Managify Inc, Petitioner V 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 

Managify Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISON 

 

v 

 

MTT Docket No. 25-002889 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

CORRECTED ORDER OF DISMISSAL 

 

On September 16, 2025, Petitioner filed a motion requesting that the Tribunal 

reconsider the Order of Dismissal entered in this case on September 15, 2025. In the 

motion, Petitioner states that this case was improperly dismissed for failure to protest 

the assessment to the March Board of Review (BOR), as required by MCL 205.735a, 

since the property is classified as commercial real property. Therefore, Petitioner was 

not required to protest before the BOR and as such, protested directly to the Tribunal. 

 

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

indicated on the petition that they did not protest the assessment to the Board of Review 

and that the subject property is classified as residential. As a result, the Tribunal 

entered the Order of Dismissal for failure to meet the protest requirements of MCL 

205.735a. However, the documentation filed with the Motion for Reconsideration 

demonstrates that the property is classified as commercial. While Petitioner correctly 

asserts that assessments for properties classified as commercial may be protested 

directly to the Tribunal, these protests must also be filed by May 31 of the tax year 

involved. Since May 31, 2025, fell on a Saturday, the deadline for filing an appeal in 

2025 was June 2, 2025.1 The petition in this case was filed on July 28, 2025. Thus, 

while the Tribunal erred in the initial reasoning for dismissal, Petitioner’s appeal is still 

untimely, and dismissal of this action remains the appropriate disposition. Given the 

above, Petitioner has failed to demonstrate a palpable error relative to the Order of 

Dismissal that misled the Tribunal and the parties and that would have resulted in a 

different disposition if the error was corrected.2 

 

Moreover, the Tribunal finds that the accompanying documentation with the Motion for 

Reconsideration also indicates that Petitioner is not the party-in-interest for this matter. 

Rather, the documentation provides that Lakewood LLC is the party-in-interest and 

 

1 See TTR 205. 

2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 25-002889 

Page 2 of 2 

 

proper party to this appeal.3 However, the Tribunal finds that further investigation into 

this issue is not necessary as the case remains dismissed. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

IT IS FURTHER ORDERED that the September 16, 2025 Order of Dismissal is 

CORRECTED. 

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

Entered: October 6, 2025 

 

 

By _____________________________ 

cs/am 

 

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 Pursuant to MCL 205.735a, the Tribunal’s jurisdiction can only be invoked by a party in interest. The 

Michigan Court of Appeals has held that “a ‘party in interest’ includes persons or entities with a property 

interest in the property being assessed.” Spartan Stores, Inc v City of Grand Rapids, 307 Mich App 565, 

567 (2014).

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 

025 

Michigan Tax Tribunal 

SEP 24 ¢ 

P.O. Box 30232 

BUNAL 

Lansing, MI 48909 

MICHIGAN TET 

Re: Managify Inc. v. City of Detroit 

MTT Docket No. 25-002889 

Motion for Reconsideration 

Dear Tribunal Chair: 

I am submitting this Motion for Reconsideration pursuant to TTR 261, along with the 

required $25 filing fee. 

The Tribunal dismissed this case on September 15, 2025, 

stating that the Petitioner failed 

to protest the assessment before the March Board of Review as required by MCL 

205.735a. 

However, the subject property is classified as 201 — Commercial Real Property under the 

City of Detroit’s assessment roll. Under MCL 205.735a(6), only property classified as 

residential real property (Class 401) must first be protested to the March Board of 

Review. Commercial property is not subject to that requirement and may be appealed 

directly to the Tribunal. 

Accordingly, Petitioner respectfully requests that the Tribunal vacate the Order of 

Dismissal and reinstate this appeal. A copy of the property record card showing the Class 

201 designation is attached as evidence. 

A copy of this motion has been served upon the Respondent, the City of Detroit. 

Sincerely, 

Yuri Logvin 

Director, Managify Inc. 

