Record Finder / 24-003386-TT
Michigan

Fs Associates LLC, Petitioner V City Of Detroit, Respondent

Petitioner
Fs Associates LLC
Respondent
City Of Detroit

Case overview

Docket number
24-003386-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
23DeniedPET2102/24/2025Not recordedDownload
22Order Denying MotionNot recorded2102/24/2025Not recordedDownload
21Motion for Reconsideration was received.PET1901/29/2025$25.00Download
20AppearancePETNot recorded01/29/2025Not recordedDownload
19Order of DismissalNot recordedNot recorded01/08/2025Not recordedDownload
18Order extending defaultNot recordedNot recorded12/05/2024Not recordedDownload
17Order Holding Petitioner in DefaultNot recordedNot recorded11/07/2024Not recordedDownload
16Notice of No ActionNot recordedNot recorded11/07/2024Not recordedDownload
15VacatedNot recorded911/07/2024Not recordedDownload
14Order Vacating 10/11/24 Order Extending Time to Cure DefaultNot recorded911/07/2024Not recordedDownload
13VacatedNot recorded511/07/2024Not recordedDownload
12Order Vacating 9/10/24 Order of DefaultNot recorded511/07/2024Not recordedDownload
11VacatedNot recorded311/07/2024Not recordedDownload
10Order Vacating 9/10/24 NNANot recorded311/07/2024Not recordedDownload
9Order extending defaultNot recordedNot recorded10/11/2024Not recordedDownload
8Notice of FilingNot recordedNot recorded10/02/2024Not recordedDownload
7Attachments to the Answer were filedNot recordedNot recorded09/19/2024Not recordedDownload
6Answer was receivedNot recordedNot recorded09/19/2024Not recordedDownload
5Order of Default of PetitionerNot recordedNot recorded09/10/2024Not recordedDownload
4Petition has been verifiedPET109/10/2024Not recordedDownload
3Notice of No ActionNot recordedNot recorded09/10/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/10/2024Not recordedDownload
1A petition was received.PETNot recorded05/30/2024$200.00Download

Documents

Read document text excerpt

Page 1

RECEIVED 

Tranlnfo:qé06 

25920508-1 

01/31/25 

FEB 04 2025 

Chit: 

1842 

Ant: $25.00 

Petitioner’s Appearance of Counsel 

ID: 

JOSHUA SHILLAIR 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 W 4 St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0:313-224-3011 

F: 248-226-1633 

Joshua.shillair@colliers.com 

/ 

APPEARANCE OF PETITIONER’S COUNSEL 

Now comes Colliers International, by Joshua T. Shillair, Esq., on behalf of Petitioner, FS Associates 

LLC, and making an appearance as Petitioner’s counsel. Please send all mail and make all 

correspondence for this appeal with Mr, Shillair as follows: 

Colliers International 

Attn: Joshua T. Shillair, Esq. 

400 W 4 St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s y 

sel 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: An A eZ 3M ated: 1/29/2025 

Joshua T. Shiflair, Esq. for Colliers Intemational 

David L. Steuer

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

ES Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 

W 4% St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0: 313-224-3011 

F: 248-226-1633 

assessorscbdcommercial@detroitmi.gov 

Joshua.shillair@colliers.com 

dismuked@detroitmi.gov 

/ 

PETITIONER’S MOTION FOR RECONSIDERATION 

NOW COMES Petitioner, FS Associates LLC, by and through its Representative Colliers 

International by Joshua T. Shillair, Esq., and states the following in support of its Motion for 

Reconsideration: 

1. 

On January 8, 2025 this Honorable Tribunal issued an Order of Dismissal in this 

immediate appeal, dismissing this immediate appeal for Petitioner’s failure to comply 

with a

Page 3

Petiti

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On January 29, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on January 8, 2025. In the motion, 

Petitioner states that neither Petitioner nor their attorney received a copy of the 

Tribunal’s December 5, 2024 Order Extending Time for Petitioner to Cure Default. 

 

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

not shown good cause to grant the motion. Petitioner’s response at this late juncture is 

wholly insufficient to support a finding that the Tribunal palpably erred in its dismissal. 

