Record Finder / 24-003716-TT
Michigan

Mark W Mattingly, Petitioner V Township Of Grand Blanc, Respondent

Petitioner
Mark W Mattingly
Respondent
Township Of Grand Blanc

Case overview

Docket number
24-003716-TT
Status
Hearing Set - SC
CaseType
SC Property
Division
Small Claims Division
County
Genesee
Judge
Klukowski, Nancy

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
17Evidence was received.RESPNot recorded10/22/2026Not recordedDownload
16Evidence was received.RESPNot recorded10/22/2026Not recordedDownload
15Evidence was received.RESPNot recorded10/22/2026Not recordedDownload
14Evidence was received.RESPNot recorded10/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
13Notice of HearingNot recordedNot recorded10/12/2026Not recordedDownload
12A hearing has been scheduledNot recordedNot recorded10/12/2026Not recordedNot recorded
11Order Setting Aside R DefaultNot recordedNot recorded02/26/2025Not recordedDownload
10Response to OrderNot recordedNot recorded02/26/2025Not recordedDownload
9Order Holding Respondent in DefaultNot recorded802/13/2025Not recordedDownload
8Order Requiring InformationNot recordedNot recorded01/07/2025Not recordedDownload
7Attachments to the Answer were filedNot recordedNot recorded12/12/2024Not recordedDownload
6Answer was receivedNot recordedNot recorded12/12/2024Not recordedDownload
5Answer was receivedNot recordedNot recorded12/11/2024Not recordedDownload
4Order Holding Party in DefaultNot recordedNot recorded11/20/2024Not recordedDownload
3Petition has been verifiedPET110/09/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/09/2024Not recordedDownload
1A petition was received.PETNot recorded07/25/2024Not recordedDownload

Documents

Record Card 12-24-651-008 corrected.pdfRead complete document text →
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Page 1

Printed on

01/16/2026

Parcel Number:

12-24-651-008

Jurisdiction:

GRAND BLANC TOWNSHIP ASSES

County: Genesee

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

KATTOULA, ADNAN

MATTINGLY, MARK & EBRAHIM

300,000

08/12/2005

WD

03-ARM'S LENGTH

NOT VERIFIED

100

SERRA, JULIE

KATTOULA, ADNAN

155,000

09/10/2002

WD

03-ARM'S LENGTH

PROPERTY TRANSFER

100.00

WARWICK GROVES DEVELOPMEN SERRA, JOSEPH O & JULIE

90,000

01/16/1995

WD

21-NOT USED/OTHER

2563/108

PROPERTY TRANSFER

Property Address

8476 WARWICK GROVES CT

Owner's Name/Address

MATTINGLY, MARK & EBRAHIM, SHAYHANA

8476 WARWICK GROVES CT

GRAND BLANC, MI 48439-7426

Taxpayer's Name/Address

MATTINGLY, MARK & EBRAHIM, SHAYHANA

8476 WARWICK GROVES CT

GRAND BLANC, MI 48439-7426

Tax Description

UNIT 8 WARWICK GROVES CONDOMINIUM (95)

Comments/Influences

6/10/16 REINSP-MR. MATTINGLY. SPOT MEAS.

CORRECT WINDOW TYPE AND BED COUNT. ADD

PATIO BLOCKS, CPP, GENERATOR AND 1 FULL

BATH AS O/P FOR 2017. MD/TW 

07/07/09- LAND STILL VACANT FOR 2010.

TO/AS

Class: RESIDENTIAL-IMPRO Zoning: R1

Building Permit(s)

Date

Number

Status

School: GRAND BLANC COMM SCHOOLS

NEW HOUSE

06/13/2014

PB140236

COMPLETE-MD

P.R.E. 100% 01/06/2016 

: 

2024 Est TCV 1,556,496 TCV/TFA: 272.21

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

X Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

X

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

WALKOUT

Who When What

TW

06/10/2016

REINSP-HOM

MD

12/28/2015

INSPECTED-

MD

09/22/2015

INSPECTED

Land Value Estimates for Land Table SEMSD.2024 GG/FAIRWAY/MD OF GB/PH/WG

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

2024 FRONT FOOT 96.03 896.33 1.0000 0.0000 773 100* 00

2024 PER ACRE 01.976 Acres 129,379 100.000 255,653

 * denotes lines that do not contribute to the total acreage calculation.

