Michigan

Johnsons Surplus LLC Petitioner Vs. Township Of Mottville Respondent

Petitioner: Johnsons Surplus LLC
Respondent: Township Of Mottville

Case overview

Docket number: 26-000962-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Saint Joseph
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Prehearing General Call	Not recorded	Not recorded	10/01/2026	Not recorded	Download
7	Proof of Service of Misc Documents was received.	Not recorded	Not recorded	09/11/2026	Not recorded	Download
6	Appearance	Not recorded	Not recorded	09/11/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/11/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	06/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	06/23/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/14/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Prehearing_General_Call.2026-10-01_08-58-27.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER

OF PROCEDURE

Johnsons Surplus LLC,

Petitioner,

Township Of Mottville,

Respondent.

MTT Docket No. 26-000962

Please be advised that 26-000962 has been placed on a two-week Prehearing General

Call commencing September 01, 2027. Unless ordered otherwise, parties will be

notified at least 28 days before they are scheduled to appear. Scheduling will not

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no

valuation disclosure is required by the dates indicated herein. A “valuation disclosure”

is defined as documentary or other tangible evidence in a property tax proceeding that a

party relies upon in support of the party’s contention as to the true cash value of the

subject property or any portion thereof and contains the party’s value conclusion and

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are

public records and will appear for public viewing on the Tribunal’s Tax Docket

Lookup. If a user wishes to file a document for consideration by the Tribunal and

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents

covered by the order will not be published. Documents filed prior to the issuance of a

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or

redacting personal identifying information (PII) from all documents filed with or offered to

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not

responsible for or required to review, redact, or screen documents at the time of filing

for PII whether filed electronically or on paper. A party, representative, or interested

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII

contained in a previously filed document by submitting a Request for Redactions. The

Request for Redactions form is available on the Entire Tribunal and Small Claims pages

of the Tribunal’s website.

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s

website for more information.

Page 2

MTT Docket No. 26-000962

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties

in writing within 21 days of entry of this order that no valuation disclosure is being

filed. The notice shall indicate the reason or reasons why no valuation disclosure

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

May 5, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

September 1, 2027, which means all discovery has been requested, all Motions to

Compel have been filed, and all requested or ordered discovery has been exchanged

by that date. “Post-Valuation Disclosure”

Page 3

MTT

Page 4

STATE

Page 5

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POS 26-000962-TT.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

JOHNSONS SURPLUS LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000962-TT 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MOTTVILLE TOWNSIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aaron M. Fales (P72864) 

 

 

 

Robert E. Thall (P46421) 

Law Offices of Aaraon M. Fales, P.C. 

 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

 

 

 

Kaufman, & Koches, P.C. 

330 Hamilton Row, Ste. 350 

 

 

Attorney for Respondent 

Birmingham, MI 48009 

 

 

 

470 W. Centre Ave., Ste. A 

248-767-9840 

 

 

 

 

Portage, MI 49024 

afaleslaw@gmail.com 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

Sandra L. Bosse states that on September 10, 2026, she served a copy of an Appearance, 

Answer to Petition with Affirmative Defenses and Proof of Service in this matter by first-class 

mail, postage fully prepaid, upon the Petitioner at the above referenced address. 

 

 

 

 

 

 

 

 

 

 

Sandra L. Bosse 

 

 

 

 

 

 

Sandra L. Bosse

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Appearance 26-000962-TT.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

JOHNSONS SURPLUS LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000962-TT 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MOTTVILLE TOWNSIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aaron M. Fales (P72864) 

 

 

 

Robert E. Thall (P46421) 

Law Offices of Aaraon M. Fales, P.C. 

 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

 

 

 

Kaufman, & Koches, P.C. 

330 Hamilton Row, Ste. 350 

 

 

Attorney for Respondent 

Birmingham, MI 48009 

 

 

 

470 W. Centre Ave., Ste. A 

248-767-9840 

 

 

 

 

Portage, MI 49024 

afaleslaw@gmail.com 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

APPEARANCE 

 

 

The law firm of Bauckham, Thall, Seeber, Kaufman, & Koches P.C., enters this appearance 

for and on behalf of Respondent, Mottville Township, in this matter. 

Respectfully submitted, 

 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN, & KOCHES P.C. 

 

Date: September 10, 2026 

 

 

 

 

 

 

By: /s/ Robert E. Thall 

 

 

 

 

 

Robert E. Thall (P46421) 

 

 

 

Attorney for Respondent

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000962

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance 26-000962-TT

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS 26-000962-TT

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Answer 26-000962-TT.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

JOHNSONS SURPLUS LLC, 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 26-000962-TT 

 

V 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MOTTVILLE TOWNSIP, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aaron M. Fales (P72864) 

 

 

 

Robert E. Thall (P46421) 

Law Offices of Aaraon M. Fales, P.C. 

 

Bauckham, Thall, Seeber, 

Attorney for Petitioner 

 

 

 

Kaufman, & Koches, P.C. 

330 Hamilton Row, Ste. 350 

 

 

Attorney for Respondent 

Birmingham, MI 48009 

 

 

 

470 W. Centre Ave., Ste. A 

248-767-9840 

 

 

 

 

Portage, MI 49024 

afaleslaw@gmail.com 

 

 

 

269-382-4500 

 

 

 

 

 

 

 

thall@michigantownshiplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANSWER TO PETITION WITH AFFIRMATIVE DEFENSES 

Respondent, Mottville Township, states the following in response to the respective 

paragraphs of the Petition filed in this matter: 

1. 

In answer to paragraph 1 of the Petition, Respondent admits the allegations therein. 

 2. 

In answer to paragraph 2 of the Petition, Respondent admits the allegations therein. 