Petitioner’s response does not show legal error in the order. Petitioner’s response does 

not address Petitioner’s failure to respond to the November 7, 2024 Order Placing 

Petitioner in Default. Petitioner’s response fails to cure the default because it does not 

include materials previously requested by the Tribunal and of which Petitioner now has 

indisputable notice, including an amended petition, additional required petition filing fee, 

proof of service of the petition under TTR 221, a motion to set aside default, or proof of 

service of a motion to set aside default. 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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 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 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v

Page 2

MTT

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Page 1

RECEIVED 

Tranlnfo:qé06 

25920508-1 

01/31/25 

FEB 04 2025 

Chit: 

1842 

Ant: $25.00 

Petitioner’s Appearance of Counsel 

ID: 

JOSHUA SHILLAIR 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 W 4 St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0:313-224-3011 

F: 248-226-1633 

Joshua.shillair@colliers.com 

/ 

APPEARANCE OF PETITIONER’S COUNSEL 

Now comes Colliers International, by Joshua T. Shillair, Esq., on behalf of Petitioner, FS Associates 

LLC, and making an appearance as Petitioner’s counsel. Please send all mail and make all 

correspondence for this appeal with Mr, Shillair as follows: 

Colliers International 

Attn: Joshua T. Shillair, Esq. 

400 W 4 St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s y 

sel 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: An A eZ 3M ated: 1/29/2025 

Joshua T. Shiflair, Esq. for Colliers Intemational 

David L. Steuer

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

ES Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 

W 4% St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0: 313-224-3011 

F: 248-226-1633 

assessorscbdcommercial@detroitmi.gov 

Joshua.shillair@colliers.com 

dismuked@detroitmi.gov 

/ 

PETITIONER’S MOTION FOR RECONSIDERATION 

NOW COMES Petitioner, FS Associates LLC, by and through its Representative Colliers 

International by Joshua T. Shillair, Esq., and states the following in support of its Motion for 

Reconsideration: 

1. 

On January 8, 2025 this Honorable Tribunal issued an Order of Dismissal in this 

immediate appeal, dismissing this immediate appeal for Petitioner’s failure to comply 

with a

Page 3

Petiti

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Read document text excerpt

Page 1

RECEIVED 

Tranlnfo:qé06 

25920508-1 

01/31/25 

FEB 04 2025 

Chit: 

1842 

Ant: $25.00 

Petitioner’s Appearance of Counsel 

ID: 

JOSHUA SHILLAIR 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 W 4 St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0:313-224-3011 

F: 248-226-1633 

Joshua.shillair@colliers.com 

/ 

APPEARANCE OF PETITIONER’S COUNSEL 

Now comes Colliers International, by Joshua T. Shillair, Esq., on behalf of Petitioner, FS Associates 

LLC, and making an appearance as Petitioner’s counsel. Please send all mail and make all 

correspondence for this appeal with Mr, Shillair as follows: 

Colliers International 

Attn: Joshua T. Shillair, Esq. 

400 W 4 St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s y 

sel 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: An A eZ 3M ated: 1/29/2025 

Joshua T. Shiflair, Esq. for Colliers Intemational 

David L. Steuer

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

ES Associates LLC v City of Detroit 

MTT Docket No. 24-003386 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003386 

City of Detroit, 

Respondent. 

/ 

Joshua T. Shillair, Esq., (P72674) 

City of Detroit 

Of Colliers International 

Assessor’s Office 

Representative for Petitioner 

Representative for Respondent 

400 

W 4% St, Suite 350 

2 Woodward Ave, Suite 804 

Royal Oak, MI 48067 

CAYMC 

0: 248-226-1632 

Detroit, MI 48226 

C: 517-202-5500 

0: 313-224-3011 

F: 248-226-1633 

assessorscbdcommercial@detroitmi.gov 

Joshua.shillair@colliers.com 

dismuked@detroitmi.gov 

/ 

PETITIONER’S MOTION FOR RECONSIDERATION 

NOW COMES Petitioner, FS Associates LLC, by and through its Representative Colliers 

International by Joshua T. Shillair, Esq., and states the following in support of its Motion for 

Reconsideration: 

1. 

On January 8, 2025 this Honorable Tribunal issued an Order of Dismissal in this 

immediate appeal, dismissing this immediate appeal for Petitioner’s failure to comply 

with a

Page 3

Petiti

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on November 7, 2024, because they failed to properly complete the petition. It 

also appeared that the appeal was not properly pending in the Small Claims Division, 

and that Petitioner failed to pay the required petition filing fee. On December 5, 2024, 

the Tribunal extended the time for Petitioner to cure the default by an additional 14 days 

and they have failed to respond. Petitioner has not complied with either order, and the 

latter stated that “failure to comply with this Order shall result in the dismissal of the 

case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003386 

Page 2 of 2 

 

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

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.

