Holiday Village Tc & 1950 Investments Tic LLC, Petitioner V Township Of East Bay, 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 

Holiday Village TC & 1950 Investments TIC LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

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

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MTT

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Page 1

RECEIVED 

0CT 202025 wh AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

R E CEIVED 

Holiday Village TC & 

DEC 03 2025 wie 

1950 Investments TIC LLC, 

M 

Has 

ICHIGAN TAX TRIBUNAL 

Petitions 

etitioners, 

MTT Docket No. 24-003862 

v 

East Bay Charter Township, 

Respondent. 

ee rs 

/ 

S. Douglas son 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma@tweslaw.com 

orte@eas 

or 

/ 

Stipulation for Entry of Consent Judgment 

1. 

The parcels are located in Grand Traverse County. 

2 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3. 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment. 

property identified above as stipulated by the parties for settlement

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

2 

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, ete.: 

IT IS FURTHER ORDERED AND

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MTT

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MTT

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M

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Page 1

RECEIVED 

0CT 202025 wh AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

R E CEIVED 

Holiday Village TC & 

DEC 03 2025 wie 

1950 Investments TIC LLC, 

M 

Has 

ICHIGAN TAX TRIBUNAL 

Petitions 

etitioners, 

MTT Docket No. 24-003862 

v 

East Bay Charter Township, 

Respondent. 

ee rs 

/ 

S. Douglas son 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma@tweslaw.com 

orte@eas 

or 

/ 

Stipulation for Entry of Consent Judgment 

1. 

The parcels are located in Grand Traverse County. 

2 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3. 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment. 

property identified above as stipulated by the parties for settlement

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

2 

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, ete.: 

IT IS FURTHER ORDERED AND

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MTT

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MTT

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M

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Page 1

STATE OF MICHIGAN 

RECEIVED 

Nov 21205 

0 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISON 

HOLIDAY VILLAGE TC & 1950 INVESTMENTS 

TIC LLC, 

Petitioners, 

vs. 

EAST BAY CHARTER TOWNSHIP 

Respondent. 

MTT Docket No. 24-003862 

/ 

S. Douglas Touma (P53610) 

Tomua, Whaling, Coury, Grout, Georgia & 

Kamiodi PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, MI 48060 

(810) 987-7700 x 105 

sdtomua@tweslaw.com 

Ryan Porte 

Director of Assessing 

East Bay Charter Township 

Representative for Respondent 

1965 N. Three Mile Rd. 

Traverse City, MI 49696 

(231) 947-8647 x 4 

rporte(@eastbaytwp.org 

/ 

JOINT MOTION TO SET ASIDE DEFAULT 

The Parties jointly state as follows: 

1: 

In response to the Tribunal’s Order of Default entered November 7, 2025, on 

November 12, Respondent mailed the Tribunal an Answer to the Petition. The Answer was 

prepared using the Tribunal’s small claims form. With this Motion, the $25 filing fee is being 

submitted.

Page 2

3. 

Good cause exists to grant this Motion. The requirements of the Tribunal’s 

November 7, 2025 Order have been satisfied. This is a Joint Motion and the Parties have already 

agreed to a settlement of this case. The Tribunal should grant the Motion pursuant to MCL 

205.732(c), which states that the Tribunal’s powers include: “Granting other relief or issuing 

writs, orders, or directives that it deems necessary or appropriate in the process of disposition of 

a matter over which it may acquire jurisdiction.” 

WHEREFORE, The Parties jointly request that the Tribunal set aside the Order of default 

entered on November 7, 2025. 

Respectfully Submitted, 

Tomua, Whaling, Coury, Grout, 

Georgia & Kamiodi PC 

East Bay Charter Township 

Attorneys for Petitioners, 

Representative for

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Honan

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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 

Holiday Village TC & 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT MOTION TO SET ASIDE RESPONDENT’S DEFAULT 

 

On November 21, 2025, the parties filed a joint motion requesting the Tribunal set aside 

Respondent’s default, which was entered on October 31, 2025.1 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

was held in default because it failed to file an answer to the petition, as required by TTR 

281. Respondent failed to cure the default and the Tribunal entered an order extending 

the time to cure on November 7, 2025. Having now filed the required answer, 

Respondent has complied with the Tribunal’s orders as required by TTR 237. As such, 

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

 

IT IS ORDERED that the Joint Motion to Set Aside Respondent’s Default is GRANTED. 

