John P Kauffman, Petitioner V Township Of Assyria, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John P Kauffman, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-004214

Township Of Assyria,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on February 19, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

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

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

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

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

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

serve the interests of justice.2 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order resolves all pending claims in this matter and closes this case.

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

2 Id. at 149.

Page 2

MTT Docket No. 24-004214

Page 2 of 7

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 2026

PROOF OF SERVICE

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

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

or email

Page 3

Jo

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

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 P Kauffman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 18, 2026. Thus, this case is 

subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 19, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-004214 

Page 2 of 7

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

John P Kauffman

5255 Lawrence Rd

Nashville , MI 49073

Page 4

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 P Kauffman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 18, 2026. Thus, this case is 

subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.5 Therefore,

IT IS

Page 5

MTT

Page 6

Kevin

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

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 P Kauffman,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-004214

Township Of Assyria, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

February 18, 2026 

HEARING TIME:

1:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-004214

Page 2 of 14

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and

Page 3

MTT

Page 4

MTT

Page 5

Joh

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On June 12, 2025, Petitioner filed a response to the Tribunal’s June 2, 2025 Order for 

Default Hearing and Order Placing Petitioner in Default (hereinafter “orders”).1 

Petitioner’s response indicates that he was unable to apply for reclassification of the 

subject property because the assessor did not update ownership even though a 

Property Transfer Affidavit had been signed, dated, and submitted. 

 

The Tribunal has considered Petitioner’s response to the orders and the case file and 

finds that, on April 25, 2025, Petitioner was ordered to submit information or 

documentation showing that Petitioner provided the assessor with a copy of the 

recorded Qualified Forest School Tax Affidavit by December 31 of the tax years at 

issue. When Petitioner failed to respond, the Tribunal entered an order placing 

Petitioner in default on June 2, 2025. While Petitioner timely responded to the orders, 

Petitioner failed to provide a recorded Qualified Forest School Tax Affidavit or indication 

that it submitted a copy of that affidavit to the assessor by December 31 of the tax years 

at issue. Although Petitioner provided an explanation for not submitting the requested 

information, it appears that Petitioner failed to comply with the application process 

outlined in MCL 211.7 7jj[1].2 The Tribunal’s authority is limited to “a proceeding for 

direct review of a final decision, finding, ruling, determination, or order of an agency 

relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state.”3 If there is no final decision, 

finding, ruling, determination or order, the Tribunal has no jurisdiction or authority, and 

“a court which has determined that it has no jurisdiction should not proceed further 

except to dismiss the action.”4 Additionally, the Tribunal notes that it has no jurisdiction 

over any alleged errors related to the classification of the subject property because 

 

1 Petitioner’s letter and accompanying documentation was construed to serve as the requisite Motion to 

Set Aside Default. 

2 MCL 211.77jj[1](7) provides that, in order to “claim an exemption . . . the owner of qualified forest 

property shall provide a copy of the recorded qualified forest school tax affidavit attesting that the land is 

qualified forest property to the local tax collecting unit and assessor by December 31.” 

3 MCL 205.731(a). 

4 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

Petitioner was required to “notify the assessor and [] protest the assigned classification 

to the March board of review.” Further, “[a]n owner . . . may appeal the decision of the 

March board of review by filing a petition with the state tax commission not later than 

June 30 in that tax year.”5 As such, the Tribunal is not the proper venue for a 

classification claim brought forward by a property owner. 

 

While Petitioner was placed in default for failing to submit the appropriate 

documentation related to the qualified forest exemption, the Tribunal finds that 

Petitioner provided an assessor affidavit regarding the uncapping of the taxable value 

for the subject property for the 2023 and 2024 tax years, along with a letter6 explaining 

the uncapping and calculation of the taxable value for the subject property. The letter

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 1-7 2025 

MICHIGAN TAX TRIBUNAL 

Ti 

wh mt may concern 

blo 25 

To 

o 

\ 

(Please 

accept ry 

apologies 

foc my 

i 

- 

lack. 

of 

response 

for 

submithing 

paper 

werk 

‘nn 

refeceing 

to 

original 

letter Eo 

ch 

te 

apply 

for 

reclassification 

of B 

— chy 

because 

of 

assessor net 

ordering 

o 

i 

R 

< 

5 

ot 

Lor 

bmecship 

even 

though 

Propetty, Le ad 

) 

Ei 

de: 

it 

had. 

been 

Signed 

date 

an 

= 

~ 

Ki 

re 

fore 

IT 

have 

po 

docomentation 

To 2 

. 

| RR 

T wll 

again 

cpcloge 

<epY 

ie ; 

Property Tansee A{Lvdav, 

+. 