1420 NE Miami pl, #3313 

Miami, FL 33132 

Ph: 313-858-3520

Page 2

DETROIT 

2025 

Summer 

Bill 

#: 

MESSAGE 

TO TAXPAYER 

THIS 

PARCEL 

HAS 

RECEIVED 

AN 

INTEREST 

AND 

PENALTY 

PAYMENT INFORMATION 

Property Assessed To: 

LAKEWOOD LLC 

405 

WEST 

GREENLAWN AVE 

#G11 

LANSING, 

MI 

48910 

Prop 

#: 

21054877. 

Prop Addr: 

2681 LAKEWOOD 

School: 

82010 

Legal Description: 

W LAKEWOOD 42 

& 

1/2 OF VAC ALLEY ADJ ONEIDA BLVD SUB L30 P83 PLATS, 

W 

C 

R 21/400 53.62 

IRREG 

IMPORTANT: 

Unpaid 2024 

taxes 

were transferred 

to 

Wayne 

County 

for 

collection. 

As 

of 

June 

5, 

2025, 

the 

balance 

is 

still 

unpaid. 

Please 

contact Wayne County 

at 

taxinfo@waynecounty.com 

or 

(313) 

224-5990. 

OPERATING FISCAL YEARS 

The 

taxes 

on bill 

will 

be used 

for governmental 

operations 

for 

the following fiscal 

year(s): 

Does 

NOT affect 

when 

the 

tax 

County: 

OCT 

1 

- 

SEP 

30 

Twn/Cty: 

JUL 

1 

- 

JUN 

30 

School 

: 

JUL 

1 

- 

JUN 

30 

State: 

OCT 

1 

- 

SEP 

30 

is 

due 

or 

its amount 

DEFERRAL UNTIL MARCH 1ST. 

PLEASE MAKE YOUR 

This tax 

.is due by: 

08/15/2025 

PAYMENT ON OR BEFORE THAT DATE. 

pay by mail 

to: 

PROPERTY INFORMATION 

TAX: DETAIL 

Taxable 

Value: 

235,583 

State Equalized Value: 

PRE/MBT 

 %: 

0.0000 

~~ Mort 

Code: 

Taxes 

are based upon Taxable Value. 

1 mill equals $1.00 

per $1000 

of Taxable Value. 

Amounts 

with 

no millage 

are 

either 

Special 

Assessments 

or other charges 

added 

to 

this bill. 

DESCRIPTION 

MILLAGE 

AMOUNT 

STATE EDUCATION 

6.00000 

1,413.49 

GENERAL CITY 

19.81230 

4,667.44 

DEBT SERVICE 

4.00000 

942.33 

LIBRARY 

4.59820 

1,083.25 

SCHOOL DEBT 

13.00000 

3,062.57 

SCHOOL OPERATING 

18.00000 

4,240.49 

W COUNTY TAX 

5.56220 

1,310.35 

WC RESA ENH 

1.97080 

464.28 

DPW BILLED AMT 

0.00000 

1,450.00 

Total Tax 

72.94350 

18,634.20 

Administration 

Fee 

171.84 

Interest: 

838.54 

TOTAL AMOUNT DUE 

19,644.58 

PREV. 

PAYMENTS 

BALANCE DUE 

19,644.58 

Mort Code 

Pay this 

tax 

to: 

Please detach along perforation. 

Keep the 

top portion 

PLEASE 

RETURN 

THIS 

PORTION 

WITH 

PAYMENT. 

THANK 

YOU. 

This 

tax 

is 

due 

by: 

08/15/2025 

After 

08/15/2025 

additional interest 

and 

fees apply 

2025 

Summer 

Tax 

for 

Prop 

#: 

21054877.

Page 3

CERTIFICATE OF SERVICE 

I certify that on this date I served a copy of this Motion for Reconsideration upon the 

Respondent by mailing it to: 

City of Detroit — Assessor’s Office 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 804 

Detroit, MI 48226 

Date: 

9/ 16/ 25 

Signature: ray 

USPS tracking number: 954 7 

070 s270 

181] 

9%%9 2

Page 4

§ 

Maver 

aptly we 

48 Yeri 

Login 

1920 

NE pi; asna »/ 

#33212 

Miao; FL 33131 

PLACE STICKER 

AT T! 

