M & D Fraser Investments LLC Petitioner Vs. City Of Fraser 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

M & D Fraser Investments LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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

Page 2

MTT Docket No. 26-002577

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: September 23, 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 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

M & D Fraser Investments LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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

Page 4

MTT Docket No. 26-002577

Page 2 of 2

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: /s/ Patricia L. Halm

Entered: September 23, 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 5

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,

Page 6

MTT

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

M & D Fraser Investments LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER VACATING DEFAULT ORDER

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

order on September 2, 2026, holding Petitioner in default. The Tribunal erred in the 

entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: September 23, 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

M & D Fraser Investments LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER VACATING DEFAULT ORDER

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

order on September 2, 2026, holding Petitioner in default. The Tribunal erred in the 

entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: September 23, 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 

SEP 15 2026 

PI— 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

M & D Fraser Investments LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 26:002577 

City Of Fraser, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. 

As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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 

Entered: September 2, 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

Page 2

MTT Docket No. 26-002577 

.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

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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

M & D Fraser Investments LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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: September 2, 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. 26-002577

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

M & D Fraser Investments LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002577

City Of Fraser,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

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: September 2, 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. 26-002577

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 

DEPARTMENT OF LISENSING AND REGULATORY AFFAIRS 

MICCHIGNAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGNA TAX TRIBUNAL 

PROOF OF SERVICE 

MICHIGAN Tax TRI 

City of Utica 

BUNAL 

Assessing Department 

Debra Kopp 

33000 Garfield Road 

Ihinive is Crd 04/15/24 

3 

fitz 

5 

Froseq 

4028 

T: KAD D HRAVIN THUESTHENTS LLC 

Petitioner 

YM & D Fraser Investments, LLC 

Petitioners Authorized Representative: 

Glenn M..Eckert 

27241 Dowland St. 

Warren, Ml. 48092 

Glenn.m.eckert@gmail.com 

586-489-0140 

Property: 34275 Utica Road. Fraser M148026 

TAX ID# 03-11-31-251-002 

The undersigned deposes and says that he, Glenn M. Eckert personally delivered a true copy of the 

Petition for reevaluation consideration from the Michigan Tax Tribunal. 

Date 

_

Page 2

Michigan Department 

of Treasury. 

1018 (Rev. 10-25) 

Notice of Assessment, Taxa 

This form fs issued under the authorlty of Public Act 206 of 1893, Sec. 

THIS 

IS NOT A TAX BILL 

ble Valuation, and Property Classification 

211 24c and Sec 211 Mc, as amended 

This is 8 model saseasmant ratics (0 be used by the local sssastar 

;, 240. w® 

L-4400 

FROM CITY OF FRASER 

PARCEL IDENTIFICATION 

+ee¢e 

a AUTO +ALL FOR AADC 480 

TiO 

P2 

M&D FRASER INVESTMENTS 

LLC 

1711 

E AUBURN RD 

ROCHESTER HILLS, 

MI 48307-5508 

these UE 

sp essed fergie 

5135 

Hid 

sft] 

Spouse™ 

ASSESSING DEPARTMENT 

PARCEL NUMBER: 

03-11-31-251-002 

33000 GARFIELD RD 

PROPERTY ADDRESS: 

FRASER MI 48026 

34275 UTICA RD 

FRASER, MI 48026 

SCHOOL DISTRICT CODE: 

50100 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTI ONS 

% Exempt As "Homeowners Principal Residence™ 

% Exempt As “Qualified Agricuttural Property™: 

¢% Exempt 

As "MBT industrial Personal™ 

% Exempt As “MBT Commercial Personal™ 

Exempt As "Disabled Vetaran or Surviving 

a Yes 

No 

Exempt As “Qualified Forest Property 

[] Yes 

 [X] No 

Exempt As "Development Property”; 

[ Yes 

X 

No 

LEGAL DESCRIPTION: 

TO POB; CONT 1.5 ACRES. 

T2N R13E SEC 31; COMM AT CTR POST OF SEC 31; TH N89*47'E 835.97 FT; THN 

278.0 FT; TH N21°08'W 56.26 FT; TH $86*52' 

W 40.0 FT; TH N21*08'W 195.57 FT; TH 

21* 08'W 932.17 FT TO POB; TH S68°52W 

NB6*52'E 332,31 FT; TH S21*08'E 160.50 FT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $1476 

ae i 

TEHTATIVE AMCLID, 

OR EA 

1. TAXABLE VALUE: 

827,408 

22,340 

2. ASSESSED VALUE: 

905,100 

105.600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

EEA 

NEE. 

4. STATE EQUALIZED VALUE (SEV): 

905,100 

1,010,700 

105,600 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [JYes 

& No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classificaiion may be directed to the Following: 

Name: 

DEBRA J. KOPP 

Telephone Number: 

(586) 293-3100 

Email Address: 

DEBRAK@FRASERCITYML.GOV 

March Board of Review Appeal Information, The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL HEAR APPEALS BY APPOINTMENT ON:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLORY pagar DPA 

GOVERNOR 

LANSING 

M&D 

[FRASER TWESTMENIY LE 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Fraser 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 03-11-31-251-002 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? _X" Yes _ 

_ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? 

