Gourmet Food Holdings LLC, Petitioner Vs. Township Of Clinton, 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

Gourmet Food Holdings LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002694

Township Of Clinton,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not complete and file a statement to Respondent by February 20 of the 

tax year at issue, or alternatively, file a late application directly with the March Board of 

Review. MCL 211.9o. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-002694

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gourmet Food Holdings LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002694

Township Of Clinton,

Respondent.

ORDER OF DISMISSAL

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

Petitioner did not complete and file a statement to Respondent by February 20 of the 

tax year at issue, or alternatively, file a late application directly with the March Board of 

Review. MCL 211.9o. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-002694

Page 4 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 3, 2025

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

Page 5

STATE

Page 6

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

TAX APPEAL PETITION FORM

NON-PROPERTY TAX

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Individual

First Name

Gourmet Food Holdings LLC Abouljoud

M.I.

Last Name/Company Name

Abouljoud

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

19775 15 Mile Road

City or Town

Clinton Township

State

Michigan

ZIP Code

48035

Telephone Number

313-432-2121

Fax Number

E-mail Address

tarek@tetafoods.com

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

First Name

Tarek

M.I.

Last Name

Abouljoud

Firm Name (if any)

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

1365 Berkshire rd

City or Town

GROSSE POINTE PARK

State

Michigan

ZIP Code

48230

Telephone Number

248-703-5018

Fax Number

E-mail Address

tarek@tetafoods.com

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the 

Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, 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 3: Explain the Reason for this Appeal

My CPA instructed me to file form L-4175 and my property was assessed at $103,424, which is an amount that is exempt from personal property taxes. However, 

my CPA did not provide the tax exemption form under MCL 211.9o to sign and submit with my filings. I did not know anything about the exemption form that 

needed to be filed. The first week of July, I received a notice from the city of Clinton Township notifying me that I owe taxes, which I did not expect because the 

assessment value of my equipment is at $103,424, which falls within the exemption range of $80,000-180,000. I would appreciate if the tribunal of Michigan would 

reconsider the tax exemption on my personal property. I have attached a signed certificate of exemption, including the personal statement property statement for 

2025. 

Section 4: Assessment Information

Type of Tax Being Assessed:

Assessment Number(s):

Check all that are being appealed:

Check what action prompted this appeal: (Check one)

If “other,” explain:

List the Amounts being levied:

Tax 1818.68

Interest 0

Penalty 0

List the refund sought, if any:

List your Contentions: 

Tax 1818.68

Interest 0

Penalty 0

Fee Information

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Tarek Abouljoud

/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

Gourmet Food Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002694

Township Of Clinton,

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 281. 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 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Gourmet Food Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002694

Township Of Clinton,

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 281. 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 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gourmet Food Holdings LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002694

Township Of Clinton,

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 281. 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 3, 2025

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

Michigan Department of Treasury 

5076 (Rev, 00-24) 

Parcel Number 

11-16-40-300-530 

Small Business Property Tax Exemption Claim Under MCL 211.90 

This form is 10 be filed with the local unit (City or Township) where the personal property is located. Please contact the local unit where 

the personal property Is located for their mailing address. This form IS NOT to be mailed to the Michigan Department of Treasury or 

Michigan State Tax Commission. This form must be filed no later than February 20, 2025 (postmark is acceptable), Late filed forms 

may 

be filed directly 

with the 2025 March Board 

of Review prior to the closure of the March Board, 

This form must be filled outin it's entirety. Failure to fl out the form completely 

can be cause for denial of the exemption. Taxpayers shouid 

pay particular attention to including 

contact information, including phone number 

and email address. 

