Fredrick D Gulick, Petitioner V Township Of Pickford, 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 

Fredrick D Gulick, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003626 

 

Pickford Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On November 25, 2024, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on October 7, 2024. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they failed to file a copy of the notice giving rise to the appeal, 

i.e., the March Board of Review (BOR) decision. Petitioner failed to respond to the 

Order of Default, and the Tribunal entered an order extending the time to cure on 

November 12, 2024. Having now filed a copy of the BOR decision, Petitioner has 

complied with the Tribunal’s orders as required by TTR 231. As such, the Tribunal finds 

good cause to set the default aside. The Tribunal also finds that it has no authority over 

Petitioner’s appeal, however, as the submitted BOR decision confirms that Petitioner is 

attempting to appeal the property’s classification, and such appeals are within the 

jurisdiction of the State Tax Commission, and not the Tax Tribunal.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this 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. 

 

1 See MCL 211.34c(6). Further, the following appeal instructions were included in the BOR’s decision: “If 

you disagree with the decision of the Board of Review regarding classification, you may appeal by 

sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30.”

Page 2

MTT Docket No. 24-003626 

Page 2 of 2 

 

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 

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. 

 

 

Entered: December 27, 2024 

 

 

By _____________________________ 

ejg/jc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

. 

DEC 02 2024 

® 

MICHIGAN TAX TRIBUNAL, 

STATE OF MICHIGAN 

SRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

Freotick DGulick 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No_2Y- 

0 036 24 

+o wnsh ye 

of 

[2 chord 

Resgpondent(s 

MOTION TO SET ASIDE DEFAULT 

. 

A default was entered against me on 

_/ 

was extended on ALA 

1/12. Jap > 

and, if applicable, the default 

Good cause exists to set aside the default because: 

he petition er Fred A/ck qui ck WAS 

dir: Zosed 

W [12] 

£ 9d haoesl cancer LAST Swemnmrsr. 

T Am 

plied wide, 

An 

8 pan Akin cae 

of him 

a+ hore. 

TL WES 

1107 

AS 

diligent mon tevin 

147 CORT 475 Correspondence 77785 

the poticeS From 

2 

Fed 

i803 ss old. Zam 72, 

3. 

| ask this Tribunal to set aside the default. 

. 4150, T ask Shatthe As Jee be whived : 

Lo rE Jl oh 

Heeb - 

Party/Representative 

(sign here) 

Ani = 

Gali ek 

[Print/type name of person sighing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

ome 

[ga Hubcd

Page 2

STATE OF MirHisan 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1 BROWN, DPA 

GOVERNOR 

LaNsiNG 

DIRECTOR 

Fredrick D Gulick. 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

y 

MTT Docket No. 24-0036286 

Township Of Pickford. 

Respondent. 

['] 

ot + 

DRDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

2 ( 

A 

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

A 

entered an order holding Petitioner in default on October 7, 2024." Petitioner was 

7 

has failed to respond or submit the required filings. Though the Tribunal finds an 

exiension of time to cure the default appropriate. Petitioner's failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to fimely comply with 

this Order.? Therefore. 

required to cure the default within 14 days. Petitioner has had ample time to comply) 

lyet 

/ 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing 

fee required by the October 7, 

2024 default order, {2) file 

a Motion to Set Aside D&fault, (3) pay ihe $25.00, Motion fee, 

and (4) file proof the Motion and a copy of the documentation andlor petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 1a 

days of the el 

entry of this Order. 

Failure to comply with this Order may result in dismissal of the case. as provided by 

TTR 2313 

Entered: November 

12,2024 

5e) 

‘Patricia L. Halm, Tribunal Chair

Page 3

Michigan Department 

of Treasury 

na = A 0 pA 4 ~ 6 8) 2 

618 (Rev. 11-12) 

Petition to Board of Review 

ol 

lala) ny 

L-4035 

nfled. 

