Mary Ann Lamkin, Petitioner V Township Of Hamburg, 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 

Mary Ann Lamkin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket Nos. 23-002958 & 

 

 

 

 

 

 

 

 25-003057 

 

Hamburg Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN DOCKET 

NO. 25-003057 

 

ORDER OF CONSOLIDATION 

 

ORDER CONTINUING ABEYANCE IN DOCKET NO. 23-002958 

 

On November 20, 2025, Petitioner filed a motion in Docket No. 25-003057 requesting 

the Tribunal set aside the default entered in the case on September 11, 2025. 

 

On December 8, 2025, Respondent filed a response opposing the motion. 

 

The Tribunal has considered the motion, the response, and the case file and finds that 

Petitioner was held in default because they did not pay the petition filing fee, complete 

the entire petition, or submit a copy of the notice giving rise to the appeal. Petitioner 

responded but failed to fully cure the default, and the Tribunal entered an order 

extending the time to cure on November 7, 2025. Having now filed the amended 

petition, motion, and motion 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. 

 

The Tribunal further finds that it may order a consolidation of cases upon a finding of 

substantial and controlling common questions of fact or law.1 The noted dockets 

present common questions of fact and law and the parties in each of the cases are the 

same. As such, the Tribunal finds that consolidation is appropriate and will facilitate the 

efficient administration of justice. Therefore, 

 

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

 

IT IS ORDERED that Docket Nos. 23-002958 and 25-003057 are CONSOLIDATED. 

 

 

1 See MCR 2.505(A). See also MCL 205.737(5), allowing for inclusion of subsequent-year assessments 

in a Small Claims hearing held after the March Board of Review for the subsequent tax year.

Page 2

MTT Docket Nos. 23-002958 & 25-003057 

Page 2 of 2 

 

IT IS FURTHER ORDERED that all future pleadings and documents filed in these 

dockets shall refer to the consolidated case as Docket No. 23-002958. 

 

IT IS FURTHER ORDERED that Docket No. 23-002958 (and through consolidation, 

Docket No. 25-003057) remains in abeyance pending resolution of Lamkin v Hamburg 

Twp, Livingston County Circuit Court Case No. 17-0029463-CH. The parties shall notify 

the Tribunal in writing within 28 days of the final resolution of that case as to the need 

for further proceedings in this matter. 

 

 

Entered: December 18, 2025 

 

 

By _____________________________ 

bw/gc 

 

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

RECEIVED 

NOV 2 1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

. GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mary Ann Lamkin & Steven Lamkin 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003057 

Hamburg Township 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on September 23, 2025 

and, if applicable, the default 

was extended on November 7, 2025 

2. 

Good cause exists to set aside the default because: 

After receiving MTT-SC Div. Sept. 11, 2025 Order of Default, 

| made a phone call to Savannah Specking and 

explained that 

| was not sure why MTT was defaulting my petition - Docket #25-003057. As can see 

| was not aware 

that 

| had to submit a complete copy of the Petition for Valuation Appeal, or the signature page. And, my signature 

was in the completed Petition for Valuation Appeal Dated 7/31/2025. Also included in my Petition was the BOR for 

4715-21-200-009 Decision in the matter, dated 

3/11/2025. 

| did not realize that 

| was to include documentation that 

| 

had already submitted. Please except my misunderstanding as to what was required besides correcting Section 7. 

3. 

| ask this Tribunal to set aside the default. 

Party/Refpresentative (sign here) 

Max 

Ann kaumbGn 

[Print/typd 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. 

CAL 

1% Ld

Page 2

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mary Ann Lamkin, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003057 

Hamburg Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

On September 23, 2025, Petitioner filed an amended petition in response to the 

Tribunal’s September 11, 2025 Order of Default. 

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

was held in default because Petitioner failed to file a completed petition and failed to file 

a copy of the notices giving rise to the appeal, i.e., March Board of Review (BOR) 

results, for the parcel numbers under appeal, Parcel No. 4715-21-200-010 and Parcel 

No. 4715-21-200-009." Although Petitioner timely responded to the Order of Default, 

their attempt to cure is incomplete because Petitioner failed to sign the amended 

petition and failed to file a copy of the BOR results. However, the answer, filed by 

Respondent on October 6, 2025, included a copy of the BOR results for Parcel No. 