Order_Extending_Default.2024-12-05_09-57-04.0000.pdfRead complete document text →
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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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003386

 

City of Detroit,

Respondent.

ORDER EXTENDING TIME TO CURE DEFAULT

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

was entered holding a party in default and the defaulted party has failed to timely cure 

that default. However, no history of deliberate delay had been established prior to that 

party being held in default. As such, the defaulted party should be given another 

opportunity to cure the default, as provided by Grimm v Treasury.1 Therefore,

IT IS ORDERED that Petitioner shall cure the default as required by the Order holding 

that party in default and file a Motion to Set Aside Default, with the appropriate filing fee, 

and proof demonstrating service of the Motion on the opposing party, within 14 days of 

the entry of this Order. 2

Failure to cure the default, as required by this Order, will result in the dismissal of the 

case, if Petitioner was held in default, or the conducting of a default hearing, if 

Respondent was held in default.3 

By:_____________ ________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 2024

1 Grimm v Treasury, 291 Mich App 140 (2010).

2 “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,

Page 2

M

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 10, 2024 ORDER OF DEFAULT 

 

ORDER VACATING OCTOBER 11, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it erred in issuing the 

Notice of No Action and Order of Default entered in this case on September 10, 2024, 

and the Order Extending Time to Cure Default entered on October 11, 2024, as the 

referenced notice and orders were not sent to Petitioner’s authorized representative at 

his email address of record. The Tribunal also erred in failing to identify and hold 

Petitioner in default for all of the deficiencies in the submitted Petition. As such, the 

notice and orders shall be vacated and reissued as appropriate. 

As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition 

form filed in this case identifies an authorized representative for Petitioner, Lawrence 

Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, he 

has not appeared on behalf of Petitioner. An appearance must be filed, and until the 

required appearance is filed, the answer, evidence, and all other documentation filed in 

this case must be served on Petitioner (David Steuer) and not Mr. Jackier. 

Petitioner also failed to properly complete the Small Claims Petition, as Sections 4, 5, 

and 6 of the form were not included in Petitioner’s filing. More importantly, it appears 

that the appeal is not properly pending in the Small Claims Division based on the 

classification of the property at issue and the indicated amount in dispute.1 To that end, 

the Petition indicates that the property is classified as commercial, and that the State 

 

1 See MCL 205.762.

Page 2

MTT Docket No. 24-003386 

Page 2 of 3 

 

Equalized Value (SEV) in dispute is $170,100.2 Because the SEV in dispute exceeds 

$100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in 

dispute is incorrect, Petitioner may file an amended Small Claims Petition

Page 3

MTT

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 10, 2024 ORDER OF DEFAULT 

 

ORDER VACATING OCTOBER 11, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it erred in issuing the 

Notice of No Action and Order of Default entered in this case on September 10, 2024, 

and the Order Extending Time to Cure Default entered on October 11, 2024, as the 

referenced notice and orders were not sent to Petitioner’s authorized representative at 

his email address of record. The Tribunal also erred in failing to identify and hold 

Petitioner in default for all of the deficiencies in the submitted Petition. As such, the 

notice and orders shall be vacated and reissued as appropriate. 

As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition 

form filed in this case identifies an authorized representative for Petitioner, Lawrence 

Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, he 

has not appeared on behalf of Petitioner. An appearance must be filed, and until the 

required appearance is filed, the answer, evidence, and all other documentation filed in 

this case must be served on Petitioner (David Steuer) and not Mr. Jackier. 

Petitioner also failed to properly complete the Small Claims Petition, as Sections 4, 5, 

and 6 of the form were not included in Petitioner’s filing. More importantly, it appears 

that the appeal is not properly pending in the Small Claims Division based on the 

classification of the property at issue and the indicated amount in dispute.1 To that end, 

the Petition indicates that the property is classified as commercial, and that the State 

 

1 See MCL 205.762.

Page 2

MTT Docket No. 24-003386 

Page 2 of 3 

 

Equalized Value (SEV) in dispute is $170,100.2 Because the SEV in dispute exceeds 

$100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in 

dispute is incorrect, Petitioner may file an amended Small Claims Petition

Page 3

MTT

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Order_Extending_Default.2024-10-11_09-20-49.0000.pdfRead complete document text →
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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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003386

 

City of Detroit,

Respondent.

