Record Finder / 25-002713-TT
Michigan
Jane Griffith, John Griffith, Petitioners Vs. Township Of Allouez, Respondent
- Petitioner
- Jane Griffith, John Griffith
- Respondent
- Township Of Allouez
Case overview
- Docket number
- 25-002713-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Keweenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 18 | Consent Judgment | Not recorded | Not recorded | 12/12/2025 | Not recorded | Download |
| 17 | Granted | Not recorded | 15 | 12/12/2025 | Not recorded | Download |
| 16 | Amended Answer | RESP | Not recorded | 11/24/2025 | Not recorded | Download |
| 15 | Amended Stipulation | Not recorded | Not recorded | 12/01/2025 | $0.00 | Download |
| 14 | Denied | Not recorded | 8 | 11/26/2025 | Not recorded | Download |
| 13 | Order Denying Motion | Not recorded | 8 | 11/26/2025 | Not recorded | Download |
| 12 | Vacated | Not recorded | 9 | 11/26/2025 | Not recorded | Download |
| 11 | Order Vacating | Not recorded | 9 | 11/26/2025 | Not recorded | Download |
| 10 | Answer was received | RESP | Not recorded | 09/10/2025 | Not recorded | Download |
| 9 | Order Denying Motion | Not recorded | Not recorded | 11/20/2025 | Not recorded | Download |
| 8 | A Stipulation has been received. | Not recorded | Not recorded | 11/17/2025 | $50.00 | Download |
| 7 | Order of Partial Dismissal | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 6 | Order Setting Aside P Default | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 5 | Response to Order - Petition | PET | Not recorded | 09/16/2025 | Not recorded | Download |
| 4 | Order Holding Petitioner in Default | Not recorded | Not recorded | 09/03/2025 | Not recorded | Download |
| 3 | Order of Partial Dismissal | Not recorded | Not recorded | 09/03/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 08/04/2025 | Not recorded | Download |
| 1 | Order Severing from 24-003277 | Not recorded | Not recorded | 07/14/2025 | Not recorded | Download |
Documents
25-002713 Consent Judgment.pdfRead complete document text →
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 Jane Griffith and John Griffith, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Joshua M. Wease ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
Page 2
MTT Docket No. 25-002713 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
“Registered Patent Altomey UPPER PENINSULA Glenn W. Smith Michael S. Burink Casey J. Majestic, Jr. William J. Maynard Roger W. Zappa LOWER PENINSULA Michael E. Menkes Bradley S. Bensinger Patrick J. Michaels James W. Heller James C. Cotant (1943-2011) Richard G. Bensinger (1948-2012) PLEASE REPLY TO: ¥ UPPER PENINSULA OFFICE 122 West Bluff Street Marquette, Michigan 49855 Phone: (906) 225-1000 Fax: (906) 225-0818 J LOWER PENINSULA OFFICE 308 West Main Street Gaylord, Michigan 49735 Phone: (989) 732-7536 BENSINGER, COTANT & Fax: (989) 732-4922 MENKES, P.C. December 1, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ATTORNEYS AT LAW A PROFESSIONAL CORPORATION www.bcma.net RECEIVED Received DEC 09 2025 CDEC O09 a | MICHIGAN TAX TRIBUNAL % Cu . LA Re: John Griffith and Jane Griffith v. Township of Allouez MOAHR Docket No. 25-002713 Dear Sir/Madam: Enclosed for filing in the above-noted matter, please an Amended Stipulation for Entry of Consent Judgment with Multiple Parcel Forms (2 total), Addenda and updated assessment cards reflecting Tax Tribunal approval of the severed 2024 appeal (Docket No. 24-003277). Some history may be helpful. Respondent's Amended Answer was served and submitted to the Tax Tribunal on November 24, 2025 pursuant to the Tribunal's Order dated November 20, 2025 denying the parties’ Stipulation for Entry of Consent Judgment. A subsequent Tax Tribunal Order dated November 26, 2025 acknowledged that the Tribunal had misplaced and failed to upload Respondent's first Answer, which was dated September 2, 2025. The Tribunal also observed that the assessed values listed in the Stipulation did not match the record cards.