4715-21-200-010, thus partially setting aside the required notice portion of the default. 

In order to set aside the default, Petitioner still must file a completed signed petition and 

file a copy of the BOR results for Parcel No. 4715-21-200-009.2 Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner's failure to comply 

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

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

order.® Therefore, 

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

Page 3

MTT

Page 4

Michi

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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 

Mary Ann Lamkin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket Nos. 23-002958 & 

 

 

 

 

 

 

 

 25-003057 

 

Hamburg Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN DOCKET 

NO. 25-003057 

 

ORDER OF CONSOLIDATION 

 

ORDER CONTINUING ABEYANCE IN DOCKET NO. 23-002958 

 

On November 20, 2025, Petitioner filed a motion in Docket No. 25-003057 requesting 

the Tribunal set aside the default entered in the case on September 11, 2025. 

 

On December 8, 2025, Respondent filed a response opposing the motion. 

 

The Tribunal has considered the motion, the response, and the case file and finds that 

Petitioner was held in default because they did not pay the petition filing fee, complete 

the entire petition, or submit a copy of the notice giving rise to the appeal. Petitioner 

responded but failed to fully cure the default, and the Tribunal entered an order 

extending the time to cure on November 7, 2025. Having now filed the amended 

petition, motion, and motion 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. 

 

The Tribunal further finds that it may order a consolidation of cases upon a finding of 

substantial and controlling common questions of fact or law.1 The noted dockets 

present common questions of fact and law and the parties in each of the cases are the 

same. As such, the Tribunal finds that consolidation is appropriate and will facilitate the 

efficient administration of justice. Therefore, 

 

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

 

IT IS ORDERED that Docket Nos. 23-002958 and 25-003057 are CONSOLIDATED. 

 

 

1 See MCR 2.505(A). See also MCL 205.737(5), allowing for inclusion of subsequent-year assessments 

in a Small Claims hearing held after the March Board of Review for the subsequent tax year.

Page 2

MTT Docket Nos. 23-002958 & 25-003057 

Page 2 of 2 

 

IT IS FURTHER ORDERED that all future pleadings and documents filed in these 

dockets shall refer to the consolidated case as Docket No. 23-002958. 

 

IT IS FURTHER ORDERED that Docket No. 23-002958 (and through consolidation, 

Docket No. 25-003057) remains in abeyance pending resolution of Lamkin v Hamburg 

Twp, Livingston County Circuit Court Case No. 17-0029463-CH. The parties shall notify 

the Tribunal in writing within 28 days of the final resolution of that case as to the need 

for further proceedings in this matter. 

 

 

Entered: December 18, 2025 

 

 

By _____________________________ 

bw/gc 

 

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

Page 1 of 3 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

Mary Ann Lamkin and 

Steven Lamkin, 

 

 

 

 

 

 

 

MTT Docket No. 25-003057 

 

Petitioners, 

 

v. 

 

 

 

Township of Hamburg, 

 

 

Respondent. 

 

Mary Ann Lamkin and Steve Lamkin 

ROSATI SCHULTZ JOPPICH 

Petitioners In Pro Per 

 

 

 

& AMTSBUECHLER 

P.O. Box 546 

 

 

 

 

Stephanie Simon Morita (P53864) 

Lakeland, MI 48143 

 

 

 

Matthew C. Wayne (P80542) 

(810) 231-3134 

 

 

 

 

Attorneys for Respondent 

malamkin@chartermi.net 

 

 

27555 Executive Dr., Ste. 250 

 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

 

(248) 489-4100 

 

 

 

 

 

 

 

smorita@rsjalaw.com 

 

 

 

 

 

 

 

mwayne@rsjalaw.com 

 

Respondent’s Objections to Petitioners’ Motion to Set Aside Default 

 

 

 

NOW COMES Respondent, TOWNSHIP OF HAMBURG, through counsel, 

ROSATI SCHULTZ JOPPICH & AMTSBUECHLER, by MATTHEW C. WAYNE, 

who, for its Objections to Petitioners’ Motion to Set Aside Default, states as follows: 

1. 