96 Actual Front Feet, 1.98 Total Acres Total Est. Land Value = 255,653

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 10.04 506 91 4,623

D/W/P: Brick on Sand 27.48 121 94 3,125

 Total Estimated Land Improvements True Cash Value = 7,748

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2024

127,800

650,400

778,200

778,200M

683,700C

2023

52,500

670,100

722,600

651,143C

2022

52,500

612,600

665,100

620,137C

2021

52,500

583,600

636,100

600,327C

Page 2

Parcel Number: 12-24-651-008

Printed on

01/16/2026

*** Information herein deemed reliable but not guaranteed***

parcel 

Number: 12-24-651-008 

Printed 

on 

01/16/2026 

UNIT 8 

86062.5 ft? 

S 0° 14' 47" W 237.07 

588° 58'43"E 260.00 

#***% Information herein deemed reliable but not guaranteed¥**

Page 3

Residential Building 1 of 1

Parcel Number:

12-24-651-008

Printed on

01/16/2026

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

Many

X Ave.

Few

 (13) Plumbing

Average Fixture(s)

5 3 Fixture Bath

2 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

1 Extra Sink

1 Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

Page 4

Pa

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Sales_Study_1 (5).pdfRead complete document text →
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Page 1

Grand Blanc Township

10/21/202

610:58 AM

PROPERTY CHARACTERISTICS REPORT

2026 GG/FAIRWAY/MD OF GB/PH/WG

Current

Assessed

Sale

Amount

Bldg

Type

Year

Built

Living

Area

# of 

Beds

# of 

Baths

Parcel Number

Sale Date

Garage

Acreage

$/SqFt

Street Address

12-24-601-002

6139 GAITWAY CT

07/26/22

700,000

2001

3,711

4

4&

1

892

0.824

328,500 

1AND2 STY C

$188.63

12-24-601-021

8251 PINE HOLLOW TRL

10/20/23

930,000

2004

4,789

6

6&

3

968

0.663

501,200 

1AND2 STY C

$194.20

12-24-601-041

6295 CANTER CREEK TRL

04/21/22

150,000

2021

5,230

5

5&

2

1,008

0.755

640,800 

1AND2 STY C

$28.68

12-24-602-029

6275 BRIDLE PATH

05/20/22

150,000

2022

5,721

4

3&

2

0

1.262

238,800 

TWO-STORY

$26.22

12-24-602-061

6145 SADDLE CREEK CT

01/20/23

1,250,000

2013

6,361

5

5&

2

1,434

0.153

605,800 

1AND2 STY C

$196.51

12-24-652-022

8298 MISTY MEADOWS

07/19/23

1,183,000

2015

5,260

4

4&

2

1,078

0.943

525,800 

1AND2 STY C

$224.90

12-26-601-002

5230 WARWICK WOODS TRL

09/08/22

380,000

1992

2,233

4

3&

0

698

0.489

216,400 

RANCH

$170.17

12-29-626-007

2342 VILLAGE WOODS DR

10/20/23

419,900

2004

2,591

4

3&

0

900

0.278

185,500 

TWO-STORY

$162.06

Count=

8

Sales Study

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2024 BSA ENTERED SEMSD LAND TABLE.pdfRead complete document text →
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Page 1

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

12-24-601-030

6215 CANTER CREEK TRL

04/28/21

$835,000 WD

19-MULTI PARCEL ARM'S LENGTH

$835,000

12-24-602-023

WITHERS WAY

04/21/22

$150,000 MLC

03-ARM'S LENGTH

$150,000

12-24-602-029

6275 BRIDLE PATH

05/20/22

$150,000 WD

03-ARM'S LENGTH

$150,000

12-24-602-048

6305 WITHERS WAY CT

08/26/21

$125,000 WD

03-ARM'S LENGTH

$125,000

12-25-601-009

8442 MISTY MEADOWS

12/29/21

$975,000 WD

03-ARM'S LENGTH

$975,000

Totals:

$2,235,000

$2,235,000

FINAL CONCLUSION

FRONT FOOT

$773

PER ACRE

1 ACRE

$129,379

1.5 ACRE

$194,069

2 ACRE

$258,758

2.5 ACRE

$323,447

3 ACRE

$388,137

4 ACRE

$517,516

5 ACRE

$646,895

7 ACRE

$905,653

Page 2

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

$404,100

48.40

$806,019

$128,981

$100,000

156.0

268.0

0.88

0.88

$57,500

38.33

$115,000

$150,000

$115,000

171.0

196.0

0.77

0.77

$57,500

38.33

$115,000

$150,000

$115,000

165.0

343.0

1.26

1.26

$57,500

46.00

$145,551

$125,000

$115,000

155.0

243.0

0.87

0.87

$405,100

41.55

$886,355

$88,645

$0

184.8

279.1

1.18

1.18

$981,700

$2,067,925

$642,626

$445,000

831.8

4.97

4.97

Sale. Ratio =>

43.92

Average

Average

Std. Dev. =>

4.55

per FF=>

$773

per Net Acre=>

129,379.10

Page 3

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area

Liber/Page

Other Parcels in Sale

Land Table

Gravel

$827

$146,403

$3.36

156.00

PINEH

2.02105E+14

PINE HOLLOW ESTATES

0

$877

$194,301

$4.46

171.00

WOPIN

2.02205E+14

WOODS OF PINE HOLLOW

0

$909

$118,859

$2.73

165.00

WOPIN

2.02207E+14

WOODS OF PINE HOLLOW

0

$806

$144,009

$3.31

155.00

WOPIN

2.02109E+14

WOODS OF PINE HOLLOW

0

$480

$74,869

$1.72

184.80

MEDGB

2.02201E+14

MEADOWS OF GRAND BLANC

0

Average

per SqFt=>

$2.97

Page 4

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Paved

Inspected Date

Use Code

Class

Rate Group 1

Rate Group 2

Rate Group 3

Site Characteristics

Access

Water Supply

1

8/19/2020

401

STW-STREAM W/O

0

8/19/2020

402

SR-REGULAR SITE

0

12/21/2022

401

SR-REGULAR SITE

0

8/19/2020

401

SR-REGULAR SITE

1

6/27/2017

401

Page 5

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Sewer

Property Restrictions

Restriction Notes

Waterfont View

Waterfront

Waterfront Name

Waterfront Ownership

Page 6

2024 LAND TABLE - SEMSD NEIGHBORHOOD

Waterfront Influences

Bottom Character

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2024 BSA ENTERED SEMSD ECF TABLE.pdfRead complete document text →
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Page 1

2024 ECF NEIGHBORHOOD - SEMSD

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

12-11-507-007

5395 GOLDEN GATE BLVD

10/01/21

$600,000 WD

03-ARM'S LENGTH

$600,000

$299,000

12-24-601-002

6139 GAITWAY CT

07/26/22

$700,000 WD

03-ARM'S LENGTH

$700,000

$327,000

12-24-601-030

6215 CANTER CREEK TRL

04/28/21

$835,000 WD

19-MULTI PARCEL ARM'S LENGTH

$835,000

$404,100

12-24-601-031

6223 CANTER CREEK TRL

02/07/22

$855,000 WD

03-ARM'S LENGTH

$855,000

$398,900

12-24-602-061

6145 SADDLE CREEK CT

01/20/23 $1,250,000 WD

19-MULTI PARCEL ARM'S LENGTH

$1,250,000

$690,900

12-24-652-023

8284 MISTY MEADOWS

04/30/21

$810,000 WD

03-ARM'S LENGTH

$810,000

$312,100

12-25-601-009

8442 MISTY MEADOWS

12/29/21

$975,000 WD

03-ARM'S LENGTH

$975,000

$405,100

12-25-601-012

8467 MISTY MEADOWS

11/17/21 $2,600,000 WD

03-ARM'S LENGTH

$2,600,000

$1,043,100

Totals:

$8,625,000

$8,625,000

$3,880,200

Sale. Ratio =>

Std. Dev. =>

FINAL CONCLUSION 0.669

Page 2

2024 ECF NEIGHBORHOOD - SEMSD

Asd/Adj. Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

49.83

$775,419

$90,307

$509,693

$860,693

0.592

3,193

$159.63

GOLDG

46.71

$717,753

$16,208

$683,792

$1,002,207

0.682

3,711

$184.26

PINEH

48.40

$706,019

$39,973

$795,027

$965,284

0.824

4,159

$191.16

PINEH

46.65

$818,943

$19,486

$835,514

$1,142,081

0.732

3,941

$212.01

PINEH

55.27

$1,602,285

$105,439

$1,144,561

$1,906,358

0.600

6,361

$179.93

WOPIN

38.53

$859,549

$205,825

$604,175

$895,512

0.675

3,545

$170.43

MEDGB

41.55

$1,039,540

$166,213

$808,787

$1,196,338

0.676

4,700

$172.08

MEDGB

40.12

$2,853,521

$469,467

$2,130,533

$3,265,828

0.652

11,093

$192.06

MEDGB

$9,373,029

$7,512,082

$11,234,302

$182.70

44.99

E.C.F. =>

0.669

Std. Deviation=>

0.073816

5.57

Ave. E.C.F. =>

0.679

Ave. Variance=>

5.0011

Page 3

2024 ECF NEIGHBORHOOD - SEMSD

Dev. by Mean (%)

Building Style

Use Code

Land Value

Appr. by Eq.

Appr. Date

Other Parcels in Sale

8.6955 1AND2 STY COMB

$90,307 No

 / / 

0.3142 1AND2 STY COMB

$0 No

 / / 

14.4476 1AND2 STY COMB

$0 No

 / / 

5.2427 1AND2 STY COMB

$0 No

 / / 

7.8752 1AND2 STY COMB

$39,331 No

 / / 

12-24-602-060

0.4474 TWO-STORY

$182,425 No

 / / 

0.3092 TWO-STORY

$153,185 No

 / / 

2.6772 TWO-STORY

$364,720 No

 / / 

1.0470

Coefficient of Var=>

7.363889744

Page 4

2024 ECF NEIGHBORHOOD - SEMSD

Land Table

Property Class

Building Depr.

Site Characteristics

Access

Water Supply

Sewer

Property Restrictions

GOLDEN GATE ESTATES SUB

401

98

PINE HOLLOW ESTATES

401

79

PINE HOLLOW ESTATES

401

79

PINE HOLLOW ESTATES

401

78

WOODS OF PINE HOLLOW

401

91

MEADOWS OF GRAND BLANC

401

77

MEADOWS OF GRAND BLANC

401

78

MEADOWS OF GRAND BLANC

401

83

Page 5

2024 ECF NEIGHBORHOOD - SEMSD

Restriction Notes

Waterfont View

Waterfront

Waterfront Name

Waterfront Ownership

Waterfront Influences

Bottom Character

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 24-003716

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: 2024 BSA ENTERED SEMSD ECF TABLE

Document Type: Evidence

Attachment File Name: 2024 BSA ENTERED SEMSD LAND TABLE

Document Type: Evidence

Attachment File Name: Sales_Study_1 (5)

Document Type: Evidence

Attachment File Name: Record Card 12-24-651-008 corrected

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC_Notice_of_Telephonic_Hearing.2026-10-12_16-08-48.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

Mark W Mattingly,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003716

Township Of Grand Blanc, 

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:

December 9, 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. 24-003716

Page 2 of 4

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 Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their

Page 3

MT

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Order_Setting_Aside_R_Default.2025-02-26_11-04-36.0000.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

Mark W Mattingly, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003716

Township Of Grand Blanc,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on February 13, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 26, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark W Mattingly, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003716

Township Of Grand Blanc,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on February 13, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 26, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark W Mattingly, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003716

Township Of Grand Blanc,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on February 13, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by

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Response.Default.022625.pdfRead complete document text →
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Page 1

1 

STATE OF MICHGIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFARIS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

MARK MATTINGLY, 

 

 

 

Petitioner, 

 

 

 

MTT DOCKET NO: 24-003716 

 

vs 

 

 

 

 

 

 

 

 

GRAND BLANC TOWNSHIP, 

 

 

 

Respondent. 

