Record Finder / 24-003608-TT
Michigan
Legacy Acquisitions, Petitioner V City Of Detroit, Respondent
- Petitioner
- Legacy Acquisitions
- Respondent
- City Of Detroit
Case overview
- Docket number
- 24-003608-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Order of Dismissal | Not recorded | Not recorded | 11/20/2025 | Not recorded | Download |
| 14 | Order Holding Party in Default | Not recorded | Not recorded | 10/29/2025 | Not recorded | Download |
| 13 | Failed to Appear - Pettitioner | Not recorded | Not recorded | 10/29/2025 | Not recorded | Not recorded |
| 12 | Evidence was received. | RESP | Not recorded | 08/20/2025 | Not recorded | Download |
| 11 | Notice of Hearing | Not recorded | Not recorded | 08/05/2025 | Not recorded | Download |
| 10 | A hearing has been scheduled | Not recorded | Not recorded | 08/05/2025 | Not recorded | Not recorded |
| 9 | Order of Partial Dismissal | Not recorded | Not recorded | 08/05/2025 | Not recorded | Download |
| 8 | Order Setting Aside Default | Not recorded | Not recorded | 11/15/2024 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 11/15/2024 | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 10/22/2024 | Not recorded | Download |
| 5 | Valuation Disclosure | PET | Not recorded | 10/24/2024 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/02/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/28/2024 | $125.00 | Download |
Documents
Order_of_Dismissal-FTA.2025-11-20_07-33-44.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.24-003608 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in the above-captioned case and finds that Petitioner was placed in default on October 29, 2025, for failing to appear at a duly- scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal must consider before imposing the sanction of dismissal. Those factors are: (1) whether the violation was wilful or accidental; (2) the party's history of refusing to comply with previous court orders; (3) the prejudice to the opposing party; (4) whether there exists a history of deliberate delay; (5) the degree of compliance with other parts of the court's orders; (6) attempts to cure the defect; and (7) whether a lesser sanction would better serve the interests of justice.2 Petitioner’s failure to appear at the hearing and failure to comply with the Order of Default has established a history of deliberate delay. As a result, giving careful consideration to the factors involved and considering all options in determining what sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser sanction would not be appropriate. Therefore, IT IS ORDERED that this case is DISMISSED. This order resolves all pending claims in this matter and closes this case. 1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 2 Id. at 149.
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MTT Docket No. 24-003608 Page 2 of 4 APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: November 20, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.24-003608 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in the
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MTT
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Order_of_Default_-_FTA.2025-10-29_13-18-37.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear for the duly-noticed hearing scheduled for October 29, 2025. Thus, this case is subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a default hearing, however, the Tribunal finds that placing the absent party in default and ordering an explanation and documentation justifying the absence at the proceeding is appropriate.2 Therefore, IT IS ORDERED that the absent party is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall submit information and documentation as directed above. The response must be filed with the Tribunal and served on the opposing party or the opposing party’s authorized representative within 14 days of entry of this order.3 Failure to comply with this order may result in dismissal of this case or the scheduling of a default hearing, as provided by TTR 237. By______________________________ Entered: October 29, 2025 Patricia L. Halm, Tribunal Chair 1 See TTR 247 & TTR 275. 2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010). 3 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 24-003608 Page 2 of 4 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
