Mark A Ciolek, Petitioner V Township Of Cedar Creek, 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

Mark A Ciolek,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002776

Township Of Cedar Creek, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 21, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002776

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the

Page 3

M

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

Page 1

RECEIVED 

DEC 1 0 2075 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

a 474 

A 

Cio LE 12 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

ps 

Vv 

OCKe! 

0g 

D0 A277, 

To 

n 

Ia ‘ 

MTT Docket Nog 

L 

ovns 10D = 

Eur Creede 

espbndent(s 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Mole 

CAD [el 

states that on “Dec. 3 2028 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

cbby 

Neder hped 

R 

_ 

i 

1025! gat 

AL 

RD 

CAV le. ML 

HG,0] 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

3. 

County Equalization Director (via first class mail or personal service): 

4. 

County Clerk (via first class mail or personal service): 

5. 

Secretary of the local school board (via first class mail or personal service): 

6. 

State Treasurer (via first class mai): 

Michigan Department of Treasury, State Treasurer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DFA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

° 

submit this document, you may be held in default. 

Section 4: Petitioner’s Contact Information 

First Name 

Ml. 

Last Name/Company Name 

ARV 

& 

citer 

TTX PROPERTIES llc 

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

[1BLS 8 

Maple 

dy 

Rj 

City or Town 

State 

ZIP Code 

MALLE E/TY 

Wz] 

49g 

Telephone Number 

yp 

Fax Number 

22] 357 785% 

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

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

] 

First Name 

[XR 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yos* 

No** 

appealing? 

*if yas, use a multiple parce! form for information regarding any contiguous parcels.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1 BROWN, DPA 

GOVERNOR 

LANSING 

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

Morrie Cash and Taxable Value 

0 Poverty Exemption 

[J Taxable Vaiue Only {caloutation) 

[7 Digabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[0 Etigible

Page 4

STATE OF

Page 5

/

Page 6

P

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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 22, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-002776

Page 2 of 7

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

Mark A Ciolek

11365 S Maple City Rd

Maple City , MI 49664

Page 4

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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

ORDER OF DEFAULT

The Tribunal has

Page 5

M

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

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 

Mark A Ciolek, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002776 

 

Cedar Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING OCTOBER 22, 2025 ORDER HOLDING RESPONDENT IN 

DEFAULT 

 

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

holding Respondent in default on October 22, 2025. However, the Tribunal erred in the 

entry of this order as Respondent timely filed its answer. It appears that the filing had 

simply not been processed as of the entry of the October 22, 2025 order. As such, and 

inasmuch as Respondent has complied with the Tribunal’s rules of practice and 

procedure, the Tribunal finds good cause to vacate the default order. Therefore, 

IT IS ORDERED that the October 22, 2025 Order Holding Respondent in Default is 

VACATED. 

 

 

Entered: November 24, 2025 

 

 

By _____________________________ 

kac/jc 

 

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

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

Mark A Ciolek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002776

Page 2 of 7

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate

Page 3

Mark A

Page 4

S

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Page 1

RECEIVED 

0CT 29 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

— 

MTT DOCKETNO. 

AS ~ OPR776 

Section 1: Respondent’s Contact Information 

| 

First Name 

Mh 

Last Name 

Debby 

F 

, per hoed 

Mailing Address (No., Stregl, P.O. Box or Rural “Bs 

03S x57 

Ya 

City or Town 

State 

ZiP Code 

(adiface 

QL 

Sos 

Telephone Number 

Ly -F78~ 7757 

Email Addrass (do not enter unfess you want MTT to send (oyna via email) 

Clr 

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

First Name 

Last Name 

Firm Name {if any) 

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

City or Town. 

State 

ZIP Code 

Telephone Number 

: 

& 

’ 

b4 

Ns 

Email Address (do pot enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property information 

Does the subject property have a Principat Vis Exemption of 50% or more? 