Page 2
MOAHR Docket No. 25-002713 Page 2 December 1, 2025 Respondent could not revise the assessment cards until after the Tax Tribunal approved the 2024 settlement. Respondent submitted the most recent assessment records that were available when it filed its initial Answer. Upon approval of the 2024 Stipulation, the assessment cards were updated to reflect the adjustments approved by the Tribunal in its September 4, 2025 Order. The parties have enclosed an Amended Stipulation for Entry of Consent Judgment for the 2025 appeal. This Stipulation incorporates those assessed values following approval of the 2024 appeal. We have also attached copies of the updated assessment cards that include the Tribunal adjustments approved in its September 4, 2025 Order. Copies of these cards were already submitted in conjunction with Respondent's Amended Answer, but are being attached once again for convenient reference by the Tribunal. The figures in the enclosed Stipulation all appear consistent with the updated assessment cards. As you will note, 6 of the 14 parcels initially included in Petitioners’ 2025 appeal are being withdrawn, so there will be adjustments to taxable values for only 8 of the parcels. We realize that this may at first glance seem a bit convoluted. If additional questions or concerns arise, it may be helpful to schedule a brief telephone conference with the parties. The parties are anxious to conclude this matter prior to year end, if possible. Best wishes for a happy holiday season. Sincerely,
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
UPPER PENINSULA Glenn W. Smith Michael S. Burink “Registered Patent Altomey William J. Maynard Roger W. Zappa Casey J. Majestic, Jr. LOWER PENINSULA Michael E. Menkes Bradley S. Bensinger Patrick J. Michaels James W. Heller James C. Cotant (1943-2011) Richard G. Bensinger (1948-2012) Ce BENSINGER, COTANT & MENKES, P.C. PLEASE REPLY TO: 4 UPPER PENINSULA OFFICE 122 West Bluff Street Marquette, Michigan 49855 Phone: (906) 225-1000 Fax: (906) 225-0818 4 LOWER PENINSULA OFFICE 308 West Main Street Gaylord, Michigan 49735 Phone: (989) 732-7536 Fax: (989) 732-4922 al ATTORNEYS AT LAW A PROFESSIONAL CORPORATION www.bcma.net November 24, 2025 Michigan Tax Tribunal i P.O. Box 30232 : Lansing, MI 48909 Re: John Griffith and Jane Griffith v. Township of Allouez MOAHR Docket No. 25-002713 Dear Sir/Madam: Petitioners. Thank you. Sincerely, Enclosed for filing in the above-noted matter, please Respondent's Amended Answer and Affirmative Defenses with Multiple Parcel Answer Forms (2 total) and Proof of Service upon RECEIVED DEC 02 2025 MICHIGAN TAX TRIBUNAL
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL JANE GRIFFITH AND JOHN GRIFFITH, Petitioners MOAHR Docket 25-002713 vs. ALLOUEZ TOWNSHIP, Respondent. John and Jane Griffith Roger W. Zappa (P36610) Pro Se Bensinger, Cotant & Menkes, P.C. P.O. Box 47 Attorney for Respondent Calumet, MI 49913 122 West Bluff Street (906) 370-3494 (John Griffith) Marquette, MI 49855 (906) 370-3248 (Jane Griffith) (906) 225-1000 John.keweenawfarm@gmail.com rzappa@bcma.net RESPONDENT'S AMENDED ANSWER AND AFFIRMATIVE DEFENSE ANSWER NOW COMES THE RESPONDENT, ALLOUEZ TOWNSHIP, by and through its counsel, Bensinger, Cotant & Menkes, P.C., by Roger W. Zappa, and in answer to Petitioners’ Amended Petition, states as follows: 1. Respondent admits that the 14 parcels identified by Petitioners in their original Multi-
Page 3
appeal, however, for reason that said allegations are untrue, incorrect and not well founded in fact or in law. In further response, Respondent affirmatively states that only the following parcels remain at issue in this appeal: 42-102-01-100-500 42-101-06-350-000 42-101-06-303-000 42-102-12-204-001 42-101-07-100-000 42-102-12-404-000 42-101-06-304-000 42-102-13-100-002 Respondent admits the allegations contained in Paragraph 2 of Petitioners’ Amended Petition. Respondent admits that those parcels identified in Petitioners’ original Petition were contiguous. Respondent neither admits nor denies whether those parcels actually in dispute in this appeal are contiguous for lack of sufficient information upon which to form a belief, thereby leaving Petitioners to their proofs. Respondent admits that personal property is not at issue in this appeal. Respondent admits that personal property is not at issue in this appeal. Respondent admits the allegations contained in Paragraph 6 of Petitioners’ Amended Petition. Respondent admits that Petitioners appealed the parcels to the Board of Review for the 2024 tax year, and further admits that a timely Petition to add the 2025 tax year was filed with the Tax Tribunal. Respondent admits that Petitioners appealed the parcels to the Board of