OF THE RETURN A! 

Emm mmm 

A 

g589 0710 

5270 

181 

1 9494 

Bh aSESUS-TIEEEER 

LL 

ERR EE HT EER RTH 

RU UTE UR 

Retail 

3 

U.S. POSTAGE PAID 

FCM LETTER 

= (lll == 

or 

woe 

$10.48 

RDC 99 

$2325A500257-22 

To: DeparTissut 

of Lisusing wad 

Appistir 

Aft 

Affed 

on rehi gan 

Tago ae 

PO Box 3023Z 

Lasso, MT 48709

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 

Managify Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISON 

 

v 

 

MTT Docket No. 25-002889 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

CORRECTED ORDER OF DISMISSAL 

 

On September 16, 2025, Petitioner filed a motion requesting that the Tribunal 

reconsider the Order of Dismissal entered in this case on September 15, 2025. In the 

motion, Petitioner states that this case was improperly dismissed for failure to protest 

the assessment to the March Board of Review (BOR), as required by MCL 205.735a, 

since the property is classified as commercial real property. Therefore, Petitioner was 

not required to protest before the BOR and as such, protested directly to the Tribunal. 

 

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

indicated on the petition that they did not protest the assessment to the Board of Review 

and that the subject property is classified as residential. As a result, the Tribunal 

entered the Order of Dismissal for failure to meet the protest requirements of MCL 

205.735a. However, the documentation filed with the Motion for Reconsideration 

demonstrates that the property is classified as commercial. While Petitioner correctly 

asserts that assessments for properties classified as commercial may be protested 

directly to the Tribunal, these protests must also be filed by May 31 of the tax year 

involved. Since May 31, 2025, fell on a Saturday, the deadline for filing an appeal in 

2025 was June 2, 2025.1 The petition in this case was filed on July 28, 2025. Thus, 

while the Tribunal erred in the initial reasoning for dismissal, Petitioner’s appeal is still 

untimely, and dismissal of this action remains the appropriate disposition. Given the 

above, Petitioner has failed to demonstrate a palpable error relative to the Order of 

Dismissal that misled the Tribunal and the parties and that would have resulted in a 

different disposition if the error was corrected.2 

 

Moreover, the Tribunal finds that the accompanying documentation with the Motion for 

Reconsideration also indicates that Petitioner is not the party-in-interest for this matter. 

Rather, the documentation provides that Lakewood LLC is the party-in-interest and 

 

1 See TTR 205. 

2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 25-002889 

Page 2 of 2 

 

proper party to this appeal.3 However, the Tribunal finds that further investigation into 

this issue is not necessary as the case remains dismissed. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

IT IS FURTHER ORDERED that the September 16, 2025 Order of Dismissal is 

CORRECTED. 

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

Entered: October 6, 2025 

 

 

By _____________________________ 

cs/am 

 

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 Pursuant to MCL 205.735a, the Tribunal’s jurisdiction can only be invoked by a party in interest. The 

Michigan Court of Appeals has held that “a ‘party in interest’ includes persons or entities with a property 

interest in the property being assessed.” Spartan Stores, Inc v City of Grand Rapids, 307 Mich App 565, 

567 (2014).

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 

025 

Michigan Tax Tribunal 

SEP 24 ¢ 

P.O. Box 30232 

BUNAL 

Lansing, MI 48909 

MICHIGAN TET 

Re: Managify Inc. v. City of Detroit 

MTT Docket No. 25-002889 

Motion for Reconsideration 

Dear Tribunal Chair: 

I am submitting this Motion for Reconsideration pursuant to TTR 261, along with the 

required $25 filing fee. 

The Tribunal dismissed this case on September 15, 2025, 

stating that the Petitioner failed 

to protest the assessment before the March Board of Review as required by MCL 

205.735a. 

However, the subject property is classified as 201 — Commercial Real Property under the 

City of Detroit’s assessment roll. Under MCL 205.735a(6), only property classified as 

residential real property (Class 401) must first be protested to the March Board of 

Review. Commercial property is not subject to that requirement and may be appealed 

directly to the Tribunal. 