BA 

ves 

J ne 

Bout 

re 

Fort Lepr plo 

= 

(00 

20 

Are the parcels listed by Petitionar contiguous or adjoining? 

if not, list which parcels adjoin one another. 

[Hl] Yes 

[I] No 

x Not 

Applicable

Page 2

Ci 

’ 

STATE OF MICHIGAN 

; 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DF 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer 

to this Appeal 

Ci 

T fool elas on F=77-2f, 

7Ae. 

SIT. ASSesswrent Rol Ar 

Tenses. 

THE Ihstreu ctor. Tone. boplsh. STTr 

ply Sasser 

we Fake off #lf [oad #djeF ments 

Gwen Fo Some roar 

hegess prior 

fo Fa Hud if-of RoRS 

She 

@ #3 

Gprtnfed 

an ehtmpteoi 

fay 

pot. HoeeSSHe by be He 

Tyee wi 

Cedrtr Cree 2 £ laudd Hex dort 

I yoed He 

County 

wrde 

oF pad SDF feretye pf ores 

provided wy Ke fard Canty 75 estpblish 

SOT ACh. 

These 

were 

Approved 27 he ITT Lar He 

County 

76 

se. 

Ang. (4nd adjustments groeq 

won/d BS # 

” 

MIE 

Represeatrd- 

ion oF Fue nsh vAlue, 

- According 

Jane pn Hee would Be. BHSCY 

ov Spas ar fares 

No; 

. 

AY 

Section 5: Jurisdictional Issues 

|F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Pe 

Did Petitioner protest the assessment ata Board of Review (BOR)? [ves 

[i] No 

ifyas, ohenk which BOR Petitioner attended: (5 taco 

[] July 

[m} December 

If no, was the Notice of Assessment properly sent to Petitioner, prior to the{tarch BOR? [] Yes 

[8] No 

*Submit a copy of the Notice of Asseasmbont with the Answer. § 

N 

If the July or December BOR revised the assessmant(s) atissue, did it have authority? |] Yes 

[i] No 

If yes, cite the Board's authority, 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fapt? [Hl] Yes 

Kyo 

If yes, explain 

1s Petitioner appeaing from a State Tax Commission Order? 

[1 ves 

No 

If s0, what is the Issue date? 

XABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Patitionar request a Poverty Exemption at a BOR? mn} Yes 

ne 

If Yes, check which BOR Petitioner attended:

Page 4

OSL

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

0CT23 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, D 

GOVERNOR 

- 

LANSING 

2005, 

MICHIGAN TAX TRIBUNAL. 

' DIRECTO! R 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. __?<S~ 00 R276 

Section 1: Respondent’s Contact Information 

First Name 

[LEN 

Last Name 

= 

[)edectioed 

Malling Addres®(No., Street, P.O. Box or Rural yz 

1/05 

ensr 

Yo 

(Koad 

City or Town 

State 

ZIP Code 

(te 

A 

FG60/ 

Telephone Number 

A3 T7877 ¥] 

Email Address {do not enter unless you want MTT to send all correspondence via emall) 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact 

M.1 

First Name 

LL 

Last Name 

Informatio n 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via emaif) 

Section 3: Subject Property Information 

Does the subject property have a Principat Residence Exemption of 50% or more? 

[ves 

, No 

+he parce] 

does 

herve [007 Qunlibred Fon 

Are the parcels sted by Petitioner contiguous or adjoining? 

1f not, list which parcels adjoin one another.

Page 2

ie 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DF 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

i 

T fool gelass on 9-/7-2Y, 

T7e 

STC. Assesswrent Rel Adi 

TRALNAG 

THE Jsten for. Tone m/s SPR Sess 

we fake 

off wf /#ad AleSTnenls Sten For Stgmmp/ 

po 

feaess prior So Ae buditof 20S. TH She Trrtyar 3 

anfed 

An ehtmdzon 

Vso pagess-He wl pe Ale vty 

CL 

| 

biree) 17 

Cednr Creel 2 

raved Shey Kepyr or. 