General Information 

Business Name 

Gouret Food Holdings LLC 

Name and Maing Address of Owner(s] or Pariners (1 sole proprsionig or partners) - SEACH 

a separale shoal fl necessary 

Tarek Abouljoud 

19775 15 Mile rd 

Clinton Twp, 

MI 48035 

Name of Local Und of Government 

County Where the Property i Located 

City 

Towle Clinton 

Vitage 

Macomb 

Parcel Number 

Assumed Name(s) Used by Logal Erty (f any) 

Owner Telephone Number 

16-11-40-300-530 

Teta Foods 

(248) 703-5018 

Date Bussness Began in Local Tax Calecting Lint 

Descriptan of Owner's Busingss Actoly 

03/31/2011 

Food Manufacturing 

Name, Telephone Number and Email Address of the Person in Charge of Paranal Property Reconds 

Address Whare Parsonal Property Records are Kept 

Tarek Abouljoud 

313-432-21221 

u ord Saris Rd Grosse Pointe 

Names of all other businesses having personal property, includng any leasehold rrprovemants assessed as parsonal propery at the kacaton(s) included in ths form. 

{iach Sckomicnel iat 

a4 Hieceimry.} 

List all addresses 

whore any personal 

propery owned by. l0ased to, of in Mo POSSE33I0N of the owner listed pbove of a related ently is located wishin the: local Lax collecting 

SETS 

TS le 

Ree) 

Value af Personal Property 

[7] he True Gann Vaiue of ail Personal Property. as defined by MCL 211.90, cated within the local tax 

| Vabwe of Personal Property 

collecting 

unit indicated above, that 

is owned by, leased 

Io, or in the possession 

of the owner 

or related 

enity, was loss than $80,000 

on Decernber 31, 2024. (Ender value 

at right | 

The True Cash Value of all Personal Property, as defined by MCL 211 So, located with 

the local tax 

Vaso of Personal Proparty 

colectng unit indicated above, that is owned by, leased to, of in the possession of the owner of related 

103,424 

entity, was equal to or greater than $80,000 and less than $180,000 on December 31, 2024, (i checked, 

attach a copy of Form 632, “2025 Personal Property Statement,” to this form. Enter value at nght } 

The undersigned 

corrfios that 

1. 

| am tne cwner of the commercial personal property and/or industrial personal property beng claimed as exempt of | 8m the duly authorized agent. 

2 

The following procedures wone used 10 determine that the True Cash Value of the Elgible Personal Property on December 31, 2024 

8) 

The determination of True Cash Value was based on he State Tax Commession’s recommended valuation procedures as set forth on Form B32 (L-4175). “Personal 

Property Statement” 

ib) 

The determination of True Cash Value includes afl assessable personal property. located within the city of lownship isied on this form that is owned by, leased 

ko, or 

in the possession of he owner or related entity. This shall include all rade fixtures and may inclucs lnasehold improvements Hol aisessed as. real property. Altach an 

explanation i not all personal propery is included. 

3 

|undarsiand that according 1 MCL 211.80, 

| am required 10 maintain and 

provi 

fo books and © 

Tor sud puipasss as provided in section 22, 

4. 

All 

of the information contained within Form S078 is true and accurate and 16 the bes! of my knowledge and bole, 82d | acknowledge a fraudulent claim for exemption under 

MCL 211 So is subject 

to the penalties as provided 

for in section 21(2). 

Primed Nama 

Tide 

Tarek Abouljoud 

Member 

= 

Sgriature 

Dale 

—Te—% 

| 07/07/2025 

Date Hecevad

Page 2

“SN Mike Allo, Treasurer 

2025SUMMER TAX STATEMENT 

ownship of 

Clinton 

. 

CLINTON 40700 Romeo Plank Roed 

Payment Deadline: September 15th, 2025 

Clinton Township, MI 48038 

Mall and dropbox payments must be received in the 

586-286-9313 | treasurer@clintontownship.com 

Treasurer's Office by the end of the business day. 

Hours: Mon. - Fil, 8:30 AM - 4:30 PM 

PARCEL NUMBER: 16-1140-300-530 

PRE/MBIE% | TAXABLE VALUE | STATE EG VALUE 

SCHOOL DISTRICT: 50070 

CLINTONDALE COMM SCHOOLS 

on 

mrs 

2.700 

PROPERTY ADDRESS: 

19775 15 MILE RD 

apr 

OFAROND Comm. Sn. 