Page 4
11
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
“Registered Patent Altomey UPPER PENINSULA Glenn W. Smith Michael S. Burink Casey J. Majestic, Jr. William J. Maynard Roger W. Zappa LOWER PENINSULA Michael E. Menkes Bradley S. Bensinger Patrick J. Michaels James W. Heller James C. Cotant (1943-2011) Richard G. Bensinger (1948-2012) PLEASE REPLY TO: ¥ UPPER PENINSULA OFFICE 122 West Bluff Street Marquette, Michigan 49855 Phone: (906) 225-1000 Fax: (906) 225-0818 J LOWER PENINSULA OFFICE 308 West Main Street Gaylord, Michigan 49735 Phone: (989) 732-7536 BENSINGER, COTANT & Fax: (989) 732-4922 MENKES, P.C. December 1, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ATTORNEYS AT LAW A PROFESSIONAL CORPORATION www.bcma.net RECEIVED Received DEC 09 2025 CDEC O09 a | MICHIGAN TAX TRIBUNAL % Cu . LA Re: John Griffith and Jane Griffith v. Township of Allouez MOAHR Docket No. 25-002713 Dear Sir/Madam: Enclosed for filing in the above-noted matter, please an Amended Stipulation for Entry of Consent Judgment with Multiple Parcel Forms (2 total), Addenda and updated assessment cards reflecting Tax Tribunal approval of the severed 2024 appeal (Docket No. 24-003277). Some history may be helpful. Respondent's Amended Answer was served and submitted to the Tax Tribunal on November 24, 2025 pursuant to the Tribunal's Order dated November 20, 2025 denying the parties’ Stipulation for Entry of Consent Judgment. A subsequent Tax Tribunal Order dated November 26, 2025 acknowledged that the Tribunal had misplaced and failed to upload Respondent's first Answer, which was dated September 2, 2025. The Tribunal also observed that the assessed values listed in the Stipulation did not match the record cards.
Page 2
MOAHR Docket No. 25-002713 Page 2 December 1, 2025 Respondent could not revise the assessment cards until after the Tax Tribunal approved the 2024 settlement. Respondent submitted the most recent assessment records that were available when it filed its initial Answer. Upon approval of the 2024 Stipulation, the assessment cards were updated to reflect the adjustments approved by the Tribunal in its September 4, 2025 Order. The parties have enclosed an Amended Stipulation for Entry of Consent Judgment for the 2025 appeal. This Stipulation incorporates those assessed values following approval of the 2024 appeal. We have also attached copies of the updated assessment cards that include the Tribunal adjustments approved in its September 4, 2025 Order. Copies of these cards were already submitted in conjunction with Respondent's Amended Answer, but are being attached once again for convenient reference by the Tribunal. The figures in the enclosed Stipulation all appear consistent with the updated assessment cards. As you will note, 6 of the 14 parcels initially included in Petitioners’ 2025 appeal are being withdrawn, so there will be adjustments to taxable values for only 8 of the parcels. We realize that this may at first glance seem a bit convoluted. If additional questions or concerns arise, it may be helpful to schedule a brief telephone conference with the parties. The parties are anxious to conclude this matter prior to year end, if possible. Best wishes for a happy holiday season. Sincerely,
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED pore, hd NOV 1 9 2025 GI =r MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA SOvERIER LANSING DIRECTOR John Griffith and Jane Griffith , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002713 Township of Allouez , TranInfo:4606 2607397-1 11/17/26 Respondent(s) Chk: 22664 Ant: stip Co STIPULATION FOR ENTRY OF CONSENT JUBAMENT WHR hem (VALUATION) 1. The subject property is in Keweenaw County. 2. Parcel Number: See attached Multiple Parcel Forms (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) See Multiple Parcel Forms 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV See Multiple Parcel Forms 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.) See attached Addendum (No. 5)
Page 2
MTT Docket No, 26-002713 Page 2 of 2 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: Seo attached Addendum (No, 7) listing the 8 parcels withdrawn for the 2025 tax year appeal | (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 Petitiongr'd Authorized Representative or, if none, Petitioner: 4 vj Ul Printed Namg: John Griffith Jane Griffith Date: November S , 2025
Page 3