I used Ue 

Lounty 

write 

$oF pad SOF Heremye prfores 

provid wy be Sard (ranty 75 esipblish 

SOT ACerS. 

These 

Her Approed sy He JTC Sar Ae 

(Gents 

7% 

ye. 

Ang. 

[and wdyust ments 

71¢¢ 

doon/d Be 

# 

ov 

mes Represeafas Ion of True thash ovatus, 

- Accor dn 

Tne wonlsh, F195 would = Ghsed opr 

pd Sh Apsed 

ne. 

Fo gst Hen. 

Section 5: Jurisdictional Issues 

|F PETITIONER IS APPEALING THE TRUE CASH ANDIOR TAXABLE VALUES 

2 

£. 

Did Patilloner protest the assessment at a Board of Review (BOR)? Zrves 

[ne 

If yes, check which BOR Petitioner attended: (aren 

[1] July 

[ml December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 

[] No 

+Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment{s) atissue, did it have authority? [| Yes 

[8] No 

if yas, olte the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error ar mutual mistake of fact? O Yes 

Pwo 

I yas, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[} Yes 

No 

if so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, 

GOVERNOR 

LANSING 

: DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [] Yes 

no 

If Yes, check which BOR Petitioner attended: [] March 

[| July 

[ December 

List the date the BOR

Page 4

Parce

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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 22, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-002776

Page 2 of 7

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

Mark A Ciolek

11365 S Maple City Rd

Maple City , MI 49664

Page 4

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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

ORDER OF DEFAULT

The Tribunal has

Page 5

M

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Page 1

RECEIVED 

SEP 2 4 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

WAY 

 C/pLsk- 

Petitioner(s) 

v 

MOAHR Docket No,_ 

290 O02. 7 7L> 

Cedar (reel Towsh,p 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on Aus 

18 

2021 and, if applicable, the default 

was extended on 

Dep, 

5. R257 

2. 

Good cause exists to set aside the default because: 

Per instredions ve phone Call o” 

227 2028 with 

Dept 

Sond 

i 

MBoR resis 

2, rensel 

Tor Taly 

22, 20% d€fndt-C Dad poi 

Reve 

in pias) 

3, end Mofre 

Te 

Resparclent- 

“4 

Joi 

H2$2E Cold be wave 

3. 

| ask this Tribunal to set aside the default. 

Ad Lobih 

Pafty/Representative (sign here) 

MARR 

Cro lik 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

yrda 

Crp EE 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 25 

002 77 

Aedar Cred Towns) yp 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

[Na2x 

I, LEE 

states that on Teg /3 2 028 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certifie 

Ir 

) 

Bt traf 

p1038 

£4 pf 

AAD ILA 

MT 

4980) 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

3. 

County Equalization Director (via first class mail or personal service): 

4. 

County Clerk (via first class mail or personal service): 

5. 

Secretary of the local school board (via first class mail or personal service): 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 3

ph SMaple Cty 

Maple ‘ry ML yous 

iE 

TI 

7019 

0700 

DOOL 

29kY4 

3235 

AN 

Zo Box B0Z3Z 

tylng 

ML HE Tog 

FIRST-CLASS 

ie 

US POSTAGE 

nr 

= 7 

E 

21P 49664 

E02 7H 

} 0001315029 $0

S

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 

Mark A Ciolek, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002776 

 

Cedar Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On September 15, 2025, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on July 22, 2025. 

 

Respondent has not filed a response to the motion. 

 

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

held in default because a copy of the notice giving rise to the appeal was not filed with 

the petition. Petitioner timely responded but failed to cure the default and the Tribunal 

entered an order extending the time to cure on August 18, 2025, and September 5, 

2025. Having now filed the March Board of Review decision, motion, and fee, Petitioner 

has complied with the Tribunal’s orders as required by TTR 237. As such, the Tribunal 

finds good cause to grant the motion and set aside the default. Therefore, 

 

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

 

 

Entered: October 16, 2025 

 

 

By _____________________________ 

sw 

 

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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Page 1

RECEIVED 

SEP 2 4 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

WAY 

 C/pLsk- 

Petitioner(s) 

v 

MOAHR Docket No,_ 

290 O02. 7 7L> 

Cedar (reel Towsh,p 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on Aus 

18 

2021 and, if applicable, the default 

was extended on 

Dep, 

5. R257 

2. 