 

PRO PER 

 

 

 

 

 

WILLIAM E. DELZER, PLC 

Mark W. Mattingly 

 

 

 

William E. Delzer (P68488) 

 

 

Petitioner 

 

 

 

 

 

Attorney for Respondent 

8476 Warwick Groves Court 

 

 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

 

 

Grand Blanc, MI 48439 

(810) 569-0428 

 

 

 

 

(810) 603-1000 

ma%ng2@msu.edu 

 

 

 

wdelzer@delzerlegal.com 

______________________________________________________________________________ 

 

PROVIDING INFORMATION PERTAINING TO DEFAULT 

 

 

Grand Blanc Township (“Respondent”), through its attorneys, William E. Delzer, 

answers as follows: 

 

1. On December 11, 2024, an Answer was filed by the undersigned. 

 

2. On December 12, 2024, an Answer was filed by the Assessor for the 

Respondent. 

 

3. While both individuals are part of the Respondent’s team for this appeal, please 

refer to the first Answer provided. 

 

4. The information sent with the Second Answer will be resubmitted.

Page 2

2 

Dated: February 26, 2025 

 

Respectfully submitted, 

 

 

 

 

 

 

 

 

DELZER LEGAL 

 

 

 

 

 

 

 

 

WILLIAM E. DELZER P68488 

 

 

 

 

 

 

 

 

Attorney for Respondent

Page 3

3 

STATE OF MICHGIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFARIS 

MICHIGAN TAX TRIBUNAL 

 

RA SUMMIT, LLC, 

 

 

 

Petitioner, 

 

 

 

MTT DOCKET NO: 24-001194 

 

vs 

 

 

 

 

 

 

 

 

DAVISON TOWNSHIP, 

 

 

 

Respondent. 

 

HONIGMAN, LLP 

 

 

 

 

WILLIAM E. DELZER, PLC 

Stewart L. Mandell (P33781) 

 

 

William E. Delzer (P68488) 

 

 

Attorney for Petitioner 

 

 

 

Attorney for Respondent 

39400 Woodward Avenue, Suite 101 

 

8332 Office Park Drive, Suite B 

Bloomfield Hills, MI 48304-5151 

 

Grand Blanc, MI 48439 

(313) 465-7420 

 

 

 

 

(810) 603-1000 

slmandell@honigman.com 

 

 

wdelzer@delzerlegal.com 

______________________________________________________________________________ 

 

AFFIRMATIVE DEFENSES 

 

Respondent Township of Davison asserts the following affirmative defenses: 

 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine 

the property’s lawful assessment. Alhi Dev Co v Orion Twp, 110 Mich App 764,767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (9174). 

4. 

Petitioner has failed to allege that the mode and method of assessing the 

subject property fails to conform to the mode and method applied in the case of all other 

properties in Respondent’s taxing unit for the year in question.

Page 4

4 

5. 

Petitioner failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient 

facts to support its allegations that the property’s taxable value is improper. 

6. 

Petitioner asks the Tribunal to grant it preference by application of a self-

chosen method of assessment contrary to the intent, purpose, and law of this State. 

7. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the

Page 5

5

Page 6

6

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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 W Mattingly, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003716 

 

Grand Blanc Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that it entered an Order 

Requiring Information on January 7, 2025. Respondent filed two answers listing two 

separate authorized representatives on December 11 and December 12, 2024. 

Respondent was required to file information or documentation establishing who is its 

authorized representative in this appeal. To date, no response has been received. 

Respondent has failed to comply with a Tribunal order and is therefore subject to 

default.1 Therefore, 

 

IT IS ORDERED that Respondent is held in DEFAULT. 

