Ian M Nowak Petitioner V Township Of Oregon Respondent
- Petitioner
- Ian M Nowak
- Respondent
- Township Of Oregon
Case overview
- Docket number
- 26-001250-TT
- Status
- Extended Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Lapeer
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order Extending P's Default | Not recorded | Not recorded | 09/28/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $25.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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 Ian M Nowak, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-001250 Oregon Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on August 31, 2026, because Petitioner failed to file a copy of the notice giving rise to the appeal, i.e., notice denying Petitioner’s request for a qualified agricultural exemption.1 Petitioner was required to cure the default by obtaining a copy of the notice from Respondent and submitting a copy to the Tribunal 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 a copy of the notice denying Petitioner’s request for a qualified agricultural exemption, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
Page 2
MTT Docket No. 26-001250 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: September 28, 2026 By: /s/ Patricia L. Halm kac 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 4 See also MCL 205.732.
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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 Ian M Nowak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001250 Township Of Oregon, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.1 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: /s/ Patricia L. Halm Entered: August 31, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
Page 2
MTT Docket No. 26-001250 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ian M Nowak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001250 Township Of Oregon, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.2 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: /s/ Patricia L. Halm Entered: August 31, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
Page 4
MTT Docket No. 26-001250 Page 2 of 2 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
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Page 1
Sheep Grazing Agreement
This Grazing Agreement 1s entered into as of 05/23/25, by and between:
Property Owners: {Caleb and Sam Pepera], residing at [325 S Hadley Rd. Ortonville, MI 48462]
("Landowner")
Steep Owaer: {lan M Nowak], residing at [5050 Mount Morris Rd, Columbiaville, MI 48421
|
("Owner®
I. Purpose
The purpose of this agreement is to allow the Owner to graze and temporarily house [5] sheep (Merino x
Sultolk cross) on approximately [2.5 acres] of fenced pasture located at [325 S Hadley Rd] owned by the
Landowners.
2. Duration
This agreement shall begin on [05/23/25] and continue until [09/15/25] unless terminated earlier by either
party with at least 14 days' notice in writing.
3. Responsibilities
A. Landowners agree 0:
-Provide access to the designated pasture area
-Maintain fencing and gates to contain the sheep
-Allow reasonable access to water and shelter
Naotily the Owner promptly of any issues affecting the sheep's welfare
B. Owner agrees (o:
Retain ownership of and full responsibility for the sheep
-Prov ide initial stock of feed. minerals. and supplements with Landowners responsible for replenishment
-Handle all veterinary care. deworming, vaccinations, and shearing
Visit the sheep as needed to check health and behavior
‘Remove the animals immediately if requested by the Landowners due to concerns
4. Payment
A No monetary compensation will be exchanged. This is a mutually beneficial trial arrangement (to
determine if sheep fit the Landowners homestead plans.
B_ Landowners reserve the right to purchase any/all sheep at the end of the agreement. Owner reserves the
right to substitute 2 lambs for the yearlings “Fern” and “Dale” at the time of the purchase. Yearlings shall
be sold at $100 per head and lambs at $75 per head OR any amount agreed to by both parties
5. Liability
The Owner agrees to hold the Landowners harmless for any injury, illness, death, or loss of the sheep due
to natural causes. accidents, predators, or unforeseen events, provided the Landowners have not acted with
negligence.
6. Property Access
The Owner may access the property for routine care and checks during daylight hours or at other agreed-
upon times. The Owner shall notify the Landowners before arriving when possible.
7. Termination
|
Either party may terminate this agreement with 14 days' written notice. The Owner must remove the sheep
within this period. Emergency removal may be requested with 24 hours’ notice if the Landowners deem it
necessary
.
TERK
——
8. Miscellaneous
Any modifications to this agreement must be made in writing and signed by both parties.
Sheep are to be given any/all basic care and treatment for disease and injury, however both parties agree
that any serious injury/sickness requiring significant veterinary care/cost will require the culling of the
animal unless other satisfactory arrangements are made (ie one party volunteers to pay lor (reatment, or get
the animal slaughtered for meat vs euthanized and disposed)
Signed:
Landowner:
7]
/
/|
Date:
A
by
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Ian M.I. M Last Name/Company Name Nowak Mailing Address (No., Street, P.O. Box or Rural Route) 5050 Mount Morris Rd City or Town Columbiaville State Michigan ZIP Code 48421 Telephone Number 2487624426 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nowakian1@gmail.com Section 3: Subject Property Information Parcel Identification Number: 44-017-670-050-50 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 5050 Mount Morris Rd Columbiaville Michigan 48421 Taxing Authority: Township Of Oregon (LAPEER) County: Lapeer Classification of Property: Personal Agricultural Section 4: Check which of the following you are appealing Qualified Agricultural Exemption
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal Township has denied the Exemption for Qualified Agricultural Property based on the false/mistaken conclusion that the property is not used for agriculture. I will submit a grazing agreement from last year demonstrating continued agricultural use of said property, and politely request that the tax tribunal reverse this erroneous decision. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: Assessor If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-04-17 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Ian Michael Nowak /s/
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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 Ian M Nowak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001250 Township Of Oregon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ian M Nowak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001250 Township Of Oregon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 2026 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.