& Rich STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR John Griffith and Jane Griffith, MICHIGAN TAX TRIBUNAL Petitioner, v MOAHR Docket No. 25-002713 Township of Allouez Respondent. PROPERTY STIPULATION — MULTIPLE PARCEL FORM_1_OF_2 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: . Tax Year | Parcel Number Assessed Value | Taxable Value 2025 42-102-01-100-500 $462,215 [$48,685 2025 42-101-06-350-000 [$107,250 $47,902 2025 42-101-06-303-000 [$23,250 $20,402 2025 42-102-12-204-001 $60,000 $60,000 2025 42-101-07-100-000 $52,280 $52,280 2025 42-102-12-404-000 $36,038 $36,038 2. The values for the property identified herein as stipulated by the parties for settlement purposes are: Tax Year | Parcel Number | True Cash Value | Assessed Value | Taxable Value 2025 42-102-01-100-500 $168,078 $84,039 $48,685 2025 42-101-06-350-000 [$39,000 $19,500 $19,500 2025
Page 4
STATE
Page 5
M
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.
25-002713 Deny Stip.pdfRead complete document text →
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 Jane Griffith and John Griffith, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Jason C. Grinnell ORDER VACATING NOVEMBER 20, 2025 ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT On November 17, 2025, the parties filed a Joint Stipulation for Entry of Consent Judgment (“stipulation”). On November 20, 2025, the stipulation was inadvertently denied for Respondent’s failure to file an answer.1 The Tribunal has reviewed the stipulation a second time and finds denial is appropriate because the parties have not listed the correct values established by the Board of Review in paragraphs 1 of the multiple parcel forms.2 Accordingly, the parties’ stipulation is denied. Therefore, IT IS ORDERED that the November 20, 2025 Order Denying Joint Stipulation for Entry of Consent Judgment is VACATED. IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that because the 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 _______________________________ Entered: November 26, 2025 jcg 1 Respondent’s answer was filed on or about September 10, 2025, but was not uploaded to the Tribunal’s Docket Lookup until recently. 2 The BOR numbers listed by the parties do not match the notice of assessment or the 2025 values listed on the associated property record cards.
Page 2
MTT Docket No. 25-002713 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
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.
Deny_Stip-Wease.2025-11-20_14-07-58.0000.pdfRead complete document text →
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 Jane Griffith,John Griffith, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002713 Township Of Allouez, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 17, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. 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 _____________________________ Joshua M. Wease, Tribunal Member Entered: November 20, 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. 25-002713 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 Jane Griffith,John Griffith, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002713 Township Of Allouez, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 17, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. 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 _____________________________ Joshua M. Wease, Tribunal Member Entered: November 20, 2025 PROOF OF SERVICE I certify that a copy
Page 4
MTT
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.
25-002713 Deny Stip.pdfRead complete document text →
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 Jane Griffith and John Griffith, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Jason C. Grinnell ORDER VACATING NOVEMBER 20, 2025 ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT On November 17, 2025, the parties filed a Joint Stipulation for Entry of Consent Judgment (“stipulation”). On November 20, 2025, the stipulation was inadvertently denied for Respondent’s failure to file an answer.1 The Tribunal has reviewed the stipulation a second time and finds denial is appropriate because the parties have not listed the correct values established by the Board of Review in paragraphs 1 of the multiple parcel forms.2 Accordingly, the parties’ stipulation is denied. Therefore, IT IS ORDERED that the November 20, 2025 Order Denying Joint Stipulation for Entry of Consent Judgment is VACATED. IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that because the 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 _______________________________ Entered: November 26, 2025 jcg 1 Respondent’s answer was filed on or about September 10, 2025, but was not uploaded to the Tribunal’s Docket Lookup until recently. 2 The BOR numbers listed by the parties do not match the notice of assessment or the 2025 values listed on the associated property record cards.