OWAV 

q 

[6 

i 

BL 

This form Is issued under the authority of P.A. 206 of 1893, as ame 

ling is waren. 

er you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of 

al Na 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

hut] 

Owner's Name (Please Print or Type) 

\ 

Petitioner's Name 

(if Other than Owner. Please Print or Type) 

FRLELATCE D 

Gulch 

Township. or City 

Gounty 

Pick Ford Town Ship 

Hod Aim 

Copnty 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

| 

7004 © ~o02L —~oo 

Protested Item 

| Assessed Value 

( Tentative Taxable Value 

[PA Classification 

O Qualified Agricultural 

1. PROTEST OF ASSESSMENT 

FERRE: Emption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification In 

accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property an this year's assessment roll 

Classification should be (check one of the following): 

x Agricultural 

[J industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

O Commercial 

a Residential 

O Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner

Page 4

Fo

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 

Fredrick D Gulick, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003626 

 

Pickford Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On November 25, 2024, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on October 7, 2024. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they failed to file a copy of the notice giving rise to the appeal, 

i.e., the March Board of Review (BOR) decision. Petitioner failed to respond to the 

Order of Default, and the Tribunal entered an order extending the time to cure on 

November 12, 2024. Having now filed a copy of the BOR decision, Petitioner has 

complied with the Tribunal’s orders as required by TTR 231. As such, the Tribunal finds 

good cause to set the default aside. The Tribunal also finds that it has no authority over 

Petitioner’s appeal, however, as the submitted BOR decision confirms that Petitioner is 

attempting to appeal the property’s classification, and such appeals are within the 

jurisdiction of the State Tax Commission, and not the Tax Tribunal.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this 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. 

 

1 See MCL 211.34c(6). Further, the following appeal instructions were included in the BOR’s decision: “If 

you disagree with the decision of the Board of Review regarding classification, you may appeal by 

sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30.”

Page 2

MTT Docket No. 24-003626 

Page 2 of 2 

 

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 

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. 

 

 

Entered: December 27, 2024 

 

 

By _____________________________ 

ejg/jc 

 

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 

12/17/21 

DEC 1 92024 

a 

= 

MICHIGAN TAX TRIBUNAL 

Adil) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fredrick D Gulick, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

a 

MTT Docket No. 24-003626 

Township Of Pickford, 

| 

'g Al) 

Respondent. 

Calfd 

E 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that: 

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days. 

gr A 

of 

i 

If the required filing fee is not paid and/or the required notice is not submitted within 14)? 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

~ 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission. 

Entered: December 3, 2024 

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Fredrick D Gulick 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003626 

Township of Pickford 

| 

Respondent(s) 

PROOF OF SERVICE 

Ann E Gulick 

states that on 12/13/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the check #4268 w MTT letter 

_ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Pickford Township Supervisor 

155 E Main Street 

Pickford Ml 49774 

[Signature of person who is serving/mailing copy] 

Ann E Gulick

Page 3

§ MI. Frederick D. Gulick 

SR 

Re yr 

ots 

+ 10220 E. Elk Lake Dr. 

GRAND RAPIDS 

MI 

493 

Rapid City, MI 49676 

#1 

i4 DEC 2024 

PM 5 

L 

Webb Spac

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 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

MTT DOCKET NO. ______________________ 

 

 

Section 1: Respondent’s Contact Information 

First Name: 

 

M.I.: 

 

Last Name/Company Name/Unit of Government: 

 

 

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

 

 

County: 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

 

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

First Name: 

 

M.I.: 

Last Name: 

 

 

Firm Name (if any): 

 

 

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

 

 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

 

Section 3: Subject Property Information 

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

 

 Yes 

 No 

 

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

 

 Yes 

 No 

 Not Applicable 

 

 

 

 

 

 

 

 

 

 

24-003626

Pickford Township

PO Box 456

Chippewa

Pickford

MI

49774

906-647-3361

Katie

L

VanEenenaam-Carpenter

Pickford

MI

49774

906-484-2833

pickfordtownshipassessor@gmail.com





PO Box 456

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 

 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

 

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

 Yes 

 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? 

