Fs Associates LLC, Petitioner V City Of Detroit, Respondent

Page 1

in 

Petitioner’s Appearance of Counsel 

FEB 04 2025 

FS Associates LLC v City of Detroit 

ki 

MTT Docket No. 24-003388 

MICHIGA 15, ; 

RIB 

STATE OF MICHIGAN VAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003388 

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 4t St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s Co 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: Lhd 

: 

d: 1/29/2025 

Joshua T. Shillair, Esq. for Colliers Intemational 

David L. Steuer 

/

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003388 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ES Associates LL.C, 

Petitioner, 

v 

MTT Docket No. 24-003388 

City of Detroit, 

Respondent. 

Joshua T. Shillair, Esq., (P72674) 

Of Colliers International 

Representative for Petitioner 

400 W 4% St, Suite 350 

Royal Oak, MI 48067 

0: 248-226-1632 

C: 517-202-5500 

F: 248-226-1633 

Joshua.shillair@colliers.com 

City of Detroit 

Assessor’s Office 

Representative for Respondent 

2 Woodward Ave, Suite 804 

CAYMC 

Detroit, MI 48226 

0: 313-224-3011 

assessorscbdcommercial@detroitmi.gov 

dismuked@detroitmi.gov 

PETITIONER’S MOTION FOR RECONSIDERATION 

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

Page 3

Petitioner’s

Page 4

Ex

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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. 24-003388 

 

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

Page 2

M

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Page 1

in 

Petitioner’s Appearance of Counsel 

FEB 04 2025 

FS Associates LLC v City of Detroit 

ki 

MTT Docket No. 24-003388 

MICHIGA 15, ; 

RIB 

STATE OF MICHIGAN VAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003388 

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 4t St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s Co 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: Lhd 

: 

d: 1/29/2025 

Joshua T. Shillair, Esq. for Colliers Intemational 

David L. Steuer 

/

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003388 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ES Associates LL.C, 

Petitioner, 

v 

MTT Docket No. 24-003388 

City of Detroit, 

Respondent. 

Joshua T. Shillair, Esq., (P72674) 

Of Colliers International 

Representative for Petitioner 

400 W 4% St, Suite 350 

Royal Oak, MI 48067 

0: 248-226-1632 

C: 517-202-5500 

F: 248-226-1633 

Joshua.shillair@colliers.com 

City of Detroit 

Assessor’s Office 

Representative for Respondent 

2 Woodward Ave, Suite 804 

CAYMC 

Detroit, MI 48226 

0: 313-224-3011 

assessorscbdcommercial@detroitmi.gov 

dismuked@detroitmi.gov 

PETITIONER’S MOTION FOR RECONSIDERATION 

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

Page 3

Petitioner’s

Page 4

Ex

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

in 

Petitioner’s Appearance of Counsel 

FEB 04 2025 

FS Associates LLC v City of Detroit 

ki 

MTT Docket No. 24-003388 

MICHIGA 15, ; 

RIB 

STATE OF MICHIGAN VAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

FS Associates LLC, 

Petitioner, 

v 

MTT Docket No. 24-003388 

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 4t St, Suite 350 

Southfield, MI 48067 

Office: 248-226-1632 

Cell: 517-202-5500 

Fax: 248-226-1633 

Joshua.shillair@colliers.com 

Petitioner’s Co 

Petitioner’s Consent to Counsel’s Appearance 

Signed: 

Dated: 1/29/2025 

Signed: Lhd 

: 

d: 1/29/2025 

Joshua T. Shillair, Esq. for Colliers Intemational 

David L. Steuer 

/

Page 2

Petitioner’s Motion for Reconsideration & Proof of Service 

FS Associates LLC v City of Detroit 

MTT Docket No. 24-003388 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ES Associates LL.C, 

Petitioner, 

v 

MTT Docket No. 24-003388 

City of Detroit, 

Respondent. 

Joshua T. Shillair, Esq., (P72674) 

Of Colliers International 

Representative for Petitioner 

400 W 4% St, Suite 350 

Royal Oak, MI 48067 

0: 248-226-1632 

C: 517-202-5500 

F: 248-226-1633 

Joshua.shillair@colliers.com 

City of Detroit 

Assessor’s Office 

Representative for Respondent 

2 Woodward Ave, Suite 804 

CAYMC 

Detroit, MI 48226 

0: 313-224-3011 

assessorscbdcommercial@detroitmi.gov 

dismuked@detroitmi.gov 

PETITIONER’S MOTION FOR RECONSIDERATION 

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

Page 3

Petitioner’s

Page 4

Ex

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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. 24-003388 

