Makare A Aten, Petitioner Vs. City Of Detroit, 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 

Makare A Aten, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003884 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER DENYING PETITIONER’S MOTION TO TRANSFER TO SMALL CLAIMS 

 

ORDER OF DISMISSAL 

 

On January 12, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on December 22, 2025. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they did not file a petition or file a copy of the notice giving rise 

to the appeal. Petitioner responded but failed to cure the default and the Tribunal 

entered an order extending the time to cure on December 29, 2025. Having now filed 

the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to include a copy of the 

notice giving rise to the appeal. As such, granting the motion is not warranted at this 

time. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Petitioner is 

appealing the subject property’s tax assessment and the petition indicates that the 

property is classified as residential and that Petitioner did not protest the assessment to 

the March Board of Review. However, a protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory filing requirement or deadline,1 it has no authority to 

grant Petitioner the relief requested.2 Therefore, 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich

Page 2

MTT Docket No. 25-003884 

Page 2 of 3 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS

Page 3

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

To: 

Michigan Tax Tribunal 

611 W. OTTAWA ST 

LANSING, MI 48933 

 

From: 

Makare Aten 

29203 Plymouth Rd, Box 150 

Livonia, MI 48150 

925-498-3127 m. 

 

 

 

 

 

12/22/2025 

Docket# 25-003884 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

MOTION TO TRANSFER TO SMALL CLAIMS COURT 

 

I, Makare A. Aten, request that the above docket #25-003884 be transferred from Tribunal Tax 

Court in that, I, the Petitioner, filed in error. Correcting this error as best I can, it needs to be 

redirected to the Small Claims Division. 

 

Asking the Tax Tribunal to expedite this case to the Tax Tribunal Small Claims Division Court as 

soon as possible. 

 

Declaration 

I, Makare A. Aten, declare under penalty and perjury, that the foregoing is to the best of my 

knowledge true, and correct. 

 

Respectfully Submitted, 

 

Makare A. Aten 

 

Makare A. Aten

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 

Makare A Aten, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003884 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER DENYING PETITIONER’S MOTION TO TRANSFER TO SMALL CLAIMS 

 

ORDER OF DISMISSAL 

 

On January 12, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on December 22, 2025. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they did not file a petition or file a copy of the notice giving rise 

to the appeal. Petitioner responded but failed to cure the default and the Tribunal 

entered an order extending the time to cure on December 29, 2025. Having now filed 

the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to include a copy of the 

notice giving rise to the appeal. As such, granting the motion is not warranted at this 

time. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Petitioner is 

appealing the subject property’s tax assessment and the petition indicates that the 

property is classified as residential and that Petitioner did not protest the assessment to 

the March Board of Review. However, a protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory filing requirement or deadline,1 it has no authority to 

grant Petitioner the relief requested.2 Therefore, 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich

Page 2

MTT Docket No. 25-003884 

Page 2 of 3 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS

Page 3

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Makare Aten 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003884 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on December 22, 2025 

and, 

if applicable, the default 

was extended on December 29, 2025 

. 

2. Good cause exists to set aside the default because: 

Filed in error. This case was to be filed in Michigan Tax Tribunal Small Claims Court 

regarding property taxes be lowered. Property is not in fair condition. Petitioner 

purchased property under $10,000. Property in unsafe, and uninhabitable condition. 

3. 

| ask this Tribunal to set aside the default. 

her 

- 

Party/Representative (sign here) 

Makare Aten 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Zz 

0-0¢-702¢ 

y 

= 

Date 

(sign here) 

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

Page 2

Residential Building 

1 

of 

1 

Building 

Type 

(31 

Roof 

(cont.) 