3. 

In answer to paragraph 3 of the Petition, Respondent admits the allegations therein. 

4. 

In answer to paragraph 4 of the Petition, Respondent admits the allegations therein. 

5. 

In answer to paragraph 5 of the Petition, Respondent admits that the Petitioner has 

raised such issues.

Page 2

In answer to paragraph 6 of the Petition, Respondent is without knowledge or

information sufficient to form a belief as to the truth of the allegation contained therein.

Respondent is unaware of a "dispute relative to the value of a loss".

In answer to paragraph 7 of the Petition and its subparts, Respondent denies the

allegations therein as untrue.

WHEREFORE, Respondent respectfully request that the Tribunal enter an Order denying

the relief requested by Petitioner and uphold and affirm the valuations as established by the

Respondent and require Petitioner to pay Respondent’s costs and attorney fees.

AFFIRMATIVE DEFENSES

Please take notice that Respondent may rely on one or more of the following affirmative

defenses:

Petitioner has failed to state a claim upon which relief may be granted.

The Tribunal lacks jurisdiction over Petitioner and/or the subject property.

The service of process was insufficient.

The subject property is under assessed and/or the taxable value and/or state equalized value

of the subject property is too low, and should therefore be appropriately increased to comply with

the mandate of the applicable provisions of law.

Respondent reserves the right to file such additional affirmative defenses as may become

apparent pursuant to discovery procedures during the pendency of this matter.

WHEREFORE Respondent requests that the Tribunal enter a determination of no cause in

its favor, and such other and further relief as is appropriate including costs and attorney fees.

Page 3

Respectfully submitted, 

 

 

 

 

 

BAUCKHAM, THALL, SEEBER, 

 

 

 

 

 

KAUFMAN, & KOCHES, P.C. 

 

 

Date: September 10, 2026 

 By: /s/ Robert E. Thall 

 

 

 

 

 

 Robert E. Thall (P46421) 

 

 Attorney for Respondent

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000962

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Mottville (SAINT JOSEPH)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

Bauckham, Thall, et al

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

470 W Centre Ave Suite A

City or Town

Kalamazoo

State

 Michigan

ZIP Code

49024

Telephone Number

2693824500

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

thall@michigantownshiplaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Robert E Thall

/s/

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Johnsons - Mottville POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

JOHNSONS SURPLUS LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-000962 

TOWNSHIP OF MOTTVILLE, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND} 

Aaron M. Fales, being duly sworn, deposes and says that on August b, 2026 he served a copy 

of Petitioner's Petition on the parties named on the attached list. 

Aaron M. Fales

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Johnsons Surplus LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-000962

Township Of Mottville,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition.

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

case.

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

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

or the Tribunal's rules.

By: Tribunal Clerk

Entered: June 23, 2026

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

Page 3

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Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

JOHNSONS SURPLUS LLC, 

Petitioner, 

MTT Docket #26-000962 

vs. 

Parcel No. 75-011-004-015-00 

MOTTVILLE TOWNSHIP, 

Respondent. 

PETITION 

JOHNSONS SURPLUS LLC ("Petitioner"), through its attorneys, Law Office of 

Aaron M, Fales, P.C., says: 

1. 

Petitioner's principal office address 

is 12195 US HIGHWAY 12, White 

Pigeon, MI 49099. 

Petitioner is a party in interest with respect to property taxes 

on real property tax parcel no(s). 75-011-004-015-00 ("Petitioner's Property"), at 

12195 US 12, White Pigeon, MI, 49099. 

2. 

Respondent, Mottville Township assesses and collects property taxes 

on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Parcel fo be $674,083 and assessed Petitioner's Property at $930,000 resulting in a

Page 5

4, 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's 

Property 

is 

a 

commercial 

property. 

Petitioner 

believes 

that 

Petitioner's Property was designed to be used for commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, {b) assessment, 

(c) taxable value, and (d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

fo 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are af higher percentages of true cash value than permissible

Page 6

(d)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000962

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Johnsons - Mottville POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 Petition - Johnsons Surplus.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

JOHNSONS SURPLUS LLC, 

Petitioner, 

vs. 

MOTTVILLE TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26-00 

Parcel No. 75-011-004-015-00 

 

 

 

 

PETITION 

 

 

JOHNSONS SURPLUS LLC (“Petitioner”), through its attorneys, Law Office of 

Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 12195 US HIGHWAY 12, White 

Pigeon, MI 49099. Petitioner is a party in interest with respect to property taxes 

on real property tax parcel no(s). 75-011-004-015-00 ("Petitioner's Property"), at 

12195 US 12, White Pigeon, MI, 49099. 

 

2. 

Respondent, Mottville Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Parcel to be $674,083 and assessed Petitioner's Property at $930,000 resulting in a 

state equalized value of the same amount based on the tenative equalization 

factor.

Page 2

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is a commercial property. Petitioner believes that 

Petitioner's Property was designed to be used for commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

Page 3

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an 

Order reducing the 2026 taxable value of Petitioner's Parcel from $674,083 to 

$200,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $930,000 to $200,000, and requiring Respondent to pay 

Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: ___________, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste 350 

 Birmingham, MI 48009 

 (248) 767-9840 

 

 

 

 

 

May 12

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Johnsons Surplus LLC

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

12195 US Hwy 12

City or Town

White Pigeon

State

Michigan

ZIP Code

49099

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

12195 US 12

Mottville

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49099

Taxing Authority (City or Township)

Township Of Mottville (SAINT JOSEPH) 

County

Saint Joseph

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

75-011-004-015-00

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

930000

Current Taxable Value as established by the Board of Review:

674083

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

400000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

200000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

200000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051284973554

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-06-23_17-41-12.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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