 

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

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. 24-003388 

City of Detroit,

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 November 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 November 

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: December 5, 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. 24-003388

Page 2 of 4

PROOF OF SERVICE

I certify that a copy of the

Page 3

STATE

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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

Page 3

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

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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388 

City of Detroit,

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 September 16, 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 September 

16, 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: October 22, 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. 24-003388

Page 2 of 4

PROOF OF SERVICE

I certify that a copy of

Page 3

STAT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

FS Associates LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388

City of Detroit,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or

Page 2

MTT

Page 3

STATE

Page 4

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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388

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 16, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003388

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

Page 3

STATE

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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388 

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. 24-003388 

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

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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. 24-003388 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT 

 

ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL 

 

ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE 

DEFAULT 

 

NOTICE OF NO ACTION 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

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

and Order of Partial Dismissal entered on September 16, 2024, and the Order 

Extending Time to Cure Default entered on October 22, 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, Mr. 

Jackier 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 and Mr. Jackier. 

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

Page 2

MTT Docket No. 24-003388 

Page 2 of 3

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. 24-003388 

City of Detroit,

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 September 16, 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 September 

16, 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: October 22, 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. 24-003388

Page 2 of 4

PROOF OF SERVICE

I certify that a copy of

Page 3

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003388

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

Page 2

MTT

Page 3

STATE

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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. 24-003388 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 10/1/2024, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, 

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 

 

 

 

 

 

 

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 : 10/1/2024 

 

 

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:

01001045.

252,100S

252,100

55,800

196,300

2021

260,419C

277,800

81,500

196,300

2022

273,439C

280,100

83,800

196,300

2023

229,900S

229,900M

229,800

44,200

185,600

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 2000 20 3,104

 Total Estimated Land Improvements True Cash Value = 3,104

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 55.00 152.00 1.0000 0.0000 0 100* 0

mid-g sq ft 8,360.000 Sq Ft 44.41 100 371,265

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

 55 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 371,265

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

DD 04/02/2024 FIELD REVI

JPS 05/17/2018 REASSESSME

ML 08/04/2016 REASSESSME

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

Page 3

Bsmnt Insul.

Thickness

 (40) Exterior

Page 4

*

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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. 24-003388

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 in uniformity and fairly assessed 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

Page 3

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003388

City of Detroit,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or

Page 2

MTT

Page 3

STATE

Page 4

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. 24-003388

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 16, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003388

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

Page 3

STATE

Page 4

MT

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 

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) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.i. 

Last Name/Company Name 

Ded 

L 

STEUER 

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

20180 

Orchard ( 

Rd 

Sle 

Cityor T 

or Town 

State 

ZIP Code 

208 190 yg 

E-mail Eh 

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

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

First Name 

Last Name 

Loadre nce. 

Tuk’ ved” 

Firm Name (if any) 

Tak Le 

Goold, p.C. 

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

12) 

WJ 

Lowy Lake 

Rs 

sl 200 

City i 

31, 

State 

ZIP Code 

laom Bele 

i: Ws 

Mx 

E304 

Bb Number 

Fax Number 

L492. 0500 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Pres 

2 Nox 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Issues Being Appealed (check 

ail that appiy) 

Hare Cash and Taxable Value 

(OJ Poverty Exemption 

[1] Taxabie Value Only (calculation) 

[J Disabled Veterans Exemption 

In| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

|] Exemption from Taxation (other than the denial of a 

JX Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason

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.

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. 24-003388 

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. 24-003388 

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

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

FS Associates LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003388

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. 24-003388

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been

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 

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) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.i. 

Last Name/Company Name 

Ded 

L 

STEUER 

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

20180 

Orchard ( 

Rd 

Sle 

Cityor T 

or Town 

State 

ZIP Code 

208 190 yg 

E-mail Eh 

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

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

First Name 

Last Name 

Loadre nce. 

Tuk’ ved” 

Firm Name (if any) 

Tak Le 

Goold, p.C. 

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

12) 

WJ 

Lowy Lake 

Rs 

sl 200 

City i 

31, 

State 

ZIP Code 

laom Bele 

i: Ws 

Mx 

E304 

Bb Number 

Fax Number 

L492. 0500 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Pres 

2 Nox 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Issues Being Appealed (check 

ail that appiy) 

Hare Cash and Taxable Value 

(OJ Poverty Exemption 

[1] Taxabie Value Only (calculation) 

[J Disabled Veterans Exemption 

In| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

|] Exemption from Taxation (other than the denial of a 

JX Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason

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.