X 

Single 

Femily 

Eavestrough 

Mobile 

Home 

Insulation 

Town 

Home 

0 

Front 

Overhang 

Duplex 

0 Other 

Overhang 

A-Frame 

Wood 

Trams 

(4) 

Interior 

Drywall 

Plaster 

Paneled 

Wood T&G 

Building 

Style: 

TWO FAMILY FLAT 

Trim 

& Decoration 

Yr Built 

Remodeled 

Ex 

X 

ord 

Wan 

1927 

2 

0 

= 

ize 

cl 

s 

Condition: 

Fair 

ha 

ob 

Hosen 

Lg 

X 

Ord 

Small 

Room List 

Doors 

Solid 

X 

H.C. 

Basement 

(5) 

Floors 

lst 

Floor 

2nd 

Floor 

Kitchen: 

Bedrooms 

Other: 

Other: 

(1) 

Exterior 

Wood/Shingle 

(6) 

Ceilings 

Aluminum/Vinyl 

X 

Brick 

Insulation 

{2) 

Windows 

(7) 

Excavation 

Many 

Large 

Basement: 

950 

S.F 

X 

Avg. 

X 

Avg. 

Crawl: 

0 

S.F. 

Few 

Small 

Slab: 

0 

S.F. 

Wood 

Sash 

Height 

to Joists: 

0.0 

Metal 

Sash 

(8) 

Basement 

vinyl Sash 

Double 

Hung 

Conc. 

Block 

Horiz. 

Slide 

Poured Conc. 

Casement 

Stone 

Double 

Glass 

Treated Wood 

Patio 

Doors 

Concrete 

Floor 

Storms 

& Screens 

(9) 

Basement 

Finish 

(3) 

Roof 

Recreation 

SF 

Gable 

¥ 

Gambrel 

Living 

SE 

Hip 

Mansard 

Walkout Doors 

(B) 

Flat 

Shed 

No 

Floor 

SF 

= 

sm 

Walkout 

Doors 

(A) 

4 Asphalt Shingle 

(10) 

Floor Support 

: 

i 

Joists: 

Chimney: 

Brick 

Unsupported Len: 

Cntr.Sup: 

+*+ 

Information herein deemed 

reliable 

but 

not guarantee 

Parcel Number: 

(11) 

Heating/Cooling 

Xx 

Gas 

Oil 

Wood 

Coal 

Elec. 

Steam 

X 

Forced Air 

w/o 

Ducts 

Forced 

Air 

w/ 

Ducts 

Forced Hot 

Water 

Electric Baseboard 

Elec. 

Ceil. 

Radiant 

Radiant 

(in-floor) 

Electric Wall 

Heat 

Space 

Heater 

Wall/Floor 

Furnace 

Forced 

Heat 

& 

Cool 

Heat 

Pump 

No Heating/Cooling 

Central 

Air 

Wood 

Furnace 

(12) 

Electric 

0 Amps 

Service 

No./Qual. 

of 

F 

Ex. 

X 

Ozd. 

No. 

of Elec. 

Outlets 

Many 

¥ 

Ave.

Page 3

Pa

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 

Makare A Aten, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003884 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER DENYING PETITIONER’S MOTION TO TRANSFER TO SMALL CLAIMS 

 

ORDER OF DISMISSAL 

 

On January 12, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

default entered in this case on December 22, 2025. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they did not file a petition or file a copy of the notice giving rise 

to the appeal. Petitioner responded but failed to cure the default and the Tribunal 

entered an order extending the time to cure on December 29, 2025. Having now filed 

the Motion to Set Aside Default, Petitioner has partially complied with the Tribunal’s 

orders as required by TTR 237. Petitioner failed, however, to include a copy of the 

notice giving rise to the appeal. As such, granting the motion is not warranted at this 

time. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Petitioner is 

appealing the subject property’s tax assessment and the petition indicates that the 

property is classified as residential and that Petitioner did not protest the assessment to 

the March Board of Review. However, a protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory filing requirement or deadline,1 it has no authority to 

grant Petitioner the relief requested.2 Therefore, 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich

Page 2

MTT Docket No. 25-003884 

Page 2 of 3 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS

Page 3

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Makare Aten 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003884 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on December 22, 2025 

and, 

if applicable, the default 

was extended on December 29, 2025 

. 