 

 

Entered: December 3, 2025 

 

 

By _____________________________ 

ejg/am 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

1 Respondent was initially held in default on

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Page 1

STATE OF MICHIGAN 

RECEIVED 

Nov 21205 

0 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISON 

HOLIDAY VILLAGE TC & 1950 INVESTMENTS 

TIC LLC, 

Petitioners, 

vs. 

EAST BAY CHARTER TOWNSHIP 

Respondent. 

MTT Docket No. 24-003862 

/ 

S. Douglas Touma (P53610) 

Tomua, Whaling, Coury, Grout, Georgia & 

Kamiodi PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, MI 48060 

(810) 987-7700 x 105 

sdtomua@tweslaw.com 

Ryan Porte 

Director of Assessing 

East Bay Charter Township 

Representative for Respondent 

1965 N. Three Mile Rd. 

Traverse City, MI 49696 

(231) 947-8647 x 4 

rporte(@eastbaytwp.org 

/ 

JOINT MOTION TO SET ASIDE DEFAULT 

The Parties jointly state as follows: 

1: 

In response to the Tribunal’s Order of Default entered November 7, 2025, on 

November 12, Respondent mailed the Tribunal an Answer to the Petition. The Answer was 

prepared using the Tribunal’s small claims form. With this Motion, the $25 filing fee is being 

submitted.

Page 2

3. 

Good cause exists to grant this Motion. The requirements of the Tribunal’s 

November 7, 2025 Order have been satisfied. This is a Joint Motion and the Parties have already 

agreed to a settlement of this case. The Tribunal should grant the Motion pursuant to MCL 

205.732(c), which states that the Tribunal’s powers include: “Granting other relief or issuing 

writs, orders, or directives that it deems necessary or appropriate in the process of disposition of 

a matter over which it may acquire jurisdiction.” 

WHEREFORE, The Parties jointly request that the Tribunal set aside the Order of default 

entered on November 7, 2025. 

Respectfully Submitted, 

Tomua, Whaling, Coury, Grout, 

Georgia & Kamiodi PC 

East Bay Charter Township 

Attorneys for Petitioners, 

Representative for

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Honan

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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

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862

Township Of East Bay,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Respondent's November 21, 2025 filing. That filing requires 

a motion with the appropriate motion fee. As such, the filing is not properly pending, 

and no action will be taken unless a motion and appropriate filing fee are filed within 14 

days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

Entered: November 24, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003862

Page 2 of 4

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862

Township Of East Bay,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds

Page 3

STATE OF

Page 4

MT

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Page 1

> 2 

i, 

<Q 

Go 

EAST BAY CHARTER TOWNSHIP 

ASSESSING DEPARTMENT 

1965 N. Three Mile Rd 

Traverse City, 

MI 49696 

Townsus® 

(231) 947-8647 

November 12, 2025 

RECEIVED 

Michigan Tax Tribunal 

NOV 2 4 2025 

Small Claim Division 

611 W. Ottawa St. 

MICHIGAN TAX TRIBUNAL 

Lansing, MI 48933 

RE: 

Answer Small Claims Docket No. 24-003862 

Small Claims Division of MTT: 

Please find enclosed Small Claims Answer form and Multiple Parcels attachment for 

properties in East Bay Charter Township. 

Any questions please feel free to call the 

Assessor’s Office at 231-947-8647 Ext 4. 

