Lawrence Dupuis, Petitioner V Township Of Fort Gratiot, 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 

Lawrence Dupuis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004239 

 

Fort Gratiot Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-004239 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

By 

 

 

Entered: March 14, 2025 

sy 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

LAWRENCE DUPUIS 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

Vv 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-004239 

TOWNSHIP OF FORT GRATIOT 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

. 

The subject property is in ST. CLAIR 

County. 

2. 

Parcel Number: 20-326-0032-330 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2023 

900.00 

900.00 

2024 

900.00 

900.00 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2023 

0.00 

0.00 

0.00 

2024 

0.00 

0.00 

0.00 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-004239 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Js] A 

MV) < 

Printed ene: £ Aw RENCE 

P. D VPU/C 

Date: 

2/2 §/2) BS 

Signature of Respondent's authorized representative: 

/s/ Janal L. Mossett 

Printed Name: Janal L. a, 

Date: 

2%] 2035

Page 3

JOHN D. ADAIR 

EAE 

KELLY LAW F 

KELLEN LYNCH ELLIOTT 

ADAIR MOSSETT & ELLIOTT, PLLC 

Since 1889 

E-mail: jmossett@porthuronlaw.com 

RECEIVED 

February 28, 2025 

MAR 05 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

MICHIGAN TAX TRIBUNAL 

Lansing, Michigan 48933 

Re: 

Lawrence Dupuis v. Township of Fort Gratiot 

MTT Docket No. 24-004239 

Dear Sir/Madam: 

Enclosed for filing in this matter, please find Respondent’s Property Tax Appeal 

Answer Form and the parties” Stipulation for Entry of Consent Judgment. 

If you have any questions, please contact me. 

Sincerely, 

KELLY LAW FIRM 

By 

: 

L Sr 

Janal Vad 

JLM/cp 

Enclosures

Page 4

: wg WT 

il 

KELLY LAW FIRM 

ADAR MosserT & ELuiort, PLLC 

627 FORT STREET 

PORT HURON, MICHIGAN 48060-3904 

A 

METROPLEX ML 480 

= 

28 FEB 2025 PY 

& 

Kk 

dx 

US POSTAGE 

PiTNEY BOWES: 

Mie VF) 

— 

- 

oT 

A 

S— 

[7] 

‘$d 

: 

5 zrses0 

§ 000.970 

: 

0006171298 

FEB 

28 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

| 

Lansing, Michigan 48933 

United States 

ELLE 

ET LY RT 

FR BT 

RE 

BF FUE 

PR 

TR

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 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

 

1. The subject property is in _________________________________ County. 

 

2. Parcel Number: ____________________________________________. 

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

Form addressing all other parcels at issue.) 

 

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

of Review are: 

 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

 

 

 

 

 

 

 

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

settlement purposes are: 

 

Tax year 

True Cash Value 

AV 

TV 

 

 

 

 

 

 

 

 

 

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

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

omitted property etc.) 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

6. List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

___________________________________________________________________

LAWRENCE DUPUIS

24-004239

TOWNSHIP OF FORT GRATIOT

ST. CLAIR

20-326-0032-330

2023

900.00

900.00

2024

900.00

900.00

2023

0.00

0.00

0.00

2024

0.00

0.00

0.00

The property has zero value and the adjustment to its value was a clerical error.

Refunds, if any, shall be paid to Petitioner at 3917 Hitchings, Fort Gratiot, MI 48059, and interest, if any, is waived

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

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

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

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

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

 

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

 

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

__________________________________________. 

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

all other parcels being withdrawn.) 

 

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

 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

__________________________________________________________________ 

 

Printed Name:_______________________________________________________ 

 

Date: ______________________________________________________________ 

 

Signature of Respondent’s authorized representative: 

 

__________________________________________________________________ 

 

Printed Name:_______________________________________________________ 

 

Date: ______________________________________________________________ 

 

24-004239

/s/ Lawrence Dupuis

Lawrence Dupuis

02/28/2025

/s/ Janal L. Mossett

Janal L. Mossett

02/28/2025

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

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

Lawrence Dupuis, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on February 27, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 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

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

Lawrence Dupuis, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on February 27, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 12, 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

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

Lawrence Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 24-004239

Page 2 of 8

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: March 12, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Lawrence Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and

Page 4

MTT

Page 5

STATE

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

bl 

RE 

) 

Assessment Year: _ 2024 

. 

0 

, 

12/09/2024 01:54 

BM 

July/December Board of Review Affidavit 

Issued under authorlly of PA 206 of 1893, Filing Is mandatary. 

Petition/Docket #: 

D24-004 

The authority for July/December board of review action Is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Revlew can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MGL 211.7u; a qualified agricullural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor: a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

quallfied forest property exemption under MCL 211.7]j(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authorily for the 

July/December Board of Review lo take action. 