Read document text excerpt
Page 1
Sheep Grazing Agreement
This Grazing Agreement 1s entered into as of 05/23/25, by and between:
Property Owners: {Caleb and Sam Pepera], residing at [325 S Hadley Rd. Ortonville, MI 48462]
("Landowner")
Steep Owaer: {lan M Nowak], residing at [5050 Mount Morris Rd, Columbiaville, MI 48421
|
("Owner®
I. Purpose
The purpose of this agreement is to allow the Owner to graze and temporarily house [5] sheep (Merino x
Sultolk cross) on approximately [2.5 acres] of fenced pasture located at [325 S Hadley Rd] owned by the
Landowners.
2. Duration
This agreement shall begin on [05/23/25] and continue until [09/15/25] unless terminated earlier by either
party with at least 14 days' notice in writing.
3. Responsibilities
A. Landowners agree 0:
-Provide access to the designated pasture area
-Maintain fencing and gates to contain the sheep
-Allow reasonable access to water and shelter
Naotily the Owner promptly of any issues affecting the sheep's welfare
B. Owner agrees (o:
Retain ownership of and full responsibility for the sheep
-Prov ide initial stock of feed. minerals. and supplements with Landowners responsible for replenishment
-Handle all veterinary care. deworming, vaccinations, and shearing
Visit the sheep as needed to check health and behavior
‘Remove the animals immediately if requested by the Landowners due to concerns
4. Payment
A No monetary compensation will be exchanged. This is a mutually beneficial trial arrangement (to
determine if sheep fit the Landowners homestead plans.
B_ Landowners reserve the right to purchase any/all sheep at the end of the agreement. Owner reserves the
right to substitute 2 lambs for the yearlings “Fern” and “Dale” at the time of the purchase. Yearlings shall
be sold at $100 per head and lambs at $75 per head OR any amount agreed to by both parties
5. Liability
The Owner agrees to hold the Landowners harmless for any injury, illness, death, or loss of the sheep due
to natural causes. accidents, predators, or unforeseen events, provided the Landowners have not acted with
negligence.
6. Property Access
The Owner may access the property for routine care and checks during daylight hours or at other agreed-
upon times. The Owner shall notify the Landowners before arriving when possible.
7. Termination
|
Either party may terminate this agreement with 14 days' written notice. The Owner must remove the sheep
within this period. Emergency removal may be requested with 24 hours’ notice if the Landowners deem it
necessary
.
TERK
——
8. Miscellaneous
Any modifications to this agreement must be made in writing and signed by both parties.
Sheep are to be given any/all basic care and treatment for disease and injury, however both parties agree
that any serious injury/sickness requiring significant veterinary care/cost will require the culling of the
animal unless other satisfactory arrangements are made (ie one party volunteers to pay lor (reatment, or get
the animal slaughtered for meat vs euthanized and disposed)
Signed:
Landowner:
7]
/
/|
Date:
A
by
~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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Ian M.I. M Last Name/Company Name Nowak Mailing Address (No., Street, P.O. Box or Rural Route) 5050 Mount Morris Rd City or Town Columbiaville State Michigan ZIP Code 48421 Telephone Number 2487624426 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) nowakian1@gmail.com Section 3: Subject Property Information Parcel Identification Number: 44-017-670-050-50 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 5050 Mount Morris Rd Columbiaville Michigan 48421 Taxing Authority: Township Of Oregon (LAPEER) County: Lapeer Classification of Property: Personal Agricultural Section 4: Check which of the following you are appealing Qualified Agricultural Exemption
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal Township has denied the Exemption for Qualified Agricultural Property based on the false/mistaken conclusion that the property is not used for agriculture. I will submit a grazing agreement from last year demonstrating continued agricultural use of said property, and politely request that the tax tribunal reverse this erroneous decision. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: Assessor If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-04-17 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Ian Michael Nowak /s/
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.