Good cause exists to set aside the default because: 

Per instredions ve phone Call o” 

227 2028 with 

Dept 

Sond 

i 

MBoR resis 

2, rensel 

Tor Taly 

22, 20% d€fndt-C Dad poi 

Reve 

in pias) 

3, end Mofre 

Te 

Resparclent- 

“4 

Joi 

H2$2E Cold be wave 

3. 

| ask this Tribunal to set aside the default. 

Ad Lobih 

Pafty/Representative (sign here) 

MARR 

Cro lik 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

yrda 

Crp EE 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 25 

002 77 

Aedar Cred Towns) yp 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

[Na2x 

I, LEE 

states that on Teg /3 2 028 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certifie 

Ir 

) 

Bt traf 

p1038 

£4 pf 

AAD ILA 

MT 

4980) 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

3. 

County Equalization Director (via first class mail or personal service): 

4. 

County Clerk (via first class mail or personal service): 

5. 

Secretary of the local school board (via first class mail or personal service): 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 3

ph SMaple Cty 

Maple ‘ry ML yous 

iE 

TI 

7019 

0700 

DOOL 

29kY4 

3235 

AN 

Zo Box B0Z3Z 

tylng 

ML HE Tog 

FIRST-CLASS 

ie 

US POSTAGE 

nr 

= 7 

E 

21P 49664 

E02 7H 

} 0001315029 $0

S

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 

Mark A Ciolek, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002776 

 

Cedar Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default because Petitioner did not submit a copy of the notice giving rise to the appeal, 

i.e. March Board of Review (BOR) results. Petitioner failed to respond, and the Tribunal 

entered an order extending the time to cure on August 18, 2025. Having now filed the 

BOR results, Petitioner has partially complied with the Tribunal’s orders. Petitioner 

failed, however, to file the requisite motion to set aside default and pay the $25.00 fee 

for the filing of the motion. Though the Tribunal finds one final extension of time to cure 

the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules 

of Practice and Procedure has established a history of deliberate delay that would justify 

dismissal of the case for failure to timely comply with this order.1 Therefore, 

 

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

 

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

default: (1) file a Motion to Set Aside Default, (2) pay the $25.00 fee required for the 

filing of the motion, and (3) file proof the motion was served on Respondent. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.2 

 

 

 

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

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. 

A submission by personal service is considered filed on the date the submission is received. A submission 

through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business 

day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business 

day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is 

considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 

205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-002776 

Page 2 of 2 

 

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

TTR 237.3

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Page 1

RECEIVED 

SEP 08 2025 

Debby Nederhoed, MCAO 

MIC 

- 

11035 East 46 Road 

GAN TAX TRIBUNAL 

Cadillac MI 49601 

(231)878-7747 

dnederhoed@hotmail.com 

August 26, 2025 

TTH Properties 

11365 S. Maple Rd 

Maple City MI 49664 

Re: Docket #25-002776 

Dear Mark: 

Attached is a copy of the only two documents I sent you and was required to send you 

after March Board of Review. 

I suggest you follow up with the Michigan Tax Tribunal for any additional questions 

regarding the Default. 

If you have any other questions, please don’t hesitate to call me at your convenience. 

Sincerely yours, 

Debby Nederhoed 

‘Ce: Michigan Tax Tribunal

Page 2

MIT 

Decks pM 

| 

RE -O0RT7C 

pr [ Jy 22, 2028 was 

) cenied g

Page 3

tichgan Department of Treasury 

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Ln 

. 