Page 2
MTT Docket No. 25-002713 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
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
UPPER PENINSULA Glenn W. Smith Michael S. Burink “Registered Patent Attomey William J. Maynard Roger W. Zappa Casey J. Majestic, Jr. LOWER PENINSULA Michael E. Menkes Bradley S. Bensinger Patrick J. Michaels James W. Heller James C. Cotant (1943-2011) Richard G. Bensinger (1948-2012) BENSINGER, COTANT & PLEASE REPLY TO: if UPPER PENINSULA OFFICE 122 West Bluff Street Marquette, Michigan 49855 Phone: (906) 225-1000 Fax: (906) 225-0818 J LOWER PENINSULA OFFICE 308 West Main Street Gaylord, Michigan 49735 Phone: (989) 732-7536 R ECEIMERD September 2, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 MENKES, P.C. SEP 1 0 2075 ATTORNEYS AT LAW A PROFESSIONAL CORPORATION MICHIGAN TAX TRIBUNAL www.bcma.net Re: Jane Griffith and John Griffith v Allouez Township MOAHR Docket No. 25-002713 Dear Sir/Madam: Enclosed for filing on behalf of Respondent Allouez Township, please find the following: o Respondent Allouez Township's Appearance with Proof of Service in the above-noted matter e Respondent Allouez Township's Answer and Affirmative Defenses with Multi-Parcel forms (2 total) with Proof of Service Thank you. Sincerely,
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL JANE GRIFFITH AND JOHN GRIFFITH, Petitioners MOAHR Docket 25-002713 vs. ALLOUEZ TOWNSHIP, Respondent. John and Jane Griffith Roger W. Zappa (P36610) Pro Se Bensinger, Cotant & Menkes, P.C. P.O. Box 47 Attorney for Respondent Calumet, MI 49913 122 West Bluff Street (906) 370-3494 (John Griffith) Marquette, MI 49855 (906) 370-3248 (Jane Griffith) (906) 225-1000 John. keweenawfarm@gmail.com rzappa@bcma.net RESPONDENT'S ANSWER AND AFFIRMATIVE DEFENSES ANSWER NOW COMES THE RESPONDENT, ALLOUEZ TOWNSHIP, by and through its counsel, Bensinger, Cotant & Menkes, P.C,, by Roger W. Zappa, and in answer to Petitioners’ Petition, states as follows: 1. Respondent admits that the 18 parcels identified by Petitioners in their Multi-Parcel
Page 3
Noa oo» 10. In further response, Respondent affirmatively states that only the following parcels remain at issue in this appeal: 42-102-01-100-500 42-101-06-350-000 42-101-06-303-000 42-102-12-204-001 42-101-07-100-000 42-102-12-404-000 42-101-06-304-000 42-102-13-100-002 Respondent admits the allegations contained in Paragraph 2 of Petitioners’ Petition. Respondent admits that the 18 parcels identified in Petitioners’ Petition are contiguous. Respondent neither admits nor denies whether those parcels actually in dispute in this appeal are contiguous for lack of sufficient information upon which to form a belief, thereby leaving Petitioners to their proofs. Respondent admits that personal property is not at issue in this appeal. Respondent admits that personal property is not at issue in this appeal. Respondent admits the allegations contained in Paragraph 6 of Petitioners’ Petition. Respondent admits that Petitioners’ appealed the parcels to the Board of Review for the 2024 tax year, and further admits that a timely Petition to add the 2025 tax year was filed with the Tax Tribunal. Respondent admits that Petitioners’ appealed the parcels to the Board of Review for the 2024 tax year, and further admits that a
Page 4
13.
Page 5
18
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.