ORDER EXTENDING TIME TO CURE DEFAULT

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

was entered holding a party in default and the defaulted party has failed to timely cure 

that default. However, no history of deliberate delay had been established prior to that 

party being held in default. As such, the defaulted party should be given another 

opportunity to cure the default, as provided by Grimm v Treasury.1 Therefore,

IT IS ORDERED that Petitioner shall cure the default as required by the Order holding 

that party in default and file a Motion to Set Aside Default, with the appropriate filing fee, 

and proof demonstrating service of the Motion on the opposing party, within 14 days of 

the entry of this Order. 2

Failure to cure the default, as required by this Order, will result in the dismissal of the 

case, if Petitioner was held in default, or the conducting of a default hearing, if 

Respondent was held in default.3 

By:_____________ ________________________

Patricia L. Halm, Tribunal Chair

Entered: October 11, 2024

1 Grimm v Treasury, 291 Mich App 140 (2010).

2 “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,

Page 2

M

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 10, 2024 ORDER OF DEFAULT 

 

ORDER VACATING OCTOBER 11, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it erred in issuing the 

Notice of No Action and Order of Default entered in this case on September 10, 2024, 

and the Order Extending Time to Cure Default entered on October 11, 2024, as the 

referenced notice and orders were not sent to Petitioner’s authorized representative at 

his email address of record. The Tribunal also erred in failing to identify and hold 

Petitioner in default for all of the deficiencies in the submitted Petition. As such, the 

notice and orders shall be vacated and reissued as appropriate. 

As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition 

form filed in this case identifies an authorized representative for Petitioner, Lawrence 

Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, he 

has not appeared on behalf of Petitioner. An appearance must be filed, and until the 

required appearance is filed, the answer, evidence, and all other documentation filed in 

this case must be served on Petitioner (David Steuer) and not Mr. Jackier. 

Petitioner also failed to properly complete the Small Claims Petition, as Sections 4, 5, 

and 6 of the form were not included in Petitioner’s filing. More importantly, it appears 

that the appeal is not properly pending in the Small Claims Division based on the 

classification of the property at issue and the indicated amount in dispute.1 To that end, 

the Petition indicates that the property is classified as commercial, and that the State 

 

1 See MCL 205.762.

Page 2

MTT Docket No. 24-003386 

Page 2 of 3 

 

Equalized Value (SEV) in dispute is $170,100.2 Because the SEV in dispute exceeds 

$100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in 

dispute is incorrect, Petitioner may file an amended Small Claims Petition

Page 3

MTT

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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

FS Associates LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003386

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 267. As 

such, the appeal is not properly pending. Petitioner must pay the additional fee amount 

required for the filing of the petition within 14 days of the entry of this Order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003386

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

Page 3

STATE OF

Page 4

MT

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 10, 2024 ORDER OF DEFAULT 

 

ORDER VACATING OCTOBER 11, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it erred in issuing the 

Notice of No Action and Order of Default entered in this case on September 10, 2024, 

and the Order Extending Time to Cure Default entered on October 11, 2024, as the 

referenced notice and orders were not sent to Petitioner’s authorized representative at 

his email address of record. The Tribunal also erred in failing to identify and hold 

Petitioner in default for all of the deficiencies in the submitted Petition. As such, the 

notice and orders shall be vacated and reissued as appropriate. 

As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition 

form filed in this case identifies an authorized representative for Petitioner, Lawrence 

Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, he 

has not appeared on behalf of Petitioner. An appearance must be filed, and until the 

required appearance is filed, the answer, evidence, and all other documentation filed in 

this case must be served on Petitioner (David Steuer) and not Mr. Jackier. 

