, licensed barbers and barber instructors in the State of Michigan and gain entry level employment in their field. Metro Detroit Barber College DBA Flint Barber College is committed to providing educational opportunities to members of the Flint community. Itis the only barber college within 60 miles of the City of Flint and aims to provide training in an industry that can boost the economic earning power for those who wish to study in this profitable field. As a non-profit organization, we feel that being identified as a “trade school” Is not accurate for purposes of property tax exemption and we respectfully ask that the Michigan Tax Tribunal consider reversal of the decision of the City of Flint. Attachments Copy of City of Flint Board of Review Decsion dated March 20, 2024 Copy of FBC Appeal Letter dated March 10, 2024 IRS Notice of Tax Exempt Status dated May 19, 2009
Page 2
| | STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING Section 4: Assessment Information MARLON [. BROWN, DPA DIRECTOR Type of Tax Being Assessed: Assessment Number(s): Property Tax 40-10-204-035 Check all that are being appealed: Tax O Interest. [| Penalty [1 Refund of taxes paid in the amount of $. Check what action prompted this appeal: (Check one) a Final Assessment (Final Bill for Taxes Due) [T] Notice of Intent to Assess (Bill for Taxes Oue) [| Letter Denying or Adjusting Refund Other If “other,” explain: Denial of property tax exemption application. List the Amounts being levied: List the refund sought, if any: Tax interest Penalty List your Contentions: Tax Interest Penaity Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. Signature “Required Petitioner or kt rney/Authorized Representative’s Signature: wala doa
Page 3
Raymond N. Ware Metro Detroit Barber College DBA Flint Barber College 3214 Flushing Road Flint, MI 48504 March 10, 2024 City of Flint Board of Review 1101 S. Saginaw Street Flint, MI 48502 Re: Appeal Against Tax Exemption Denial Reference: Parcel Number 40-10-204-035 To Whom it May Concern: I am writing to formally appeal the denial of my application for a tax exemption on my property located at 3214 Flushing Road, Flint, Michigan, which I received via letter dated January 19, 2024. The denial letter stated that: “The Michigan Supreme Court has developed a four-pronged exemption test fo determine tax exempt status. The guidelines are as follows: 1. The real estate must be owned and occupied by the exemption claimant. 2. The exemption claimant must be a library, benevolent, charitable, educational or scientific institution. 3. The claimant must incorporated as a non-profit. 4. The exemption exists only when buildings and other property thereon are occupied by the claimant solely for the purpose for which it was incorporated.” I believe this decision should be reconsidered for the following reasons: Reason One Metro Detroit Barber College DBA Flint Barber College is wholly owned by Raymond N. Ware and Tamala K. Ware, exemption claimants. Mr. Ware serves as the Executive Director and Owner and Mrs. Ware serves as the Administrative Director. Reason Two Metro Detroit Barber College DBA Flint Barber College is an accredited educational institution providing instruction in the art and science of barbering. It is accredited by the National Accrediting Commission of Career Arts and Sciences, a non-profit accrediting commission serving schools and students through the highest standards of education. More information may be found at www.naccas.org. Reason Three Metro Detroit Barber College DBA Flint Barber College was established as a non-profit organization on October 11, 2005 by the United States Internal Revenue Service under section 501 (c)(3). Please see attached communication from the Internal Revenue service dated May 19, 2009.
Page 4
Reason Four Metro Detroit Barber College DBA Flint Barber College building and all property located thereon, located at 3214 Flushing Road, Flint, Michigan is used solely for the purpose of providing educational instruction in the field of barbering. The mission of
Page 5
INT
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.