Intl Properties Of Mi LLC, Petitioner Vs. Township Of Macomb, Respondent
- Petitioner
- Intl Properties Of Mi LLC
- Respondent
- Township Of Macomb
Case overview
- Docket number
- 25-002768-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 20 | Consent Judgment | Not recorded | 18 | 10/14/2025 | Not recorded | Download |
| 19 | Granted | Not recorded | 18 | 10/14/2025 | Not recorded | Download |
| 18 | Amended Stipulation | Not recorded | 15 | 10/01/2025 | $0.00 | Download |
| 17 | Prehearing General Call | Not recorded | Not recorded | 10/01/2025 | Not recorded | Download |
| 16 | Order Denying Motion | Not recorded | Not recorded | 09/26/2025 | Not recorded | Download |
| 15 | A Stipulation has been received. | PET | Not recorded | 09/18/2025 | $50.00 | Download |
| 14 | Proof of service of petition was received. | PET | Not recorded | 08/26/2025 | Not recorded | Download |
| 13 | Answer was received | Not recorded | Not recorded | 08/27/2025 | Not recorded | Download |
| 12 | ET Case Info Sheet | Not recorded | Not recorded | 08/27/2025 | Not recorded | Download |
| 11 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 08/04/2025 | Not recorded | Download |
| 10 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 08/04/2025 | Not recorded | Download |
| 9 | Answer was received | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 8 | ET Case Info Sheet | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 7 | Answer was received | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 6 | ET Case Info Sheet | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 4 | ET Case Info Sheet | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/22/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2025 | $250.00 | Download |
Documents
Read document text excerpt
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 Intl Properties of MI LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002768 Macomb 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. 25-002768 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
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
RECEIVED OCT 13 2025 Mit GAN TAX TRIBUNAL : STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Intl Properites of Mi LLC Petitioner, , MICHIGAN TAX TRIBUNAL v MOAHR Docket No. 25-002768 Twp of Macomb Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Macomb County. 2. Parcel Number: 20-08-34-351-003 , (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 682,900 617,684 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 1,200,000 600,000 600,000 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. 25-002768 Page 2 of 2 of the refund, the waiver of interest, etc. (attach additional page if necessary): All refunds to be made payable jointly to Petitioner and "Polter Law" (Rep) and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084. NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Sa 7 [®) - Printed Name: Stephen Polter (P72591) \J Date: Oct 1, 2025 Signature of Respondent's “7 pL LAN Printed Name: Tim Tomlinson, Counsel, Macomb Twp Date: Oct 1, 2025
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Intl Properties of MI LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002768 Township Of Macomb, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on September 18, 2025, and finds that the parties have failed to provide the correct assessed value or taxable value, as established by Respondent's Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS
Page 4
P
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
RECEIVED OCT 13 2025 Mit GAN TAX TRIBUNAL : STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Intl Properites of Mi LLC Petitioner, , MICHIGAN TAX TRIBUNAL v MOAHR Docket No. 25-002768 Twp of Macomb Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Macomb County. 2. Parcel Number: 20-08-34-351-003 , (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 682,900 617,684 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 1,200,000 600,000 600,000 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. 25-002768 Page 2 of 2 of the refund, the waiver of interest, etc. (attach additional page if necessary): All refunds to be made payable jointly to Petitioner and "Polter Law" (Rep) and mailed to: Polter Law Group, 2600 W Big Beaver, Ste L100, Troy, MI 48084. NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Sa 7 [®) - Printed Name: Stephen Polter (P72591) \J Date: Oct 1, 2025 Signature of Respondent's “7 pL LAN Printed Name: Tim Tomlinson, Counsel, Macomb Twp Date: Oct 1, 2025
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Intl Properties of MI LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002768 Township Of Macomb, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on September 18, 2025, and finds that the parties have failed to provide the correct assessed value or taxable value, as established by Respondent's Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS
Page 4
P
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 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 NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Intl Properties of MI LLC, Petitioner, v Township Of Macomb, Respondent. MTT Docket No. 25-002768 Please be advised that 25-002768 has been placed on a two-week Prehearing General Call commencing September 01, 2026. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
Page 2
MTT Docket No. 25-002768 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or
Page 3
MTT
Page 4
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.