 Yes 

 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? 

 Yes 

 No 

If yes, explain 

 

 

Is Petitioner appealing from a State Tax Commission Order? 

 Yes 

 No 

 

If so, what is the issue date? 

 

 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

 

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

 

Under what statutory section was the Taxable Value uncapped? 

 

 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 

 

Petitioner filed a classification appeal with tribunal, and then left Section 8, Classification 

Information blank and filled out Section 7 Valuation Information. The Answer is 

pertaining to this case being a classification appeal, as all documentation provided by 

the Petitioner is regarding his classification appeal to the 2024 March Board of Review.

It is my understanding classification appeals by the property owner are to be under the 

jurisdiction of the Michigan State Tax Commission and only Treasury can appeal 

classification to the Tax Tribunal. I will attach Bulletin 12 of 2023 "2024 Property Tax 

Appeal Procedures." The directions to appeal are also printed on Petioner's copy of 

Form 618 (March Board of Review decision). Also, the Petioner's petition form states in 

Section 8, that it can only be appealed by the Michigan Department of Treasury,

The Petioner did not lease his land to the farmer, but rather leased 3 cows for $2 per 

year, per cow, to graze on his 320 Acre fully wooded parcel. There is no qualified 

agricultural activity occuring on the Petitioner's parcel. The classification of the parcel is 

correctly classified as Residential 401.









Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

 

If Yes, check which BOR Petitioner attended: 

 March 

 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 at a BOR? 

 Yes 

 No 

 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

 

Tax Year(s) denied: 

 

List the date the exemption was denied: 

 

 

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

 

 

 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

 

What do you believe the classification should be: 

Real Personal (check one) 

 

 

 

 

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

Section

Page 4

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

Fredrick D Gulick, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003626 

Township Of Pickford,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

You must include a copy of this Notice with the required submission.

Entered: December 3, 2024

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003626

Page 2 of 6

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 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

Fredrick D Gulick, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003626 

Township Of Pickford,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

You must include a copy of this Notice with the required submission.

Entered: December 3, 2024

By: Tribunal Clerk

Page 4

MTT Docket No. 24-003626

Page 4 of 6

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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Fredrick D Gulick, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003626 

Township Of Pickford,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

You must include a copy of this Notice with the required submission.

Entered: December 3, 2024

By: Tribunal

Page 6

MTT

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

Page 1

RECEIVED 

. 

DEC 02 2024 

® 

MICHIGAN TAX TRIBUNAL, 

STATE OF MICHIGAN 

SRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

Freotick DGulick 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No_2Y- 

0 036 24 

+o wnsh ye 

of 

[2 chord 

Resgpondent(s 

MOTION TO SET ASIDE DEFAULT 

. 

A default was entered against me on 

_/ 

was extended on ALA 

1/12. Jap > 

and, if applicable, the default 

Good cause exists to set aside the default because: 

he petition er Fred A/ck qui ck WAS 

dir: Zosed 

W [12] 

£ 9d haoesl cancer LAST Swemnmrsr. 

T Am 

plied wide, 

An 

8 pan Akin cae 

of him 

a+ hore. 

TL WES 

1107 

AS 

diligent mon tevin 

147 CORT 475 Correspondence 77785 

the poticeS From 

2 

Fed 

i803 ss old. Zam 72, 

3. 

| ask this Tribunal to set aside the default. 

. 4150, T ask Shatthe As Jee be whived : 

Lo rE Jl oh 

Heeb - 

Party/Representative 

(sign here) 

Ani = 

Gali ek 

[Print/type name of person sighing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

ome 

[ga Hubcd

Page 2

STATE OF MirHisan 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1 BROWN, DPA 

GOVERNOR 

LaNsiNG 

DIRECTOR 

Fredrick D Gulick. 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

y 

MTT Docket No. 24-0036286 

Township Of Pickford. 