Also “ ed at 

BT 

from 

gssessor 

dated 

11 

[14 

doi 

cal errors. 

“chnowledy ing edie 

+hi's 

Taxable 

eles 

. 

HL 

3 

om 

Ce 

Foothen 

T+ 

have Deon 

recapped 

shortly 

efter dren 

In 

zezi 

- 

er 

at 

latest A022 when 

tax 

“L 

" 

/ 

jRS AY, 310 

verses 

A 

A034 or - 

Valve 

TT #23 

YOO 

resolting 

in 

mud 

| 

9% 

: 

| 

yee 

“Ag 

nm 

doe 

Fo 

the 

errors 

adm fled 

by 

Co 

RAKES 

\ 

4 

f 

| 

i 

twp = 

nN 

for 

Yowr 

considecation 

; 

: 

- 

<4 

‘ime 

aN 

+his 

ma ter. Hf

Page 2

Property 

in 

question was 

porchased and closed 

on eli fai 

Property Trans fer AE, dav it 

was 

Signed 

dated, + suvbm, Hed af 

that +ime Copy 

Cnedoded) 

Shorty therafter 

after 

reviewing tay 

bills I cqlfed 

Roger 

Smith (assessor) of 

Assyria 

twp 

at fhat time 

to 

ask 

for 

assistance 

in 

getting 

property 

in 

Forestry 

Program 

Property 15 

100% 

wooded ond 

currently 

being Managed 

by myself 

as 

owner of 

Evergreen 

Log 

ng «Mr Smith 

provided 

no 

assistance 

oc 

in stevctions 

in what 

IT needed io do. 

He 

stated 

“hat wnt property 

shows 

as transfered 

In 

my 

pame 

F 

cant 

do 

angthing 

ce 

IT 

informed 

him 

atl 

paperwork 

wa sdone and Subp ited at 

time 

of 

closing. 

: 

County GLS 

“Onyx hont maps 

had 

new ownersh)p 

updated within 

short time. 

I 

believe 

clerical 

errors 

have 

occured 

resvlfne 

in 

pre 

not 

being able 

to 

submit 

rguests 

For 

reclassification 

of 

subject 

property 

I+ 

is 

my 

vpdercstanding 

That 

Me Smith 

has 

been 

released from 

dod es 

as 

assessor due 

+o 

clerical ecrors found 

olering 

avdits 

done 

by 

State. 

pews 

assessor 

Kevin 

Harris 

advised 

pre 

to 

svbmit 

’ pppoe!

Page 3

Michigan Department of Treasury 

2766 (Rev. 05-16) 

1.-4260 

Property Transfer Affidavit 

This form is issued under authority 

of P.A. 415 of 1994. Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are not recording a deed). 

The completed 

Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. The 

information on this form is NOT CONFIDENTIAL. 

1. Strest Address of Property 

2. County 

3. Date of Transfer {or land contract signed) 

VIL Wolf Road 

Barry 

June 16, 2021 

4. Location of Real Estate {Check appropriate field and enter name in the space below.) 

§. Purchase Price of Real Estate 

I city 

B® Township 

[7 village 

$500,000.00 

. 

: 

8. Seller's (Transferor) Name 

Assyria 

Burk Farms, Inc. 

7. Properly Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Malling Address 

PIN. This number ranges from 10 

to 25 digits. 

It usually includes hyphens and sometimes includes letters. itis 

John Paul Kauffman and Ellen Kauffman 

. | on the properly tax bili and on the assassment notice. 

5255 Lawrence Rd. 

Nashville, MI 48073 

08-01-020-010-00 

9. Buyer's (Transferee) Telephone Number 

items 10-15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfors include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See Page 2 for 

list. 