 

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

default: file documentation establishing who is Respondent’s authorized representative, 

as previously required by the January 7, 2025 order. The foregoing must be filed with 

the Tribunal within 14 days of the entry of this Order.2 

 

Failure to comply with this Order will result in Respondent being required to file a motion 

to set aside the default. 

 

 

Entered: February 13, 2025 

 

 

By _____________________________ 

bw 

 

 

1 TTR 231. 

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 219(5).

Page 2

MTT Docket No. 24-003716 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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 W Mattingly, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003716 

 

Grand Blanc Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REQUIRING INFORMATION 

 

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

Respondent filed two answers in response to the petition. The first answer, filed on 

December 11, 2024, was filed by William E. Delzer on behalf of Grand Blanc Township. 

The second answer, filed on December 12, 2024, was filed by Danyelle Herrington, also 

on behalf of Grand Blanc Township. As such, the Tribunal is unsure who the proper 

representative is. Therefore, 

 

IT IS ORDERED that Respondent shall file documentation indicating who has authority 

to file the answer on behalf of Respondent within 14 days of entry of this Order. 

 

Failure to comply with this Order may result in Respondent being held in default, as 

provided by TTR 231. 

 

 

 

 

Entered: January 7, 2025 

 

 

By _____________________________ 

sw/jcr 

 

 

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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Mark Mattingly 24003716TT.pdfRead complete document text →
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Page 1

Ey 

ns 

dal 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MARK MATTINGLY 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003716-TT 

TOWNSHIP OF GRAND BLANC 

Respondent(s) 

PROOF OF SERVICE 

DULCEE RANTA 

states that on 12/12/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the RESPONDENT'S ANSWER relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

MARK MATTINGLY 

8476 WARWICK GROVES CT 

GRAND BLANC MI 48439 

Dey 

[IP gihe 

[Signature of person who is sefving/mailing copy] 

DULCEE RANTA 

[Print/type name of person serving/mailing copy]

Page 2

P

Parcel Number: 

12-24-651-008 

Jurisdiction: 

GRAND BLANC TOWNSHIP 

County: 

GENESEE 

[Grantor 

Grantee 

| 

sale 

sale 

Inst. 

Terms 

of Sale 

Liber 

[ 

Price 

Date 

Type 

& Page 

[xaTTOULA, 

ADNAN 

MATTINGLY, 

MARK 

& EBRAHIM 

| 

300,000| 

08/12/2005 

|WD 

03-ARM'S 

LENGTH 

| 

| SERRA, 

JULIE 

KATTOULA, 

ADNAN 

| 

155,000| 

09/10/2002 

|WD 

03-ARM'S 

LENGTH 

| WARWICK GROVES DEVELOPMEN 

|SERRA, 

JOSEPH 

O 

& 

JULIE 

| 

90,000| 

01/16/1995 

[WD 

21-NOT USED/OTHER 

2563/108

| 

| 

| 

| 

| 

|Property Address 

Class: 

RESIDENTIAL-IMPRO |Zoning: 

R1 

Building 

Permit (s) 

Date 

| 

| 

| 

18476 WARWICK GROVES 

CT 

School: 

GRAND BLANC COMM SCHOOLS 

NEW HOUSE 

| 

06/13/20

| 

P.R.E. 

100% 01/06/2016 

| 

|Ownez's Name/Address 

A 

MATTINGLY, MARK 

& EBRAHIM, SHAYHANA 

[T2024 Bst TCV 1,556,496 TCV/TFA: 272.21 

8476 RARAICK, CROvEe or 

qd 

| 

[Vacant 

Tand Val 

timates 

ble 

SEMSD.2024 GG/

GRAND BLANC 

MI 

48439-7426 

| 

¥ [Improve 

[| 

| 

acan 

| 

Lani 

alue 

Estimy 

te 

for 

able 

SEMSD. 