2. Good cause exists to set aside the default because: 

Filed in error. This case was to be filed in Michigan Tax Tribunal Small Claims Court 

regarding property taxes be lowered. Property is not in fair condition. Petitioner 

purchased property under $10,000. Property in unsafe, and uninhabitable condition. 

3. 

| ask this Tribunal to set aside the default. 

her 

- 

Party/Representative (sign here) 

Makare Aten 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Zz 

0-0¢-702¢ 

y 

= 

Date 

(sign here) 

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

Page 2

Residential Building 

1 

of 

1 

Building 

Type 

(31 

Roof 

(cont.) 

X 

Single 

Femily 

Eavestrough 

Mobile 

Home 

Insulation 

Town 

Home 

0 

Front 

Overhang 

Duplex 

0 Other 

Overhang 

A-Frame 

Wood 

Trams 

(4) 

Interior 

Drywall 

Plaster 

Paneled 

Wood T&G 

Building 

Style: 

TWO FAMILY FLAT 

Trim 

& Decoration 

Yr Built 

Remodeled 

Ex 

X 

ord 

Wan 

1927 

2 

0 

= 

ize 

cl 

s 

Condition: 

Fair 

ha 

ob 

Hosen 

Lg 

X 

Ord 

Small 

Room List 

Doors 

Solid 

X 

H.C. 

Basement 

(5) 

Floors 

lst 

Floor 

2nd 

Floor 

Kitchen: 

Bedrooms 

Other: 

Other: 

(1) 

Exterior 

Wood/Shingle 

(6) 

Ceilings 

Aluminum/Vinyl 

X 

Brick 

Insulation 

{2) 

Windows 

(7) 

Excavation 

Many 

Large 

Basement: 

950 

S.F 

X 

Avg. 

X 

Avg. 

Crawl: 

0 

S.F. 

Few 

Small 

Slab: 

0 

S.F. 

Wood 

Sash 

Height 

to Joists: 

0.0 

Metal 

Sash 

(8) 

Basement 

vinyl Sash 

Double 

Hung 

Conc. 

Block 

Horiz. 

Slide 

Poured Conc. 

Casement 

Stone 

Double 

Glass 

Treated Wood 

Patio 

Doors 

Concrete 

Floor 

Storms 

& Screens 

(9) 

Basement 

Finish 

(3) 

Roof 

Recreation 

SF 

Gable 

¥ 

Gambrel 

Living 

SE 

Hip 

Mansard 

Walkout Doors 

(B) 

Flat 

Shed 

No 

Floor 

SF 

= 

sm 

Walkout 

Doors 

(A) 

4 Asphalt Shingle 

(10) 

Floor Support 

: 

i 

Joists: 

Chimney: 

Brick 

Unsupported Len: 

Cntr.Sup: 

+*+ 

Information herein deemed 

reliable 

but 

not guarantee 

Parcel Number: 

(11) 

Heating/Cooling 

Xx 

Gas 

Oil 

Wood 

Coal 

Elec. 

Steam 

X 

Forced Air 

w/o 

Ducts 

Forced 

Air 

w/ 

Ducts 

Forced Hot 

Water 

Electric Baseboard 

Elec. 

Ceil. 

Radiant 

Radiant 

(in-floor) 

Electric Wall 

Heat 

Space 

Heater 

Wall/Floor 

Furnace 

Forced 

Heat 

& 

Cool 

Heat 

Pump 

No Heating/Cooling 

Central 

Air 

Wood 

Furnace 

(12) 

Electric 

0 Amps 

Service 

No./Qual. 

of 

F 

Ex. 

X 

Ozd. 

No. 

of Elec. 

Outlets 

Many 

¥ 

Ave.