[J Land Contract 

[I Lease 

Deed 

OI other specify) 

11. Was property purchased from a financial institution? 

12. Is the trhnsfer between related persons? 

13. Amount of Down Payment 

TJ

Page 4

Assy

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On June 12, 2025, Petitioner filed a response to the Tribunal’s June 2, 2025 Order for 

Default Hearing and Order Placing Petitioner in Default (hereinafter “orders”).1 

Petitioner’s response indicates that he was unable to apply for reclassification of the 

subject property because the assessor did not update ownership even though a 

Property Transfer Affidavit had been signed, dated, and submitted. 

 

The Tribunal has considered Petitioner’s response to the orders and the case file and 

finds that, on April 25, 2025, Petitioner was ordered to submit information or 

documentation showing that Petitioner provided the assessor with a copy of the 

recorded Qualified Forest School Tax Affidavit by December 31 of the tax years at 

issue. When Petitioner failed to respond, the Tribunal entered an order placing 

Petitioner in default on June 2, 2025. While Petitioner timely responded to the orders, 

Petitioner failed to provide a recorded Qualified Forest School Tax Affidavit or indication 

that it submitted a copy of that affidavit to the assessor by December 31 of the tax years 

at issue. Although Petitioner provided an explanation for not submitting the requested 

information, it appears that Petitioner failed to comply with the application process 

outlined in MCL 211.7 7jj[1].2 The Tribunal’s authority is limited to “a proceeding for 

direct review of a final decision, finding, ruling, determination, or order of an agency 

relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state.”3 If there is no final decision, 

finding, ruling, determination or order, the Tribunal has no jurisdiction or authority, and 

“a court which has determined that it has no jurisdiction should not proceed further 

except to dismiss the action.”4 Additionally, the Tribunal notes that it has no jurisdiction 

over any alleged errors related to the classification of the subject property because 

 

1 Petitioner’s letter and accompanying documentation was construed to serve as the requisite Motion to 

Set Aside Default. 

2 MCL 211.77jj[1](7) provides that, in order to “claim an exemption . . . the owner of qualified forest 

property shall provide a copy of the recorded qualified forest school tax affidavit attesting that the land is 

qualified forest property to the local tax collecting unit and assessor by December 31.” 

3 MCL 205.731(a). 

4 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

Petitioner was required to “notify the assessor and [] protest the assigned classification 

to the March board of review.” Further, “[a]n owner . . . may appeal the decision of the 

March board of review by filing a petition with the state tax commission not later than 

June 30 in that tax year.”5 As such, the Tribunal is not the proper venue for a 

classification claim brought forward by a property owner. 

 

While Petitioner was placed in default for failing to submit the appropriate 

documentation related to the qualified forest exemption, the Tribunal finds that 

Petitioner provided an assessor affidavit regarding the uncapping of the taxable value 

for the subject property for the 2023 and 2024 tax years, along with a letter6 explaining 

the uncapping and calculation of the taxable value for the subject property. The letter

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 1-7 2025 

MICHIGAN TAX TRIBUNAL 

Ti 

wh mt may concern 

blo 25 

To 

o 

\ 

(Please 

accept ry 

apologies 

foc my 

i 

- 

lack. 

of 

response 

for 

submithing 

paper 

werk 

‘nn 

refeceing 

to 

original 

letter Eo 

ch 

te 

apply 

for 

reclassification 

of B 

— chy 

because 

of 

assessor net 

ordering 

o 

i 

R 

< 

5 

ot 

Lor 

bmecship 

even 

though 

Propetty, Le ad 

) 

Ei 

de: 

it 

had. 

been 

Signed 

date 

an 

= 

~ 

Ki 

re 

fore 

IT 

have 

po 

docomentation 

To 2 

. 

| RR 

T wll 

again 

cpcloge 

<epY 

ie ; 

Property Tansee A{Lvdav, 

+. 

Also “ ed at 

BT 

from 

gssessor 

dated 

11 

[14 

doi 

cal errors. 

“chnowledy ing edie 

+hi's 

Taxable 

eles 

. 

