Gazaleh Nekui, Petitioner V Michigan Department Of Treasury, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Gazaleh Nekui, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003587 

 

Michigan Department of Treasury, 

 

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 October 1, 2024, because Petitioner did not submit the required Small Claims 

petition on the updated petition form or submit a copy of the notice giving rise to the 

appeal. On November 6, 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. 24-003587 

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 Michigan Court of 

Appeals. 

 

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

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

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

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

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

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

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

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

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

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: December 5, 2024 

 

 

By _____________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

Michigan Department of Treasury,

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: November 13, 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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

Michigan Department of Treasury,

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: November 13, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

John K Maloney

John K Maloney

118 Walnut

Rochester , MI 48307

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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

City Of Rochester,

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

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

Page 2

MTT Docket No. 24-003587

Page 2 of 9

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 6, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

City Of Rochester,

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

Judgment. Visit the Tribunal’s ADR webpage for more

Page 4

MTT

Page 5

John

Page 6

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

Gazaleh Nekui, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587 

City Of Rochester,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 01, 2024.1 Petitioner was 

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

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

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

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

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

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 01, 

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

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

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

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 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. 24-003587

Page 2 of 7

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

John K Maloney

John K Maloney

118 Walnut

Rochester , MI 48307

Page 4

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

Gazaleh Nekui, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587 

City Of Rochester,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 01, 2024.4 Petitioner was 

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

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

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

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

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

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 01, 

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

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

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

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 5

MTT Docket No. 24-003587

Page 5 of 7

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 6

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

Gazaleh Nekui, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587 

City Of Rochester,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 01, 2024.7 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

Page 7

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 24-003587

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Oakland (OAKLAND)

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

First Name

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Parcel Identification Number(s):

1

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) 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

Section 4: Explain Your Answer to this Appeal

NOTICE OF DENIAL WAS ISSUED BY DEPARTMENT OF TREASURY AND NOT RESPONDENT. DEPARTMENT OF TREASURY NOTIFIED 

RESPONDENT ON OCTOBER 27, 2023 THAT THEY ISSUED A STATE DENIAL OF THE PRINCIPAL RESIDENCE EXEMPTION FOR TAX YEARS 2020 

THROUGH 2023 FOR THE SUBJECT PARCEL. RESPONDENT REMOVED PRE FOR TAX YEARS 2020 THROUGH 2023 ON NOVEMBER 6, 2023. 

PRE MCL 211.7CC(8): AN OWNER MAY APPEAL THE DENIAL OF A CLAIM OF EXEMPTION TO THE DEPARTMENT OF TREASURY WITHIN 35 

DAYS OF RECEIPT OF DENIAL.

DUE TO THE DEPARTMENT OF TREASURY ISSUING THE DENIAL OF THE PRE, THE MICHIGAN TAX TRIBUNAL LACKS JURISDICTION TO 

HEAR THIS DOCKET.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2020-2023

Check what action prompted this appeal:

Department of Treasury

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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

Gazaleh Nekui,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003587

City Of Rochester,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this Order. 

Furthermore, Petitioner failed to file an updated Tribunal petition form. As such, the 

petition is not properly pending. Petitioner must complete and return a current petition 

form within 14 days of the entry of this Order. The petition shall note the docket number 

assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed 

on the assigned docket number as an “Amended Petition.” Small Claims petition forms 

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

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 1, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003587

Page 2 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

John K Maloney

John K Maloney

118 Walnut

Rochester , MI 48307

Page 4

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

Gazaleh Nekui,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003587

City Of Rochester,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this Order. 

Furthermore, Petitioner failed to file an updated Tribunal petition form. As such, the 

petition is not properly pending. Petitioner must complete and return a current petition 

form within 14 days of the entry of this Order. The petition shall note the docket number 

assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed 

on the assigned docket number as an “Amended Petition.” Small Claims petition forms 

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

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 1, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003587

Page 5 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

submission. A submission by personal service is

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

OTLEWSKI AND MALONEY, P.C. 

J. Doug Otlens 

ATTORNEYS AT LAW 

John K. Maloney 

118 WALNUT STREET © ROCHESTER, MICHIGAN 48307 © (248) 651-6040 * FAX (248) 651-3005 

WWW.OTLEWSKIANDMALONEYPC.COM 

June 24,2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Parcel No. 68-15-11-329-002 

Dear Sir or Madam 

Enclosed please find a Property Tax Appeal Petition Form and check in the amount of 

$25.00 for the cost of filing. 

Please contact my office with any questions or concerns. 

Very Truly Yours, 

OTLEWSKI AND MALONEY P.C.

Page 2

STATE OF MICHIGAN 

c 

M 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed fo provide the information requested, please use a separale sheet. 

1. Pefitioner(s} Name and Address 

2. Agent or Attorney (if any) Name and Address 

Gazaleh Nekui 

John K. Maloney 

417 Parkdale, Unit 4 

118 Walnut 

Rochester, Mi 48307-1630 

Rochester, MI 48307 

Petitioner's Daytime Phone No,_(804) 441-7788 

Agent/Attorney Phone No.__(804) 441-7788 

Residential 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. 

Classification of property 

esigentia 

personal utility, developmental) 

4. Location of Property: 

City Rochester 

Local School District: 

County_Oakland 

oR 

ship 

Rochester 

5. 

