Record Finder / 26-000380-TT
Michigan
Mandy Pecher, Petitioner Vs. Township Of Larkin, Respondent
- Petitioner
- Mandy Pecher
- Respondent
- Township Of Larkin
Case overview
- Docket number
- 26-000380-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Midland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Order of Dismissal | Not recorded | Not recorded | 04/10/2026 | Not recorded | Download |
| 7 | Notice of Filing of Motion to Withdraw | Not recorded | Not recorded | 03/31/2026 | Not recorded | Download |
| 6 | Motion to Withdraw Appeal was received. | PET | Not recorded | 03/27/2026 | $0.00 | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 03/24/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 03/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 03/24/2026 | Not recorded | Download |
| 2 | Filing Fee Received | PET | 1 | 01/14/2026 | $200.00 | Download |
| 1 | A petition was received. | PET | Not recorded | 01/06/2026 | $50.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal-WD_b4_Answer.2026-04-10_08-46-13.0000.pdfRead complete document text →
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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 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the answer being filed. Therefore, IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:____________________________________ Patricia L. Halm, Tribunal Chair Entered: April 10, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the answer being filed. Therefore, IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:____________________________________ Patricia L. Halm, Tribunal Chair Entered: April 10, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the answer being filed. Therefore, IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:____________________________________ Patricia L. Halm, Tribunal Chair Entered: April 10, 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
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Notice_of_Filing_of_Mtn_to_Withdraw.2026-03-31_14-44-23.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above- captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or representatives), Respondent has seven days from the service of the motion to file a response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of the case or by objecting to the motion. If Respondent does not timely submit a concurrence or objection to the request, it will be deemed to be a concurrence and the request will be granted, unless otherwise ordered by the Tribunal. If the request is granted, the case will be dismissed. If a request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. For your convenience, you may use the Tribunal’s form “Response to Motion to Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small Claims” page, depending on the division in which the case is pending. To submit the response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1 By: Tribunal Clerk__________ Entered: March 31, 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 1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the efficient administration of justice.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above- captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or representatives), Respondent has seven days from the service of the motion to file a response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of the case or by objecting to the motion. If Respondent does not timely submit a concurrence or objection to the request, it will be deemed to be a concurrence and the request will be granted, unless otherwise ordered by the Tribunal. If the request is granted, the case will be dismissed. If a request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. For your convenience, you may use the Tribunal’s form “Response to Motion to Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small Claims” page, depending on the division in which the case is pending. To submit the response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2 By: Tribunal Clerk__________ Entered: March 31, 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 2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the efficient administration of justice.
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26-000380.pdfRead complete document text →
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RECEIVED MAR 31 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Mandy Pecher MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-000380 Township Of Larkin } Respondent(s) MOTION TO WITHDRAW APPEAL 1. I'wish to withdraw my appeal in the above-captioned docket. 2. Good cause exists to grant withdrawal because: The Michigan State Tax Commission held a new hearing, revoked the old order and issued a new order. Therefore the current Appeal is moot. 3. | ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- captioned docket. Please select one of the following: X_ I am filing this Motion to Withdraw before Respondent filed an Answer or a responsive motion with the Tribunal. | am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive Motion with the Tribunal. | attached to this Motion Respondent's written consent to withdraw my petition, or | shall grant Bespondan) the opportunity to object to this withdrawal. Mandy Pecher / Pp ete) Mandy Pecher Party/Representative (sign oe Print name of person signing | certify that on this date | served a copy of this Motion, and any additional documentation, on the
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Mandy Pecher,
Petitioner,
MICHIGAN TAX TRIBUNAL
ENTIRE TRIBUNAL
v
MTT Docket No. 26-000380
Township Of Larkin,
Respondent.
ORDER OF DEFAULT
The Tribunal has reviewed the file in the above-captioned case and finds that:
Petitioner failed to file a complete petition.
See TTR 233. Tribunal rules and
information on Entire Tribunal petitions can be found on our website at
www.michigan.gov/taxtrib.
Further, although you paid a filing fee,
it is not clear that the
full required filing fee has been paid, as the petition does not provide the required
contentions of value. As such, Petitioner must file an amended petition and pay the
remainder of the filing fee,
if any, within 14 days of the entry of this order.
Unfortunately, the payment may not be made via e-filing. The amended petition shall
note the docket number assigned by the Tribunal.
Therefore,
IT IS ORDERED that Petitioner is HELD IN DEFAULT.