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear for the duly-noticed hearing scheduled for October 29, 2025. Thus, this case is subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a default hearing, however, the Tribunal finds that placing the absent party in default and ordering an explanation and documentation justifying the absence at the proceeding is appropriate.5 Therefore, IT IS ORDERED that the absent party is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall submit information and documentation as directed above. The response must be filed with the Tribunal and served on the opposing party or the opposing party’s authorized representative within 14 days of entry of this order.6 Failure to comply with this order may result in dismissal of this case or the scheduling of a default hearing, as provided by TTR 237. By______________________________ Entered: October 29, 2025 Patricia L. Halm, Tribunal Chair 4 See TTR 247 & TTR 275. 5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010). 6 “A
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Comparable Analysis Report RECEIVED 99 2025 . 10/21/2024 10:36 AN For Subject Parcel 16026562. AUG 1/2 - Feature Subject Comparable # 1 Posie . Comparable # 2 REAR TAX TRIBUNAlmparable # 3 Porting Parcel Number 16026562. 16040635. 16039358. 16040387, Address 17135 PENNINGTON 17343 ILENE 18666 ILENE Neighborhood/Location 2R214 2R214 2R214 0 2R214 0 Appraisal/Sale Date 03/31/2022 04/29/2022 04/28/2022 0 08/06/2021 0 Land Value 1,182 868 728 [4] 759 0 Assessed Value 48,200 45,700 42,200 43,900 Year Built 1957 1930 1939 0 1946 0 Quality c : 0 c 0 c 0 Style SINGLE FAMILY SINGLE MILY | [1] SINGLE FAMILY 0 SINGLE FAMILY 0 Bedrooms 0 0 0 0 0 Full Baths 0 1 0 1 0 Haif Baths [] 0 0 ! [4] 0 Square Feet 0 931 4,425 1,132 -600 Garage Square Feet 0 360 -800 252 200 Basement Square Feet 0 921 1,870 923 1,850 Fin Basement Sq. Feet [4] 843 -4,215 0 0
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Comparable Analysis Report : : 10/21/2024 10:36 AM For Subject Parcel 16026562. 2/2 Lo Comp. # 4 Feature Subject Comparable # 4 Adjustment — Parcel Number 16026562, 22022481. Address 17135 PENNINGTON 18110 STEEL Neighborhood/Location 2R214 2R214 0:f Appraisal/Sale Date ’ 03/31/2022 12/17/2021 a Land Value 1,192 899 | io} Assessed Value 48,200 47,100 Year Built i 1957 1937 0 Quality ’ Cc SE 0 Style SINGLE FAMILY SINGLE EAMILY 1/5 0 Bedrooms "0 : oil 0 Full Baths : 0 Half Baths 0 Square Feet -4,800 Garage Square Feet 600 Basement Square Feet 580 Fin Basement Sq. Feet 0 Actual Sale Price Adjiisted Sale Price
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Comparable Analysis Report R024 For Subject Parel 16026562 Address: 17135 PENNINGTON MARKETRANGE: FROM $58.75/SQ.FT. TO $151.94/SQ. FT MEAN: $106.56/SQ. FT. MEDIAN: $107.77/SQ. FT. INDICATED VALUE: $106.56/SQ.FT.X 1,108 = $118,068 $118,000 RNDED OR 106.56/SQ.FT. INDICATED VALUE: $118,000 Sale #1 is the most comparable to the subject property.
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Comparable Analysis Report 08/18/2025 11:27 AM For Subject Parcel 16026562. 1/2 Feature Subject Comparable # 1 Poriiiatlie Comparable # 2 Posie Comparable # 3 Posi ! Parcel Number 16026562. 16040635. 16039615. 16039358. - i 5 “ N it Address 17135 PENNINGTON 17343 ILENE 18277 WASHBURN 18474 WASHBURN Neighborhood/Location 2R214 2R214 0 2R214 0 2R214 0 Appraisal/Sale Date 03/31/2022 04/29/2022 0 07/24/2023 0 04/28/2022 0 Land Value 6,844 5,745 [J 5,378 0 5,273 0 Assessed Value 61,000 56,500 58,000 52,300 Year Built 1957 1930 0 1940 0 1939 0 Quality c C 0 C 0 C 0 Style SINGLE FAMILY SINGLE FAMILY 0 SINGLE FAMILY 0 SINGLE FAMILY 0 Full Baths 1 1 0 1 0 1 [¢] Half Baths 0 0 0 [o] [2] 0 0 Square Feet 1,108 1,109 -25 931 4,425 931 4,425 Garage Square Feet 280 280 0 360 -800 360 -800 Basement Square Feet 1,108 1,109 -10 931 1,770 921 1,870 Fin Basement Sq. Feet 0 0 0 860 -4,300 843 -4,215 | Actual Sale Price $/5q.Ft.: 151.94 168,500 $/Sq.Ft.: 1146.08 136,000 $/Sq.FL 123.52 115,000 Net:Adjustments Net Adj. 0.0% 35 Net Adj. 0.8% 1,095 Net Adj. 1.1% 1,280 Gross ‘Adjustments Gross Adj. 0.0% 35 Gross Adj. 8.3% 11,295 Gross'Adj. 9.8% 11;310 Adjusted Sale Price $/5q.FLr i 151.91 168,465 $/5q.Ft.1 1147.26 137,095 $/5q.Ft.::124.90 116,280
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Comparable Analysis Report 08/18/2025 11:27 AM For Subject Parcel 16026562. 22° . Comp. # 4 Feature Subject Comparable # 4 Adjustment Parcel Number 16026562. 16042382. 17135 PENNINGTON 18401 BIRWOOD Address Neighborhood/ Location 2R214 2R214 [4] Appraisal/Sale Date 03/31/2022 09/29/2023 0 Land Value 6,844 6,268 0 Assessed Value 61,000 60,100 Year Built 1957 1941 0 Quality [o C 0 Style SINGLE FAMILY SINGLE FAMILY 0 Full Baths 1 1 0 Half Baths 0 0 0 Square Feet 1,108 1,142 -850 Garage Square Feet 280 280 0 Basement Square Feet 1,108 929 1,790 Fin Basement Sq. Feet 0 [4] 0 Actual Sale Price $/Sq.Ft.1119.96 137,000 Net Adjustments Net Adj. 0.7% 940 Gross Adjustments Gross Adj. 1.9% 2,640 Adjusted Sale Price $/Sq. Ft 120.79 137,940