Page 3

Pa

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 

Makare A Aten, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003884 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER PLACING PETITIONER’S MOTION TO TRANSFER TO SMALL CLAIMS 

DIVISION IN ABEYANCE 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On December 22, 2025, Petitioner filed a letter, evidence, documentation, and a Motion 

to Transfer to Small Claims Division in response to the Tribunal’s December 22, 2025 

Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they did not file a petition or submit a copy of the notice 

giving rise to the appeal.1 Although Petitioner timely responded to the Order of Default, 

their attempt to cure is incomplete because Petitioner did not submit a Small Claims 

petition or a copy of the notice giving rise to the appeal. A copy of a notice giving rise to 

the appeal, such as the March Board of Review (BOR) assessment decision, is a 

required prerequisite to commencing a Tribunal appeal.2 Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this order.3 As a result, Petitioner’s motion to transfer shall be placed in abeyance 

pending Petitioner’s response to this order. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Transfer to Small Claims Division is 

PLACED IN ABEYANCE. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a completed, signed Small Claims petition, (2) submit a copy of the 

 

1 The order further stated, “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).” 

2 See TTR 279(3). See also MCL 205.735a. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-003884 

Page 2 of 2 

 

notice giving rise to the appeal, such as the March BOR decision, (3) file a Motion to Set 

Aside Default, and (4) pay the $50.00 fee required for the filing of the motion. The 

foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.5 

 

 

Entered: December 29, 2025 

 

 

By _____________________________ 

bw/gc 

 

PROOF OF SERVICE 

 

I

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

To: 

Michigan Tax Tribunal 

611 W. OTTAWA ST 

LANSING, MI 48933 

 

From: 

Makare Aten 

29203 Plymouth Rd, Box 150 

Livonia, MI 48150 

925-498-3127 m. 

 

 

 

 

 

12/22/2025 

Docket# 25-003884 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

MOTION TO TRANSFER TO SMALL CLAIMS COURT 

 

I, Makare A. Aten, request that the above docket #25-003884 be transferred from Tribunal Tax 

Court in that, I, the Petitioner, filed in error. Correcting this error as best I can, it needs to be 

redirected to the Small Claims Division. 

 

Asking the Tax Tribunal to expedite this case to the Tax Tribunal Small Claims Division Court as 

soon as possible. 

 

Declaration 

I, Makare A. Aten, declare under penalty and perjury, that the foregoing is to the best of my 

knowledge true, and correct. 

 

Respectfully Submitted, 

 

Makare A. Aten 

 

Makare A. Aten

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 

Makare A Aten, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003884 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER PLACING PETITIONER’S MOTION TO TRANSFER TO SMALL CLAIMS 

DIVISION IN ABEYANCE 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On December 22, 2025, Petitioner filed a letter, evidence, documentation, and a Motion 

to Transfer to Small Claims Division in response to the Tribunal’s December 22, 2025 

Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they did not file a petition or submit a copy of the notice 

giving rise to the appeal.1 Although Petitioner timely responded to the Order of Default, 

their attempt to cure is incomplete because Petitioner did not submit a Small Claims 

petition or a copy of the notice giving rise to the appeal. A copy of a notice giving rise to 

the appeal, such as the March Board of Review (BOR) assessment decision, is a 

required prerequisite to commencing a Tribunal appeal.2 Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this order.3 As a result, Petitioner’s motion to transfer shall be placed in abeyance 

pending Petitioner’s response to this order. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Transfer to Small Claims Division is 

PLACED IN ABEYANCE. 

 

IT IS FURTHER ORDERED that the time for Petitioner to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a completed, signed Small Claims petition, (2) submit a copy of the 

 

1 The order further stated, “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).” 

2 See TTR 279(3). See also MCL 205.735a. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-003884 

Page 2 of 2 

 

notice giving rise to the appeal, such as the March BOR decision, (3) file a Motion to Set 

Aside Default, and (4) pay the $50.00 fee required for the filing of the motion. The 

foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.5 

 

 

Entered: December 29, 2025 

 

 

By _____________________________ 

bw/gc 

 

PROOF OF SERVICE 

 

I

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 

 

 

December 29, 2025 

 

 

Makare A Aten 

mbey.works@gmail.com 

 

 

RE: MTT Docket Number 25-003884 

 

Dear Makare A Aten, 

 

 

The Tribunal is in receipt of your correspondence requesting a refund of the petition 

filing fee in light of the request to transfer your case to the Small Claims division. 