IT {S 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).
ny
oC
H Aly,
Entered: March 24, 2026
Patricia L. Halm, Tribunal Chair
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 mailingPage 3
MTT Docket No. 26-000380 Page2 of 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 11:58 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 205.7352." TTR 225(5)
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Hapa] EEZELd ~B0s IN 'ONISNV1 Z€20€ X09 Od IYNNEIYL XV. NYOIHDIN silyl fyg ties [ty 6 Received MAR 30 2076 ? sep Zv98t uebiyoiy ‘pue o 4 TPT WY9Z0Z HY LE Peoy 30Juo\ “3 LS Fit) 08% TW XT TOMLIN 13Yd3d Apuepy
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ET_Order_of_Default_Petition.2026-03-24_12-23-26.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file a complete petition. See TTR 233. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Further, although you paid a filing fee, it is not clear that the full required filing fee has been paid, as the petition does not provide the required contentions of value. As such, Petitioner must file an amended petition and pay the remainder of the filing fee, if any, within 14 days of the entry of this order. Unfortunately, the payment may not be made via e-filing. The amended petition shall note the docket number assigned by the Tribunal. 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: March 24, 2026 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. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service
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MTT Docket No. 26-000380 Page 2 of 4 postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000380 Township Of Larkin, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file a complete petition. See TTR 233. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Further, although you paid a filing fee, it is not clear that the full required filing fee has been paid, as the petition does not provide the required contentions of value. As such, Petitioner must file an amended petition and pay the remainder of the filing fee, if any, within 14 days of the entry of this order. Unfortunately, the payment may not be made via e-filing. The amended petition shall note the docket number assigned by the Tribunal. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: March 24, 2026 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. By: Tribunal Clerk
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MTT Docket No. 26-000380 Page 4 of 4 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date 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
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RECEIVED MANDY PECHER JAN 1 3 2026 4251 E. MONROE ROAD MICHIGAN TAX TRIBUNAL MIDLAND, MICHIGAN 48642 PHONE +1.989.928.3730 E-MAIL MPECHER@ME.COM STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909-8032 January 5, 2026 Re: Filing of Notice of Appeal / Petition Parcel No.: 090-023-400-000-00 STC Petition No.: 154-2023-0089 Property: 4251 E. Monroe Road, Midland, Michigan Dear Clerk of the Michigan Tax Tribunal: Enclosed please find for filing the Notice of Appeal / Petition appealing the State Tax Commission Official Order dated December 16, 2025, pursuant to MCL 205.735a(6). Also enclosed is the required filing fee payable to the Michigan State Treasury, together with a Cover Sheet and Proof of Payment. Please file the enclosed documents and assign a Tribunal docket number at your convenience. Kindly return a file-stamped copy for my records. Thank you for your assistance. Respectfully submitted — 7 2 Traninfo Mandy Pecher ELLE 0 22-1" 01/12/26 fink: $50.00
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 DOCUMENT FILED: NOTICE OF APPEAL / PETITION Filed Pursuant to MCL 205.735a(6) Date of Filing: January 5, 2026
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PROOF OF PAYMENT — FILING FEE I certify that the required filing fee for this matter has been paid as follows: Amount Paid: $50.00 Method of Payment (check one): [J Check / Money Order / Ce shyiee ¢ duecle 0 Credit Card / Electronic Payment Check / Money Order No. (if applicable): Payable to: Michigan State Treasury Purpose of Payment: Filing Fee — Michigan Tax Tribunal Notice of Appeal Parcel No.: 090-023-400-000-00 I certify that the foregoing information regarding payment of the filing fee is true and correct. Date: []¢ [ z¢ A Leiter Mandy Pecher Appellant / Property Owner
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 1I. ORDER APPEALED FROM Appellant appeals from the Official Order of the State Tax Commission dated December 16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL
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by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, including but not limited to: a. Adopting a valuation inconsistent with the evidentiary record; b. Departing from the valuation recommendation stated on the record during the administrative hearing without findings or explanation; ¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and d. Failing to issue findings sufficient to permit meaningful review. Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as permitted by law. IV. EXPRESS RESERVATION OF RIGHTS (Administrative Record, FOIA, and Supplementation) Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. Appellant has submitted: o A formal written request for the complete administrative record (including hearing audio) submitted to the State Tax Commission; and o A Freedom of Information Act request pursuant to MCL 15.231 et seq, seeking, inter alia, the audio recording of the administrative hearing, internal recommendations, and materials relied upon in issuing the December 16, 2025 Order. Appellant expressly reserves the right to: o Supplement the record before this Tribunal; o File motions to compel or supplement the administrative record; o Amend or expand legal and factual arguments based on the contents of the hearing audio and other responsive records; and o Seek appropriate procedural or evidentiary relief if the administrative record proves incomplete, inconsistent, or deficient. Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.