Read document text excerpt
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 Intl Properties of MI LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002768 Township Of Macomb, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on September 18, 2025, and finds that the parties have failed to provide the correct assessed value or taxable value, as established by Respondent’s Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call in the normal course of scheduling. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Patricia L. Halm, Tribunal Chair Entered: September 26, 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
Page 2
MTT Docket No. 25-002768 Page 2 of 8
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 Intl Properties of MI LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002768 Township Of Macomb, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on September 18, 2025, and finds that the parties have failed to provide the correct assessed value or taxable value, as established by Respondent’s Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call in the normal course of scheduling. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no
Page 4
MT
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
RECEIVED SEP 2 5 2025 SER seu ey MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Intl Properties of MI LLC i MICHIGAN TAX TRIBUNAL Petitioner, MOAHR Docket No. 25-002768 Traninfo:4606 26058224-1 09/24/25 / Moder mo Tw, hil: 1866 ut: $50.00 Respondent. ID: FOLTER LAW GROUP STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Macomb County. 2. Parcel Number: 20-08-34-351-003 (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 682,900 652,121 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 1,200,000 600,000 600,000 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. 25-002768 Page 2 of 2 of the refund, the waiver of interest, etc. (attach additional page if necessary): All refunds shall be made payable jointly to Petitioner and "Polter Law Group" (Rep), and mailed to Polter Law, 2600 W Big Beaver, Ste 1.100, Troy, MI 48084 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) i wry of Petitioner's nd Repfesentatjve or, if none, Petitioner: MANNA EA Avo [ARE Printed Name: Stephe Polter (P72591) Date: Sep 15, 2025 Signature of Respondent's authorized épres tive: A Printed Name: Tim Tomlinson, Counsel, Macomb Twp. Date: 715, /: a5
Page 3
POLTER LAW GROUP 2600 W. BIG BEAVER, SUITE L100 | TROY, MI 48084 PUETROPLEX HO . — _ U 18 SEP PAT L 3 EH £ H AESIE TT REED TL a LL Py rr I ey Te rR r
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
RECEIVED AUG 2 6 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Intl Properties MI LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL v MTT Docket No.25-002768 Twp of Macomb 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 August 21 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): 54111 Broughton Road tstfoor Macomb, MI 48042 2. City Clerk or Township Supervisor/Clerk (via certified mail): 54111 Broughton Rd, Macomb, MI 48042 3. County Equalization Director (via first class mail or personal service): 1 8 Main St 6th floor, Mt Clemens, MI 48043 4. County Clerk (via first class mail or personal service): 120 N Main St, Mt Clemens, MI 48043 5. Secretary of the local school board (via first class mail or personal service): 44001 Garfield Rd #1100, Clinton Township, MI 48038 6. State Treasurer (via first class mail):
Page 2
Te X EDTA RO : : EXPRESS PROPERTY TAX ARPEALS LL § USposToEM © A division of Polter Law Group 06350002268383 FROM 48084 is 2600 W Big Beaver | Ste L100 | Troy, MI'48084 ~ oe MTT OR 30232 Lows ing Mz 4304