Petition filing fees are determined and “shall be paid upon filing . . . .”1 [Emphasis 

added.] At the time of filing, you elected to file in the Entire Tribunal division, which 

requires the payment of filing fees. Filing fees cover costs of initiating an appeal, 

establishing an electronic file and docket number, and processing the appeal. In this 

case, all the above procedures were accomplished. Therefore, unfortunately, your 

request for a refund is denied. 

 

 

 

Sincerely, 

 

 

 

 

Samantha MS Welton 

Chief Clerk 

 

 

 

1 TTR 223(1).

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

 

Payee Name: ______________________________________________________________ 

Payee Address: ____________________________________________________________ 

MTT Docket No:_________ Amount of Refund Requested:$_________________________ 

Reason for Refund: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other _____________________________________________________________ 

 __________________________________________________________________ 

Payment Information: 

Docket Lookup Line # of Payment: ______________________________________________ 

Date of Payment:____________________________________________________________ 

Check #:___________________________________________________________________ 

Validation/Confirmation #:_____________________________________________________ 

Requestor’s Signature:_______________________________________________________ 

__________________________________________________________________________ 

For Tribunal Use Only: 

Computation of Refund Amount: 

 

Amount paid: 

$ 

____________ 

 

Granted: ☐ 

 

 

Amount Due: 

 

$ 

____________ 

 

Denied: ☐ 

Amount Refunded: $ 

____________ 

 

 

Prepared by: 

_____ 

Date: 

________________ 

Authorized by: 

_____ 

Date: 

________________ 

Audited/Entered by: _____ 

Date: 

________________ 

Refund Denied by: ______________________ 

Date: 

________________ 

Michigan Tax Tribunal

611 W. OTTAWA ST., LANSING, MI 48933

25-003884

250.00



Filed in error. This case was to be filed in Small Claims Court.

Confirmation number 25122161970764 / Docket 25-003884

12/21/2025

 electronic card payment

Confirmation number25122161970764

Makare A. Aten

---------------------------------------------------------------------------------------- 1

250.00

250.00

0

X

Erica Mitchell 12/23/25

12/29/2025

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

 

Payee Name: ______________________________________________________________ 

Payee Address: ____________________________________________________________ 

MTT Docket No:_________ Amount of Refund Requested:$_________________________ 

Reason for Refund: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other _____________________________________________________________ 

 __________________________________________________________________ 

Payment Information: 

Docket Lookup Line # of Payment: ______________________________________________ 

Date of Payment:____________________________________________________________ 

Check #:___________________________________________________________________ 

Validation/Confirmation #:_____________________________________________________ 

Requestor’s Signature:_______________________________________________________ 

__________________________________________________________________________ 

For Tribunal Use Only: 

Computation of Refund Amount: 

 

Amount paid: 

$ 

____________ 

 

Granted: ☐ 

 

 

Amount Due: 

 

$ 

____________ 

 

Denied: ☐ 

Amount Refunded: $ 

____________ 

 

 

Prepared by: 

_____ 

Date: 

________________ 

Authorized by: 

_____ 

Date: 

________________ 

Audited/Entered by: _____ 

Date: 

________________ 

Refund Denied by: ______________________ 

Date: 

________________ 

Michigan Tax Tribunal

611 W. OTTAWA ST., LANSING, MI 48933

25-003884

250.00



Filed in error. This case was to be filed in Small Claims Court.