HL 

3 

om 

Ce 

Foothen 

T+ 

have Deon 

recapped 

shortly 

efter dren 

In 

zezi 

- 

er 

at 

latest A022 when 

tax 

“L 

" 

/ 

jRS AY, 310 

verses 

A 

A034 or - 

Valve 

TT #23 

YOO 

resolting 

in 

mud 

| 

9% 

: 

| 

yee 

“Ag 

nm 

doe 

Fo 

the 

errors 

adm fled 

by 

Co 

RAKES 

\ 

4 

f 

| 

i 

twp = 

nN 

for 

Yowr 

considecation 

; 

: 

- 

<4 

‘ime 

aN 

+his 

ma ter. Hf

Page 2

Property 

in 

question was 

porchased and closed 

on eli fai 

Property Trans fer AE, dav it 

was 

Signed 

dated, + suvbm, Hed af 

that +ime Copy 

Cnedoded) 

Shorty therafter 

after 

reviewing tay 

bills I cqlfed 

Roger 

Smith (assessor) of 

Assyria 

twp 

at fhat time 

to 

ask 

for 

assistance 

in 

getting 

property 

in 

Forestry 

Program 

Property 15 

100% 

wooded ond 

currently 

being Managed 

by myself 

as 

owner of 

Evergreen 

Log 

ng «Mr Smith 

provided 

no 

assistance 

oc 

in stevctions 

in what 

IT needed io do. 

He 

stated 

“hat wnt property 

shows 

as transfered 

In 

my 

pame 

F 

cant 

do 

angthing 

ce 

IT 

informed 

him 

atl 

paperwork 

wa sdone and Subp ited at 

time 

of 

closing. 

: 

County GLS 

“Onyx hont maps 

had 

new ownersh)p 

updated within 

short time. 

I 

believe 

clerical 

errors 

have 

occured 

resvlfne 

in 

pre 

not 

being able 

to 

submit 

rguests 

For 

reclassification 

of 

subject 

property 

I+ 

is 

my 

vpdercstanding 

That 

Me Smith 

has 

been 

released from 

dod es 

as 

assessor due 

+o 

clerical ecrors found 

olering 

avdits 

done 

by 

State. 

pews 

assessor 

Kevin 

Harris 

advised 

pre 

to 

svbmit 

’ pppoe!

Page 3

Michigan Department of Treasury 

2766 (Rev. 05-16) 

1.-4260 

Property Transfer Affidavit 

This form is issued under authority 

of P.A. 415 of 1994. Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are not recording a deed). 

The completed 

Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. The 

information on this form is NOT CONFIDENTIAL. 

1. Strest Address of Property 

2. County 

3. Date of Transfer {or land contract signed) 

VIL Wolf Road 

Barry 

June 16, 2021 

4. Location of Real Estate {Check appropriate field and enter name in the space below.) 

§. Purchase Price of Real Estate 

I city 

B® Township 

[7 village 

$500,000.00 

. 

: 

8. Seller's (Transferor) Name 

Assyria 

Burk Farms, Inc. 

7. Properly Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Malling Address 

PIN. This number ranges from 10 

to 25 digits. 

It usually includes hyphens and sometimes includes letters. itis 

John Paul Kauffman and Ellen Kauffman 

. | on the properly tax bili and on the assassment notice. 

5255 Lawrence Rd. 

Nashville, MI 48073 

08-01-020-010-00 

9. Buyer's (Transferee) Telephone Number 

items 10-15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfors include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See Page 2 for 

list. 

[J Land Contract 

[I Lease 

Deed 

OI other specify) 

11. Was property purchased from a financial institution? 

12. Is the trhnsfer between related persons? 

13. Amount of Down Payment 

TJ

Page 4

Assy

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

ORDER PLACING PETITIONER IN DEFAULT 

 

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

in default on February 13, 2025, because Respondent failed to file an answer to the 

petition. The Tribunal extended the time for Respondent to cure the default by an 

additional 14 days on April 25, 2025, and it has failed to respond or submit the required 

filings. Given this failure, the Tribunal finds that Respondent’s violation was willful. It 

also establishes a history of deliberate delay and refusing to comply with Tribunal rules 

and orders, both of which have prejudiced Petitioner. As a result, after giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 

 

Additionally, the Tribunal finds that within the same April 25, 2025 order, Petitioner was 

ordered to submit information or documentation showing that Petitioner provided the 

assessor with a copy of the recorded qualified forest school tax affidavit by December 

31 of the tax years at issue.2 Petitioner was required to submit the required information 

within 14 days. Despite having ample time to comply, Petitioner failed to respond or 

submit the required filings. As a result, Petitioner is subject to default, as provided by 

TTR 237. Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.3 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 See MCL 211.7jj[1]. 