G 

| 

Public 

| 

* Factors 

* 

| 

Improvements 

| Description 

Front 

Depth 

Rate 

[Tanpayer’s Name/Address 

TT Road 

| 2024 FRONT RE 

1.0000 0.0000 

773 

cravEl MBAd 

| 2024 PER ACRE 

: 

1.976 Acres 129,379 

MATTINGLY, 

MARK 

& EBRAHIM, 

SHAYHANA 

X 

|paved Road 

i 

that 

do not contribute 

to the to

fT Es Tie 

% 

|storm Sewer 

¢ Feet, 

1.98 Total Acres 

Total 

© 

B 

Sidewalk 

X 

|Water 

i 

{ 

%X 

Sewer 

r 

ert Cost Estimates 

omni) i 

3 rea 

big, concret 

10704 

[UNIT 

8 WARWICK GROVES CONDOMINIUM 

(95) 

X 

|Gas 

x 

ad 

: 

I 

Curb 

£k 

on Sand 

27.48 

|Comments/Influences 

| 

. 

|street Lights 

Total Estimated Land Improvements 

[6/10/16 REINSP-MR. 

MATTINGLY. 

SPOT MEAS. 

Standard Utilitie, 

|CORRECT WINDOW TYPE AND BED COUNT. 

ADD 

Underground Utils 

| 

Woy 

k Description 

for 

Permit 

PB140236, 

Issued 06/13

|paTIO BLOCKS, 

CPP, 

GENERATOR AND 

1 

FULL 

g 

| COMPLETE 

FOR 2016.MD 

BATH AS 

O/P 

FOR 2017. 

MD/TW 

. 

Topography 

of 

22-2014 

INSP,MEAS,30% COMPLETE 

FOR 2015.MD 

< 

Site 

i 

| 

Level 

X 

|Rolling 

Low 

High 

Land&aped 

| 

Swa 

Wood: 

Pond 

[ 

Waterf. 

Ravine 

Wetland 

— 

Flood Plain 

|Year 

Land 

Building 

Assessed 

X 

[WALKOUT 

| 

Value 

Value 

Value 

Who 

When 

What 

2024 

127,800 

650,400 

778,200 

TW 

06/10/2016 REINSP-HOM 

[2023 

52,500 

670,100 

722,600 

|The Equalizer. 

Copyright 

(c) 

1999 

- 2009.|MD 

12/28/2015 INSPECTED- 3522 

52,500 

612,600 

665,100 

|Licensed 

To: 

Township 

of Grand Blanc, 

MD 

09/22/2015 INSPECTED 

! 

|county of Genesee, 

Michigan 

|2021 

| 

52,500 

583,600 

636,100 

+%% 

Information herein deemed reliable 

but 

not guaranteed***

Page 3

Residential Building 

1 

of 

1 

Parcel Number: 

12-24-651-008 

Pr

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Por

X 

|Single

Page 4

“par

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.287b9ef9-f289-47b3-b020-f6de844d4799.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003716

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Grand Blanc (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Danyelle

M.I.

Last Name

Herington

Firm Name (if any)

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

5371 S Saginaw St

P.O. Box 1833

City or Town

Grand Blanc

State

Michigan

ZIP Code

48480

Telephone Number

810-424-2676

Fax Number

E-mail Address

herington@gbtgov.com

Section 3: Subject Property Information

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

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PLEASE FIND ATTACHED PDF WITH PROOF OF SERVICE, LAND VALUE ANALYSIS, ECF ANALYSIS, RECORD CARD, AND SALES RATIO 

ANALYSIS

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.33a5ae81-43f4-4238-b166-9b2a54bef966.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003716

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Grand Blanc (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

William

M.I.

E

Last Name

Delzer

Firm Name (if any)

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

8332 Office Park Drive Suite B

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

810-603-1000

Fax Number

E-mail Address

wdelzer@delzerlegal.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action

against Respondent and to support its claim for relief.

2. Petitioner has the burden of establishing the property’s TCV. See MCL 205.737(3)

and Kern v Pontiac Twp, 93 Mich App 612 (9174).

3. Petitioner has failed to allege that the mode and method of assessing the subject

property fails to conform to the mode and method applied in the case of all other

properties in Respondent’s taxing unit for the year in question.

4. Petitioner failed to show that any factor other than fifty percent (50%) was applied to

the TCV of Petitioner’s property, as well as others, to arrive at the respective

assessments appearing on the roll, and also fails to allege specific and sufficient facts

to support its allegations that the property’s TV is improper.

6. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application

of a method of assessment different from that employed in the assessment of other

properties in Respondent’s taxing unit.

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2024

assessment and taxable value of the subject property and award Respondent costs.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF

Page 3

STATE

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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 W Mattingly,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003716

Township Of Grand Blanc,

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 279. 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: November 20, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003716

Page 2 of 6

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 provide 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 

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 219(5)

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 W Mattingly,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003716

Township Of Grand Blanc,

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 279. 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

Page 4

MTT

Page 5

S

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Page 1

RECEIVED 

JUL 39 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Mark 

W 

Mattingly 

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

8476 Warwick Groves Ct 

| 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

48439 

| 

Telephone Number 

Fax Number 

| 

810 569-0428 

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

| 

Matting2@msu.edu 

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

} 

First Name 

Ml. 

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 uniess you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [| vest 

[] No 

appealing? 

*If yes, use a muitiple parcel form for informatlon regarding any contiguous parcels.

Page 2

Eres 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[Tl True Cash and Taxable Values 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 Uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

O classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

2021 $686,100 +5.8%; 2022 $665,100 + 4.6% 2023 $722,600 + 8.6%. and this year 

the assessed value went up even more from %722,600 to $778,200 with a taxable 

value increase from $651,143 to $683,700. All of this despite housing prices falling to 

where the Zillow.com value for the house since it was built 8 years ago, has fallen over 

$250,000. This year, the land value was raised from $52,500 to $127,800. This is why 

| 

tried to appeal the assessment. Property values in the area have dropped significantly 

but the assement values have risen as shown above. In todays economy, Businesses 

struggle, this includes my own. every one is wanting a pound of flesh but Grand Blanc 

Township is asking for 5. Please stand up to these rediculous increases and support the 

people of this great State. When 

| appealed the assessment locally, there was no 

concideration of my concerns. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

inaccurate assessment value for the current and recent market 

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

Yes 

[mi] No 

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

March 

July 

a December 

If No, check the applicable reason(s): 

Not required to attend

Page 3

STATE OF

Page 4

ST

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SC_Notice_of_Docket_Number.2024-10-09_11-01-08.0000.pdfRead complete document text →
Read document text excerpt

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 W Mattingly,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003716

Township Of Grand Blanc,

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 279. 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: October 9, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark W Mattingly,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003716

Township Of Grand Blanc,

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 279. 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: October 9, 2024

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 provide 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.

Read document text excerpt

Page 1

RECEIVED 

JUL 39 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Mark 

W 

Mattingly 

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

8476 Warwick Groves Ct 

| 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

48439 

| 

Telephone Number 

Fax Number 

| 

810 569-0428 

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

| 

Matting2@msu.edu 

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

} 

First Name 

Ml. 

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 uniess you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [| vest 

[] No 

appealing? 

*If yes, use a muitiple parcel form for informatlon regarding any contiguous parcels.

Page 2

Eres 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[Tl True Cash and Taxable Values 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 Uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

O classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

2021 $686,100 +5.8%; 2022 $665,100 + 4.6% 2023 $722,600 + 8.6%. and this year 

the assessed value went up even more from %722,600 to $778,200 with a taxable 

value increase from $651,143 to $683,700. All of this despite housing prices falling to 

where the Zillow.com value for the house since it was built 8 years ago, has fallen over 

$250,000. This year, the land value was raised from $52,500 to $127,800. This is why 

| 

tried to appeal the assessment. Property values in the area have dropped significantly 

but the assement values have risen as shown above. In todays economy, Businesses 

struggle, this includes my own. every one is wanting a pound of flesh but Grand Blanc 

Township is asking for 5. Please stand up to these rediculous increases and support the 

people of this great State. When 

| appealed the assessment locally, there was no 

concideration of my concerns. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

inaccurate assessment value for the current and recent market 

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

Yes 

[mi] No 

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

March 

July 

a December 

If No, check the applicable reason(s): 

Not required to attend

Page 3

STATE OF

Page 4

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.