Confirmation number 25122161970764 / Docket 25-003884

12/21/2025

 electronic card payment

Confirmation number25122161970764

Makare A. Aten

---------------------------------------------------------------------------------------- 1

250.00

250.00

0

X

Erica Mitchell 12/23/25

12/29/2025

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

Page 1

To: 

Michigan Tax Tribunal 

611 W. OTTAWA ST 

LANSING, MI 48933 

 

From: 

Makare Aten 

29203 Plymouth Rd, Box 150 

Livonia, MI 48150 

925-498-3127 m. 

 

 

 

 

 

12/22/2025 

Docket# 25-003884 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

MOTION TO TRANSFER TO SMALL CLAIMS COURT 

 

I, Makare A. Aten, request that the above docket #25-003884 be transferred from Tribunal Tax 

Court in that, I, the Petitioner, filed in error. Correcting this error as best I can, it needs to be 

redirected to the Small Claims Division. 

 

Asking the Tax Tribunal to expedite this case to the Tax Tribunal Small Claims Division Court as 

soon as possible. 

 

Declaration 

I, Makare A. Aten, declare under penalty and perjury, that the foregoing is to the best of my 

knowledge true, and correct. 

 

Respectfully Submitted, 

 

Makare A. Aten 

 

Makare A. Aten

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

To: 

Michigan Tax Tribunal 

611 W. OTTAWA ST 

LANSING, MI 48933 

 

From: 

Makare Aten 

29203 Plymouth Rd, Box 150 

Livonia, MI 48150 

925-498-3127 m. 

 

 

 

 

 

12/22/2025 

Docket# 25-003884 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

MOTION TO TRANSFER TO SMALL CLAIMS COURT 

 

I, Makare A. Aten, request that the above docket #25-003884 be transferred from Tribunal Tax 

Court in that, I, the Petitioner, filed in error. Correcting this error as best I can, it needs to be 

redirected to the Small Claims Division. 

 

Asking the Tax Tribunal to expedite this case to the Tax Tribunal Small Claims Division Court as 

soon as possible. 

 

Declaration 

I, Makare A. Aten, declare under penalty and perjury, that the foregoing is to the best of my 

knowledge true, and correct. 

 

Respectfully Submitted, 

 

Makare A. Aten 

 

Makare A. Aten

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

To: 

Michigan Tax Tribunal 

611 W. OTTAWA ST 

LANSING, MI 48933 

 

From: 

Makare Aten 

29203 Plymouth Rd, Box 150 

Livonia, MI 48150 

925-498-3127 m. 

 

 

 

 

 

12/22/2025 

Docket# 25-003884 

 

 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS COURT 

 

 

 

SMALL CLAIMS PETITION MOTION TO AMEND 

 

Regarding the property located at 15730 Indiana St, Detroit, MI 48202. 

I, the Petitioner, Makare A. Aten purchased said property April 4, 2024 in the amount of $9,000. 

Currently, being charged by the City of Detroit Property Tax Office of the Treasury $4,527.65 

which includes a Winter and Summer tax balances. 

 

Not realizing the extensive damage to the property, I am petitioning the Court that the property 

taxes be lowered. The property is definitely not in fair condition.The property has been vacant 

for over 10 years which explains the extensive damage throughout the property. 

 

EXTREME POOR CONDITION OF PROPERTY 

 

The property is in extremely poor condition. It is uninhabitable, unsafe, and needs total rehab. 

The stairs are gone going to the basement. All the staircases in the home need to be rebuilt. 

Because of severe water damage, the floors have to be rebuilt throughout the entire house. 

Water damage has caused a large hole going from the second floor all the way down to the 

basement. The property needs a total rewiring for electrical, plumbing, heating cooling systems 

throughout the entire house due to water damage which is extensive.

Page 2

The asbestos in the house is not completely removed. There are areas in the house where it 

needs to be restored and new walls need to be installed in all rooms and reconstructed. 