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COMPARABLE ANALYSIS REPORT FOR 2025 FOR SUBJECT PARCEL 16026562. ADDRESS: 17135 PENNINGTON MARKET RANGE: FROM $120.79 SQ.FT. TO $151.91 SQ. FT MEAN: $136.22S5Q.FT. MEDIAN: $136.08 SQ.FT. INDICATED VALUE: $136.22 SQ.FT. X 1,108 = $150,931 $150,900 RNDED OR $136.22 SQ.FT. ESTIMATED TRUE CASH VALUE: $150,900
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CITY OF DETROIT MICHIGAN TAX TRIBUNAL P.0.BOX 30) 235 "LANSING,
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SC_Notice_of_Telephonic_Hearing.2025-08-05_14-57-11.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-003608 City of Detroit, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 29, 2025 HEARING TIME: 1:00 PM EST JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 569684142 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 24-003608 Page 2 of 12 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be
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Partial_Dismissal_-_Valuation.2025-08-05_14-16-05.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2024 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 5, 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2024 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 5, 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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Order_Setting_Aside_Default_-_Opp.2024-11-15_09-28-46.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on October 2, 2024, for failing to file a copy of the notice giving rise to the appeal. Although default was not cured, a copy of the notice was submitted. As such, the default shall be cured. Therefore, IT IS ORDERED that the default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 15, 2024 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
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on October 2, 2024, for failing to file a copy of the notice giving rise to the appeal. Although default was not cured, a copy of the notice was submitted. As such, the default shall be cured. Therefore, IT IS ORDERED that the default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 15, 2024 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
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SC-Notice_of_Filing_of_Answer.2024-11-15_09-28-04.0000.pdfRead complete document text →
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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. 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.
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MTT Docket No. 24-003608 Page 2 of 6 If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: November 15, 2024 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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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
Page 4
M
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10/21/24, 11:56 AM [ Michigan.gov Home Home Announcements My Cases My cFilings Submit an eFile eFiling Website RECEIVED OCT 2 4 2024 MICHIGAN TAX TRIBUNAL Fila As: Respondent My Acaount Log Cut STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION wie # Instructions PROPERTY TAX APPEAL ANSWER FORM VALUATION/EXEMPTION/CLASSIFICATION 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. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Docket Number: * 24-003608 Section 1: Respondent’s Contact Information Filer Type: 2 Local Unitof Government. i Unit of Government: * City of Detroit (Wayne) . vo Section 2: Respondent's Attorney/Authorized Representative’s Contact Information First Name: Dana Middle Initial: Last Name: McMurray . ) ’ Firm Name (if any): City of Detroit-Office of the Assessor Address line 1: 2 Woodward Ave,, Ste. 804 Address line 2: Address line 3: City or Town: "Detroit State: [Michigan TN Zp Coder 48226 Telephone Number: 3138040880 . co Fax Number: E-mail Address: taxtribunal@detroitmi.gov Section 3: Subject Property Information How many parcels are * 1 being appealed?
Page 2
10/21/24, 11:56 AM
eFiling Website
E
|
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)?:
‘
ves
No
If Yes, check which BOR Petitioner attended: *
Hmarch O July Obecember
If the July or December BOR revised the assessment(s) at issue, did it have authority?:
Oves Ono
Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?:
ves ONo
If yes, please cite the Board's authority?