Accordingly, Petitioner respectfully requests that the Tribunal vacate the Order of 

Dismissal and reinstate this appeal. A copy of the property record card showing the Class 

201 designation is attached as evidence. 

A copy of this motion has been served upon the Respondent, the City of Detroit. 

Sincerely, 

Yuri Logvin 

Director, Managify Inc. 

1420 NE Miami pl, #3313 

Miami, FL 33132 

Ph: 313-858-3520

Page 2

DETROIT 

2025 

Summer 

Bill 

#: 

MESSAGE 

TO TAXPAYER 

THIS 

PARCEL 

HAS 

RECEIVED 

AN 

INTEREST 

AND 

PENALTY 

PAYMENT INFORMATION 

Property Assessed To: 

LAKEWOOD LLC 

405 

WEST 

GREENLAWN AVE 

#G11 

LANSING, 

MI 

48910 

Prop 

#: 

21054877. 

Prop Addr: 

2681 LAKEWOOD 

School: 

82010 

Legal Description: 

W LAKEWOOD 42 

& 

1/2 OF VAC ALLEY ADJ ONEIDA BLVD SUB L30 P83 PLATS, 

W 

C 

R 21/400 53.62 

IRREG 

IMPORTANT: 

Unpaid 2024 

taxes 

were transferred 

to 

Wayne 

County 

for 

collection. 

As 

of 

June 

5, 

2025, 

the 

balance 

is 

still 

unpaid. 

Please 

contact Wayne County 

at 

taxinfo@waynecounty.com 

or 

(313) 

224-5990. 

OPERATING FISCAL YEARS 

The 

taxes 

on bill 

will 

be used 

for governmental 

operations 

for 

the following fiscal 

year(s): 

Does 

NOT affect 

when 

the 

tax 

County: 

OCT 

1 

- 

SEP 

30 

Twn/Cty: 

JUL 

1 

- 

JUN 

30 

School 

: 

JUL 

1 

- 

JUN 

30 

State: 

OCT 

1 

- 

SEP 

30 

is 

due 

or 

its amount 

DEFERRAL UNTIL MARCH 1ST. 

PLEASE MAKE YOUR 

This tax 

.is due by: 

08/15/2025 

PAYMENT ON OR BEFORE THAT DATE. 

pay by mail 

to: 

PROPERTY INFORMATION 

TAX: DETAIL 

Taxable 

Value: 

235,583 

State Equalized Value: 

PRE/MBT 

 %: 

0.0000 

~~ Mort 

Code: 

Taxes 

are based upon Taxable Value. 

1 mill equals $1.00 

per $1000 

of Taxable Value. 

Amounts 

with 

no millage 

are 

either 

Special 

Assessments 

or other charges 

added 

to 

this bill. 

DESCRIPTION 

MILLAGE 

AMOUNT 

STATE EDUCATION 

6.00000 

1,413.49 

GENERAL CITY 

19.81230 

4,667.44 

DEBT SERVICE 

4.00000 

942.33 

LIBRARY 

4.59820 

1,083.25 

SCHOOL DEBT 

13.00000 

3,062.57 

SCHOOL OPERATING 

18.00000 

4,240.49 

W COUNTY TAX 

5.56220 

1,310.35 

WC RESA ENH 

1.97080 

464.28 

DPW BILLED AMT 

0.00000 

1,450.00 

Total Tax 

72.94350 

18,634.20 

Administration 

Fee 

171.84 

Interest: 

838.54 

TOTAL AMOUNT DUE 

19,644.58 

PREV. 

PAYMENTS 

BALANCE DUE 

19,644.58 

Mort Code 

Pay this 

tax 

to: 

Please detach along perforation. 

Keep the 

top portion 

PLEASE 

RETURN 

THIS 

PORTION 

WITH 

PAYMENT. 

THANK 

YOU. 

This 

tax 

is 

due 

by: 

08/15/2025 

After 

08/15/2025 

additional interest 

and 

fees apply 

2025 

Summer 

Tax 

for 

Prop 

#: 

21054877.