Sincerely, 

CX RIED 

Ryan P. Porte, Respondent 

Director of Assessing 

East Bay Charter Township 

Enclosure 

Cc: S. Douglas Touma, Representative for Holiday Village TC & 1950 Investments TIC LLC 

Touma, Whaling, Coury, Grout, 

Georgia & Kamidoi, PC 

316 McMorran Blvd. 

Port Huron, MI 48060-3803

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

MARLON {. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-0603862 

Section 1: Respondent’s Contact Information 

First Name 

MIL 

Last Name 

East Bay Township 

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

1965 N Three Mile Road 

State 

ZIP Code 

49696-8501 

City or Town 

Traverse City 

MI 

Telephone EPYY -947-8647 ext 4 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

rporte@eastbaytwp.org 

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

First Name 

['%N 

Last Name 

Ryan 

P 

Porte 

Firm Name {if any) 

Director of Assessing, East Bay Township 

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

1965 N Three Mile Road 

ZIP Code 

49696-8501 

City or Town 

State 

Traverse

Page 3

Ty,

Page 4

S

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Page 1

RECEIVED 

0CT 202025 wr AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Holiday Village TC & 

1950 Investments TIC LLC, 

Pai 

Shitiouess, 

MTT Docket No. 24-003862 

Vv 

East Bay Charter Township, 

Respondent. 

—— 

— 

i 

/ 

S. Douglas Tour J 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma(@tweslaw.com 

rporte@eastbaytwp.org 

/ 

Stipulation for Entry of Consent Judgment 

1 

The parcels are located in Grand Traverse County. 

2: 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3: 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment.

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

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.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Holiday Village TC, LLC and sent to Petitioners C/O 

Russell Franchi, 174

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MTT

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Page 1

RECEIVED 

0CT 202025 wr AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Holiday Village TC & 

1950 Investments TIC LLC, 

Pai 

Shitiouess, 

MTT Docket No. 24-003862 

Vv 

East Bay Charter Township, 

Respondent. 

—— 

— 

i 

/ 

S. Douglas Tour J 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma(@tweslaw.com 

rporte@eastbaytwp.org 

/ 

Stipulation for Entry of Consent Judgment 

1 

The parcels are located in Grand Traverse County. 

2: 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3: 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment.

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

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.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Holiday Village TC, LLC and sent to Petitioners C/O 

Russell Franchi, 174

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MTT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Holiday Village TC & 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On October 29, 2025, Respondent filed an Entire Tribunal answer in response to the 

Tribunal’s October 22, 2025 Order of Default. 

 

The Tribunal has considered the response and case file and finds that Respondent was 

held in default because it failed to file an answer.1 Although Respondent timely 

responded to the Order of Default, its attempt to cure is incomplete because 

Respondent filed an Entire Tribunal answer for a case that is currently pending in the 

Small Claims Division. Tribunal rules require Small Claims answers to be on an answer 

form made available by the Tribunal.2 Though the Tribunal finds an extension of time to 

cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify the scheduling of a default hearing for failure to timely comply with this order.3 

 

Further, the Tribunal has reviewed the stipulation filed on October 20, 2025, and finds 

that a consent judgment can only be entered if a stipulation is filed after the filing of a 

petition and answer.4 Because Respondent’s default has not been

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MTT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Holiday Village TC & 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On October 29, 2025, Respondent filed an Entire Tribunal answer in response to the 

Tribunal’s October 22, 2025 Order of Default. 

 

The Tribunal has considered the response and case file and finds that Respondent was 

held in default because it failed to file an answer.1 Although Respondent timely 

responded to the Order of Default, its attempt to cure is incomplete because 

Respondent filed an Entire Tribunal answer for a case that is currently pending in the 

Small Claims Division. Tribunal rules require Small Claims answers to be on an answer 

form made available by the Tribunal.2 Though the Tribunal finds an extension of time to 

cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify the scheduling of a default hearing for failure to timely comply with this order.3 

 

Further, the Tribunal has reviewed the stipulation filed on October 20, 2025, and finds 

that a consent judgment can only be entered if a stipulation is filed after the filing of a 

petition and answer.4 Because Respondent’s default has not been

Page 2

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Holiday Village TC & 1950 Investments TIC LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862

Township Of East Bay,

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.

Users who file documents with the Michigan Tax

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MTT

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STATE

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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 

Holiday Village TC and 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

REISSUED ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on October 22, 2025, because Respondent failed to file 

an answer.1 Upon investigation, it was determined that Respondent has had a change 

in assessors, and the Tribunal was not properly notified of the change. As such, the 

Tribunal finds it appropriate to reissue the Order Holding Respondent in Default. 

Therefore, 

 

IT IS ORDERED that the October 22, 2025 order is REISSUED. 