Respondent. 

['] 

ot + 

DRDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

2 ( 

A 

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

A 

entered an order holding Petitioner in default on October 7, 2024." Petitioner was 

7 

has failed to respond or submit the required filings. Though the Tribunal finds an 

exiension of time to cure the default appropriate. Petitioner's failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to fimely comply with 

this Order.? Therefore. 

required to cure the default within 14 days. Petitioner has had ample time to comply) 

lyet 

/ 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing 

fee required by the October 7, 

2024 default order, {2) file 

a Motion to Set Aside D&fault, (3) pay ihe $25.00, Motion fee, 

and (4) file proof the Motion and a copy of the documentation andlor petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 1a 

days of the el 

entry of this Order. 

Failure to comply with this Order may result in dismissal of the case. as provided by 

TTR 2313 

Entered: November 

12,2024 

5e) 

‘Patricia L. Halm, Tribunal Chair

Page 3

Michigan Department 

of Treasury 

na = A 0 pA 4 ~ 6 8) 2 

618 (Rev. 11-12) 

Petition to Board of Review 

ol 

lala) ny 

L-4035 

nfled. 

OWAV 

q 

[6 

i 

BL 

This form Is issued under the authority of P.A. 206 of 1893, as ame 

ling is waren. 

er you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of 

al Na 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

hut] 

Owner's Name (Please Print or Type) 

\ 

Petitioner's Name 

(if Other than Owner. Please Print or Type) 

FRLELATCE D 

Gulch 

Township. or City 

Gounty 

Pick Ford Town Ship 

Hod Aim 

Copnty 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

| 

7004 © ~o02L —~oo 

Protested Item 

| Assessed Value 

( Tentative Taxable Value 

[PA Classification 

O Qualified Agricultural 

1. PROTEST OF ASSESSMENT 

FERRE: Emption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification In 

accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property an this year's assessment roll 

Classification should be (check one of the following): 

x Agricultural 

[J industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

O Commercial 

a Residential 

O Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner

Page 4

Fo

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

Fredrick D Gulick, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003626 

Township Of Pickford,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 7, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 7, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

1 The Order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003626

Page 2 of 6

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

Fredrick D Gulick, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003626 

Township Of Pickford,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 7, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 7, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

4 The Order further stated, “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).” 

5 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003626

Page 4 of 6

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

STAT

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

Fredrick D Gulick,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003626

Township Of Pickford,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner 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: October 7, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003626

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

Fredrick D Gulick,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003626

Township Of Pickford,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner 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: October 7, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003626

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 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

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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

pl] 

JUL 03 204 

bad 

M ICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

FREDRICK 

| 

quiT ch 

M.I. 

Last Name/Company Name 

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

. 

A 

<p 

8 

City or Town 

Jorre 

& ELK LApE PA 

: 

State 

ZIP Gode 

 * 

Telephone Number’ 

RAPTD city mz] 

$967L 

2.31) 222. 2525 

|e 

Fax Number 

* 

* 

| 

vob 

3 

E-mail Addres§ (do 

Lag 

not enter unless you want'MTT to Send all correspondence via e-mail) 

wihichd26 gmail. cent 

L 

Section 2) P etitioner’s AttorneyiAuhiorized Representative’ Ss Contact Information 

First Name 

o 

vast Heme 

‘ 

1 

Firm Name (if apy) 

§ 

4 

Co 

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

' 

h 

"ot 

wy 

fe 

ofl 

Moy 

CANT 

VY 

yy 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

[1 ves 

[J No 

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

Page 2

R= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (cheok 

all that apply) 

[O True Cash and Taxable Value 

[0 Poverty Exemption 

[O Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J 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 