Petitioners commenced the instant action maliciously and without proper 

cause. 

2. 

 The instant matter is merely the latest attempt to relitigate issues and 

circumvent the inevitable.

Page 2

Page 2 of 3 

 

3. 

On or about November 18, 2025, Petitioners filed their Motion to Set Aside 

Default, professing a lack of understanding as to the procedural requirements of filing 

(i.e., submission of incomplete Petition). 

4. 

Petitioners failed, however, to serve Respondent in conformity with the court 

rules. 

5. 

Specifically, Petitioners failed not only to serve Respondent's counsel of 

record but all other necessary parties. 

6. 

TT Rule 211 states, in relevant part, that “[i]f a question concerning proper 

service is raised, the person or party claiming to have effectuated proper service bears 

the burden of proof.” 

7. 

Respondent respectfully asks this Tribunal to sustain its Objections and deny 

Petitioner’s motion. 

 

 

 

 

 

 

Respectfully submitted: 

 

 

 

 

 

 

ROSATI SCHULTZ JOPPICH & AMTSBUECHLER 

 

 

 

 

 

 

 

/s/ Matthew C. Wayne 

 

 

 

 

 

 

 

 

 

Stephanie Simon Morita (P53864) 

 

 

 

 

 

 

Matthew C. Wayne (P80542) 

 

 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

27555 Executive Dr., Ste. 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

 

 

 

 

 

 

smorita@rsjalaw.com 

 

 

 

 

 

 

mwayne@rsjalaw.com 

 

Dated: December 8, 2025

Page 3

Page 3 of 3 

 

PROOF OF SERVICE 

 

The undersigned certified that a copy of the foregoing instrument was served 

upon all parties to the above cause at their respective addresses as directed on the 

pleadings by depositing the same in the United States Mail with postage fully prepaid 

thereon on December 8, 2025. 

 

/s/ Dawn Hallman 

Dawn Hallman

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Page 1

RECEIVED 

NOV 2 1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

. GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mary Ann Lamkin & Steven Lamkin 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003057 

Hamburg Township 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on September 23, 2025 

and, if applicable, the default 

was extended on November 7, 2025 

2. 

Good cause exists to set aside the default because: 

After receiving MTT-SC Div. Sept. 11, 2025 Order of Default, 

| made a phone call to Savannah Specking and 

explained that 

| was not sure why MTT was defaulting my petition - Docket #25-003057. As can see 

| was not aware 

that 

| had to submit a complete copy of the Petition for Valuation Appeal, or the signature page. And, my signature 

was in the completed Petition for Valuation Appeal Dated 7/31/2025. Also included in my Petition was the BOR for 

4715-21-200-009 Decision in the matter, dated 

3/11/2025. 

| did not realize that 

| was to include documentation that 

| 

had already submitted. Please except my misunderstanding as to what was required besides correcting Section 7. 

3. 

| ask this Tribunal to set aside the default. 

Party/Refpresentative (sign here) 

Max 

Ann kaumbGn 

[Print/typd 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. 

CAL 

1% Ld

Page 2

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mary Ann Lamkin, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003057 

Hamburg Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

On September 23, 2025, Petitioner filed an amended petition in response to the 

Tribunal’s September 11, 2025 Order of Default. 

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

was held in default because Petitioner failed to file a completed petition and failed to file 

a copy of the notices giving rise to the appeal, i.e., March Board of Review (BOR) 

results, for the parcel numbers under appeal, Parcel No. 4715-21-200-010 and Parcel 

No. 4715-21-200-009." Although Petitioner timely responded to the Order of Default, 

their attempt to cure is incomplete because Petitioner failed to sign the amended 

petition and failed to file a copy of the BOR results. However, the answer, filed by 

Respondent on October 6, 2025, included a copy of the BOR results for Parcel No. 

4715-21-200-010, thus partially setting aside the required notice portion of the default. 

