Impulso 5751 LLC, Petitioner Vs. Township Of Independence, 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 

Impulso 5751 LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002451 

 

Independence Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002451 

Page 2 of 2 

 

(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, 

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: September 16, 2025 

jcr 

 

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

oo 

RECEIVED 

SEP 16 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Impulso 5751 LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 26-002451 

Independence Twp. (Clarkston) 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Oakland 

County. 

2. 

Parcel Number: J-08-15-451-003 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

1,108,500 

1,108,500 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

1,600,000 

800,000 

800,000 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No, 25-002451 

Page 2 of 2 

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

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

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

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

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

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

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

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

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

f Petitioner's ri 

ve or, 

if none, Petitioner: 

ae )l_— 

7 

=) 

> 

Printed Name: Stephen Polter (P72691) 

Date: Sep 11, 2025 

7, of Respond het representative: 

J mee 

(£13725 ) 

primis Name: Nancy Olind, Dan Kelly 

Date: 

September 11,2025

Page 3

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

METROPL EX MI 480 

LE 

= 

11 SEP JUZ% PM 10 L 

it) 

SO MTT 

TPoR 26232 

Lonny ML L209

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

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RECEIVED 

SEP 16 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Impulso 5751 LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 26-002451 

Independence Twp. (Clarkston) 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Oakland 

County. 

2. 

Parcel Number: J-08-15-451-003 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

1,108,500 

1,108,500 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

1,600,000 

800,000 

800,000 

5. 

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

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

omitted property etc.)

Page 2

MOAHR Docket No, 25-002451 

Page 2 of 2 

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

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

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

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

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

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

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

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

all other parcels being withdrawn.) 

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

f Petitioner's ri 

ve or, 

if none, Petitioner: 

ae )l_— 

7 

=) 

> 

Printed Name: Stephen Polter (P72691) 

Date: Sep 11, 2025 

7, of Respond het representative: 

J mee 

(£13725 ) 

primis Name: Nancy Olind, Dan Kelly 

Date: 

September 11,2025

Page 3

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

METROPL EX MI 480 

LE 

= 

11 SEP JUZ% PM 10 L 

it) 

SO MTT 

TPoR 26232 

Lonny ML L209

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 TAX TRIBUNAL 

 

IMPULSO 5751 LLC, 

 

 

 

Petitioner, 

 

 

 

 

 

MTT Docket No.: 25-002451-TT 

 

 

 

v. 

 

 

CHARTER TOWNSHIP OF INDEPENDENCE, 

 

 

 

 

 

 

 

Respondent. 

_____________________________________________________________________________ 

Stephen Polter 

 

 

 

 

Daniel J. Kelly (P41315) 

Polter Law 

 

 

 

 

 

Morgan McAtamney Martin (P80047) 

Attorney for Petitioner 

 

 

 

Nancy Olind (P73723) 

2600 W. Big Beaver, Ste L100 

 

 

THE KELLY FIRM, PLC 

Troy, MI 48084 

 

 

 

 

Attorneys for Respondent 

(248) 213-6800 

 

 

 

 

512 E. 11 Mile Rd 

spolter@polterlaw.com 

 

 

 

Royal Oak, MI 48067 

 

 

 

 

 

 

 

(248) 655-7025 

 

 

 

 

 

 

 

dan@kellyfirmpc.com 

 

 

 

 

 

 

 

morgan@kellyfirmpc.com 

 

 

 

 

 

 

 

nancy@kellyfirmpc.com 

 

RESPONDENT’S ANSWER TO PETITION, 

AFFIRMATIVE DEFENSES, AND PROOF OF SERVICE 

 

 

NOW COMES the Respondent, CHARTER TOWNSHIP OF INDEPENDENCE, by its 

attorneys, THE KELLY FIRM, PLC, and for its answer to the Parcel Petition, states as follows: 

 

1. In response to paragraph 1, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

2. In response to paragraph 2, Respondent admits the allegations contained therein. 

3. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 3 of its Petition.

Page 2

4. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 4 of its Petition. 

5. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 5 of its Petition. 

6. In response to paragraph 6, on information and belief Respondent admits same. 

7. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 7 of its Petition. 

8. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 8 of its Petition. 

9. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 9 of its Petition.. 

10. In response to paragraph 10, on information and belief Respondent admits same. 

11. In response to paragraph 11, on information and belief Respondent admits same. 

12. In response to paragraph 12, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

13. In response to paragraph 13, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

14. In response to paragraph 14, on information and belief Respondent admits same. 

15. No response is required as Petitioner sets forth no allegations against Respondent in 

paragraph 15 of its petition. 