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¢. Grant such other and further relief as is just and proper. Respectfully submitted, Date: [5/26 (7. 2 ete — Mandy Pecher Appellant / Property Owner 4251 E. Monroe Road Midland, MI 48642 Telephone: 989.928.3730 Email: mpecher@me.com
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the
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by
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¢.
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RECEIVED MANDY PECHER JAN 1 3 2026 4251 E. MONROE ROAD MICHIGAN TAX TRIBUNAL MIDLAND, MICHIGAN 48642 PHONE +1.989.928.3730 E-MAIL MPECHER@ME.COM STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909-8032 January 5, 2026 Re: Filing of Notice of Appeal / Petition Parcel No.: 090-023-400-000-00 STC Petition No.: 154-2023-0089 Property: 4251 E. Monroe Road, Midland, Michigan Dear Clerk of the Michigan Tax Tribunal: Enclosed please find for filing the Notice of Appeal / Petition appealing the State Tax Commission Official Order dated December 16, 2025, pursuant to MCL 205.735a(6). Also enclosed is the required filing fee payable to the Michigan State Treasury, together with a Cover Sheet and Proof of Payment. Please file the enclosed documents and assign a Tribunal docket number at your convenience. Kindly return a file-stamped copy for my records. Thank you for your assistance. Respectfully submitted — 7 2 Traninfo Mandy Pecher ELLE 0 22-1" 01/12/26 fink: $50.00
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 DOCUMENT FILED: NOTICE OF APPEAL / PETITION Filed Pursuant to MCL 205.735a(6) Date of Filing: January 5, 2026
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PROOF OF PAYMENT — FILING FEE I certify that the required filing fee for this matter has been paid as follows: Amount Paid: $50.00 Method of Payment (check one): [J Check / Money Order / Ce shyiee ¢ duecle 0 Credit Card / Electronic Payment Check / Money Order No. (if applicable): Payable to: Michigan State Treasury Purpose of Payment: Filing Fee — Michigan Tax Tribunal Notice of Appeal Parcel No.: 090-023-400-000-00 I certify that the foregoing information regarding payment of the filing fee is true and correct. Date: []¢ [ z¢ A Leiter Mandy Pecher Appellant / Property Owner
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 1I. ORDER APPEALED FROM Appellant appeals from the Official Order of the State Tax Commission dated December 16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL
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by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, including but not limited to: a. Adopting a valuation inconsistent with the evidentiary record; b. Departing from the valuation recommendation stated on the record during the administrative hearing without findings or explanation; ¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and d. Failing to issue findings sufficient to permit meaningful review. Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as permitted by law. IV. EXPRESS RESERVATION OF RIGHTS (Administrative Record, FOIA, and Supplementation) Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. Appellant has submitted: o A formal written request for the complete administrative record (including hearing audio) submitted to the State Tax Commission; and o A Freedom of Information Act request pursuant to MCL 15.231 et seq, seeking, inter alia, the audio recording of the administrative hearing, internal recommendations, and materials relied upon in issuing the December 16, 2025 Order. Appellant expressly reserves the right to: o Supplement the record before this Tribunal; o File motions to compel or supplement the administrative record; o Amend or expand legal and factual arguments based on the contents of the hearing audio and other responsive records; and o Seek appropriate procedural or evidentiary relief if the administrative record proves incomplete, inconsistent, or deficient. Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.
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¢. Grant such other and further relief as is just and proper. Respectfully submitted, Date: [5/26 (7. 2 ete — Mandy Pecher Appellant / Property Owner 4251 E. Monroe Road Midland, MI 48642 Telephone: 989.928.3730 Email: mpecher@me.com
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000380 Township Of Larkin, 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: March 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mandy Pecher, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000380 Township Of Larkin, 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: March 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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RECEIVED MANDY PECHER JAN 2.6 2026 4251 E. MONROE ROAD MICHIGAN TAX TRIBUNAL MIDLAND, MICHIGAN 48642 PHONE +1.989.928.3730 E-MAIL MPECHER@ME.COM Mandy Pecher, 4251 E. Monroe Road, Midland, Michigan 48642 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Phone: (517) 335-9760 Traninfo:d606 260%0130-1 01/23/26 Email: TaxTrib@michigan.gov Chic: 593%8 fmt: $200.00 ID: HANDY PECHER January 13, 2026 In re: Petition of: Josef Gregor Habscheid Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 Dear Clerk of the Michigan Tax Tribunal, Thank you for your response.