. 

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

default: file an answer. The foregoing must be filed with the Tribunal within 14 days of 

the entry of this Order.2 

 

Failure to comply with this order will result in Respondent being required to file a motion 

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

 

 

Entered: October 31, 2025 

 

 

By _____________________________ 

Kac 

 

 

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

postmark on

Page 2

MTT

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Page 1

RECEIVED 

0CT 31 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

HOLIDAY VILLAGE TC & 1950 INVESTMENTS 

TIC LLC, 

Petitioner, 

vs. 

EAST BAY CHARTER TOWNSHIP 

Respondent. 

MTT Docket No. 24-003862 

/ 

S. Douglas Touma (P53610) 

Tomua, Whaling, Coury, Grout, Georgia & 

Kamiodi PC 

Attorneys for Petitioner 

316 McMorran Blvd. 

Port Huron, MI 48060 

(810) 987-7700 x 105 

sdtomua@twceslaw.com 

Ryan Porte 

Director of Assessing 

East Bay Charter Township 

Representative for Respondent 

1965 N. Three Mile Rd. 

Traverse City, MI 49696 

(231) 947-8647 x 4 

rporte@eastbaytwp.org 

/ 

ANSWER TO PETITION 

Respondent, for its Answer to Petition, states as follows: 

1. 

Respondent neither admits nor denies the allegations of this paragraph but leaves 

Petitioner to its proofs. Respondent notes, however, that the Parties have filed a Stipulation for 

Entry of Consent Judgment for settlement purposes with the Tribunal and the Parties desire that 

the Tribunal enter a Consent Judgment that grants and adopts that Stipulation. 

2. 

Respondent neither admits nor denies the allegations of this paragraph but leaves

Page 2

3. 

Respondent neither admits nor denies the allegations of this paragraph but leaves 

Petitioner to its proofs. Respondent notes, however, that the Parties have filed a Stipulation for 

Entry of Consent Judgment for settlement purposes with the Tribunal and the Parties desire that 

the Tribunal enter a Consent Judgment that grants and adopts that Stipulation. 

4. 

Respondent neither admits nor denies the allegations of this paragraph but leaves 

Petitioner to its proofs. Respondent notes, however, that the Parties have filed a Stipulation for 

Entry of Consent Judgment for settlement purposes with the Tribunal and the Parties

Page 3

Respe

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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

Holiday Village TC & 1950 Investments TIC LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003862

Township Of East Bay,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent 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 22, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MT

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Page 1

RECEIVED 

0CT 202025 wr AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Holiday Village TC & 

1950 Investments TIC LLC, 

Pai 

Shitiouess, 

MTT Docket No. 24-003862 

Vv 

East Bay Charter Township, 

Respondent. 

—— 

— 

i 

/ 

S. Douglas Tour J 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma(@tweslaw.com 

rporte@eastbaytwp.org 

/ 

Stipulation for Entry of Consent Judgment 

1 

The parcels are located in Grand Traverse County. 

2: 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3: 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment.

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

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.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Holiday Village TC, LLC and sent to Petitioners C/O 

Russell Franchi, 174

Page 3

MTT

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Page 1

RECEIVED 

0CT 202025 wr AD. 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Holiday Village TC & 

1950 Investments TIC LLC, 

Pai 

Shitiouess, 

MTT Docket No. 24-003862 

Vv 

East Bay Charter Township, 

Respondent. 

—— 

— 

i 

/ 

S. Douglas Tour J 

Ryan Porte 

Touma, Whaling, 

Coury, 

Grout, Georgia & 

Director Of Assessing 

Kamidoi, PC 

East Bay Charter Township 

Attorneys for Petitioners 

Representatives for Respondent 

316 McMorran Blvd. 

1965 N. Three Mile Rd. 

Port Huron, MI 48060 

Traverse City, MI 49696 

(810) 987-7700 x105 

(231) 947-8647 x4 

sdtouma(@tweslaw.com 

rporte@eastbaytwp.org 

/ 

Stipulation for Entry of Consent Judgment 

1 

The parcels are located in Grand Traverse County. 

2: 

The case is pending in the __ Entire Tribunal OR X Small Claims Division. 

