Heritage Ave Properties LLC, Petitioner V City Of Albion, 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 

Heritage Ave Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003618 

 

City of Albion, 

 

Presiding Judge 

Respondent. 

 

Patricia L Halm 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003618 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 10, 2025 

sy 

 

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

GRETCHEN WHITMER 

GOVERNOR 

Heritage Ave Properties LLC 

SEE, 

i! 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

Vv 

City of Albion 

Respondent(s) 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003618 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Calhoun 

2. 

Parcel Number: 13-51-002-065-00 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

33,300 

33,300 

2025 

35,400 

34,332 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

22,000 

11,000 

11,000 

2025 

22,600 

11,300 

11,300 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 24-003618 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's 

Authorized Representative or, if none, Petitioner: 

CHW 

hessse 

Printed Nc... 

CHERYL 

Yuee 

HEHREZ 

pate: 

_(O ~F 

—A02& 

Sign 

of Krepandeity 

uthorized representative: 

4 

ail 

: 

Printed Name: Daniel Currie 

Date: October 7, 2025

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Heritage Ave Properties LLC 

SEE, 

i! 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

Vv 

City of Albion 

Respondent(s) 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003618 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Calhoun 

2. 

Parcel Number: 13-51-002-065-00 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

33,300 

33,300 

2025 

35,400 

34,332 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

22,000 

11,000 

11,000 

2025 

22,600 

11,300 

11,300 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 24-003618 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's 

Authorized Representative or, if none, Petitioner: 

CHW 

hessse 

Printed Nc... 

CHERYL 

Yuee 

HEHREZ 

pate: 

_(O ~F 

—A02& 

Sign 

of Krepandeity 

uthorized representative: 

4 

ail 

: 

Printed Name: Daniel Currie 

Date: October 7, 2025

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

MARLON I. BROWN, DPA 

DIRECTOR 

Heritage Ave Properties LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

Vv 

MTT Docket No.24-003618 

City of Albion 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Calhoun 

2. 

Parcel Number: 13-51-002-065-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

33,300 

33,300 

2025 

35,400 

34,332 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

22,000 

11,000 

11,000 

2025 

22,600 

11,300 

11,300 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 24-003618 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Lricror 

I, AP 

HEY BL 

+ 

f 

Printed Name:_/5 /X / 4 A/ 

Huts 

HeHRAEZ 

Date: 

_(O ~FT—200& 

Sign. 

of Reapondent's 

uthorized representative: 

atl 

) 

Printed Name: Daniel Currie 

Date: October 7, 2025

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

Heritage Ave Properties LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003618

City Of Albion, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 31, 2025 

HEARING TIME:

9:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003618

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a

Page 3

M

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 

Heritage Ave Properties LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003618 

Traninfo:4606 

25 

11/19/24 

City of Albion, 

: 

Chit: 

118 

Ant: 

Respondent(s) 

ID: 

HERITAGE AVE PROPERTIES LLC 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 10/3/2024 

and, if applicable, the default 

was extended on 11/6/2024 

. 

2. 

Good cause exists to set aside the default because: 

We never received the default notice and only received the order to extended it. We very 

much appreciate the opportunity to cure the default and appreciated the extension. 

3. 

| ask this Tribunal to set aside the default. 

Cally 

Party/Represéhfative 

(sigh here) 

Cheryl Mull 

[Print/type name of person signing] 

I certify that on this date 

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

opposing party or their representative. 

|

Page 2

GRETCHEN WHITMER 

GEVERNER 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLGN . BROWN, DPA 

1, ANSING, 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

* VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Donot usethis fori to apped! Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

NonsProparly tax; disputes: 

igan Tex Fribunal Rule. pu. 27713); you MUST submita copy of the notice giving rise to the appeal 

Decision or Notice of Uncapping) with’ this Small Claims Petition, if applicable. If you do.hot 

r's Contact Information 

[XN 

‘Last’ NamelCormpany Hameo 

 Fropel 

Tas 

Fax Nusither 

after ry yore Wont pret ‘to-4and bil. correspondence’ Via 84) mall 

ie 

hefz rnann 

A macd, » COim 

Bectio 

; Petitioner's Attorney/Autharized. Representative’ 's Contact information 

Last Nains 

C 

Maul] 

First Na) 

“Firwndme (Tank 

Addréss (No, ‘Steéet, P.0; Boxor Rural WA NE 

ie 

pe 

I 

Siate | ZIP Ci 

N 

- 

| Yiome, 

MUL 

gus 

+ 

lok 

has 

_ A) ) 7 

Fax Number 

Emel] Kidresaitto nokentar UpIasE youwant MTT 

to send alk corr épongence via #:niail} 

pr 

madd. COM 

tion: 3 Subject Property rtormaion 

Br fharione parcel are they contiguaye; of sdjoining® 

‘militia paccsl formdor information regarding 

spy contiguous. 

pariels;. 