Petitioner also failed to properly complete the Small Claims Petition, as Sections 4, 5, 

and 6 of the form were not included in Petitioner’s filing. More importantly, it appears 

that the appeal is not properly pending in the Small Claims Division based on the 

classification of the property at issue and the indicated amount in dispute.1 To that end, 

the Petition indicates that the property is classified as commercial, and that the State 

 

1 See MCL 205.762.

Page 2

MTT Docket No. 24-003386 

Page 2 of 3 

 

Equalized Value (SEV) in dispute is $170,100.2 Because the SEV in dispute exceeds 

$100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in 

dispute is incorrect, Petitioner may file an amended Small Claims Petition

Page 3

MTT

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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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003386 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 10, 2024

By: Tribunal Clerk

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

1 See TTR 223(1).

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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003386 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 10, 2024

By: Tribunal Clerk

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

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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 

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003386 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 10, 2024 ORDER OF DEFAULT 

 

ORDER VACATING OCTOBER 11, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it erred in issuing the 

Notice of No Action and Order of Default entered in this case on September 10, 2024, 

and the Order Extending Time to Cure Default entered on October 11, 2024, as the 

referenced notice and orders were not sent to Petitioner’s authorized representative at 

his email address of record. The Tribunal also erred in failing to identify and hold 

Petitioner in default for all of the deficiencies in the submitted Petition. As such, the 

notice and orders shall be vacated and reissued as appropriate. 

As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition 

form filed in this case identifies an authorized representative for Petitioner, Lawrence 

Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, he 

has not appeared on behalf of Petitioner. An appearance must be filed, and until the 

required appearance is filed, the answer, evidence, and all other documentation filed in 

this case must be served on Petitioner (David Steuer) and not Mr. Jackier. 

Petitioner also failed to properly complete the Small Claims Petition, as Sections 4, 5, 

and 6 of the form were not included in Petitioner’s filing. More importantly, it appears 

that the appeal is not properly pending in the Small Claims Division based on the 

classification of the property at issue and the indicated amount in dispute.1 To that end, 

the Petition indicates that the property is classified as commercial, and that the State 

 

1 See MCL 205.762.

Page 2

MTT Docket No. 24-003386 

Page 2 of 3 

 

Equalized Value (SEV) in dispute is $170,100.2 Because the SEV in dispute exceeds 

$100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in 

dispute is incorrect, Petitioner may file an amended Small Claims Petition

Page 3

MTT

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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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003386

 

City of Detroit,

Respondent.

ORDER EXTENDING TIME TO CURE DEFAULT

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

was entered holding a party in default and the defaulted party has failed to timely cure 

that default. However, no history of deliberate delay had been established prior to that 

party being held in default. As such, the defaulted party should be given another 

opportunity to cure the default, as provided by Grimm v Treasury.1 Therefore,

IT IS ORDERED that Petitioner shall cure the default as required by the Order holding 

that party in default and file a Motion to Set Aside Default, with the appropriate filing fee, 

and proof demonstrating service of the Motion on the opposing party, within 14 days of 

the entry of this Order. 2

Failure to cure the default, as required by this Order, will result in the dismissal of the 

case, if Petitioner was held in default, or the conducting of a default hearing, if 

Respondent was held in default.3 

By:_____________ ________________________

Patricia L. Halm, Tribunal Chair

Entered: October 11, 2024

1 Grimm v Treasury, 291 Mich App 140 (2010).

2 “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,

Page 2

M

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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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003386

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and

Page 2

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

FS Associates LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-003386 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 9/19/2024, I emailed the Respondent’s Answer, Proof of Service, Assessment Notice, and 

Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Jackier Lawerence 

Jackier@JackierGould.com 

 

 

 

 

 

121 W Long Lake Rd Ste #200 

Bloomfield Hills, MI 48304 

 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

 

Deon Dismuke 

 

Dated : 9/19/2024 

 

 

Deon Dismuke 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

*** Information herein deemed reliable but not guaranteed***

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

01001046.

232,300S

232,300

20,900

211,400

2021

239,965C

242,100

30,700

211,400

2022

242,900S

242,900

31,500

211,400

2023

240,200S

240,200M

240,200

40,300

199,900

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 7.76 600 0 0

 Total Estimated Land Improvements True Cash Value = 0

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 60.00 152.00 1.0000 0.0000 0 100* 0

mid-g sq ft 9,104.000 Sq Ft 43.91 100 399,712

 * denotes lines that do not contribute to the total acreage calculation.