16. In response to paragraph 16, Respondent admits in part the allegations contained 

therein. In further response, Respondent admits that the Respondent’s 2025 value for 

this property are as follows:

Page 3

Parcel Number 

Assessed Value 

Taxable Value 

J-08-15-451-003 

$1,108,500 

$1,108,500 

 

17. In response to paragraph 17, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

18. In response to paragraph 18, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

19. In response to paragraph 19, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

20. In response to paragraph 20, Respondent neither admits nor denies same for lack of 

sufficient information and leaves Petitioner to its proofs. 

WHEREFORE, Respondent requests that the Michigan Tax Tribunal enter an Order dismissing 

Petitioner’s Petition with costs and attorney fees to Respondent. 

THE KELLY FIRM, PLC 

/s/ Nancy L. Olind 

NANCY L. OLIND (P73723) 

DANIEL J. KELLY (P41315) 

512 E. 11 Mile Rd. 

Royal Oak, MI 48067 

(248) 655-7025 

nancy@kellyfirmpc.com 

Attorney for Respondent 

Dated: August 7, 2025 

 

 

AFFIRMATIVE DEFENSES 

 

NOW COMES the Respondent, CHARTER TOWNSHIP OF INDEPENDENCE, by its 

attorneys, THE KELLY FIRM, PLC, and files the following Affirmative Defenses in support of 

its Answer to the Petition:

Page 4

1. The facts as alleged by the Petitioner do not establish mutual mistake of fact. 

2. Petitioner has failed to allege specific and sufficient facts upon which the mode 

and method of appraising property fails to conform with mode and method applied to 

all other properties in the community. 

3. Petitioner has failed to show that any fact other than fifty percent (50%) was 

applied to the true cash value of the property. 

4. Petitioner’s claim, if prevailed upon, would create a windfall for Petitioner and 

create a burden upon the Township, schools, County taxes, and other property owners 

in the community. 

5. Petitioner is asking this Honorable Tribunal to make an underassessment based 

upon an arbitrary basis. 

6. A levy of all taxes is required to be made based upon the assessment of fifty 

percent (50%) of true cash value as ultimately determined by the process of County 

and State equalization. 

7. Respondent reserves the right to file additional Affirmative Defenses as may 

become apparent in this case. 

THE KELLY FIRM, PLC 

/s/ Nancy L. Olind 

NANCY L. OLIND (P73723) 

DANIEL J. KELLY (P41315) 

512 E. 11 Mile Rd. 

Royal Oak, MI 48067 

(248) 655-7025 

nancy@kellyfirmpc.com 

Attorney for Respondent 

Dated: August 7, 2025

Page 5

PROOF OF SERVICE 

 

The undersigned states that on August 7, 2025, she electronically filed Respondent's Answer to 

Petition, Affirmative Defenses, and this Proof of Service with the Michigan Tax Tribunal via the 

Tribunal's E-filing System and served a copy upon Representative for Petitioner via first class 

mail to Petitioners address by placing in a U.S. mail receptacle located in Royal Oak, Michigan. 

 

/s/ Julian Slavsky 

Julian Slavsky

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

IMPULSO 5751 LLC, 

 

 

 

Petitioner, 

 

 

 

 

 

MTT Docket No.: 25-002451-TT 

 

 

 

v. 

 

 

CHARTER TOWNSHIP OF INDEPENDENCE, 

 

 

 

 

 

 

 

Respondent. 

_____________________________________________________________________________ 

Stephen Polter 

 

 

 

 

Daniel J. Kelly (P41315) 

Polter Law 

 

 

 

 

 

Morgan McAtamney Martin (P80047) 

Attorney for Petitioner 

 

 

 

Nancy Olind (P73723) 

2600 W. Big Beaver, Ste L100 

 

 

THE KELLY FIRM, PLC 

Troy, MI 48084 

 

 

 

 

Attorneys for Respondent 

(248) 213-6800 

 

 

 

 

512 E. 11 Mile Rd 

spolter@polterlaw.com 

 

 

 

Royal Oak, MI 48067 

 

 

 

 

 

 

 

(248) 655-7025 

 

 

 

 

 

 

 

dan@kellyfirmpc.com 

 

 

 

 

 

 

 

morgan@kellyfirmpc.com 

 

 

 

 

 

 

 

nancy@kellyfirmpc.com 

 

APPEARANCE 

 

 

The undersigned hereby enters her appearance as attorney for the CHARTER TOWNSHIP 

OF INDEPENDENCE in the above-entitled cause. 