Koso Wepurats appa for. sachton-contiguous or rar sang 

aoe) orysuw willis defaulted. 

Slash; ily; 67, ZIP) (if multiple; a Bddress]

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check sil that appiy) 

x True Cash and Taxable Vaiue 

[J Poverty Exemption 

pee 

: taxable Value Only (calculation) 

J Disabled Veterans Exemption 

{™ incapping of Taxable Value 

[1 eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation {other than the denial ofa 

[3 Classification 

! Principal Residence or Qualified Agricultural Exemption) 

“Section 

5: Explain the Reason for this Appeal 

true cosh 

values 

oe 

not 

ne fleck 

the actual 

value of 

¥he prog 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

An 

Did you protest the assessment at a Board of Review Bar)” LN Yas 

0 No 

1 

* 20R yau attended AND attach the BOR decision 

XDMeroh wy 

[J pecember 

. 

apovcable reason(e): 

sal required to attend 

LJ As 

«i Change Notice was not received by Petitioner 

|] Appealing a purported Clerical Error or Mutual Mistake of Fac (if yas, include explanation in Saction 6) 

[m] Appealing within 36 days of State Tax Commisaion Order 

Appealing within 35 days of recaipt of Notice of Uncapping

Page 4

STATE OF MICHIGAN 

GRETCHEN wHISMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON

Page 5

STA

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Heritage Ave Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003618 

 

City of Albion, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On November 15, 2025, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on October 3, 2024. 

 

Respondent has not filed a response to the motion. 

 

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

held in default because the Petition was not signed by Petitioner, and Petitioner’s 

authorized representative failed to complete section two of the Small Claims Petition 

form. Petitioner failed to respond and the Tribunal entered an order extending the time 

to cure on November 6, 2024. Having now filed the completed Small Claims Petition 

form, Motion to Set Aside Default, paid the required motion filing fee, and submitted a 

proof of service evidencing that the Motion to Set Aside Default was served on 

Respondent, Petitioner has complied with the Tribunal’s orders as required by TTR 231. 

As such, the Tribunal finds good cause to grant the motion and set aside the default. 

Therefore, 

 

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

 

 

 

Entered: December 23, 2024 

 

 

By _____________________________ 

smm 

 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Heritage Ave Properties LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003618 

Traninfo:4606 

25 

11/19/24 

City of Albion, 

: 

Chit: 

118 

Ant: 

Respondent(s) 

ID: 

HERITAGE AVE PROPERTIES LLC 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 10/3/2024 

and, if applicable, the default 

was extended on 11/6/2024 

. 

2. 

Good cause exists to set aside the default because: 

We never received the default notice and only received the order to extended it. We very 

much appreciate the opportunity to cure the default and appreciated the extension. 

3. 

| ask this Tribunal to set aside the default. 

Cally 

Party/Represéhfative 

(sigh here) 

Cheryl Mull 

[Print/type name of person signing] 

I certify that on this date 

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

opposing party or their representative. 

|

Page 2

GRETCHEN WHITMER 

GEVERNER 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLGN . BROWN, DPA 

1, ANSING, 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

* VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Donot usethis fori to apped! Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

NonsProparly tax; disputes: 

igan Tex Fribunal Rule. pu. 27713); you MUST submita copy of the notice giving rise to the appeal 

Decision or Notice of Uncapping) with’ this Small Claims Petition, if applicable. If you do.hot 

r's Contact Information 

[XN 

‘Last’ NamelCormpany Hameo 

 Fropel 

Tas 

Fax Nusither 

after ry yore Wont pret ‘to-4and bil. correspondence’ Via 84) mall 

ie 

hefz rnann 

A macd, » COim 

Bectio 

; Petitioner's Attorney/Autharized. Representative’ 's Contact information 

Last Nains 

C 

Maul] 

First Na) 

“Firwndme (Tank 

Addréss (No, ‘Steéet, P.0; Boxor Rural WA NE 

ie 

pe 

I 

Siate | ZIP Ci 

N 

- 

| Yiome, 

MUL 

gus 

+ 

lok 

has 

_ A) ) 7 

Fax Number 

Emel] Kidresaitto nokentar UpIasE youwant MTT 

to send alk corr épongence via #:niail} 

pr 

madd. COM 

tion: 3 Subject Property rtormaion 

Br fharione parcel are they contiguaye; of sdjoining® 

‘militia paccsl formdor information regarding 

spy contiguous. 

pariels;. 