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 MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MI LLC Petitioner, vs. MTT Docket No. 25-002768 TOWNSHIP OF MACOMB Respondent. STEPHEN POLTER TIMOTHY D. TOMLINSON (P48519) Attorney for Petitioner YORK, DOLAN & TOMLINSON, P.C. 2600 W. Big Beaver Attorneys for Respondent Suite 100 22600 Hall Rd., Ste. 205 Troy, MI 48084 Clinton Township, MI 48036 (248) 213-6800 (586) 263-5050 spolter@polterlaw.com ttomlinson@yorkdolanlaw.com RESPONDENT’S ANSWER TO PETITION NOW COMES the Respondent, Township of Macomb, by and through its attorneys, York, Dolan & Tomlinson, P.C., and in answer to Petitioner’s Petition, states as follows: 1. Respondent admits paragraph 1. 2. Respondent admits paragraph 2. 3. Respondent neither admits nor denies paragraph 3 being without sufficient information to form a reasonable belief thereto. 4. Respondent neither admits nor denies paragraph 4 being without sufficient information to form a reasonable belief thereto. wn Respondent neither admits nor denies paragraph 5 being without sufficient information to form a reasonable belief thereto. 6. Respondent admits paragraph 6. 1
Page 2
7. Respondent neither admits nor denies paragraph 7 being without sufficient information to form a reasonable belief thereto. 8. Respondent neither admits nor denies paragraph 8 being without sufficient information to form a reasonable belief thereto. 9. Respondent neither admits nor denies paragraph 9 being without sufficient information to form a reasonable belief thereto. 10. Respondent neither admits nor denies paragraph 10 being without sufficient information to form a reasonable belief thereto. 11. Respondent admits paragraph 11. 12. Respondent neither admits nor denies paragraph 12 being without sufficient information to form a reasonable belief thereto. 13. Respondent denies paragraph 13 because it is untrue, leaving Petitioner to its proofs. 14. Respondent admits paragraph 14. 15. Respondent neither admits nor denies paragraph 15 being without sufficient information to form a reasonable belief thereto. 16. Respondent admits paragraph 16. 17. Respondent denies paragraph 17 because it is untrue, leaving Petitioner to its proofs. 18. Respondent denies paragraph 18 because it is untrue, leaving Petitioner to its proofs. 19. Respondent denies paragraph 19 because it is untrue, leaving Petitioner to its proofs. 20. Respondent denies paragraph 20 because it is untrue, leaving Petitioner to its proofs. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition, affirm the values as determined by Respondent, and award costs and attorney fees
Page 3
wrongfully incurred in having to defend this matter. Respectfully submitted, YORK, DOLAN & TOMLINSON, P.C. wl 4 TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Rd., Ste. 205 Clinton Township, MI 48036 (586) 263-5050 ttomlinson@yorkdolanlaw.com Dated: August 27, 2025 ERTIFICATE
Page 4
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.
Read document text excerpt
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. 25-002768 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Macomb (MACOMB) 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 Timothy M.I. D Last Name Tomlinson Firm Name (if any) York, Dolan & Tomlinson, P.C. Address (No., Street, P.O. Box or Rural Route) 22600 Hall Rd Ste 205 City or Town Clinton Twp State Michigan ZIP Code 48036 Telephone Number 586-263-5050 Fax Number 586-263-4763 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ttomlinson@yorkdolanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Timothy D. Tomlinson /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.
Read document text excerpt
Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MI LLC, Petitioner, vs. MTT Docket No. 25-002768 MACOMB TOWNSHIP, Respondent. STEPHEN POLTER TIMOTHY D. TOMLINSON (P48519) EPTA YORK, DOLAN & TOMLINSON, P.C. Representatives for Petitioner Attorneys for Respondent 2600 W. Big Beaver Rd, Ste L100 22600 Hall Road, Ste. 205 Troy, MI 48084 Clinton Township, MI 48036 (248) 213-6800 (586) 263-5050 spolter@polterlaw.com ttomlinson@yorkdolanlaw.com PROOF OF SERVICE On July 24, 2025, I served by first class U.S. Mail a copy of Respondent's Answer to Petitioner's Petition, Affirmative Defenses and this Proof of Service in the above-captioned matter upon: STEPHEN POLTER 2600 W. BIG BEAVER, Ste L100 TROY, MI 48084 1 declare that the statements above are true to the best of my information, knowledge and belief. Donna L. Hall York, Dolan & Tomlinson, P.C.