3: 

Property Parcel No. — multiple — see Attachment. 

4. 

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

Review are: 

See Attachment.

Page 2

MTT Docket No. 24-003862 

Stipulation for Entry of Consent Judgment 

6. 

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

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

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.: 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable to Holiday Village TC, LLC and sent to Petitioners C/O 

Russell Franchi, 174

Page 3

MTT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Holiday Village TC & 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

 

 

Petitioners, 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONERS’ MOTION FOR RELIEF FROM ORDER OF 

DISMISSAL 

 

ORDER REINSTATING CASE 

 

On June 26, 2025, Petitioners filed a motion requesting the Tribunal set aside the 

December 12, 2024 Order of Dismissal, as there are grounds for relief under MCR 

2.612(C)(1)(a) and (f). Petitioners argue that relief is available under MCR 2.612 due to 

Petitioners’ former counsel’s failure to communicate and any neglect or non-compliance 

on the part of the Petitioners amounts to inadvertence and excusable neglect. 

Petitioners further assert that reinstatement is proper pursuant to Grimm v Dep’t of 

Treasury as they did not willfully refuse to comply with the Tribunal’s orders of default as 

their former representative failed to notify Petitioners of the default status and did not 

include Petitioners’ contact information on the petition. Petitioners state, upon 

information and belief, that the former representative has closed their law firm and is no 

longer practicing. 

 

The Tribunal has considered the motion and the case file and finds that granting relief 

pursuant to MCR 2.612(C)(1)(a) is improper; however, good cause exists to grant the 

motion pursuant to MCR 2.612(C)(1)(f). Relief pursuant to MCR 2.612(C)(1)(a) is 

proper when the judgment is a result of “mistake,

Page 2

MTT Docket

Page 3

M

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Page 1

RECEIVED 

TouMA, WATsoN, WHALING, 

JUN 30 2075 

CouRY & STREMERS, P.C. 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

MICHIGAN TAX TRIBUNAL 

DOUGLAS S. TOUMA 

PORT HURON, MICHIGAN 48060-3808 

LOYALL G. WATSON 

© 

MICHAEL J WHALING 

TELEPHONE (810) 987-7700 

(1917-2003) 

SAID M. TOUMA 

JOHN A. COURY 

FACSIMILE (810) 987-5915 

(1906-1976) 

S DOUGLAS TOUMA 

GREGORY T. STREMERS 

SARA L. GROUT 

HILARY B. GEORGIA 

RUDOLPH J. INMAN 

(1901-1974) 

GEORGE C. WATSON 

(OF COUNSEL) 

June 26, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC & 1950 Investments TIC LLC 

Vs. East Bay Township 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Enclosed please find Holiday Village TC & 1950 Investments TIC LLC's 

Appearance, Motion for Relief from Order of Dismissal and Brief in Support and Proof of 

Service in the above-entitled matter. Please file accordingly. 

It you have any questions or need further information, please do not hesitate to 

contact me. 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, PC 

Spey aT 

uy MA IZ 

$ Douglas Tourra 

SDThid 

Enclosures 

CC: 

Ryan Porte

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 24-003862 

East Bay Township 

Respondent. 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@tweslaw.com 

Appearance 

S. Douglas Touma of Touma, Whaling, Coury, Grout, Georgia & Kamidoi, PC, hereby 

enters his Appearance as counsel for and on behalf of Petitioner. 

Sr 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for

Page 3

STATE

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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 

Holiday Village TC & 

MICHIGAN TAX TRIBUNAL 

1950 Investments TIC LLC, 

 

 

Petitioners, 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONERS’ MOTION FOR RELIEF FROM ORDER OF 

DISMISSAL 

 

ORDER REINSTATING CASE 

 

On June 26, 2025, Petitioners filed a motion requesting the Tribunal set aside the 

December 12, 2024 Order of Dismissal, as there are grounds for relief under MCR 

2.612(C)(1)(a) and (f). Petitioners argue that relief is available under MCR 2.612 due to 

Petitioners’ former counsel’s failure to communicate and any neglect or non-compliance 

on the part of the Petitioners amounts to inadvertence and excusable neglect. 