 

 

 

 

 

 

 

Respectfully submitted, 

Dated: August 7, 2025 

 

 

 

THE KELLY FIRM, PLC 

 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

 

 

/s/ Nancy L. Olind 

 

 

 

 

 

 

 

 

 

Nancy L. Olind (P73723) 

The Kelly Firm, PLC 

Attorneys for the Township of Independence 

512 E. 11 Mile Rd. 

Royal Oak, MI 48067 

(248) 655-7025

Page 2

PROOF OF SERVICE 

 

The undersigned states that on August 7, 2025, she electronically filed Respondent's 

Answer to Petition, Affirmative Defenses, and this Proof of Service with the Michigan Tax 

Tribunal via the Tribunal's E-filing System and served a copy upon Representative for Petitioner 

via first class mail to Petitioners address by placing in a U.S. mail receptacle located in Royal 

Oak, Michigan. 

 

/s/ Julian Slavsky 

Julian Slavsky

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002451

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Independence (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

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: Attorney/Authorized Representative’s Contact Information

First Name

Nancy

M.I.

L

Last Name

Olind

Firm Name (if any)

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

512 E. 11 Mile Rd.

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-655-7025

Fax Number

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

nancy@kellyfirmpc.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Nancy L. Olind 

/s/

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Page 1

RECEIVED 

a 

JUL 29 2025 

E30 

Rs 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Impulso 5751 LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

; 

v 

MTT Docket No.25-002451 

Twp of Independence 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

states that on July) 

2 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

6483 Waldon Center Dr 

Ind Twp MI 48346 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

6483 Waldon Center Dr 

Ind Twp MI 48346 

3. 

County Equalization Director (via first class mail or personal service): 

250 Elizabeth Lake Rd # 1000W, Pontiac, MI 48341 

4. 

County Clerk (via first class mail or personal service): 

1200 N Telegraph Building #12E, Pontiac, MI 48341 

5. 

Secretary of the local school board (via first class mail or personal service): 

6389 Clarkston Road 

Clarkston MI 48346 

6. 

State Treasurer (via first class mail):

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

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Page 1

RECEIVED 

JUN 02 2025 

Jes 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Impulso 5751 LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Clarkston Vi Frdetendonte 

To wp, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: J-08-15-451-003 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

Xx 

real __ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

5751 Clarkston Rd. 

Clarkston MI 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Clarkston / Fd 

T we, 

Petitioner's legal residence or principal office address is: 

20803 Biscayne Bl., Ste 405 

Miami, FI 33180 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? __ Yes__ No

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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 

2025 

2,217,000 

1,108,500 

1,108,500 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,217,000 

608,500 

608,500 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,000,000 

500,000 

500,000 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy (vacant Rite Aid with $0 income), etc.

Page 4

MTT Docket No. 

Page 4 of 4 

HRA, NAY 

i 

24) 

Printed Name*6f Petitioner's’ Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

| 

oo 

MAY-802005 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commetce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shores, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warten Manot v Watten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encore) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250. 

f= =) 

i FAN 

MICHIGAN TAX TRIBUNAL

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with

Page 7

JR

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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

Impulso 5751 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002451

Township Of Independence, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 17, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

JUN 02 2025 

Jes 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Impulso 5751 LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Clarkston Vi Frdetendonte 

To wp, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: J-08-15-451-003 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

Xx 

real __ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

5751 Clarkston Rd. 

Clarkston MI 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Clarkston / Fd 

T we, 

Petitioner's legal residence or principal office address is: 

20803 Biscayne Bl., Ste 405 

Miami, FI 33180 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? __ Yes__ No

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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 

2025 

2,217,000 

1,108,500 

1,108,500 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,217,000 

608,500 

608,500 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,000,000 

500,000 

500,000 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy (vacant Rite Aid with $0 income), etc.

Page 4

MTT Docket No. 

Page 4 of 4 

HRA, NAY 

i 

24) 

Printed Name*6f Petitioner's’ Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

| 

oo 

MAY-802005 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commetce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shores, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warten Manot v Watten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encore) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250. 

f= =) 

i FAN 

MICHIGAN TAX TRIBUNAL

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with

Page 7

JR

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.