Was the assessment at issue established as the result of a clerical error or mutual mistake of fact?:
Yes
@ no
If yes, please explain?:
Is Petitioner appealing from a State Tax Commission Order? If so, when was it issued?
Michigan
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?:
Oves Ono
If Yes, check which Board of Review Petitioner attended:
{“iMareh J July
I December
List the date the Board of Review denied Petitioners 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?
Oves Ono
If Yes, check which BOR Petitioner attended:
{March}
July
i.) December
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 PROPERTYPage 3
10/21/24, 11:56 AM eFiling Website 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility 0 [8] 0 [} [ [ Current Assessed Value as established by the BOR: * 48,200 Curren! Taxable Value as established by the BOR; * 43,890 What do you believe is the fair market value (also known as True Cash Value)? * 96,400 Multiply the True Cash Value by. § and enter here. This Is your contention of Assessed Value: * 48,200 If you befieve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: 43,890 Electronic Signature *Typing your name befow will serve as your signature Respondent or Authorized Attorney/Representative's Signature: * /sf Dana McMurray Upload Notice Giving Rise to Appeal: | Choose File | No file chosen Submit]
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10/21/2024 Valuation Report 11:24 AM’ DB: Detroit-24 16026562. 2024 Est. T.C.V. LEGACY ACQUISITIONS Property Class: 401 17135 PENNINGTON Map #: 16 vo CITY OF DETROIT , 48221 Land Value Estimates for Land Table 2R214.2R214~SCHULZE - BAGLEY A.B. (00404) * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 40.00 125.00 1.0000 0.0000 0 100% 0 SQ FT RATE BY SIZE 5,009.000 sg Ft 0.24 100 1,192 * denotes lines that do not contribute to the total acreage calculation. 40 Actual Front Feet, 0.12 Total Acres
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Parcel
Page 6
I
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tax doc from city.pdfRead complete document text →
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Hr
Michigan Department of Treasury
1019 (Rev. 11-23)
THIS IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This
is
a model assessment notice to be used by the local assessor.
FROM:
©
PARCEL IDENTIFICATION
CITY OF DETROIT
MQ, ot i
{ov
PARCEL NUMBER: 16026562.
OFFICE OF THE ASSESSOR
Aa
PROPERTY ADDRESS: 17135 PENNINGTON
2 WOODWARD AVE., SUITE 804
DETROIT, MI 48226
OWNER’S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL
PRINCIPAL RESIDENCE EXEMPTION
% Exempt As "Homeowners Principal
0.0000%
Residence":
5
% Exempt As "Qualified Agricultural Property": 0.0000%
173107 / 009618 / 0056
Hat sgt eT
Te ep
eg]
LEGACY ACQUISITIONS
28211 SQUTHEIELD RD UNIT 201
% Exempt As "MBT Industrial Personal”:
0.0000%
;
% Exempt As "MBT Commercial Personal":
0.0000%
Exempt As "Qualified Forest Property":
[7] Yes XI No
Exempt As "Development Property":
[J Yes X No
LEGAL DESCRIPTION: W PENNINGTON DR 295 PALMER BLVD ESTATES SUB L35 P42 PLATS, W C R 16/294 40 X 125
ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL-IMPROVED
PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL-IMPROVED
7
Yoh
CURRENT
The i 4 ee ie kn
PRIOR AMOUNT
TENTATIVE
Sie,
your tax
bil
for the
year
by approximately:
YEAR: 2023
AMOUNT YEAR:
$179
2024
CURRENT YEAR
1. TAXABLE VALUE:
41,800
43,890
2,090
. ASSESSED VALUE:
41,800
52,600
10,800
. TENTATIVE EQUALIZATION FACTOR:
1.00
. STATE EQUALIZED VALUE (SEV):
41,800
52,600
10,800
. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2023:
WAS NOT
. ASSESSOR CHANGE REASON: MARKET VALUE
. ESTIMATED TRUE CASH VALUE: 105,159
INO
Dl WIN
. EFFECTIVE AGE: 33
9. YEAR BUILT: 1957
The 2024 Inflation Rate Multiplier is: 1.05
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed
to the following:
Name:
Office of the Assessor
Telephone Number:
313-224-3011
Email Address:
AsktheAssessor@detroitmi.gov
March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
Wednesday, March 6, 2024-March 9, 2024 from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 11%, 12th, 13th, 15% 16% 2024, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 18%, 19t, 20th, 22, and 23 2024 from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 14%" and March 21% from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. & 6:00 p.m. to 9:00 p.m.These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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 277. 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.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: October 2, 2024 Patricia L. Halm, Tribunal Chair
Page 2
MTT Docket No. 24-003608 Page 2 of 4 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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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 277. 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.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: October 2, 2024 Patricia L. Halm, Tribunal Chair
Page 4
MTT Docket No. 24-003608 Page 4 of 4 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
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RECEIVED 5) JUL 02 2024 “gg td 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 MI Last Name/Company Name Eric \Y Dunigan/Legacy Acquisitions Mailing Address (No., Street, P.O. Box or Rural Route) 28211 Southfield Rd. #201 City or Town State ZIP Code Lathrup Village MI 48076 Telephone Number Fax Number 248-809-4233 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) admin@Ilegacypremierrealty.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L 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? parcelsareyou | [] vest [| No™* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON L. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (checkat that apply)