Deny_Stip-Wease.2025-11-20_14-07-58.0000.pdfRead complete document text →
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 Jane Griffith,John Griffith, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002713 Township Of Allouez, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 17, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. 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 _____________________________ Joshua M. Wease, Tribunal Member Entered: November 20, 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. 25-002713 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 Jane Griffith,John Griffith, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002713 Township Of Allouez, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 17, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. 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 _____________________________ Joshua M. Wease, Tribunal Member Entered: November 20, 2025 PROOF OF SERVICE I certify that a copy
Page 4
MTT
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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED pore, hd NOV 1 9 2025 GI =r MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA SOvERIER LANSING DIRECTOR John Griffith and Jane Griffith , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002713 Township of Allouez , TranInfo:4606 2607397-1 11/17/26 Respondent(s) Chk: 22664 Ant: stip Co STIPULATION FOR ENTRY OF CONSENT JUBAMENT WHR hem (VALUATION) 1. The subject property is in Keweenaw County. 2. Parcel Number: See attached Multiple Parcel Forms (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) See Multiple Parcel Forms 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV See Multiple Parcel Forms 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.) See attached Addendum (No. 5)
Page 2
MTT Docket No, 26-002713 Page 2 of 2 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: Seo attached Addendum (No, 7) listing the 8 parcels withdrawn for the 2025 tax year appeal | (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 Petitiongr'd Authorized Representative or, if none, Petitioner: 4 vj Ul Printed Namg: John Griffith Jane Griffith Date: November S , 2025
Page 3
& Rich STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR John Griffith and Jane Griffith, MICHIGAN TAX TRIBUNAL Petitioner, v MOAHR Docket No. 25-002713 Township of Allouez Respondent. PROPERTY STIPULATION — MULTIPLE PARCEL FORM_1_OF_2 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: . Tax Year | Parcel Number Assessed Value | Taxable Value 2025 42-102-01-100-500 $462,215 [$48,685 2025 42-101-06-350-000 [$107,250 $47,902 2025 42-101-06-303-000 [$23,250 $20,402 2025 42-102-12-204-001 $60,000 $60,000 2025 42-101-07-100-000 $52,280 $52,280 2025 42-102-12-404-000 $36,038 $36,038 2. The values for the property identified herein as stipulated by the parties for settlement purposes are: Tax Year | Parcel Number | True Cash Value | Assessed Value | Taxable Value 2025 42-102-01-100-500 $168,078 $84,039 $48,685 2025 42-101-06-350-000 [$39,000 $19,500 $19,500 2025
Page 4
STATE
Page 5
M
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.
25-002713 SAD PD.pdfRead complete document text →
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 Jane Griffith and John Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioners were held in default on September 3, 2025, for incorrectly listing four parcels that are not currently under appeal and for failing to file the correct multi-parcel petition form. On September 16, 2025, Petitioners filed the requisite amended petition and multi-parcel form, thus the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib. Further, the Tribunal finds that Petitioners amended petition included assessments for the 2023 and 2024 tax years. However, these tax years were previously appealed, and settled, under MTT Docket Nos. 23-002895 and 24-003277. As such, those decisions are final and no longer subject to appeal. Therefore, IT IS ORDERED that the default is SET ASIDE. IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 6, 2025 gc 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.
25-002713 SAD PD.pdfRead complete document text →
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 Jane Griffith and John Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioners were held in default on September 3, 2025, for incorrectly listing four parcels that are not currently under appeal and for failing to file the correct multi-parcel petition form. On September 16, 2025, Petitioners filed the requisite amended petition and multi-parcel form, thus the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib. Further, the Tribunal finds that Petitioners amended petition included assessments for the 2023 and 2024 tax years. However, these tax years were previously appealed, and settled, under MTT Docket Nos. 23-002895 and 24-003277. As such, those decisions are final and no longer subject to appeal. Therefore, IT IS ORDERED that the default is SET ASIDE. IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 6, 2025 gc 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.