Form 3128 (L-4036a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change Is made to an individual 

parcel of property which causes a change In Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

DUPUILS LAWRENCE P/ PATRICIA L 

[Owner Street AGaress 

Clty 

State 

ZIP Code 

3917 HITCHINGS ST 

FORT GRATIOT 

MI 

[48059 

Parcel Number 

Property 

School District 

Property Classffication 

74-20-326-0032-330 

PORT HURON AREA SCHOOL 

[402 

Property Strest Address 

Clty 

Stale 

ZIP Code 

VAC HITCHINGS ST 

FORT GRATIOT 

MI 

48059 

" PART B: ADJUSTMENTS 

. 

Item or Taxing Authority 

Note or Millage 

Original 

Adlusted 

ference 

FORT GRATIOT TOWNSH 

Assessed Value 

DBOR 

0 

900 

900 

Taxable Value 

12/10/2024 

¢] 

900 

900 

P.R.E. 

0.00 % 

0.00 % 

0.00 

Property Class 

402 

School District 

74010 

Classification 

Ad Valorem 

’ 

TOTALS 

Reason for change (see instructions on page 2): 

Poverty Exemption 

[Mavalified Agricultural Exemption 

# Disabled Veterans Exemption 

Od Qualified Forest Exemption 

i 

Reoperty 

Plauaiified Error 

Explanation: 

MCL 211.53b(6)d 

- MEASUREMENT/CALCULATION ERROR 

12/10/2024 THE DBOR DECIDED TO HEAR THIS PETITION TO CORRECT THE LAND, ADDING THE DRAIN 

EASEMENT OF 0.727 ACRE LEAVING 0.096 ACRE OF TV LAND 

PART C; CERTIFICATION, BOARD OF REVIEW MEMBERS 

We, the undersigned members of FORT GRATIOT TOWNSHIP _ Board of Reviev, swear of sfiirm the above Information fs, to the best of our knowledge, true. 

i 

1 

[e] 

0 

Date 

Sd Boel] 

[Foz | 

[oo 

= 

igRature 

ate 

ignature 

ale 

Cie ORL cH 

Fed Q EL 

Signature 

Date 

Sone cnet 

7-19 

Ths Board of Review is required to file an affidavit within 30 days with tha propar officials to have all affscted official records corracted, If the qualifiad error results in 

an overpayment or underpayment, the rebate, including any interest paid, must be made fo the taxpayer or the taxpayer must be notified and payment made within 

30 days of the notice. (MCL 211.53b (1)) 

Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing 

authorities. Retaln a copy on file at the local unit.

Page 2

Michigan Department of Treasury 

L-4035a 

3126 (Rev. 11-13) 

5 

p 

. 

20-326-0032-330 

2024 Taxable Value Calculations Worksheet 

Parcel No. 25520 

es 

lssued under authorlty of P.A, 206 of 1893. Filing ls mandatory. 

Petition No. 

_N24-004 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change Is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 

1 

if the B of R changes Capped Value. 

SECTION 

1 

— 

BofR 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By ASSESSOL.")......cccvcvviinne = 

0 

900 

Amount of Losses... 

0 

0 

(See page 11 and 12 of STC Bulletin 

#3 of 

AFOUL OF BOHIOE corssonsrssasi iis ess Suginpsspanssisss vans sls 

RG UTE 

0 

[8 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See S76 Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2024 Capped Value 

= (2023 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

( 

900 

- 

0 

yX 

1.050 

+ 

0 

= 

945 

By B of R 

i 

[Xe 

oo 

[=] 

2024 Capped Value 

Complete

Page 3

CARTE

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004239

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Fort Gratiot (SAINT CLAIR)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Janal

M.I.

L

Last Name

Mossett

Firm Name (if any)

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

627 Fort Street

City or Town

Port Huron

State

Michigan

ZIP Code

48060

Telephone Number

810-987-4111

Fax Number

810-987-8763

E-mail Address

jmossett@porthuronlaw.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent admits the allegations as it relates to valuation. Respondent neither admits nor denies the remainder of the allegations. At the time of Respondent filing 

this answer, the parties have resolved the issues and signed a Stipulation for Entry of Consent Judgment. 

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: December

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? December*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes

If yes, explain.