X 

Yes. No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial Improved

Page 4

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’ authority over the 

assessment or assessments at issue (attach additional page if necessary): 

The True Cash Value and the State Equlized Value are inconsistent 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Macomb 

County. The 

property or properties’ address is: 

34275 Utica Road 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Assessing Department City of Fraser. MI 

Petitioner's legal residence or principal office address is: 

1711 E Auburn Road 

Rochester Hills, MI 48307 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem

Page 5

MTT

Page 6

MT

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

M & D Fraser Investments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002577

City Of Fraser, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 8, 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

M & D Fraser Investments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002577

City Of Fraser, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 8, 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 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

M & D Fraser Investments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002577

City Of Fraser, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

has authority over the petition or that the

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 

DEPARTMENT OF LISENSING AND REGULATORY AFFAIRS 

MICCHIGNAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGNA TAX TRIBUNAL 

PROOF OF SERVICE 

MICHIGAN Tax TRI 

City of Utica 

BUNAL 

Assessing Department 

Debra Kopp 

33000 Garfield Road 

Ihinive is Crd 04/15/24 

3 

fitz 

5 

Froseq 

4028 

T: KAD D HRAVIN THUESTHENTS LLC 

Petitioner 

YM & D Fraser Investments, LLC 

Petitioners Authorized Representative: 

Glenn M..Eckert 

27241 Dowland St. 

Warren, Ml. 48092 

Glenn.m.eckert@gmail.com 

586-489-0140 

Property: 34275 Utica Road. Fraser M148026 

TAX ID# 03-11-31-251-002 

The undersigned deposes and says that he, Glenn M. Eckert personally delivered a true copy of the 

Petition for reevaluation consideration from the Michigan Tax Tribunal. 

Date 

_

Page 2

Michigan Department 

of Treasury. 

1018 (Rev. 10-25) 

Notice of Assessment, Taxa 

This form fs issued under the authorlty of Public Act 206 of 1893, Sec. 

THIS 

IS NOT A TAX BILL 

ble Valuation, and Property Classification 

211 24c and Sec 211 Mc, as amended 

This is 8 model saseasmant ratics (0 be used by the local sssastar 

;, 240. w® 

L-4400 

FROM CITY OF FRASER 

PARCEL IDENTIFICATION 

+ee¢e 

a AUTO +ALL FOR AADC 480 

TiO 

P2 

M&D FRASER INVESTMENTS 

LLC 

1711 

E AUBURN RD 

ROCHESTER HILLS, 

MI 48307-5508 

these UE 

sp essed fergie 

5135 

Hid 

sft] 

Spouse™ 

ASSESSING DEPARTMENT 

PARCEL NUMBER: 

03-11-31-251-002 

33000 GARFIELD RD 

PROPERTY ADDRESS: 

FRASER MI 48026 

34275 UTICA RD 

FRASER, MI 48026 

SCHOOL DISTRICT CODE: 

50100 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTI ONS 

% Exempt As "Homeowners Principal Residence™ 

% Exempt As “Qualified Agricuttural Property™: 

¢% Exempt 

As "MBT industrial Personal™ 

% Exempt As “MBT Commercial Personal™ 

Exempt As "Disabled Vetaran or Surviving 

a Yes 

No 

Exempt As “Qualified Forest Property 

[] Yes 

 [X] No 

Exempt As "Development Property”; 

[ Yes 

X 

No 

LEGAL DESCRIPTION: 

TO POB; CONT 1.5 ACRES. 

T2N R13E SEC 31; COMM AT CTR POST OF SEC 31; TH N89*47'E 835.97 FT; THN 

278.0 FT; TH N21°08'W 56.26 FT; TH $86*52' 

W 40.0 FT; TH N21*08'W 195.57 FT; TH 

21* 08'W 932.17 FT TO POB; TH S68°52W 

NB6*52'E 332,31 FT; TH S21*08'E 160.50 FT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $1476 

ae i 

TEHTATIVE AMCLID, 

OR EA 

1. TAXABLE VALUE: 

827,408 

22,340 

2. ASSESSED VALUE: 

905,100 

105.600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

EEA 

NEE. 

4. STATE EQUALIZED VALUE (SEV): 

905,100 

1,010,700 

105,600 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [JYes 

& No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classificaiion may be directed to the Following: 

Name: 

DEBRA J. KOPP 

Telephone Number: 

(586) 293-3100 

Email Address: 

DEBRAK@FRASERCITYML.GOV 

March Board of Review Appeal Information, The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL HEAR APPEALS BY APPOINTMENT ON:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLORY pagar DPA 

GOVERNOR 

LANSING 

M&D 

[FRASER TWESTMENIY LE 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Fraser 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 03-11-31-251-002 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? _X" Yes _ 

_ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? 

X 

Yes. No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial Improved

Page 4

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’ authority over the 

assessment or assessments at issue (attach additional page if necessary): 

The True Cash Value and the State Equlized Value are inconsistent 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Macomb 

County. The 

property or properties’ address is: 

34275 Utica Road 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Assessing Department City of Fraser. MI 

Petitioner's legal residence or principal office address is: 

1711 E Auburn Road 

Rochester Hills, MI 48307 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem

Page 5

MTT

Page 6

MT

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.