Parcef Code 

4 

2309-23-4101 

. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[1 

Assessed Value Changed From: 

| 

263,300 

ro: 

| 

J 

Record of Vote - Board or three membe 

ittegsof 

board 

i 

| 

Chairperson: pves 

[J] N 

ZL 

Member: Yves 

[Iwo IL 

iJ 

Member: 

Byes 

OO nC 

Reason for Board Action: 

72. ne 

or TAL 

Tonio 

5 

ss 

Be 

~ 

pra 

/ 

par 

% 

, 

Ifyou disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by fillng a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi, 48908, Commercial Real, Industrial Real, Developmental Real, Commercial Personat, industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Qver Real, and Agricultural Personal Property may be appealed by July 31. The petition must be fied on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib, 

I, TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

ri) 

Denied 

[1 

Tentative Taxable Value Changed From: 

129,779 

7; 

Record of Vote - Board or three member 

{eprom 

dD V. 

[ 

Chairperson: Fepves 

[1] 

neo 

Member 

[3 ves 

[7] 

no $= 

Member: 

ves 

[1] WL 

Reason 

for Board Action: 

Zio me TAL 

77 

z 

‘i. 

Lo 

3 

~ Frenled 

VL 

ee, 

if you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

£,0,Box 30232, Lansing, Mi. 48909. Commercial Real, Indusirial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Properly may be 

appealed by May 31. Agricultural Rea, Resldential Real, Timber - Cut Over Real, and Agricultural Personal Property may ba appealed by July 31, The petition must be filed 

on a Michigan Tax Tribunal for or a farm approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must

Page 4

M

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Page 1

AUG 27 2005 

TT 

Deckeed Mmm 

pao 

77 

. 

Ao (F 

po order oF De 

<” 

a fed 

uk 2A AbZ 

4 

Jas ed 

7 hau K es 

Sark 

ile

Page 2

shigen Department of Treasury 

orm 618. Fane 2 

‘OR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Setition Number 

oe 

Parcel Code 

4 

2309-23-4101 

. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[7] 

Assessed Value Changed From: 

269,000 

fro: 

[ 

} 

Record of Vote - Board or three membe; 

ittegrof 

board 

~ 

. 

, 

Chairperson: pves 

[1 

N 

Member. 

£3 ves 

[1 wo nL 

Member: 

BJ ves 

[J SY 

En 

Reason 

for Board Action: Ro Fre or Che 

2 

bo 

3 

& 

« 

7% 

/ 

pon ZH 

*you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

»0.Box 30232, Lansing, MI, 48908. Commercial Real, Industrial Real, Developmental Real, Commarcial Personal, Industrial Personal and Utility Personal Property may be 

ippealed by May 31. Agricultural Real, Residential Real, Timber - Cut Ovar Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

1 Michigan Tax Tribunal for or a form appraved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are avaltable at www,michigan.goviaxtrib. 

. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

) 

ay 

Denied 

[] 

Tentative Taxable Value Changed From: 

129,779 __ To: 

Record of Vote 

- Board or three member 

ttee 

gfboard. 

D) N. 

Chairperson: fp ves 

[1 

N 

A 

Member: 

[SF ves 

[7] 

No 

mr 

Member: 

ves 

[7] WL 

Reason for Board Action: 

Fo ta 

on TAS 

77 

SVE 

oo 

5 

N Feenlis re Precttome 

f you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunai at 

2,0,Box 30232, Lansing, Mi. 48909, Commercial Real, industrial Real, Developmentat Real, Commercial Personal, industrial Personal and Utility Personal Property may be 

ippealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

mn a Michigan Tax Tribunat for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

J. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[1 

oenied 

[J 

Classification Changed From: 

401 

Tor 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J ves 

[1 Nome 

Member. 

[1 ves 

[1 

No 

“fm 

Member: 

[1 yes 

[] NoTiiR 

Reason for Board Action: 

{ you disagree with the dacigion of the Board of Review regarding classification, appeal Js made by sending Form 2487 lo the State Tax Commission, £.0. Box 30471, Lansing, Mi. 48809 by June 30. 

- QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must

Page 3

nn

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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 

Mark A Ciolek, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002776 

 

Cedar Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on July 22, 2025, because Petitioner failed to file a copy of 

the notice giving rise to the appeal, i.e. the March Board of Review (MBOR) Results.1 

Petitioner was required to cure the default within 14 days. Petitioner has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

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

comply with this order.2 Therefore, 

 

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

 

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

default: (1) file copy of the MBOR Results, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

and was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-002776 

Page 2 of 2 

 

Failure to comply

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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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002776

Township Of Cedar Creek,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: July 22, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-002776

Page 2 of 5

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

Mark A Ciolek

11365 S Maple City Rd

Maple City , MI 49664

Page 4

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

Mark A Ciolek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT

Page 5

MTT

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Page 1

GRETCHEN WHITMER 

RECEIVED 

JUN 06 2025 

A 

MICHIGAN TAX TRIBUNAL 

4 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner’s Contact Information 

First Nam 

MARK 

M.I A 

Last Name/Company Name 

Civ (EL 

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

(/HlS 

J. 

ArPLE 

lity 

RAD 

* or Town 

NAPE 

O)TY 

State 

mx 

ZIP Co de 

H9u ey 

ily Number 

3) 

3s7 7832 

Fax Number 

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

Section 2: Petitioner’s Altorneyiduthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON I. BROWN, DPA

Page 2

rome 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

i 

rue Cash and Taxable Value 

[J Poverty Exemption 

{7 Taxable Vaiue Only (calculation) 

[3 Disabled Vaterans Exemption 

[J Uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation {other than the denial of a 

[1 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

er 

"Asi 

/% 

Jnaecce vale 

[rue 

CF 

d 

- 

M0 

JOMPARABIE Proper (ES HE WS 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? JX Yes 

[mn] No 

' 

if Yes, check which BOR you attended AND attach the BOR decision: NN March 

mi} July 

|] December 

if No, check the applicable reason(s): 

[I] Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clericat Error or Mutual Mistake of Fact {if yes, include explanation in Section §) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

H309 ~23~-412/ 

Classification of Property: 

Real

Page 4

fo

Page 5

TH

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

Mark A Ciolek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002776

Township Of Cedar Creek,

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: July 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Mark A Ciolek

11365 S Maple City Rd

Maple City , MI 49664

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

Mark A Ciolek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002776

Township Of Cedar Creek,

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: July

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

GRETCHEN WHITMER 

RECEIVED 

JUN 06 2025 

A 

MICHIGAN TAX TRIBUNAL 

4 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner’s Contact Information 

First Nam 

MARK 

M.I A 

Last Name/Company Name 

Civ (EL 

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

(/HlS 

J. 

ArPLE 

lity 

RAD 

* or Town 

NAPE 

O)TY 

State 

mx 

ZIP Co de 

H9u ey 

ily Number 

3) 

3s7 7832 

Fax Number 

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

Section 2: Petitioner’s Altorneyiduthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON I. BROWN, DPA

Page 2

rome 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

i 

rue Cash and Taxable Value 

[J Poverty Exemption 

{7 Taxable Vaiue Only (calculation) 

[3 Disabled Vaterans Exemption 

[J Uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation {other than the denial of a 

[1 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

er 

"Asi 

/% 

Jnaecce vale 

[rue 

CF 

d 

- 

M0 

JOMPARABIE Proper (ES HE WS 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? JX Yes 

[mn] No 

' 

if Yes, check which BOR you attended AND attach the BOR decision: NN March 

mi} July 

|] December 

if No, check the applicable reason(s): 

[I] Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clericat Error or Mutual Mistake of Fact {if yes, include explanation in Section §) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

H309 ~23~-412/ 

Classification of Property: 

Real

Page 4

fo

Page 5

TH

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.