Koso Wepurats appa for. sachton-contiguous or rar sang 

aoe) orysuw willis defaulted. 

Slash; ily; 67, ZIP) (if multiple; a Bddress]

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check sil that appiy) 

x True Cash and Taxable Vaiue 

[J Poverty Exemption 

pee 

: taxable Value Only (calculation) 

J Disabled Veterans Exemption 

{™ incapping of Taxable Value 

[1 eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation {other than the denial ofa 

[3 Classification 

! Principal Residence or Qualified Agricultural Exemption) 

“Section 

5: Explain the Reason for this Appeal 

true cosh 

values 

oe 

not 

ne fleck 

the actual 

value of 

¥he prog 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

An 

Did you protest the assessment at a Board of Review Bar)” LN Yas 

0 No 

1 

* 20R yau attended AND attach the BOR decision 

XDMeroh wy 

[J pecember 

. 

apovcable reason(e): 

sal required to attend 

LJ As 

«i Change Notice was not received by Petitioner 

|] Appealing a purported Clerical Error or Mutual Mistake of Fac (if yas, include explanation in Saction 6) 

[m] Appealing within 36 days of State Tax Commisaion Order 

Appealing within 35 days of recaipt of Notice of Uncapping

Page 4

STATE OF MICHIGAN 

GRETCHEN wHISMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON

Page 5

STA

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Heritage Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618

City Of Albion,

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. 24-003618

Page 2 of 6

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

Heritage Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618

City Of Albion,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a

Page 4

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

Heritage Ave Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618 

City Of Albion,

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 03, 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 03, 

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. 24-003618

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

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

Heritage Ave Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618 

City Of Albion,

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 03, 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

Page 4

MT

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Page 1

FROM 

CITY OF ALBION ASSESSOR 

DAN CURRIE, MAAO 

112 W CASS ST 

ALBION, MI 49224 

BOARD OF REVIEW DECISION 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

© AVE PROPERTIES LLC 

24 

PF DRIVE 

SOUTH 

HOMER MI 49245 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

13-51-002-065-00 

410 LINDEN AVE 

LINDEN AVE 207 FT SELY FROM S LINE OF ERIE ST FOR 

POB; TH SELY ON WLY LINE OF LINDEN AVE 50 FT; TH 

SWLY AT RIGHT ANGLES TO THE SAID WLY LINE OF 

LINDEN AVE 90 FT TO THE CENTER OF THE KALAMAZOO 

RIVER; TH NWLY ALONG THE CENTER OF THE 

KALAMAZOO RIVER 50 FT M/L; TH NELY AT RIGHT 

A rY TA AT ATIRTAY XT 

ASA TYR IA RAT 

480 

4 24 

‘HIS PROPERTY IS CLASSIFIED AS 

401 (RESIDENTIAL-IMPROVED) 

Fhank you for amending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

{0 compuie your assessment and taxable value. 

The Board has completed their review of parcel number 

13-51-002-065-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

INSUFEICIENT INFORMATION PROVIDED TO JUSTIFY ANY CHANGES IN VALUES. THE BOARD DETERMINED A CHANGE TO THE ASSESSMENT WAS 

NOT WARRANTED. 

2024 

ORIGINAL ASSESSED VALUE 

33,300 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

33,300 

| 

(If the above amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

33,300 

[2024 

"BOARD OF REVIEW" TAXABLE VALUE 

33,300 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review, you can further appeal to the Michigan Tax Tribunal. 

Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Please go to the Michigan Tax Tribunal Website for instructions and how to obtain a petition. 

http://www.michigan.gov/taxtrib

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003618

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Albion (CALHOUN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Daniel

M.I.

K

Last Name

Currie

Firm Name (if any)

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

112 W Cass St

City or Town

Albion

State

Michigan

ZIP Code

49224

Telephone Number

517-629-7192

Fax Number

E-mail Address

dcurrie@wcaassessing.com

Section 3: Subject Property Information

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

No

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

N/A 

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 assessed value of the subject property is correctly set at 50% of the True Cash 

Value.

Home reduced to 50% complete due to fire damage. Field review 8/23/2023.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

13-51-002-065-00

Classification of Property:

Real 

Residential

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

33300

Current Taxable Value

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

Heritage Ave Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003618

City Of Albion,

Respondent.

ORDER OF DEFAULT

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

The petition does not identify an authorized representative in section two; however, the 

petition was filed and signed by someone other than the petitioner. Petitioner or the 

representative, failed to complete section two of petition. See TTR 277. As such, the 

petition is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section and return the completed petition 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 3, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003618

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Heritage Ave Properties LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003618

City Of Albion,

Respondent.