The Township made a clerical error in assessing the property value above zero when the Township has determined that the property has zero value

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

20-326-0032-330

Classification of Property:

Real 

Residential

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

900.00

Current Taxable Value as established by the BOR:

900.00

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

450.00

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

900.00

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Janal L. Mossett

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

Lawrence Dupuis, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 28, 2025, 

and finds that a consent judgment can only be entered if a stipulation is filed after the 

filing of a petition and answer. See TTR 249 and 281. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

It is further ordered,

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

Page 2

MTT Docket No. 24-004239

Page 2 of 4

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: March 7, 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 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

Lawrence Dupuis, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004239

Township Of Fort Gratiot,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 28, 2025, 

and finds that a consent judgment can only be entered if a stipulation is filed after the 

filing of a petition and answer. See TTR 249 and 281. Because no answer has been 

filed in this case, the stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

It is further ordered,

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

Page 4

MTT Docket No. 24-004239

Page 4 of 4

By _____________________________

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

GRETCHEN WHITMER 

GOVERNOR 

LAWRENCE DUPUIS 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

Vv 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-004239 

TOWNSHIP OF FORT GRATIOT 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

. 

The subject property is in ST. CLAIR 

County. 

2. 

Parcel Number: 20-326-0032-330 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2023 

900.00 

900.00 

2024 

900.00 

900.00 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2023 

0.00 

0.00 

0.00 

2024 

0.00 

0.00 

0.00 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-004239 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Js] A 

MV) < 

Printed ene: £ Aw RENCE 

P. D VPU/C 

Date: 

2/2 §/2) BS 

Signature of Respondent's authorized representative: 

/s/ Janal L. Mossett 

Printed Name: Janal L. a, 

Date: 

2%] 2035

Page 3

JOHN D. ADAIR 

EAE 

KELLY LAW F 

KELLEN LYNCH ELLIOTT 

ADAIR MOSSETT & ELLIOTT, PLLC 

Since 1889 

E-mail: jmossett@porthuronlaw.com 

RECEIVED 

February 28, 2025 

MAR 05 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

MICHIGAN TAX TRIBUNAL 

Lansing, Michigan 48933 

Re: 

Lawrence Dupuis v. Township of Fort Gratiot 

MTT Docket No. 24-004239 

Dear Sir/Madam: 

Enclosed for filing in this matter, please find Respondent’s Property Tax Appeal 

Answer Form and the parties” Stipulation for Entry of Consent Judgment. 

If you have any questions, please contact me. 

Sincerely, 

KELLY LAW FIRM 

By 

: 

L Sr 

Janal Vad 

JLM/cp 

Enclosures

Page 4

: wg WT 

il 

KELLY LAW FIRM 

ADAR MosserT & ELuiort, PLLC 

627 FORT STREET 

PORT HURON, MICHIGAN 48060-3904 

A 

METROPLEX ML 480 

= 

28 FEB 2025 PY 

& 

Kk 

dx 

US POSTAGE 

PiTNEY BOWES: 

Mie VF) 

— 

- 

oT 

A 

S— 

[7] 

‘$d 

: 

5 zrses0 

§ 000.970 

: 

0006171298 

FEB 

28 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

| 

Lansing, Michigan 48933 

United States 

ELLE 

ET LY RT 

FR BT 

RE 

BF FUE 

PR 

TR

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

Lawrence Dupuis,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

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 27, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004239

Page 2 of 6

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

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

Lawrence Dupuis,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

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 27, 2025

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004239

Page 4 of 6

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

ii “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

Page 5

ST

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 

A, 

> 

JAN 07 2024 

ST 

10 

LAWRENCE 

Gan 

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 Small 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 

M.I 

Last Name/Company 

Name 

LAWRENCE 

DU PLIS 

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

3917 HireNGS 

SG 

City or Town 

State 

ZIP Code 

FORT GRATIOT 

Mj |_ 

48059 

Zo 

6502759 

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

[pd puis @ YAHOO. CoN 

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

First Name 

M1. 

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-mail 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? 

parcels are you | [7] yest 

[] Not 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

J: Taxable Value Only (calculation) 

{1 pisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principat Residence or Qualified Agricuiturat Exemption) 

Section 5: Explain the Reason for this Appeal 

THIS 

VERY sHAIT DRRCCL HAs 

NO Use pPLE AISLE IT LE 

(00% INA 

Goumrty ROPD 

EASEMENT ANP TAC Re 

IN 

fr F000 PAIN, 

ZI WEMT 

TO 

THE Bopar 

OF REVE 

Ww 

IN 22 AND THEY 

psieen 

A$ 0.00 vA (SEE amAthsp), I ESUEVED 

f cen 

on 17/2/24 wih 

A Kew 

EVE 

ANP 

2 TY 

Rills (copy cwchsgn) THE NERA Lill 

wAS AERO OIEROUE, 

THE SHAM ppRCOU 

15 RIACHED 

Ty MY Mad BESIEENCS. BUT 

CEARATED 

BY BoM) EREMBNT go T ow) NOT Cogn 

DARGIS, 50 

T 

 ALsoF EEGEED 

2 DRAIN 

ASSES MENT, 26 

WILEES 8 Schl NO NUE 

pO SHOE 

BE, 5 ters 

4% IRNES Fill PRY ORE TERR TRYNRE Vrs 

Section 6: Jurisdictional Issues 

Year(s) you are re 

023 / 2674 

Did you protast the assessment at A Beard of Review (BOR)? [i] Yes 

[i] No 

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

Jr July 

Od December 

On check the applicable reason(s): 

Not required to attend 

— 

“7 

- 

2 

Assessment Change Notice was not received by Petitioner 

[78] FIN 

FT 

JA 0. 

Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation In Section 5) 

[| Appeating within 35 days of State Tax Commission Order 

fF PROPERTY, THANK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the muttiple parcel form for additional, contiguous parcels. 

Parcet Identification Number: 

74~ ZO -326~ 0032-330 

Classification of Property: 

Rea! 

Personal 

(check ons) 

Oo 

Agricultural 

Commercial 

Industrial 

Resign! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Kil (also known as Statd Equalized Value) as establishad by the BOR: 

Current Taxable “q as 0000 by the BOR: 

700.00 

What do you believe is g" ool” (also known as True Cash Value)? 

[4 

Multiply the True “gr by 5 B enter here, This is your contention of Assessed Value. 

0 

If you believe the “df o differs from your contention of Assessed Value, enter your contention of Taxable Value. 

.00 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you

Page 4

STAT

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

Lawrence Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

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 17, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

Lawrence Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004239

Township Of Fort Gratiot,

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 17, 2025

PROOF OF SERVICE

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

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

or email addresses on file, as 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 

A, 

> 

JAN 07 2024 

ST 

10 

LAWRENCE 

Gan 

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 Small 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 

M.I 

Last Name/Company 

Name 

LAWRENCE 

DU PLIS 

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

3917 HireNGS 

SG 

City or Town 

State 

ZIP Code 

FORT GRATIOT 

Mj |_ 

48059 

Zo 

6502759 

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

[pd puis @ YAHOO. CoN 

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

First Name 

M1. 

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-mail 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? 

parcels are you | [7] yest 

[] Not 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

J: Taxable Value Only (calculation) 

{1 pisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principat Residence or Qualified Agricuiturat Exemption) 

Section 5: Explain the Reason for this Appeal 

THIS 

VERY sHAIT DRRCCL HAs 

NO Use pPLE AISLE IT LE 

(00% INA 

Goumrty ROPD 

EASEMENT ANP TAC Re 

IN 

fr F000 PAIN, 

ZI WEMT 

TO 

THE Bopar 

OF REVE 

Ww 

IN 22 AND THEY 

psieen 

A$ 0.00 vA (SEE amAthsp), I ESUEVED 

f cen 

on 17/2/24 wih 

A Kew 

EVE 

ANP 

2 TY 

Rills (copy cwchsgn) THE NERA Lill 

wAS AERO OIEROUE, 

THE SHAM ppRCOU 

15 RIACHED 

Ty MY Mad BESIEENCS. BUT 

CEARATED 

BY BoM) EREMBNT go T ow) NOT Cogn 

DARGIS, 50 

T 

 ALsoF EEGEED 

2 DRAIN 

ASSES MENT, 26 

WILEES 8 Schl NO NUE 

pO SHOE 

BE, 5 ters 

4% IRNES Fill PRY ORE TERR TRYNRE Vrs 

Section 6: Jurisdictional Issues 

Year(s) you are re 

023 / 2674 

Did you protast the assessment at A Beard of Review (BOR)? [i] Yes 

[i] No 

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

Jr July 

Od December 

On check the applicable reason(s): 

Not required to attend 

— 

“7 

- 

2 

Assessment Change Notice was not received by Petitioner 

[78] FIN 

FT 

JA 0. 

Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation In Section 5) 

[| Appeating within 35 days of State Tax Commission Order 

fF PROPERTY, THANK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the muttiple parcel form for additional, contiguous parcels. 

Parcet Identification Number: 

74~ ZO -326~ 0032-330 

Classification of Property: 

Rea! 

Personal 

(check ons) 

Oo 

Agricultural 

Commercial 

Industrial 

Resign! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Kil (also known as Statd Equalized Value) as establishad by the BOR: 

Current Taxable “q as 0000 by the BOR: 

700.00 

What do you believe is g" ool” (also known as True Cash Value)? 

[4 

Multiply the True “gr by 5 B enter here, This is your contention of Assessed Value. 

0 

If you believe the “df o differs from your contention of Assessed Value, enter your contention of Taxable Value. 

.00 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you

Page 4

STAT

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.