Lee S Lark Petitioner V Township Of Orion 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

Lee S Lark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002421

Township Of Orion,

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. 26-002421

Page 2 of 2

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: 

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

Lee S Lark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002421

Township Of Orion,

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

Page 4

MTT

Page 5

STA

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

Lee S Lark, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002421

Township Of Orion,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on 06/24/2026, 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: /s/ Patricia L. Halm

Entered: August 24, 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 addresses on file, as provided 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

Lee S Lark, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002421

Township Of Orion,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on 06/24/2026, 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: /s/ Patricia L. Halm

Entered: August 24, 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 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

RECEIVED 

JUN 2 92026 

' 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON £. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lee S Lark, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-002421 

Township Of Orion, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner 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. 

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: /s/ Patricia L. Halm 

hes 

Th 

Entered: June 24, 2026 

[} [He 

1 “A submission by mall 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. 26-002421 

Page 2 of 2 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 3

2026 MARCH BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF ORION 

ASSESSING DEPARTMENT 

2323 JOSLYN ROAD 

LAKE ORION MI 48360 

NAME AND ADDRESS OF OWNER OR PERSON NAME! 

ON 

ASSESSMENT ROLL: 

ON 

ASSESSMENT 

ROLL 

PROPERTY IDENTIFICATION: 

0 -09-26-426-003 

LARK, SCOTT 

207 PINNACLE DR 

LARK, LEE SUN 

: 

207 PINNACLE DR 

T4N, RI0E, SEC 26 HI-HILL VILLAGE NO 3 LOT 234 

LAKE ORION MI 48360-2481 

THIS PROPERTY IS CLASSIFIED 

40] 

(RESIDENT! AL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value, 

The Board has completed their review of Parcel Number O -09-26-426-003 

PETITIONNO. 

M262 

Board of Review Comments; 

APPROVED; REDUCE 2026 AV/TV 

2026 

ORIGINAL ASSESSED VALUE 

411,850 

] 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

375,000 

(If the above amounts are the same, no revisions have occurred 

2026 

ORIGINAL TAXABLE VALUE 

411,850 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

375,000 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

100.0000 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the 

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the 

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial 

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

Michigan Tax Tribunal

Page 4

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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

BOARD OF REVIEW DECISION

LAKE ORION, MI 48360

2323 JOSLYN ROAD

CHARTER TOWNSHIP OF ORION

FROM

2026

07/10/2026

03:18 PM

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED 

LARK, SCOTT

LARK, LEE SUN

207 PINNACLE DR

LAKE ORION, MI 48360-2481

T4N, R10E, SEC 26 HI-HILL VILLAGE NO 3 LOT 234

207 PINNACLE DR

O -09-26-426-003

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

They have made the following determination based on the information you supplied.

O -09-26-426-003

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

Board of Review Comments

APPROVED; REDUCE 2026 AV/TV

411,850

2026 ORIGINAL ASSESSED VALUE

"BOARD OF REVIEW" ASSESSED VALUE

2026

375,000

(If the above amounts are the same, no revisions have occured)

411,850

2026 ORIGINAL TAXABLE VALUE

2026

375,000

"BOARD OF REVIEW" TAXABLE VALUE

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG

2026

100.0000

Please feel free to contact the assessor at the address listed above or call if you have any questions.

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website."

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002421

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Orion (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Mitchell

M.I. 

Last Name

Elrod

Firm Name (if any)

Orion Township

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

2323 Joslyn Rd

City or Town

Lake Orion

State

Michigan

ZIP Code

48360

Telephone Number

2483910304

E-mail Address

assessing@oriontownship.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

PRELIMINARY ANALYSIS INDICATES A 2026 TRUE CASH VALUE OF $750,000. FURTHER ANALYSIS AND COMPARABLES WILL BE PROVIDED PRIOR TO A SCHEDULED 

HEARING.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

O-09-26-426-003

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

375000

Current Taxable Value as established by the Board of Review:

375000

What do you believe is the fair market value?

750000

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ MITCHELL ELROD

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

RECEIVED 

APR 1 0 2026 

MICHIGAN TAX TRIBUNAL 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Bursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this 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. 