Petitioners further assert that reinstatement is proper pursuant to Grimm v Dep’t of 

Treasury as they did not willfully refuse to comply with the Tribunal’s orders of default as 

their former representative failed to notify Petitioners of the default status and did not 

include Petitioners’ contact information on the petition. Petitioners state, upon 

information and belief, that the former representative has closed their law firm and is no 

longer practicing. 

 

The Tribunal has considered the motion and the case file and finds that granting relief 

pursuant to MCR 2.612(C)(1)(a) is improper; however, good cause exists to grant the 

motion pursuant to MCR 2.612(C)(1)(f). Relief pursuant to MCR 2.612(C)(1)(a) is 

proper when the judgment is a result of “mistake,

Page 2

MTT Docket

Page 3

M

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Page 1

RECEIVED 

Touma, Watson, WHALING & Coury, P.C. 

pUGL3 2025 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

PORT HURON, MICHIGAN 48060-3808 

MICHIGAN TAX TRIBUNAL 

DOUGLAS S. TOUMA 

TELEPHONE (810) 287-7700 

LOYALL G. WATSON 

MICHAEL J. WHALING 

FACSIMILE (810) 987.5915 

(1917-2003) 

JOHN A. COURY 

SAID M. TOUMA 

S DOUGLAS TOUMA 

(1506-19786) 

SARA L. GROUT 

RUDOLPH J. INMAN 

usol-1974) 

GEORGE C. WATSON 

(OF COUNSEL) 

HILARY B. GEORGIA 

August 6, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC 

& 1950 Investments TIC LLC 

Vs. East Bay Township 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Enclosed please find our check in the amount of $25.00 for filing fees and a Proof 

of Service curing the Notice of No Action dated August 6, 2025 in the above-entitled 

matter. Please file accordingly. 

If you have any questions or need further information, please do not hesitate to 

contact me. 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, PC 

= S Tug ardounal 1/74 

SDThjd 

Enclosure 

CC: 

Ryan Porte, East Bay Township

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 

24-003862 

East Bay Township 

Respondent. 

S Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, 

Georgia & Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@twcslaw.com 

PROOF OF SERVICE 

Rene J. Dusellier, of the City of Port Huron, St. Clair County, Michigan, pursuant 

to MCR 2.107(d) and 2.114A(2)(b), verifies that on the 6!" day of August, 2025 she 

mailed a copy of the Letter curing Notice of No Action dated August 6, 2025 and Proof 

of Service to Ryan Porte, Director of

Page 3

T

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Page 1

RECEIVED 

Touma, WaTsoN, WHALING & Coury, P.C. 

AUG 11 2025 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

MICHIGAN TAX TRIBUNAL 

PORT HURON, MICHIGAN 48060-3808 

DOUGLAS S. TOUMA 

TELEPHONE (810) 87-7700 

LOYALL G. WATSON 

MICHAEL J. WHALING 

FACSIMILE (810) 987-5915 

(1917-2003) 

JOHN A. COURY 

SAID M. TOUMA 

S DOUGLAS TOUMA 

(1906-1976) 

SARA L. GROUT 

RUDOLPH J. INMAN 

HILARY B. GEORGIA 

(1901-1974) 

GEORGE C, WATSON 

(OF COUNSEL) 

August 5, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC-& 1950 Investments TIC LLC 

Vs. East Bay Township 

é 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Ericlosed please find a Proof of Service in the above-entitled matter. Please file 

accordingly. 

If you have any questions or need further information, piease do not hesitate to 

contact me. 

‘ 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, RC 

A ~ 

rE. ied 

S Douglas Touma 

SDT/rjd 

Enclosure

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 

24-003862 

East Bay Township 

Respondent. 

S Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, 

Georgia & Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@twcslaw.com 

PROOF OF SERVICE 

Rene J. Dusellier, of the City of Port Huron, St. Clair County, Michigan, pursuant 

to MCR 2.107(d) and 2.114A(2)(b), verifies that on the 26" day of June, 2025 she 

mailed Holiday Village TC & 1950 Investments TIC LLC's Appearance, Motion for Relief 

from Order of Dismissal and Brief in Support and Proof of Service to Ryan Porte, 

Director of Assessing, East Bay Charter Township, 1965 N. Three Mile Road, Traverse

Page 3

Toum

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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

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862

Township Of East Bay,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion for Relief from Order of Dismissal with no filing fee. You 

were, however, required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: August 6, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003862

Page 2 of 2

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Page 1

RECEIVED 

TouMA, WATsoN, WHALING, 

JUN 30 2075 

CouRY & STREMERS, P.C. 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

MICHIGAN TAX TRIBUNAL 

DOUGLAS S. TOUMA 

PORT HURON, MICHIGAN 48060-3808 

LOYALL G. WATSON 

© 

MICHAEL J WHALING 

TELEPHONE (810) 987-7700 

(1917-2003) 

SAID M. TOUMA 

JOHN A. COURY 

FACSIMILE (810) 987-5915 

(1906-1976) 

S DOUGLAS TOUMA 

GREGORY T. STREMERS 

SARA L. GROUT 

HILARY B. GEORGIA 

RUDOLPH J. INMAN 

(1901-1974) 

GEORGE C. WATSON 

(OF COUNSEL) 

June 26, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC & 1950 Investments TIC LLC 

Vs. East Bay Township 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Enclosed please find Holiday Village TC & 1950 Investments TIC LLC's 

Appearance, Motion for Relief from Order of Dismissal and Brief in Support and Proof of 

Service in the above-entitled matter. Please file accordingly. 

It you have any questions or need further information, please do not hesitate to 

contact me. 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, PC 

Spey aT 

uy MA IZ 

$ Douglas Tourra 

SDThid 

Enclosures 

CC: 

Ryan Porte

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 24-003862 

East Bay Township 

Respondent. 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@tweslaw.com 

Appearance 

S. Douglas Touma of Touma, Whaling, Coury, Grout, Georgia & Kamidoi, PC, hereby 

enters his Appearance as counsel for and on behalf of Petitioner. 

Sr 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for

Page 3

STATE

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Page 1

RECEIVED 

TouMA, WATsoN, WHALING, 

JUN 30 2075 

CouRY & STREMERS, P.C. 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

MICHIGAN TAX TRIBUNAL 

DOUGLAS S. TOUMA 

PORT HURON, MICHIGAN 48060-3808 

LOYALL G. WATSON 

© 

MICHAEL J WHALING 

TELEPHONE (810) 987-7700 

(1917-2003) 

SAID M. TOUMA 

JOHN A. COURY 

FACSIMILE (810) 987-5915 

(1906-1976) 

S DOUGLAS TOUMA 

GREGORY T. STREMERS 

SARA L. GROUT 

HILARY B. GEORGIA 

RUDOLPH J. INMAN 

(1901-1974) 

GEORGE C. WATSON 

(OF COUNSEL) 

June 26, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC & 1950 Investments TIC LLC 

Vs. East Bay Township 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Enclosed please find Holiday Village TC & 1950 Investments TIC LLC's 

Appearance, Motion for Relief from Order of Dismissal and Brief in Support and Proof of 

Service in the above-entitled matter. Please file accordingly. 

It you have any questions or need further information, please do not hesitate to 

contact me. 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, PC 

Spey aT 

uy MA IZ 

$ Douglas Tourra 

SDThid 

Enclosures 

CC: 

Ryan Porte

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 24-003862 

East Bay Township 

Respondent. 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@tweslaw.com 

Appearance 

S. Douglas Touma of Touma, Whaling, Coury, Grout, Georgia & Kamidoi, PC, hereby 

enters his Appearance as counsel for and on behalf of Petitioner. 

Sr 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for

Page 3

STATE

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Page 1

RECEIVED 

TouMA, WATsoN, WHALING, 

JUN 30 2075 

CouRY & STREMERS, P.C. 