TAXPAYER: 

TETAFOODS 

MILLAGE 

AMOUNT 

GOURMET FOOD HOLDINGS LLG 

SCHOOL DEBT 

13.00000 

672.10 

LEGAL DESCRIPTION 

SCHOOL OPERATING 

5.786000 

208.82 

PERSONAL PROPERTY 

STATE EDUCATION 

6.00000 

310.20 

MACOMB ISD 

457270 

236.40 

MACOMB ISD-DEBT 

0.17000 

8.78 

COLLEGE OPER 

1.38990 

71.85 

COUNTY OPERATING 

4.26560 

220.53 

TOTAL TAX 

1,818.68 

Make checks payable to: CLINTON TOWNSHIP TREASURER 

Write Parcel Number 

on Check. Payment 

on an incorrect parcel 

cannot be refunded or adjusted. 

Partial payments are accepted. 

After Sept. 15th, 1% interest/month applies. 

[VERE AT 

Pay Online at www.clintontownship.com 

Provided at taxpayer expense. 

Return Bottom Portion of the Bill With Your Payment ~~ TTTTIImETEEEE 

dataicec od 

2025 SUMMER TAX 

DR MIKE AIELLO, TREASURER 

CHARTER TWP OF CLINTON - TAX BILL 

AMOUNT DUE 

1,818.68 

40700 ROMEO PLANK ROAD 

CLINTON TOWNSHIP, MI 48038 

(HTLV 

CHT 

0m? 

2K, 

MI 

48230-1037 

fpf Ilsa eff

Page 3

Mchigan Department of Treasury 

rer's Copy 

foals! 

of Public Act 206 of 1893 

rgbins 

ni rend fo Sh 

: aes 

« Approved by the Stats Tax Commission August 20, 2024, 

 L15-11-40-300-530 

47s 

2025 Personal

Page 4

6

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

TAX APPEAL PETITION FORM

NON-PROPERTY TAX

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Individual

First Name

Gourmet Food Holdings LLC Abouljoud

M.I.

Last Name/Company Name

Abouljoud

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

19775 15 Mile Road

City or Town

Clinton Township

State

Michigan

ZIP Code

48035

Telephone Number

313-432-2121

Fax Number

E-mail Address

tarek@tetafoods.com

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

First Name

Tarek

M.I.

Last Name

Abouljoud

Firm Name (if any)

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

1365 Berkshire rd

City or Town

GROSSE POINTE PARK

State

Michigan

ZIP Code

48230

Telephone Number

248-703-5018

Fax Number

E-mail Address

tarek@tetafoods.com

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the 

Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, 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 3: Explain the Reason for this Appeal

My CPA instructed me to file form L-4175 and my property was assessed at $103,424, which is an amount that is exempt from personal property taxes. However, 

my CPA did not provide the tax exemption form under MCL 211.9o to sign and submit with my filings. I did not know anything about the exemption form that 

needed to be filed. The first week of July, I received a notice from the city of Clinton Township notifying me that I owe taxes, which I did not expect because the 

assessment value of my equipment is at $103,424, which falls within the exemption range of $80,000-180,000. I would appreciate if the tribunal of Michigan would 

reconsider the tax exemption on my personal property. I have attached a signed certificate of exemption, including the personal statement property statement for 

2025. 

Section 4: Assessment Information

Type of Tax Being Assessed:

Assessment Number(s):

Check all that are being appealed:

Check what action prompted this appeal: (Check one)

If “other,” explain:

List the Amounts being levied:

Tax 1818.68

Interest 0

Penalty 0

List the refund sought, if any:

List your Contentions: 

Tax 1818.68

Interest 0

Penalty 0

Fee Information

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Tarek Abouljoud

/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.