Hightech Petroleum LLC, Petitioner V City Of Detroit, 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 

Hightech Petroleum LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003463 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

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, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No.24-003463 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

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

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

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

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

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

9.47%, and (xviii) 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: July 17, 2025 

tr 

 

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

Hightech Petroleum LLC 

Petitioner, 

MTT Docket No. 24-003463 

City of Detroit 

Respondent, 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

ih 

The case is pending in the ___ Entire Tribunal OR 

X 

Small Claims Division. 

2. 

The subject property is in _ WAYNE 

County. 

3 

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

Property Parcel No. 16008642-5 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

569,600 

284,800 

271,314 

5. 

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

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

400,000 

200,000 

200,000

Page 2

Docket #- 24-003463 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

7 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc...) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to PropTax America for distribution. 

Refund payments shall be forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, MI 48127 

Signature of 

Petitioners Authorized Representative 

or, if’ none, Petitioner: 

iin 

Sam Miller 

/ PropTax America 

Date: 7/15/2025 

- 

Signature of Respondent’s authorized representative: 

Des Drainesfn 

Printed Name 

Deon Dismuke 

Date: 7/15/25 

[Consent Judgment will be prepared by the Tribunal.]

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 & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

Hightech Petroleum LLC 

Petitioner, 

MTT Docket No. 24-003463 

City of Detroit 

Respondent, 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

ih 

The case is pending in the ___ Entire Tribunal OR 

X 

Small Claims Division. 

2. 

The subject property is in _ WAYNE 

County. 

3 

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

Property Parcel No. 16008642-5 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

569,600 

284,800 

271,314 

5. 

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

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

400,000 

200,000 

200,000

Page 2

Docket #- 24-003463 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

7 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc...) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to PropTax America for distribution. 

Refund payments shall be forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, MI 48127 

Signature of 

Petitioners Authorized Representative 

or, if’ none, Petitioner: 

iin 

Sam Miller 

/ PropTax America 

Date: 7/15/2025 

- 

Signature of Respondent’s authorized representative: 

Des Drainesfn 

Printed Name 

Deon Dismuke 

Date: 7/15/25 

[Consent Judgment will be prepared by the Tribunal.]

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hightech Petroleum LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003463

City of Detroit, 

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:

August 6, 2025 

HEARING TIME:

2:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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. 24-003463

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. A party is 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 dressing in appropriate clothing for in-person 

hearings. 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 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 the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 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 different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003463

Page 3 of 12

poverty exemption. If the motion is not granted or the

Page 4

MTT

Page 5

STATE

Page 6

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hightech Petroleum LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003463

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

judge and 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. 24-003463

Page 2 of 8

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 15, 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

Hightech Petroleum LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003463

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

Judgment. Visit the Tribunal’s ADR webpage

Page 4

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Hightech Petroleum LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-003463 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 9/23/2024, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

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

 

Sam Miller 

Nassaco123@Yahoo.com 

 

 

 

 

 

 

26923 Havelock 

Dearborn Heights, MI 48127 

 

 

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

 

 

 

Deon Dismuke 

 

Dated : 9/23/2024 

 

 

Deon Dismuke 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

0

00

569,561.00

MARKET VALUE

QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon may be directed to 

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2024 Inflation Rate Multiplier is: 1.05

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS/WAS NOT a transfer of ownership on this property in 

1. TAXABLE VALUE (Current amount is tentative):

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

Legal Description:

19,900

284,800

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

19,900

PROPERTY ADDRESS

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

DETROIT MI 48221

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a 

model assessment noƟce to be used by the local assessor.

L-4400

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

16008642-5

HIGHTECH PETROLEUM LLC

10001 W SEVEN MILE

10001 W 7 MILE ROAD

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

258,395

271,314

12,919

2. ASSESSED VALUE:

284,800

264,900

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

264,900

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

S SEVEN MILE RD 40 THRU 37 E 10 FT 36 EXCEPT SEVEN MILE ROAD AS WD HOPPERS COLLEGE PARK SUB L47 

P70 PLATS, W C R 16/407 107 X 86.16A

201 (COMMERCIAL-IMPROVED)

$0

2023

2024

Page 3

GENERAL INFORMATION ABOUT TAXABLE VALUES SHOWN IN THIS NOTICE 

Property taxes are calculated based on the Taxable Value (Line 1) of the property. State Equalized Value is the 

Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of 

market value. 

Any increase in Taxable Value shown in the “Change from Prior Year to Current Year” Column, does not 

indicate the amount of change in your taxes. The change in your tax bill from a change to the property's 

Taxable Value is estimated in the space above Line 1. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same 

as your 2024 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated 

by multiplying your 2023 Taxable Value by 1.05 (the Inflation Rate Multiplier for the current year). However, 

your Taxable Value may not exceed, and is capped by, the State Equalized Value of the property. 