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 MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MI LLC, Petitioner, vs. MTT Docket No. 25-002768 MACOMB TOWNSHIP, Respondent. STEPHEN POLTER TIMOTHY D. TOMLINSON (P48519) EPTA YORK, DOLAN & TOMLINSON, P.C. Representatives for Petitioner Attorneys for Respondent 2600 W. Big Beaver Rd, Ste L100 22600 Hall Road, Ste. 205 Troy, MI 48084 Clinton Township, MI 48036 (248) 213-6800 (586) 263-5050 spolter@polterlaw.com ttomlinson@yorkdolanlaw.com PROOF OF SERVICE On July 24, 2025, I served by first class U.S. Mail a copy of Respondent's Answer to Petitioner's Petition and Affirmative Defenses in the above-captioned matter upon: STEPHEN POLTER 2600 W. BIG BEAVER, Ste L100 TROY, MI 48084 I declare that the statements above are true to the best of my information, knowledge and rrp thr Donna L. Hall York, Dolan & Tomlinson, P.C. belief.
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 MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MI LLC Petitioner, VS. MTT Docket No. 25-002768 MACOMB TOWNSHIP, Respondent. PROOF OF SERVICE On July 24, 2025, I served by first class U.S. Mail a copy of Respondent’s Answer to Petitioner’s Petition and Affirmative Defenses in the above-captioned matter upon: STEPHEN POLTER 2600 W. BIG BEAVER SUITE L100 TROY, MI 48084 1 declare that the statements above are true to the best of my information, knowledge and belief. /s/ Donna L Hall Donna L. Hall
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 ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-002768 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Macomb (MACOMB) 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 Timothy M.I. D Last Name Tomlinson Firm Name (if any) York, Dolan & Tomlinson, P.C. Address (No., Street, P.O. Box or Rural Route) 22600 Hall Rd Ste 205 City or Town Clinton Twp State Michigan ZIP Code 48036 Telephone Number 586-263-5050 Fax Number 586-263-4763 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ttomlinson@yorkdolanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Timothy D. Tomlinson /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.
Read document text excerpt
Page 1
STATE OF MICHIGAN MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MILLC Petitioner, vs. MTT Docket No. 25-002768 MACOMB TOWNSHIP, Respondent. RESPONDENT’S AFFIRMATIVE DEFENSES NOW COMES the Respondent, Macomb Township, by and through its attorneys, York, Dolan & Tomlinson, P.C., and for its Affirmative Defenses, states as follows: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, the application of wrong principles or illegality on the part of the Respondent. 3. Petitioner fails to allege that the mode and method of appraising its property failed to conform to the mode and method applied in the case of all of the properties in the Respondent’s taxing unit for the year in question. 4. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property.
Page 2
5. Petitioner fails to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and also fails to allege specific and sufficient facts to support is allegations that the property’s taxable value is improper. 6. Petitioner fails to show that any rate other than 50% after equalization was applied to the true cash value of its property, as well as to the properties of all others to arrive at the respective equalized assessments. 7. Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in the Respondent’s taxing unit. 8. Petitioner, in essence, seeks by Petition to challenge the process of county and state equalization as to the which it has no legal standing and cannot maintain a cause of action. 9. Any decrease in the value of Petitioner’s property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s otherwise equitable tax burden. 10. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 11. Respondent reserves the right to add to these Affirmative Defenses any new Affirmative Defenses that discovery reveals. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition, affirm the values as determined by Respondent, and award costs and attorney fees
Page 3
wrongfully incurred in having to defend this matter. Respectfully submitted, YORK, DOLAN & TOMLINSON, P.C. /s/ Timothy D. Tomlinson TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Rd., Ste. 205 Clinton Township, MI 48036 (586) 263-5050
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 ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-002768 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Macomb (MACOMB) 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 Timothy M.I. D Last Name Tomlinson Firm Name (if any) York, Dolan & Tomlinson, P.C. Address (No., Street, P.O. Box or Rural Route) 22600 Hall Rd Ste 205 City or Town Clinton Twp State Michigan ZIP Code 48036 Telephone Number 586-263-5050 Fax Number 586-263-4763 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ttomlinson@yorkdolanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Timothy D. Tomlinson /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.