ORDER OF DEFAULT

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

The petition does not identify

Page 4

MT

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Page 1

ry 

RECEIVED 

JUL 05 2024 

STATI OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LT 

a DPA 

- 

i 

1.ANSING 

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 

Last Name/Company Name 

) Hoy ries 

, 

Aue rope Tes 

Mailing Address 

(No . Strget, 

P.O. Box 

24977 S 

J 

BRS" 

© 

state 

ZIP Code 

Tomek 

[W"T90ys 

Telephone Nymber 

a 

_ 

Fax Number 

200 

HIE - OS ¥ 

Go. 

de 

otenter unless you want MTT to send all correspondence via e-mail) 

Chevyl-hedzmann @ gmacl 

. Com 

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

First Name 

[XB 

Last Name 

| 

Firm Name (if any) 

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

City or Town 

oo 

) [™ 

ZIP Code 

) 

Telephone Number 

Fax Number 

1 

il Address 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [] ves* 

No** 

| appealing? 

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

 file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

BN; 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

| ANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

x True Cash and Taxable Value 

[3 Poverty Exemption 

1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

i 

EE 

SE 

— 

sping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

i 

— 

SE 

| 

[T] Exemption from Taxation (other than the denial ofa 

(3 Classification 

! Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

frue 

cash 

values 

oo 

not 

ne flectH 

Ha 

actual 

value 

fF 

the prope (ty 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review wom 718 ves 

[ml] No 

| 

| 

emt 

20R you attended AND attach the BOR decision; DX Maroh 

Q vuy 

J] December 

«ve apoacable reason(s): 

quired to attend 

Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 8) 

[I] Appealing within 35 days of State ‘Tax Commission Order

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

| ANSING 

DIRECTOR 

ation Number: 12-5) - ood 065 ~~ 

Classification of Property: 

Reat 

personal 

{check one) 

Agricultural 

Commercial 

industrial 

eR 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

33,300N 

Current Taxable Value as established by the BOR: 

23 300% 

What do you believe is the fair market value {also known as EF Value)? 

22, 000 

Multiply the True Cash Value by .5 and enter Hare. “This is your contention of Assessed Value. 

LL, 000 

he Taxable Value differs fromlyour Contention of Assessed Value, enter your contention of Taxable Value. 

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

Page 4

STATE

Page 5

FRO

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

Heritage Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618

City Of Albion,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Heritage Ave Properties LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003618

City Of Albion,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 3, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

ry 

RECEIVED 

JUL 05 2024 

STATI OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LT 

a DPA 

- 

i 

1.ANSING 

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 

Last Name/Company Name 

) Hoy ries 

, 

Aue rope Tes 

Mailing Address 

(No . Strget, 

P.O. Box 

24977 S 

J 

BRS" 

© 

state 

ZIP Code 

Tomek 

[W"T90ys 

Telephone Nymber 

a 

_ 

Fax Number 

200 

HIE - OS ¥ 

Go. 

de 

otenter unless you want MTT to send all correspondence via e-mail) 

Chevyl-hedzmann @ gmacl 

. Com 

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

First Name 

[XB 

Last Name 

| 

Firm Name (if any) 

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

City or Town 

oo 

) [™ 

ZIP Code 

) 

Telephone Number 

Fax Number 

1 

il Address 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [] ves* 

No** 

| appealing? 

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

 file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

BN; 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

| ANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

x True Cash and Taxable Value 

[3 Poverty Exemption 

1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

i 

EE 

SE 

— 

sping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

i 

— 

SE 

| 

[T] Exemption from Taxation (other than the denial ofa 

(3 Classification 

! Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

frue 

cash 

values 

oo 

not 

ne flectH 

Ha 

actual 

value 

fF 

the prope (ty 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review wom 718 ves 

[ml] No 

| 

| 

emt 

20R you attended AND attach the BOR decision; DX Maroh 

Q vuy 

J] December 

«ve apoacable reason(s): 

quired to attend 

Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 8) 

[I] Appealing within 35 days of State ‘Tax Commission Order

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

| ANSING 

DIRECTOR 

ation Number: 12-5) - ood 065 ~~ 

Classification of Property: 

Reat 

personal 

{check one) 

Agricultural 

Commercial 

industrial 

eR 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

33,300N 

Current Taxable Value as established by the BOR: 

23 300% 

What do you believe is the fair market value {also known as EF Value)? 

22, 000 

Multiply the True Cash Value by .5 and enter Hare. “This is your contention of Assessed Value. 

LL, 000 

he Taxable Value differs fromlyour Contention of Assessed Value, enter your contention of Taxable Value. 

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

Page 4

STATE

Page 5

FRO

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