Physical changes in your property may also increase or decrease your Taxable Value. The Assessor may consider 

the following factors in determining the value of your property. However, the Assessor may not consider general 

maintenance, such as paint, a new roof, or windows. 

In preparing for any appeals to the Board of Assessors or 

the Board of Review, these same following factors will be considered: 

1. 

The condition of your neighborhood and the role surrounding properties play a role in how your property 

is valued. In any complaint, you must explain why you believe the assessed value/classification contained 

in this notice is incorrect and state the reason(s) why. 

2. 

Circumstances such as structural defects, fire damage, demolition, or incorrect property data. At the time 

of appeal submission, photos of property structural defects, invoices, estimates, fire/ demolition reports, 

and property appraisals are encouraged to be submitted as evidence to support your appeal. An inspection 

of the property from the Office of the Assessor would be needed to see if a revision due to damage or error 

in your assessed value or property classification is warranted. 

3. 

Arecentappraisal from a licensed appraiser showing that the value of your property is significantly different 

from the True Cash Value. (Mortgage appraisals are usually not acceptable.) 

4. 

If properties in your specific neighborhood (similar in size, style, and age) recently sold on the open market 

for significantly more or less than your current True Cash Value. 

PRINCIPAL RESIDENCE EXEMPTION (PRE) 

The homestead owned and used as the principal residence of a property taxpayer may be eligible for a PRE. 

If 

eligible and approved, the PRE will exempt the homestead from the levy of school district operating taxes. School 

district operating taxes in Detroit are levying on the summer tax bill. 

To claim a PRE, the owner of a homestead must complete the “Principal Residence Exemption Affidavit” (Form 

2368) and

Page 4

HOW

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003463

Section 1: Respondent’s Contact Information

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

First Name

Jean-Philippe

M.I.

Last Name/Company Name/Unit of Government

Saulnier

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

2 Woodward Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-939-0127

Fax Number

E-mail Address

assessorscbdcommercial@detroitmi.gov

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

First Name

Deon

M.I.

Last Name

Dismuke

Firm Name (if any)

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3136321942

Fax Number

E-mail Address

Dismuked@detroitmi.gov

Section 3: Subject Property Information

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

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

No 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: 

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

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what 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

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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:

16008642-5

Classification of Property:

Real 

Commercial

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

284,800

Current Taxable Value as established by the BOR:

271,314

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

569,600

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

284,800

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Deon Dismuke

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Hightech Petroleum LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

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

(} 

First Name 

M.1. 

Last Name 

Sam 

Miller 

Firm 

Name (if an; 

» 

“mt PropTax America 

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

al, 

26923 Havelock 

me 

City or Town 

State 

ZIP Code 

Dearborn Heights 

MI 

148127 

Telephone Number 

Fax Number 

313-377-1447 

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

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

J Poverty Exemption 

[3 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

OJ Eligible Manufacturing Personal Property (ESA) 

{1 Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

if Yes, check which BOR you attended AND attach the BOR decision: [| March 

a July 

(} December 

{f No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the multiple parcei form for additional, contiguous parcels, 

Parcel Identification Number; 

16008642-5 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

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

284,800 

Current Taxable Value as established by the BOR: 

271,314 

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

370,000 

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

185,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

86,314 

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

Parcel tdentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you beliave is the property’s classification? 

Real 

Personal 

{check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

if improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this patition? 

Im] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

I] Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 wili be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000, 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxabie Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is; 

Fees. 

$100,000.00 and under 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention Is $100,000.01 or greater the 

appeal does not aualify foi Sma) 

laims. Therefore, an Entire Tribunaj petition must be filed. 

Signature a

Page 5

i

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

Hightech Petroleum LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003463

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 17, 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

Hightech Petroleum LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003463

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 17, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Hightech Petroleum LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

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

(} 

First Name 

M.1. 

Last Name 

Sam 

Miller 

Firm 

Name (if an; 

» 

“mt PropTax America 

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

al, 

26923 Havelock 

me 

City or Town 

State 

ZIP Code 

Dearborn Heights 

MI 

148127 

Telephone Number 

Fax Number 

313-377-1447 

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

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

J Poverty Exemption 

[3 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

OJ Eligible Manufacturing Personal Property (ESA) 

{1 Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

if Yes, check which BOR you attended AND attach the BOR decision: [| March 

a July 

(} December 

{f No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the multiple parcei form for additional, contiguous parcels, 

Parcel Identification Number; 

16008642-5 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

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

284,800 

Current Taxable Value as established by the BOR: 

271,314 

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

370,000 

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

185,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

86,314 

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

Parcel tdentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you beliave is the property’s classification? 

Real 

Personal 

{check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

if improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this patition? 

Im] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

I] Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 wili be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000, 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxabie Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is; 

Fees. 

$100,000.00 and under 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention Is $100,000.01 or greater the 

appeal does not aualify foi Sma) 

laims. Therefore, an Entire Tribunaj petition must be filed. 

Signature a

Page 5

i

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.