{ast Name/Company Name 

Lee 

S 

Lark 

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

207 Pinnacle Dr 

City or Town 

State 

ZIP Code 

Lake Orion 

Mi 

48360 

Telephone Number 

5 48.321 4 238 

Email Address (Go not enter unless you want MTT to send ail correspondence via emall) 

Ispeagle@hotmail.com 

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

First Name 

[TAN 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unfess you want MTT to send all correspondence via emall) 

Section 3: Subject Property information *use the muitipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1] vest 

No™ 

1 

+f No, you must flle separate appeals for each parcel 

Property Address (No., Street) 

207 Pinnacle Dr 

City or Town 

County 

State 

ZIP Code 

Lake Orion 

Oakland 

Mi 

48360

Page 2

wear 

7 (HN 

& 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

{1 True Cash and Taxable Value 

3 Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My Assessed Value is grossly inflated. We just bought this house at market value and 

the TwP has not considered the market value whatsoever. 

they Grossly inflated our value. We gave them supporting data, as well as they are 

aware of our purchase price and appraisal. 

All WELL below their Assessed Value by 

about 30%. 

Section 6: Jurisdictional Issues 

Did you protest the assessment ata Board of Review (BOR)? 

Yes 

OO No 

If Yes, chack which BOR you attended: [¥ March 

[1 July 

[J oecember 

If No, please check the applicable reason(s): 

|] Not required to attend 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, includa explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

[m} Appealing within 35 days of recaipt of Notice of Uncapping 

[1 other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number 

09-26-426-003 

Classification of Property: 

Real] 

Personal [1 {check one) 

Agricultural 0 

Commerciaid 

industrial [1 

Residential 3 

 Timber-Cutover 1 

Developmental [1 

Utility 

[J (check one) 

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

by the Board of Review: 375000 

375000 

What do you beileve is the fair market value (also known as true cash vale)? 

624000.00 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .6) 

312000.00 

assessed value} 312000.00 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

One 

if you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at [east 50% as of the date of the filing of this petition for al) tax years at 

issue, the filing fee is based on the greater 

of the State Equalized Value or Taxable Value In dispute. 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wilt be added for each additional parcel baing appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If the property is NOT residential property (see MCL. 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee ls} 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above, 

If the property is NOT residential property and the State Equalized Valus or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must 

be filed. 

Signatu 1'© *Required 

Z 

Petitioner or Attorney/Authorized Representative’s Signature: 

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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 

MAY 14 2026 

RIBUNAL 

STATE OF MICHIGAN 

MICHIGAN TAX'T 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Lee 

S 

Lark 

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

207 Pinnacle Dr 

City or Town 

State 

ZIP Code 

Lake Orion 

Mi 

48360 

Telephone Number 548-321 -1 238 

Emall Address (do not enter untess you want MTT to send alt correspondence via emall} 

ispeagle@hotmail.com 

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

First Name 

ma. 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information *use the muttiple parcel form for additional, contiguous parcels. 

How many parcels are you 

if 

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

appealing? 

Yes* 

No** 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

207 Pinnacle Dr 

County 

State 

ZIP Code 

Oakland 

MI 

48360 

City or Town 

Lake Orion

Page 2

f 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

@ True Cash and Taxable Value 

[Taxable Value Only (calculation) 

@ Onoapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My Assessed Value is grossly inflated. We just bought this house at market value and 

the TwP has not considered the market value whatsoever. 

they Grossly inflated our value. We gave them supporting data, as well as they are 

aware of our purchase price and appraisal. 

All WELL below their Assessed Value by 

about 30%. 

Section 6: Jurisdictional Issues 

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

Yes 

[Im] No 

If Yes, check which BOR you attended: 

March 

[1] July 

[Hl] December 

If No, please check the applicable reason(s): 

[Ml] Not required to attend 

[MH] Appealing a purported Clerical Ercor or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[] Appealing within 35 days of State Tax Commission Order 

[} Appealing within 35 days of receipt of Notice of Uncapping 

a Other 

if you checked “other” above, explain:

Page 3

ll 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

© 09-26-426-003 

Classification of Property: 

Reali?” 