3 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT. 

 

IT IS FURTHER ORDERED that the Petitioner shall submit information and 

documentation indicating whether it possessed a recorded qualified forest school tax 

affidavit and whether it submitted a copy of that affidavit to the assessor by December 

31 of the tax years at issue. Petitioner shall also file a proof of service evidencing 

service of the documentation on Respondent. Petitioner shall submit the foregoing 

within 14 days of entry of this order.4 

 

Failure to comply with this order will result in the Petitioner being required to file a 

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

 

 

Entered: June 2, 2025 

 

 

 

By _____________________________ 

smm/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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

ORDER PLACING PETITIONER IN DEFAULT 

 

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

in default on February 13, 2025, because Respondent failed to file an answer to the 

petition. The Tribunal extended the time for Respondent to cure the default by an 

additional 14 days on April 25, 2025, and it has failed to respond or submit the required 

filings. Given this failure, the Tribunal finds that Respondent’s violation was willful. It 

also establishes a history of deliberate delay and refusing to comply with Tribunal rules 

and orders, both of which have prejudiced Petitioner. As a result, after giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 

 

Additionally, the Tribunal finds that within the same April 25, 2025 order, Petitioner was 

ordered to submit information or documentation showing that Petitioner provided the 

assessor with a copy of the recorded qualified forest school tax affidavit by December 

31 of the tax years at issue.2 Petitioner was required to submit the required information 

within 14 days. Despite having ample time to comply, Petitioner failed to respond or 

submit the required filings. As a result, Petitioner is subject to default, as provided by 

TTR 237. Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.3 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 See MCL 211.7jj[1]. 

3 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT. 

 

IT IS FURTHER ORDERED that the Petitioner shall submit information and 

documentation indicating whether it possessed a recorded qualified forest school tax 

affidavit and whether it submitted a copy of that affidavit to the assessor by December 

31 of the tax years at issue. Petitioner shall also file a proof of service evidencing 

service of the documentation on Respondent. Petitioner shall submit the foregoing 

within 14 days of entry of this order.4 

 

Failure to comply with this order will result in the Petitioner being required to file a 

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

 

 

Entered: June 2, 2025 

 

 

 

By _____________________________ 

smm/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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER REQUIRING INFORMATION 

 

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

holding Respondent in default on February 13, 2025, because Respondent failed to file 

an answer.1 Respondent was required to cure the default within 14 days. Respondent 

has had ample time to comply, yet has failed to respond or submit the required filings. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this Order.2 

 

The Tribunal further finds that Petitioner is appealing the denial of a qualified forest 

exemption for tax years 2022 and 2023. A party that seeks to claim the exemption must 

provide a copy of the recorded qualified forest school tax affidavit to the assessor by 

December 31.3 The affidavit must be approved by the Department of Agriculture and 

Rural Development.4 The pleadings and contentions attached to the petition are not 

clear as to whether Petitioner submitted a copy of the recorded qualified forest school 

tax affidavit and on what date or dates. Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion and answer were 

served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the 

entry of this Order.5 

 

1 The Order further stated: “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 MCL 211.7jj[1](7). 

4 MCL 211.7jj[1](4). 

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

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner shall submit information and documentation 

indicating whether it possessed a recorded qualified forest school tax affidavit and 

whether it submitted a copy of that affidavit to the assessor by December 31 of the tax 

years at issue. Petitioner shall submit the foregoing within 14 days of this Order. 

 

Respondent’s failure to comply with this Order may result in the scheduling of a default 

hearing, as provided by TTR 237(1).6 

 

Petitioner’s failure to comply with this Order will result in Petitioner being placed in 

default, as provided by TTR 237(1). 