Page 3

CERTIFICATE OF SERVICE 

I certify that on this date I served a copy of this Motion for Reconsideration upon the 

Respondent by mailing it to: 

City of Detroit — Assessor’s Office 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 804 

Detroit, MI 48226 

Date: 

9/ 16/ 25 

Signature: ray 

USPS tracking number: 954 7 

070 s270 

181] 

9%%9 2

Page 4

§ 

Maver 

aptly we 

48 Yeri 

Login 

1920 

NE pi; asna »/ 

#33212 

Miao; FL 33131 

PLACE STICKER 

AT T! 

OF THE RETURN A! 

Emm mmm 

A 

g589 0710 

5270 

181 

1 9494 

Bh aSESUS-TIEEEER 

LL 

ERR EE HT EER RTH 

RU UTE UR 

Retail 

3 

U.S. POSTAGE PAID 

FCM LETTER 

= (lll == 

or 

woe 

$10.48 

RDC 99 

$2325A500257-22 

To: DeparTissut 

of Lisusing wad 

Appistir 

Aft 

Affed 

on rehi gan 

Tago ae 

PO Box 3023Z 

Lasso, MT 48709

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

Managify INC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002889

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

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.

Page 2

MTT Docket No. 25-002889

Page 2 of 6

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: September 15, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Managify INC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002889

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

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.

Page 4

MTT Docket No. 25-002889

Page 4 of 6

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.

Page 5

STATE OF MICHIGAN

GRETCHEN

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Managify INC

M.I.

Last Name/Company Name

Logvin

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

1420 NE Miami pl

Apt 3313

City or Town

Miami

State

Florida

ZIP Code

33132

Telephone Number

313-858-3520

Fax Number

E-mail Address

managify@yahoo.com

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

First Name

Yuri

M.I.

Last Name

Logvin

Firm Name (if any)

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

1420 NE Miami pl

Apt 3313

City or Town

Miami

State

Florida

ZIP Code

33132

Telephone Number

313-858-3520

Fax Number

E-mail Address 

managify@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

2681 Lakewood st

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Petitioner requests that the Michigan Tax Tribunal reduce the 2025 State Equalized Value (SEV) and Taxable Value (TV) of the subject property to reflect its actual 

True Cash Value of $130,000, as demonstrated by the recent arms-length purchase and the property's fully gutted, uninhabitable condition. Specifically, Petitioner 

requests the following values be entered for the 2025 tax year:True Cash Value (TCV): $130,000 State Equalized Value (SEV): $65,000Taxable Value (TV): 

$65,000These values more accurately reflect the market value and condition of the subject property and correct the overstatement present in the current assessment.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 21054877.

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

228500

Current Taxable Value as established by the BOR:

228500

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

180000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

90000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Yuri Logvin

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

Managify INC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002889

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 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 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

Managify INC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002889

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 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Managify INC

M.I.

Last Name/Company Name

Logvin

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

1420 NE Miami pl

Apt 3313

City or Town

Miami

State

Florida

ZIP Code

33132

Telephone Number

313-858-3520

Fax Number

E-mail Address

managify@yahoo.com

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

First Name

Yuri

M.I.

Last Name

Logvin

Firm Name (if any)

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

1420 NE Miami pl

Apt 3313

City or Town

Miami

State

Florida

ZIP Code

33132

Telephone Number

313-858-3520

Fax Number

E-mail Address 

managify@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

2681 Lakewood st

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Petitioner requests that the Michigan Tax Tribunal reduce the 2025 State Equalized Value (SEV) and Taxable Value (TV) of the subject property to reflect its actual 

True Cash Value of $130,000, as demonstrated by the recent arms-length purchase and the property's fully gutted, uninhabitable condition. Specifically, Petitioner 

requests the following values be entered for the 2025 tax year:True Cash Value (TCV): $130,000 State Equalized Value (SEV): $65,000Taxable Value (TV): 

$65,000These values more accurately reflect the market value and condition of the subject property and correct the overstatement present in the current assessment.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 21054877.

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

228500

Current Taxable Value as established by the BOR:

228500

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

180000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

90000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Yuri Logvin

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.