25-002713.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED SEP 2 8 2003 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jane Griffith, John Griffith, MICHIGAN TAX TRIBUNAL Petitioners, \% MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER PLACING PETITIONER IN DEFAULT The Tribunal has considered the file in this case and finds that Petitioners filed this severed petition on August 4, 2025, disputing the true cash and taxable values of 18 property parcels. Four of the 18 parcels (Parcel Nos. 42-101-06-104-000, 42-101-06- 301-001, 42-101-07-202-002, and 42-102-12-304-001) were not listed in Petitioners’ Motion to Amend Subsequent Tax Year, filed in Docket No. 24-003277 on July 3, 2025. The Tribunal has no authority over the parcels because they were not included in the July 3, 2025 motion and because the severed petition was not filed by the statutory filing deadline of July 31, 2025." The Tribunal also has no equitable authority to waive or disregard a statutory filing deadline, and as a result, it has no authority to grant Petitioners the relief requested.? The Tribunal further finds that the petition is not properly pending. Specifically, Petitioners used the multi-parcel answer form attachments and not the muilti-parcel petition form attachments to list the 14 properly pending parcels in this appeal. Therefore, IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to Parcel Nos. 42-101-06-104-000, 42-101-06-301-001, 42-101-07-202-002, and 42-102-12-304-001. The appeal shall continue for the remaining 14 parcels. IT IS FURTHER ORDERED that Petitioners are PLACED IN DEFAULT. IT IS FURTHER ORDERED that Petitioners shall cure the default by filing an amended
Page 2
MTT Docket No. 25-002713 Page 2 of 2 Failure to comply with this order shall result in Petitioners being required to file a motion to set aside the default (with appropriate motion fee). ) 1h Entered: September 3, 2025 By alicena of Mala bw PROOF OF SERVICE | 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
oo finondid Sep.lli2ns 3 ws Sop. Ovelar STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jane Griffith and John Griffith , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No.26-002713 Aliouez Township , Respondent(s) a A ENTIRE TRIBUNAL PROPERTY TAX a Property Parcel No: see attached multi parcel forms 4 ar (If more than one parcel is at Issue, attach a completed TY 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? X__ 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
Page 4
MTT
Page 5
M
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.
25-002713 Partial Dismiss.pdfRead complete document text →
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 Jane Griffith, John Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER PLACING PETITIONER IN DEFAULT The Tribunal has considered the file in this case and finds that Petitioners filed this severed petition on August 4, 2025, disputing the true cash and taxable values of 18 property parcels. Four of the 18 parcels (Parcel Nos. 42-101-06-104-000, 42-101-06- 301-001, 42-101-07-202-002, and 42-102-12-304-001) were not listed in Petitioners’ Motion to Amend Subsequent Tax Year, filed in Docket No. 24-003277 on July 3, 2025. The Tribunal has no authority over the parcels because they were not included in the July 3, 2025 motion and because the severed petition was not filed by the statutory filing deadline of July 31, 2025.1 The Tribunal also has no equitable authority to waive or disregard a statutory filing deadline, and as a result, it has no authority to grant Petitioners the relief requested.2 The Tribunal further finds that the petition is not properly pending. Specifically, Petitioners used the multi-parcel answer form attachments and not the multi-parcel petition form attachments to list the 14 properly pending parcels in this appeal. Therefore, IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to Parcel Nos. 42-101-06-104-000, 42-101-06-301-001, 42-101-07-202-002, and 42-102-12-304-001. The appeal shall continue for the remaining 14 parcels. IT IS FURTHER ORDERED that Petitioners are PLACED IN DEFAULT. IT IS FURTHER ORDERED that Petitioners shall cure the default by filing an amended petition, including the correct multi-parcel petition form attachments, within 14 days of this order. 1 See MCL 205.735a(6). 2 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002).
Page 2
MTT Docket No. 25-002713 Page 2 of 2 Failure to comply with this order shall result in Petitioners being required to file a motion to set aside the default (with appropriate motion fee).3 Entered: September 3, 2025 By _____________________________ bw 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 3 TTR 237.
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.
25-002713 Partial Dismiss.pdfRead complete document text →
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 Jane Griffith, John Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 25-002713 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER PLACING PETITIONER IN DEFAULT The Tribunal has considered the file in this case and finds that Petitioners filed this severed petition on August 4, 2025, disputing the true cash and taxable values of 18 property parcels. Four of the 18 parcels (Parcel Nos. 42-101-06-104-000, 42-101-06- 301-001, 42-101-07-202-002, and 42-102-12-304-001) were not listed in Petitioners’ Motion to Amend Subsequent Tax Year, filed in Docket No. 24-003277 on July 3, 2025. The Tribunal has no authority over the parcels because they were not included in the July 3, 2025 motion and because the severed petition was not filed by the statutory filing deadline of July 31, 2025.1 The Tribunal also has no equitable authority to waive or disregard a statutory filing deadline, and as a result, it has no authority to grant Petitioners the relief requested.2 The Tribunal further finds that the petition is not properly pending. Specifically, Petitioners used the multi-parcel answer form attachments and not the multi-parcel petition form attachments to list the 14 properly pending parcels in this appeal. Therefore, IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to Parcel Nos. 42-101-06-104-000, 42-101-06-301-001, 42-101-07-202-002, and 42-102-12-304-001. The appeal shall continue for the remaining 14 parcels. IT IS FURTHER ORDERED that Petitioners are PLACED IN DEFAULT. IT IS FURTHER ORDERED that Petitioners shall cure the default by filing an amended petition, including the correct multi-parcel petition form attachments, within 14 days of this order. 1 See MCL 205.735a(6). 2 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002).