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Respectfully, Mandy Pecher Appellant / Property Owner 4251 E. Monroe Road Midland, Michigan 48642 Phone: 989.928.3730 Email: mpecher@me.com
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= Mandy Pecher 4251 E. Monroe Road Midland, Michigan 48642 METROPLEX MI 480 i4 JAN 2026 AM 17 L Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 6616013164335 RFS FOREVER
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RECEIVED MANDY PECHER JAN 1 3 2026 4251 E. MONROE ROAD MICHIGAN TAX TRIBUNAL MIDLAND, MICHIGAN 48642 PHONE +1.989.928.3730 E-MAIL MPECHER@ME.COM STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909-8032 January 5, 2026 Re: Filing of Notice of Appeal / Petition Parcel No.: 090-023-400-000-00 STC Petition No.: 154-2023-0089 Property: 4251 E. Monroe Road, Midland, Michigan Dear Clerk of the Michigan Tax Tribunal: Enclosed please find for filing the Notice of Appeal / Petition appealing the State Tax Commission Official Order dated December 16, 2025, pursuant to MCL 205.735a(6). Also enclosed is the required filing fee payable to the Michigan State Treasury, together with a Cover Sheet and Proof of Payment. Please file the enclosed documents and assign a Tribunal docket number at your convenience. Kindly return a file-stamped copy for my records. Thank you for your assistance. Respectfully submitted — 7 2 Traninfo Mandy Pecher ELLE 0 22-1" 01/12/26 fink: $50.00
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 DOCUMENT FILED: NOTICE OF APPEAL / PETITION Filed Pursuant to MCL 205.735a(6) Date of Filing: January 5, 2026
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PROOF OF PAYMENT — FILING FEE I certify that the required filing fee for this matter has been paid as follows: Amount Paid: $50.00 Method of Payment (check one): [J Check / Money Order / Ce shyiee ¢ duecle 0 Credit Card / Electronic Payment Check / Money Order No. (if applicable): Payable to: Michigan State Treasury Purpose of Payment: Filing Fee — Michigan Tax Tribunal Notice of Appeal Parcel No.: 090-023-400-000-00 I certify that the foregoing information regarding payment of the filing fee is true and correct. Date: []¢ [ z¢ A Leiter Mandy Pecher Appellant / Property Owner
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 1I. ORDER APPEALED FROM Appellant appeals from the Official Order of the State Tax Commission dated December 16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL
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by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, including but not limited to: a. Adopting a valuation inconsistent with the evidentiary record; b. Departing from the valuation recommendation stated on the record during the administrative hearing without findings or explanation; ¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and d. Failing to issue findings sufficient to permit meaningful review. Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as permitted by law. IV. EXPRESS RESERVATION OF RIGHTS (Administrative Record, FOIA, and Supplementation) Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. Appellant has submitted: o A formal written request for the complete administrative record (including hearing audio) submitted to the State Tax Commission; and o A Freedom of Information Act request pursuant to MCL 15.231 et seq, seeking, inter alia, the audio recording of the administrative hearing, internal recommendations, and materials relied upon in issuing the December 16, 2025 Order. Appellant expressly reserves the right to: o Supplement the record before this Tribunal; o File motions to compel or supplement the administrative record; o Amend or expand legal and factual arguments based on the contents of the hearing audio and other responsive records; and o Seek appropriate procedural or evidentiary relief if the administrative record proves incomplete, inconsistent, or deficient. Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.
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¢. Grant such other and further relief as is just and proper. Respectfully submitted, Date: [5/26 (7. 2 ete — Mandy Pecher Appellant / Property Owner 4251 E. Monroe Road Midland, MI 48642 Telephone: 989.928.3730 Email: mpecher@me.com
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the
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by
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¢.