Did Petitioner protest to the Board of Review? 

[4 

) 

Yes 

© 

No 

If no, please check all applicable reasons below and explain in the 

space provided, 

1 The Assessment Change Notice was not propery sent to Petitioner prior to the March Board of Review. 

[| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[|] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Pefitioner request a Poverty Exemption at the Board of Review? 

[9] 

Yes 

[0] 

No 

7. Check the reason for this appeal and explain in the space provided. 

|] The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.} 

1] The property's taxable value only is incorrect, 

the uncapping of the property's taxable value is improper. 

Petitioner was denied a property tax exemption. 

1 Petitioner was denied a poverty exemption. 

8. 

Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

68-15-11-329-002 

2020 

$48,410.00 

$48,410.00 

68-15-11-329-002 

2021 

$52,590.00 

$52,590.00 

68-15-11-329-002 

2022 

$53,980.00 

$53.980.00 

68-15-11-329-002 

2023 

 |$56,740.00 

$56,670.00

Page 3

: 

9. 

Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

68-15-11-329-002 

2020 

$48,410.00 

68-15-11-3298-002 

2021 

$52,590.00 

68-15-11-329-002 

2022 

$53,980.00 

68-15-11-329-002 

2023 

$56,740.00 

10. 

Explain the basis of your appeal. 

Owner is wrongfully denied Principal Residence Exemption for 2020, 2021, 2022, 2023 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

Oo Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fo) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

A 

fe — 

If using an agent or attorney, only agent or attorney is required to sign: 

V4 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM 

WITH 

JAVO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, Mt 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not diseriminate against 

ghy ifdividual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with re ifg, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 4

OTLEWSKI AND MALONEY, P.C. 

ATTORNEYS AT LAW 

118 WALNUT 

ROCHESTER, MICHIGAN 48307 

METROPLEX MI 480 

25 JUN 2024 PM 15 L 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

City Of Rochester,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 1, 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

John K Maloney

John K Maloney

118 Walnut

Rochester , MI 48307

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gazaleh Nekui,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003587

City Of Rochester,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 1, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

OTLEWSKI AND MALONEY, P.C. 

J. Doug Otlens 

ATTORNEYS AT LAW 

John K. Maloney 

118 WALNUT STREET © ROCHESTER, MICHIGAN 48307 © (248) 651-6040 * FAX (248) 651-3005 

WWW.OTLEWSKIANDMALONEYPC.COM 

June 24,2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Parcel No. 68-15-11-329-002 

Dear Sir or Madam 

Enclosed please find a Property Tax Appeal Petition Form and check in the amount of 

$25.00 for the cost of filing. 

Please contact my office with any questions or concerns. 

Very Truly Yours, 

OTLEWSKI AND MALONEY P.C.

Page 2

STATE OF MICHIGAN 

c 

M 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed fo provide the information requested, please use a separale sheet. 

1. Pefitioner(s} Name and Address 

2. Agent or Attorney (if any) Name and Address 

Gazaleh Nekui 

John K. Maloney 

417 Parkdale, Unit 4 

118 Walnut 

Rochester, Mi 48307-1630 

Rochester, MI 48307 

Petitioner's Daytime Phone No,_(804) 441-7788 

Agent/Attorney Phone No.__(804) 441-7788 

Residential 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. 

Classification of property 

esigentia 

personal utility, developmental) 

4. Location of Property: 

City Rochester 

Local School District: 

County_Oakland 

oR 

ship 

Rochester 

5. 

Did Petitioner protest to the Board of Review? 

[4 

) 

Yes 

© 

No 

If no, please check all applicable reasons below and explain in the 

space provided, 

1 The Assessment Change Notice was not propery sent to Petitioner prior to the March Board of Review. 

[| Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[|] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Pefitioner request a Poverty Exemption at the Board of Review? 

[9] 

Yes 

[0] 

No 

7. Check the reason for this appeal and explain in the space provided. 

|] The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.} 

1] The property's taxable value only is incorrect, 

the uncapping of the property's taxable value is improper. 

Petitioner was denied a property tax exemption. 

1 Petitioner was denied a poverty exemption. 

8. 

Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

68-15-11-329-002 

2020 

$48,410.00 

$48,410.00 

68-15-11-329-002 

2021 

$52,590.00 

$52,590.00 

68-15-11-329-002 

2022 

$53,980.00 

$53.980.00 

68-15-11-329-002 

2023 

 |$56,740.00 

$56,670.00

Page 3

: 

9. 

Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

68-15-11-329-002 

2020 

$48,410.00 

68-15-11-3298-002 

2021 

$52,590.00 

68-15-11-329-002 

2022 

$53,980.00 

68-15-11-329-002 

2023 

$56,740.00 

10. 

Explain the basis of your appeal. 

Owner is wrongfully denied Principal Residence Exemption for 2020, 2021, 2022, 2023 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

Oo Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fo) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

A 

fe — 

If using an agent or attorney, only agent or attorney is required to sign: 

V4 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM 

WITH 

JAVO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, Mt 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not diseriminate against 

ghy ifdividual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with re ifg, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 4

OTLEWSKI AND MALONEY, P.C. 

ATTORNEYS AT LAW 

118 WALNUT 

ROCHESTER, MICHIGAN 48307 

METROPLEX MI 480 

25 JUN 2024 PM 15 L 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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