Personal [] (check one) 

Agriculturai (1 

Commercial 0 

Industrial [J 

Residential 3 

Timber-Cutover [1 

Developmental [J 

Utility 

[J (check one) 

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

by the Board of Review: 375000 

375000 

What do you believe is the fair market value (aiso known as true cash vaiue)? 

624000.00 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .6) 

312000.00 

assessed value) 312000.00 

Fee Information 

Does the property have a Principat Residence Exemption of at least 60% as of the date of the filing of this petition for ali tax years at 

issue? 

ves 

[1 No 

If you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residentiat property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention ls: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $600,000.00 

$300.00 

If the property is NOT residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additionat parcel, as indicated above. 

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

Petitioner or as Representative’s Signature: 

Is! 

pwr. 

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172

Page 4

Cee 

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207 Fonacle 

O- 

Cake Orion’ YES 

FOR

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Tax 

Titunal 

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MAY 13 208 

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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 

APR 1 0 2026 

MICHIGAN TAX TRIBUNAL 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Bursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this 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. 

{ast Name/Company Name 

Lee 

S 

Lark 

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

207 Pinnacle Dr 

City or Town 

State 

ZIP Code 

Lake Orion 

Mi 

48360 

Telephone Number 

5 48.321 4 238 

Email Address (Go not enter unless you want MTT to send ail correspondence via emall) 

Ispeagle@hotmail.com 

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

First Name 

[TAN 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unfess you want MTT to send all correspondence via emall) 

Section 3: Subject Property information *use the muitipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1] vest 

No™ 

1 

+f No, you must flle separate appeals for each parcel 

Property Address (No., Street) 

207 Pinnacle Dr 

City or Town 

County 

State 

ZIP Code 

Lake Orion 

Oakland 

Mi 

48360

Page 2

wear 

7 (HN 

& 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

{1 True Cash and Taxable Value 

3 Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My Assessed Value is grossly inflated. We just bought this house at market value and 

the TwP has not considered the market value whatsoever. 

they Grossly inflated our value. We gave them supporting data, as well as they are 

aware of our purchase price and appraisal. 

All WELL below their Assessed Value by 

about 30%. 

Section 6: Jurisdictional Issues 

Did you protest the assessment ata Board of Review (BOR)? 

Yes 

OO No 

If Yes, chack which BOR you attended: [¥ March 

[1 July 

[J oecember 

If No, please check the applicable reason(s): 

|] Not required to attend 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, includa explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

[m} Appealing within 35 days of recaipt of Notice of Uncapping 

[1 other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number 

09-26-426-003 

Classification of Property: 

Real] 

Personal [1 {check one) 

Agricultural 0 

Commerciaid 

industrial [1 

Residential 3 

 Timber-Cutover 1 

Developmental [1 

Utility 

[J (check one) 

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

by the Board of Review: 375000 

375000 

What do you beileve is the fair market value (also known as true cash vale)? 

624000.00 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .6) 

312000.00 

assessed value} 312000.00 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

One 

if you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at [east 50% as of the date of the filing of this petition for al) tax years at 

issue, the filing fee is based on the greater 

of the State Equalized Value or Taxable Value In dispute. 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wilt be added for each additional parcel baing appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If the property is NOT residential property (see MCL. 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee ls} 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above, 

If the property is NOT residential property and the State Equalized Valus or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must 

be filed. 

Signatu 1'© *Required 

Z 

Petitioner or Attorney/Authorized Representative’s Signature: 

| 

Ist 

7 Lt 

TA 

7 

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Page 4

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METROPLEX MI 480" 

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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

Lee S Lark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002421

Township Of Orion,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner 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.1 

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: /s/ Patricia L. Halm

Entered: June 24, 2026

1 “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. 26-002421

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Lee S Lark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002421

Township Of Orion,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner 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.2 

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: /s/ Patricia L. Halm

Entered: June 24, 2026

2 “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 4

MTT Docket No. 26-002421

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

Lee S Lark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002421

Township Of Orion,

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 281. 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: June 24, 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 addresses on file, as provided 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

Lee S Lark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002421

Township Of Orion,

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 281. 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: June 24, 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 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.