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ST
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RECEIVED MANDY PECHER JAN 1 3 2026 4251 E. MONROE ROAD MICHIGAN TAX TRIBUNAL MIDLAND, MICHIGAN 48642 PHONE +1.989.928.3730 E-MAIL MPECHER@ME.COM STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909-8032 January 5, 2026 Re: Filing of Notice of Appeal / Petition Parcel No.: 090-023-400-000-00 STC Petition No.: 154-2023-0089 Property: 4251 E. Monroe Road, Midland, Michigan Dear Clerk of the Michigan Tax Tribunal: Enclosed please find for filing the Notice of Appeal / Petition appealing the State Tax Commission Official Order dated December 16, 2025, pursuant to MCL 205.735a(6). Also enclosed is the required filing fee payable to the Michigan State Treasury, together with a Cover Sheet and Proof of Payment. Please file the enclosed documents and assign a Tribunal docket number at your convenience. Kindly return a file-stamped copy for my records. Thank you for your assistance. Respectfully submitted — 7 2 Traninfo Mandy Pecher ELLE 0 22-1" 01/12/26 fink: $50.00
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 DOCUMENT FILED: NOTICE OF APPEAL / PETITION Filed Pursuant to MCL 205.735a(6) Date of Filing: January 5, 2026
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PROOF OF PAYMENT — FILING FEE I certify that the required filing fee for this matter has been paid as follows: Amount Paid: $50.00 Method of Payment (check one): [J Check / Money Order / Ce shyiee ¢ duecle 0 Credit Card / Electronic Payment Check / Money Order No. (if applicable): Payable to: Michigan State Treasury Purpose of Payment: Filing Fee — Michigan Tax Tribunal Notice of Appeal Parcel No.: 090-023-400-000-00 I certify that the foregoing information regarding payment of the filing fee is true and correct. Date: []¢ [ z¢ A Leiter Mandy Pecher Appellant / Property Owner
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the Tribunal rules. 1I. ORDER APPEALED FROM Appellant appeals from the Official Order of the State Tax Commission dated December 16, 2025, issued in State Tax Commission Petition No. 154-2023-0089, concerning the above- referenced parcel. The Order purports to approve a corrected taxable value of $300,000 under MCL
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by competent, material, and substantial evidence on the whole record, and is arbitrary and capricious, including but not limited to: a. Adopting a valuation inconsistent with the evidentiary record; b. Departing from the valuation recommendation stated on the record during the administrative hearing without findings or explanation; ¢. Misapplying MCL 211.154 where no property was omitted or incorrectly reported; and d. Failing to issue findings sufficient to permit meaningful review. Appellant seeks reversal or vacatur of the December 16, 2025 Order and such further relief as permitted by law. IV. EXPRESS RESERVATION OF RIGHTS (Administrative Record, FOIA, and Supplementation) Appellant expressly states that this Notice of Appeal is protective and jurisdiction-preserving. Appellant has submitted: o A formal written request for the complete administrative record (including hearing audio) submitted to the State Tax Commission; and o A Freedom of Information Act request pursuant to MCL 15.231 et seq, seeking, inter alia, the audio recording of the administrative hearing, internal recommendations, and materials relied upon in issuing the December 16, 2025 Order. Appellant expressly reserves the right to: o Supplement the record before this Tribunal; o File motions to compel or supplement the administrative record; o Amend or expand legal and factual arguments based on the contents of the hearing audio and other responsive records; and o Seek appropriate procedural or evidentiary relief if the administrative record proves incomplete, inconsistent, or deficient. Nothing in this Notice shall be construed as a waiver of any substantive or procedural rights.
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¢. Grant such other and further relief as is just and proper. Respectfully submitted, Date: [5/26 (7. 2 ete — Mandy Pecher Appellant / Property Owner 4251 E. Monroe Road Midland, MI 48642 Telephone: 989.928.3730 Email: mpecher@me.com
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL In re: Petition of: JOSEF GREGOR HABSCHEID Petitioner before the State Tax Commission Parcel No.: 090-023-400-000-00 Property Address: 4251 E. Monroe Road, Midland, Michigan STC Petition No. 154-2023-0089 Appellant / Property Owner: Mandy Pecher 4251 E. Monroe Road Midland, MI 48642 NOTICE OF APPEAL / PETITION (Appeal from State Tax Commission Official Order) I. JURISDICTION Appellant appeals as of right from the Official Order of the State Tax Commission dated December 16, 2025, pursuant to MCL 205.735a(6) and MCL 205.701 et seq. This Tribunal has jurisdiction to review final decisions of the State Tax Commission affecting assessment and taxable value. Venue is proper in the Michigan Tax Tribunal under MCL 205.731 and the
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by
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¢.
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ST
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.