ATTORNEYS & COUNSELORS 

316 McMORRAN BOULEVARD 

MICHIGAN TAX TRIBUNAL 

DOUGLAS S. TOUMA 

PORT HURON, MICHIGAN 48060-3808 

LOYALL G. WATSON 

© 

MICHAEL J WHALING 

TELEPHONE (810) 987-7700 

(1917-2003) 

SAID M. TOUMA 

JOHN A. COURY 

FACSIMILE (810) 987-5915 

(1906-1976) 

S DOUGLAS TOUMA 

GREGORY T. STREMERS 

SARA L. GROUT 

HILARY B. GEORGIA 

RUDOLPH J. INMAN 

(1901-1974) 

GEORGE C. WATSON 

(OF COUNSEL) 

June 26, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Holiday Village TC & 1950 Investments TIC LLC 

Vs. East Bay Township 

MTT Docket No. 24-003862 

Dear Ladies and Gentlemen: 

Enclosed please find Holiday Village TC & 1950 Investments TIC LLC's 

Appearance, Motion for Relief from Order of Dismissal and Brief in Support and Proof of 

Service in the above-entitled matter. Please file accordingly. 

It you have any questions or need further information, please do not hesitate to 

contact me. 

Very truly yours, 

TOUMA, WHALING, COURY, 

GROUT, GEORGIA & KAMIDOI, PC 

Spey aT 

uy MA IZ 

$ Douglas Tourra 

SDThid 

Enclosures 

CC: 

Ryan Porte

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner, 

v 

MTT Docket No. 24-003862 

East Bay Township 

Respondent. 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for Petitioners 

316 McMorran Blvd. 

Port Huron, Michigan 48060 

810.987.7700 x 105 

sdtouma@tweslaw.com 

Appearance 

S. Douglas Touma of Touma, Whaling, Coury, Grout, Georgia & Kamidoi, PC, hereby 

enters his Appearance as counsel for and on behalf of Petitioner. 

Sr 

S. Douglas Touma (P53610) 

Touma, Whaling, Coury, Grout, Georgia & 

Kamidoi, PC 

Attorneys for

Page 3

STATE

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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 

Holiday Village TC & 

1950 Investments TIC LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003862 

 

East Bay Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on October 17, 2024, because Petitioner filed an outdated petition form. On 

November 15, 2024, the Tribunal extended the time for Petitioner to cure the default by 

an additional 14 days and they have failed to respond. Petitioner has not complied with 

either order, and the latter stated that “failure to comply with this Order shall result in the 

dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the 

Michigan Court of Appeals summarized factors that the Tribunal should consider before 

imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors

Page 2

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Holiday Village TC & 1950 Investments TIC LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862 

Township Of East Bay,

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 17, 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 17, 

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

Page 2

MTT Docket No.

Page 3

STATE

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Holiday Village TC & 1950 Investments TIC LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003862

Township Of East Bay,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

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

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

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

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 17, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003862

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

Page 3

STA

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Page 1

RECEIVED 

AUG 07 2024 

STATE OF MICHIGAN 

- 

0 

MICHIGAN TAX TRIBUNAL 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

|}: 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

08/01/24 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

M.I. 

Last Name 

Holiday Village TC, LLC & 1950 Investments TIC, 

LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

M.L 

Last Name 

Paul 

O'Neill 

Firm Name (if any) 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

Mi 

48304-2770 

Telephone Number 

Fax Number 

(248) 546-7600 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

70 

BB Yes 0 No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*Please use the attached multiple parcel form for information regarding 

any continguous parcels.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

BW True Cash and Taxable Value 

BE) Taxable Value Only (calculation) 

EB Uncapping of Taxable Value 

BO 

exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

[3 

Classification 

O 

Poverty Exemption

Page 3

STA

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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

Holiday Village TC & 1950 Investments TIC LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003862

Township Of East Bay,

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 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

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Page 1

RECEIVED 

AUG 07 2024 

STATE OF MICHIGAN 

- 

0 

MICHIGAN TAX TRIBUNAL 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

|}: 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

08/01/24 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

M.I. 

Last Name 

Holiday Village TC, LLC & 1950 Investments TIC, 

LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

M.L 

Last Name 

Paul 

O'Neill 

Firm Name (if any) 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

Mi 

48304-2770 

Telephone Number 

Fax Number 

(248) 546-7600 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

70 

BB Yes 0 No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*Please use the attached multiple parcel form for information regarding 

any continguous parcels.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

BW True Cash and Taxable Value 

BE) Taxable Value Only (calculation) 

EB Uncapping of Taxable Value 

BO 

exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

[3 

Classification 

O 

Poverty Exemption

Page 3

STA

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