Page 2
MTT Docket No. 25-002713 Page 2 of 2 Failure to comply with this order shall result in Petitioners being required to file a motion to set aside the default (with appropriate motion fee).3 Entered: September 3, 2025 By _____________________________ bw 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 3 TTR 237.
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.
25-002713 Severed.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED AUG 11 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |, BROWN, DPA GOVERNOR LANSING DIRECTOR John Griffith and Jane Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 24-003277 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONERS’ MOTION TO AMEND "ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO ~ DOCKET NUMBER 25-002713 On July 3, 2025, the parties filed a Joint motion requesting that the Tribunal permit Petitioners to amend the petition fled In this case to include tax year 2025. The Tribunal has considered the motion and the case file and finds that the Motion to Amend was timely filed, included the necessary information and flling fes, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to the stage In which this case Is at, however, and In the interest of judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a new docket number. Severance Is also appropriate given that 20 parcels are currently pending in this appeal for the 2024 tax year, and the Motion to Amend only Includes 14 parcels. The Tribunal notes that although the Motion to Amend Indicates that several parcels were settled and withdrawn pursuant to a 2023 Consent Judgment, sald Consent Judgment was entered in a separate docket and had no effect In the instant appeal.’ If the 2024 assessments for those parcels are no longer in dispute, Petitioners are required to file a motion to withdraw the parcels from this appeal. Therefore, IT IS ORDERED that the Joint Motion to Amend ie GRANTED. IT1S FURTHER ORDERED that Petitioners’ assessment appeal for the 2025 tax year Is SEVERED and ASSIGNED to Docket No. 25-002713. IT 1S FURTHER ORDERED that Petitioners shall file a petition for the 2025 tax year within 21 days of entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunals e-flling
Page 2
MTT Docket No. 24-003277 Page 2 of 2 Fallure to comply with this Order may result in Petitioners belng held In default, as provided by TTR 237, Entered: July 14, 2025 By ejg/sb PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the pariles or thelr attorneys or authorized representatives, if any, utilizing either the malling or emall addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Jane Griffith and John Griffith , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.25-002713 Allouez Township , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: see attached multi parcel forms 18 parcels (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? x__ Yes ___ No. (If no, separate Petitions are required for each non-
Page 4
M
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.
24-003277 amend sever.pdfRead complete document text →
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 John Griffith and Jane Griffith, MICHIGAN TAX TRIBUNAL Petitioners, v MTT Docket No. 24-003277 Allouez Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONERS’ MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 25-002713 On July 3, 2025, the parties filed a joint motion requesting that the Tribunal permit Petitioners to amend the petition filed in this case to include tax year 2025. The Tribunal has considered the motion and the case file and finds that the Motion to Amend was timely filed, included the necessary information and filing fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a new docket number. Severance is also appropriate given that 20 parcels are currently pending in this appeal for the 2024 tax year, and the Motion to Amend only includes 14 parcels. The Tribunal notes that although the Motion to Amend indicates that several parcels were settled and withdrawn pursuant to a 2023 Consent Judgment, said Consent Judgment was entered in a separate docket and had no effect in the instant appeal.1 If the 2024 assessments for those parcels are no longer in dispute, Petitioners are required to file a motion to withdraw the parcels from this appeal. Therefore, IT IS ORDERED that the Joint Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioners’ assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-002713. IT IS FURTHER ORDERED that Petitioners shall file a petition for the 2025 tax year within 21 days of entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket as a “Severed Petition.”2 1 See Docket No. 23-002895. 2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition
Page 2
MTT Docket No. 24-003277 Page 2 of 2 Failure to comply with this Order may result in Petitioners being held in default, as provided by TTR 237. Entered: July 14, 2025 By _____________________________ ejg/sb 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 may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.
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.