 

 

Entered: April 25, 2025 

 

 

 

By _____________________________ 

cs/bw/am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

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 P Kauffman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004214 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER REQUIRING INFORMATION 

 

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

holding Respondent in default on February 13, 2025, because Respondent failed to file 

an answer.1 Respondent was required to cure the default within 14 days. Respondent 

has had ample time to comply, yet has failed to respond or submit the required filings. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this Order.2 

 

The Tribunal further finds that Petitioner is appealing the denial of a qualified forest 

exemption for tax years 2022 and 2023. A party that seeks to claim the exemption must 

provide a copy of the recorded qualified forest school tax affidavit to the assessor by 

December 31.3 The affidavit must be approved by the Department of Agriculture and 

Rural Development.4 The pleadings and contentions attached to the petition are not 

clear as to whether Petitioner submitted a copy of the recorded qualified forest school 

tax affidavit and on what date or dates. Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion and answer were 

served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the 

entry of this Order.5 

 

1 The Order further stated: “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 MCL 211.7jj[1](7). 

4 MCL 211.7jj[1](4). 

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

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

Page 2

MTT Docket No. 24-004214 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner shall submit information and documentation 

indicating whether it possessed a recorded qualified forest school tax affidavit and 

whether it submitted a copy of that affidavit to the assessor by December 31 of the tax 

years at issue. Petitioner shall submit the foregoing within 14 days of this Order. 

 

Respondent’s failure to comply with this Order may result in the scheduling of a default 

hearing, as provided by TTR 237(1).6 

 

Petitioner’s failure to comply with this Order will result in Petitioner being placed in 

default, as provided by TTR 237(1). 

 

 

Entered: April 25, 2025 

 

 

 

By _____________________________ 

cs/bw/am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

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 P Kauffman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: February 13, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004214

Page 2 of 8

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 3

John P Kauffman

5255 Lawrence Rd

Nashville , MI 49073

Page 4

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 P Kauffman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: February 13, 2025

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-004214

Page 5 of 8

PROOF OF SERVICE

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

Page 6

Kevi

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

DEC 27 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. if you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

John 

P| 

Kevan 

Mailing Address {No., Street, P.O. Box or Rural Route] 

52.55 

lawrence 

d 

City or Town 

. 

State 

ZIP Code 

ashv]le 

MI| 

4407.3 

Telephone Number 

Fax Number 

517-552~ 3856 

un 

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

MA 

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

] 

First Name 

ML 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [1 ves* 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

] 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

{1 True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

[I Disabled Veterans Exemption 

[0 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the dental of a 

KI Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Sce 

a tached 

note / Jeter 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 2027 and ZOZ> 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

[= 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

0 July 

[| December 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 6) 

[Wl] Appealing within 35 days of State Tax Commission Order 

B Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

O0F-2l-0p26-0t0~00 

Classification of Property: 

Rea! 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

if you believe the Taxable Value differs from your contention of Assassed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the M! Dep't of Treasury may appeal this lssue to the Tribunat* 

Parcel

Page 4

: 

STATE OF

Page 5

Mich

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

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 P Kauffman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: January 3, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

John P Kauffman

5255 Lawrence Rd

Nashville , MI 49073

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

John P Kauffman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004214

Township Of Assyria,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: January 3, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

DEC 27 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. if you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

John 

P| 

Kevan 

Mailing Address {No., Street, P.O. Box or Rural Route] 

52.55 

lawrence 

d 

City or Town 

. 

State 

ZIP Code 

ashv]le 

MI| 

4407.3 

Telephone Number 

Fax Number 

517-552~ 3856 

un 

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

MA 

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

] 

First Name 

ML 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [1 ves* 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

] 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

{1 True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

[I Disabled Veterans Exemption 

[0 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the dental of a 

KI Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Sce 

a tached 

note / Jeter 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 2027 and ZOZ> 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

[= 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

0 July 

[| December 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 6) 

[Wl] Appealing within 35 days of State Tax Commission Order 

B Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

O0F-2l-0p26-0t0~00 

Classification of Property: 

Rea! 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

if you believe the Taxable Value differs from your contention of Assassed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the M! Dep't of Treasury may appeal this lssue to the Tribunat* 

Parcel

Page 4

: 

STATE OF

Page 5

Mich

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.