Read document text excerpt
Page 1
STATE OF MICHIGAN MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL INTL PROPERTIES OF MILLC Petitioner, vs. MTT Docket No. 25-002768 MACOMB TOWNSHIP, Respondent. ANSWER TO PETITION NOW COMES Respondent, MACOMB TOWNSHIP, by and through its attorneys, York, Dolan & Tomlinson, P.C., and in Answer to Petitioner’s Petition states as follows: 1. Respondent admits the allegations set forth in Paragraph 1. 2. Respondent admits the allegations set forth in Paragraph 2. 3. Respondent neither admits nor denies the allegations set forth in Paragraph 3. 4. Respondent neither admits nor denies the allegations set forth in Paragraph 4. 5. Respondent neither admits nor denies the allegations set forth in Paragraph 5. 6. Respondent admits the allegations set forth in Paragraph 6. 7. Respondent neither admits nor denies the allegations set forth in Paragraph 7. 8. Respondent neither admits nor denies the allegations set forth in Paragraph 8. 9. Respondent neither admits nor denies the allegations set forth in Paragraph 9. 10. Respondent admits the allegations set forth in Paragraph 10. 11. Respondent admits the allegations set forth in Paragraph 11. 1
Page 2
12. 13. 14. 15. 16. 17. 18. 19. 20. Respondent neither admits nor denies the allegations set forth in Paragraph 12. Respondent denies the allegations set forth in Paragraph 13 as being untrue. Respondent admits the allegations set forth in Paragraph 14. Respondent neither admits nor denies the allegations set forth in Paragraph 15. Respondent admits the allegations set forth in Paragraph 16. Respondent denies the allegations set forth in Paragraph 17 as being untrue. Respondent denies the allegations set forth in Paragraph 18 as being untrue. Respondent denies the allegations set forth in Paragraph 19 as being untrue. Respondent neither admits nor denies the allegations set forth in Paragraph 20. WHEREFORE, Respondent, MACOMB TOWNSHIP, respectfully requests the within cause of action be dismissed in its entirety, together with costs and attorney fees so wrongfully incurred. Respectfully submitted, YORK, DOLAN & TOMLINSON, P.C. /s/ Timothy D. Tomlinson TIMOTHY D. TOMLINSON (P48519) Attorneys for Respondent 22600 Hall Rd., Ste. 205 Clinton Township, MI 48036 (586) 263-5050 Dated: July 24, 2025
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
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. 25-002768 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Macomb (MACOMB) 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 Timothy M.I. D Last Name Tomlinson Firm Name (if any) York, Dolan & Tomlinson, P.C. Address (No., Street, P.O. Box or Rural Route) 22600 Hall Rd Ste 205 City or Town Clinton Twp State Michigan ZIP Code 48036 Telephone Number 586-263-5050 Fax Number 586-263-4763 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ttomlinson@yorkdolanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Timothy D. Tomlinson /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.
Read document text excerpt
Page 1
RECEIVED JUN 02 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Intl Properties of MI LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. Macomb Twp ; Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 20-08-34-351-003 (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 x __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 201 Comm
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 Tribunals 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 Macomb County. The property or properties’ address is: 20749 Hall Rd. The assessment or assessments at issue were established by the (applicable local governmental unit): Macomb Twp Petitioner's legal residence or principal office address is: 32825 NW Hwy. FH, MI 48334 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 or loss? ___ Yes __ No uniformity of the property or properties’ assessment
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
Page 4
MTT
Page 5
May
Page 6
X
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 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 Intl Properties of MI LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002768 Township Of Macomb, 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: July 22, 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
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
RECEIVED JUN 02 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Intl Properties of MI LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. Macomb Twp ; Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 20-08-34-351-003 (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 x __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 201 Comm
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 Tribunals 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 Macomb County. The property or properties’ address is: 20749 Hall Rd. The assessment or assessments at issue were established by the (applicable local governmental unit): Macomb Twp Petitioner's legal residence or principal office address is: 32825 NW Hwy. FH, MI 48334 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 or loss? ___ Yes __ No uniformity of the property or properties’ assessment
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
Page 4
MTT
Page 5
May
Page 6
X
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.