 60 Actual Front Feet, 0.21 Total Acres Total Est. Land Value = 399,712

Land Value Estimates for Land Table MID-G.MIDTOWN GENERAL

DD 04/02/2024 FIELD REVI

JPS 10/10/2018 DESKTOP RE

TYL 10/02/2015 TYL-ADV RE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

X

X

X

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Detroit, County of 

Wayne, Michigan

Comments/Influences

S WILLIS W 60 FT OF E 240 FT OF N 152 FT

OF PARK LOT 28 LYG W OF JOHN R & S OF

WILLIS AVE PLAT OF PARK LOTS L34 P542

DEEDS, W C R 1/59 60 X 152

Tax Description

FS ASSOCIATES LLC

30180 ORCHARD LAKE ROAD SUITE 150

FARMINGTON HILLS MI

Page 3

Bsmnt

Page 4

***

Page 5

Bsmn

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003386

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Jean-Philippe

M.I.

Last Name/Company Name/Unit of Government

Saulnier

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

2 Woodward Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-939-0127

Fax Number

E-mail Address

assessorscbdcommercial@detroitmi.gov

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

First Name

Deon

M.I.

Last Name

Dismuke

Firm Name (if any)

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3136321942

Fax Number

E-mail Address

Dismuked@detroitmi.gov

Section 3: Subject Property Information

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

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

No 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The subject property is fairly assessed and in uniformity with like properties in the City Of Detroit.

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)? 

If yes, check which BOR Petitioner attended: 

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

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? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what

Page 3

STATE OF

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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

FS Associates LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003386

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 267. As 

such, the appeal is not properly pending. Petitioner must pay the additional fee amount 

required for the filing of the petition within 14 days of the entry of this Order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003386

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

Page 3

STATE OF

Page 4

MT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

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) wit! 

pplicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

DAV LD 

L 

| sTEUER [FS Bssoirales 

(cc 

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

30186 

Orchard Lake Ref 

 suide 

ISO 

City or Town 

State 

ZIP Code 

Fring 

don 

IBID 

mx] 

4833Y 

Telephone Number J 

Fax Number 

248 

190 

YY §I 

- 

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

Donid @ Chester Gruso. Covi 

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

} 

First Name 

M.1. 

Last Name 

Land renee 

TaKier 

j 

Firm Name (if any) 

Tw deier (uid 

P.C 

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

| 

2-1 

AJ 

Long 

Le ke 

Rd 

Sle 

200 

City or Town 

J 

State 

ZIP Code 

Bloom Aeld 

[hl 

[mel 

Yg3oy 

Telephone Number 

Fax Number 

2% 

(42.6800 

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

~ Jadiev @ JodRyer Gold, cum 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[| No** 

appealing? 

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

Page 2

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: 

Qr00 04. 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Comper 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

249, 200 

Current Taxable Value as established by the BOR: 

240 200 

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

LM0, 2.0] 

Muitiply the True Cash VaKie by .5 and enterfjere. This is your contention of Assessed Value. 

710

Page 3

S

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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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003386 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 10, 2024

By: Tribunal Clerk

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

1 See TTR 223(1).

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

FS Associates LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003386 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 10, 2024

By: Tribunal Clerk

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

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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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003386

City of Detroit,

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: September 10, 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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003386

City of Detroit,

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

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.

Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

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) wit! 

pplicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

DAV LD 

L 

| sTEUER [FS Bssoirales 

(cc 

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

30186 

Orchard Lake Ref 

 suide 

ISO 

City or Town 

State 

ZIP Code 

Fring 

don 

IBID 

mx] 

4833Y 

Telephone Number J 

Fax Number 

248 

190 

YY §I 

- 

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

Donid @ Chester Gruso. Covi 

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

} 

First Name 

M.1. 

Last Name 

Land renee 

TaKier 

j 

Firm Name (if any) 

Tw deier (uid 

P.C 

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

| 

2-1 

AJ 

Long 

Le ke 

Rd 

Sle 

200 

City or Town 

J 

State 

ZIP Code 

Bloom Aeld 

[hl 

[mel 

Yg3oy 

Telephone Number 

Fax Number 

2% 

(42.6800 

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

~ Jadiev @ JodRyer Gold, cum 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[| No** 

appealing? 

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

Page 2

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: 

Qr00 04. 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Comper 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

249, 200 

Current Taxable Value as established by the BOR: 

240 200 

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

LM0, 2.0] 

Muitiply the True Cash VaKie by .5 and enterfjere. This is your contention of Assessed Value. 

710

Page 3

S

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.