Five 

« yes RS 

4 96 A 3-1 CinaiT wm laced bh 

A priR oF Lid rerts JC ving 7 Bridge 

wy mie From 

m 

Via Rp7, Ling on THE: 

aly 

poxig/< Aol<sy Road Pat 

Eola” 

wl 

FL (50 wero 3) Ssh 74 

vo deyelopin 

Loar cre, 

Lensed 

i “ inf Firma 

for Tracing 

7 

pe wd 

pri 

ER 

pes fred 

2 

v7 A 1&7 7T 

go or. Thins 7 

E20 

\NPlen y Pig) 

Slt 

ile 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

20> 

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

O No 

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

O July 

[J pecember 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

009-2 

—~0D2-D0O 

i 

Classification of Property: 

w 

Real , Personal 

(check one) 

Agricultural 

Comper! mE 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

- 

|Z 

7 cee 

Current Taxable Value as estah|ished by the BOR: 

Te, 19! 

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

7 64 Hpo0 - 

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

ane 

45 

po D 

: 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, FE 

your contention of Taxable Value. 

45.00 os 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Assessed 3 wr as State Equalized Value) as established by the BOR: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

' 

What do you believe is the property’s classification? 

' 

\ 

C 

Real 

Personal 

(check one) 

: 

0, 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

° (check one) 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

“me” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee

Page 5

ulebe -

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

Fredrick D Gulick,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003626

Township Of Pickford,

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 3, 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

Fredrick D Gulick,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003626

Township Of Pickford,

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 3, 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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

pl] 

JUL 03 204 

bad 

M ICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

FREDRICK 

| 

quiT ch 

M.I. 

Last Name/Company Name 

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

. 

A 

<p 

8 

City or Town 

Jorre 

& ELK LApE PA 

: 

State 

ZIP Gode 

 * 

Telephone Number’ 

RAPTD city mz] 

$967L 

2.31) 222. 2525 

|e 

Fax Number 

* 

* 

| 

vob 

3 

E-mail Addres§ (do 

Lag 

not enter unless you want'MTT to Send all correspondence via e-mail) 

wihichd26 gmail. cent 

L 

Section 2) P etitioner’s AttorneyiAuhiorized Representative’ Ss Contact Information 

First Name 

o 

vast Heme 

‘ 

1 

Firm Name (if apy) 

§ 

4 

Co 

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

' 

h 

"ot 

wy 

fe 

ofl 

Moy 

CANT 

VY 

yy 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

[1 ves 

[J No 

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

Page 2

R= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (cheok 

all that apply) 

[O True Cash and Taxable Value 

[0 Poverty Exemption 

[O Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J 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 

Five 

« yes RS 

4 96 A 3-1 CinaiT wm laced bh 

A priR oF Lid rerts JC ving 7 Bridge 

wy mie From 

m 

Via Rp7, Ling on THE: 

aly 

poxig/< Aol<sy Road Pat 

Eola” 

wl 

FL (50 wero 3) Ssh 74 

vo deyelopin 

Loar cre, 

Lensed 

i “ inf Firma 

for Tracing 

7 

pe wd 

pri 

ER 

pes fred 

2 

v7 A 1&7 7T 

go or. Thins 7 

E20 

\NPlen y Pig) 

Slt 

ile 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

20> 

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

O No 

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

O July 

[J pecember 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

009-2 

—~0D2-D0O 

i 

Classification of Property: 

w 

Real , Personal 

(check one) 

Agricultural 

Comper! mE 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

- 

|Z 

7 cee 

Current Taxable Value as estah|ished by the BOR: 

Te, 19! 

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

7 64 Hpo0 - 

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

ane 

45 

po D 

: 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, FE 

your contention of Taxable Value. 

45.00 os 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Assessed 3 wr as State Equalized Value) as established by the BOR: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

' 

What do you believe is the property’s classification? 

' 

\ 

C 

Real 

Personal 

(check one) 

: 

0, 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

° (check one) 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

“me” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee

Page 5

ulebe -

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.