{ True Cash and Taxable Value
[1 Poverty Exemption
{1 Taxable Value Only {calcutation)
[1 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[1 eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[O Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
SEV & TV is above true value which is against state constitutional law.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2023
Did you protest the assessment at a Board of Review (BOR)? [4] Yes
[| No
If Yes, check which BOR you attended AND attach the BOR decision: jy] March
[| July
[I] December
If No, check the applicable reason(s):
[1 Not required to attend
0 Assessment Change Notice was not received by Petitioner
[H| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[i] Appealing within 35 days of State Tax Commission OrderPage 3
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GQOVERNGCR
LANSING
DIRECTOR
Section 7: Valuation Information ruse the muitiple parcel form for additional, contiguous parcsls.
Parcel Identification Number:
16026562
Classification of Property:
Real
Personal
(check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
4
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
52,600
Current Taxable Value as established by the BOR:
43,890
What do you believe is the fair market value {also known as True Cash Value)?
70,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
35,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
20,000
Section 8: Classification Information ~onty the Mi Dept of Treasury may appeal this issue to the Tribunal*
Parcel ldentification Number:
16026562
Current Classification of Property as established by Board of Review:
Real
Personal
(check ons)
@
Agricultural
Commarcial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
EY
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Ulility
{check one)
If improved property, how is the property currently being used?
No improvements
If improved property, for what use was the property designed?
No improvementsPage 4
= & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
Page 5
a
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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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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: October 2, 2024 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 Legacy Acquisitions, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003608 City of Detroit, 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: October 2, 2024 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
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Page 1
RECEIVED 5) JUL 02 2024 “gg td 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 MI Last Name/Company Name Eric \Y Dunigan/Legacy Acquisitions Mailing Address (No., Street, P.O. Box or Rural Route) 28211 Southfield Rd. #201 City or Town State ZIP Code Lathrup Village MI 48076 Telephone Number Fax Number 248-809-4233 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) admin@Ilegacypremierrealty.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L 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? parcelsareyou | [] vest [| No™* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON L. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (checkat that apply)
{ True Cash and Taxable Value
[1 Poverty Exemption
{1 Taxable Value Only {calcutation)
[1 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[1 eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[O Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
SEV & TV is above true value which is against state constitutional law.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2023
Did you protest the assessment at a Board of Review (BOR)? [4] Yes
[| No
If Yes, check which BOR you attended AND attach the BOR decision: jy] March
[| July
[I] December
If No, check the applicable reason(s):
[1 Not required to attend
0 Assessment Change Notice was not received by Petitioner
[H| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[i] Appealing within 35 days of State Tax Commission OrderPage 3
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GQOVERNGCR
LANSING
DIRECTOR
Section 7: Valuation Information ruse the muitiple parcel form for additional, contiguous parcsls.
Parcel Identification Number:
16026562
Classification of Property:
Real
Personal
(check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
4
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
52,600
Current Taxable Value as established by the BOR:
43,890
What do you believe is the fair market value {also known as True Cash Value)?
70,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
35,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
20,000
Section 8: Classification Information ~onty the Mi Dept of Treasury may appeal this issue to the Tribunal*
Parcel ldentification Number:
16026562
Current Classification of Property as established by Board of Review:
Real
Personal
(check ons)
@
Agricultural
Commarcial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
EY
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Ulility
{check one)
If improved property, how is the property currently being used?
No improvements
If improved property, for what use was the property designed?
No improvementsPage 4
= & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
Page 5
a
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