All windows need to be removed and frames need to be cleaned out. The large window in the 

back of the property is removed. Windows need to be replaced. All doors need to be replaced. 

The house needs serious work in that, you can see into the house from the rear where 

construction needs to be done to seal all around the house. 

 

The front porch of the property is cracked and bricks are bulging out of place. It needs serious 

repairs. Bricks around the house also need to be replaced and reconstructed. 

 

The property needs a new garage in the back. 

Please see pictures that are attached at the end of this petition. 

 

Resolution 

 

In regard to the extensive, severe damage of the property, I, the Petitioner, am requesting that 

the classification of the property be changed from Fair Condition to Extremely Poor Condition; 

with the property taxes reduced accordingly. Also requesting any and all property taxes that 

have been paid this year be refunded to the Property Owner, Petitioner. 

 

 

 

 

Declaration 

 

I, Makare A. Aten is executing the Small Claims Petition (Amended). I declare under penalty 

and perjury, that the foregoing is to the best of my knowledge true, and correct. 

 

 

 

Respectfully Submitted, 

 

Makare A. Aten 

 

Makare A. Aten

Page 3

15730 Indiana Street, Detroit, MI 

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Makare A Aten,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003884

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner 

is required to file a petition and pay the required filing fee to initiate an appeal with the 

Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the 

appeal is not properly pending. As such, Petitioner must file a petition within 14 days of 

the entry of this order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “amended petition.”

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, final assessment, etc.), as required 

by TTR 225. 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: December 22, 2025

Patricia L. Halm, Tribunal Chair

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.

Page 2

MTT Docket No. 25-003884

Page 2 of 2

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

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

Greetings, 

 

Kindly review photos attached to this email of pictures of the above property. Requesting that 

the taxes be lowered in that, the property is not in fair condition, but very poor condition. When I 

purchased the property in April 2024, it was unlivable. The property has asbestos that has to be 

removed. The stairs going to the basement are not there and have been destroyed. The water 

company cannot even get down there to get the meter. The roof has been done. There is still 

aspestos inside the property. The windows and door interior and exterior need to be replaced. 

Because of severe water damage there is a hole on the first and second floor. Electrical needs 

to be fully rebuilt and rewired. The garage needs to be replaced as well.There is structural 

damage throughout the house. It needs total rehab. Please see the pictures. 

 

 

Regards, 

 

Makare Aten 

925-498-3127 m.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Makare A Aten, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003884

City of Detroit, 

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: December 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Makare A Aten, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003884

City of Detroit, 

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

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

Greetings, 

 

Kindly review photos attached to this email of pictures of the above property. Requesting that 

the taxes be lowered in that, the property is not in fair condition, but very poor condition. When I 

purchased the property in April 2024, it was unlivable. The property has asbestos that has to be 

removed. The stairs going to the basement are not there and have been destroyed. The water 

company cannot even get down there to get the meter. The roof has been done. There is still 

aspestos inside the property. The windows and door interior and exterior need to be replaced. 

Because of severe water damage there is a hole on the first and second floor. Electrical needs 

to be fully rebuilt and rewired. The garage needs to be replaced as well.There is structural 

damage throughout the house. It needs total rehab. Please see the pictures. 

 

 

Regards, 

 

Makare Aten 

925-498-3127 m.

Page 2

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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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Makare

M.I.

A

Last Name

Aten

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

29203 Plymouth Rd

Box 150

City or Town

Livonia

State

Michigan

ZIP Code

48150

Telephone Number

925-498-3127

Fax Number

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

mbey.works@gmail.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

M.I.

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 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

15730 Indiana St

Detroit

Michigan

48238

Taxing Authority (City or Township)

City of Detroit (Wayne)

County

Wayne

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Tax Bill, Other (please explain)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

16035594

Classification of Property: Personal 

Residential

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

33600

Current Taxable Value as established by the Board of Review:

33600

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

10000

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

5000

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

23600

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: Real 

What do you believe is the property’s classification?

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.