In order to set aside the default, Petitioner still must file a completed signed petition and 

file a copy of the BOR results for Parcel No. 4715-21-200-009.2 Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner's failure to comply 

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

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

order.® Therefore, 

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

Page 3

MTT

Page 4

Michi

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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 

Mary Ann Lamkin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003057 

 

Hamburg Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On September 23, 2025, Petitioner filed an amended petition in response to the 

Tribunal’s September 11, 2025 Order of Default. 

 

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

was held in default because Petitioner failed to file a completed petition and failed to file 

a copy of the notices giving rise to the appeal, i.e., March Board of Review (BOR) 

results, for the parcel numbers under appeal, Parcel No. 4715-21-200-010 and Parcel 

No. 4715-21-200-009.1 Although Petitioner timely responded to the Order of Default, 

their attempt to cure is incomplete because Petitioner failed to sign the amended 

petition and failed to file a copy of the BOR results. However, the answer, filed by 

Respondent on October 6, 2025, included a copy of the BOR results for Parcel No. 

4715-21-200-010, thus partially setting aside the required notice portion of the default. 

In order to set aside the default, Petitioner still must file a completed signed petition and 

file a copy of the BOR results for Parcel No. 4715-21-200-009.2 Though the Tribunal 

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

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

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

order.3 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 completed signed Petition for Valuation Appeal, (2) file a copy of the 

BOR results for Parcel No. 4715-21-200-009, (3) file a Motion to Set Aside Default, and 

(4) file proof the motion was served on Respondent. 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

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

 

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 A complete list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

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

Page 2

MTT Docket No. 25-003057 

Page 2 of 2 

 

assigned docket number as an “Amended Petition.” 

 

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

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

TTR 237.5 

 

 

Entered: November 7, 2025 

 

 

By _____________________________ 

kac 

 

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

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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

Mary Ann Lamkin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003057

Township Of Hamburg,

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. 25-003057

Page 2 of 10

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 Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference

Page 3

S

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Page 1

MATTHEW C. WAYNE 

mwayne@rsjalaw.com 

27555 Executive Drive, Suite 250 

Farmington Hills, Michigan 48331 

P 248.489.4100 

| 

F 248.489.1726 

rsjalaw.com 

ROSATI 

| SCHULTZ 

JOPPICH 

| AMTSBUECHLER 

EFCEIVED 

October 6, 2025 

0CT 1.8 2025 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Mary Ann Lamkin v Township of Hamburg 

MTT Docket No. 25-003057 

Dear Clerk: 

Enclosed please find the Property Tax Appeal Answer Form regarding he above- 

entitled matter. 

Please file this in your usual manner. 

Thank you for your attention to this matter. 

Sincerely, 

ROSATI SCHULTZ JOPPICH 

& AMTSBUECHLER PC 

yd Matthew C, Wagne 

Matthew C. Wayne 

MCW/dah 

cc: 

Mary Ann Lamkin (by email to malamkin@chartermi.net) 

Hamburg Township Officials

Page 2

Vo 

STATE OF MICHIGAN 

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 DOCKET NO. 25-003057 

Section 1: Respondent’s Contact Information 

First Name 

Ml. 

tast Name 

Holly 

Cozza 

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

10405 Merrill Road, P.O. Box 157 

City or Town 

State 

ZIP Code 

Hamburg 

MI 

148139 

Telophone Number (81 0) 222-1 1 61 

Email Address (do not enter unless you want MTT to send all correspondence via emall} 

hcozza@wcaassessing.com 

p=1 

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

First Name 

Ml. 

Last Name 

Matthew 

c__Wayne 

"Rosati Schultz Joppich & Amtsbuechler 

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

27555 Executive Drive, Suite 250 

City or Town 

State 

ZIP Code 

Farmington Hills 

MI 

48331 

Telophone (248) 489-4100 

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

mwayne@rsjalaw.com 

Section 3: Subject Property Information 

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

[] Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Yes 

Od No 

0 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, BPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner has based this appeal on a personal grievance against Respondent's 

Assessor. Additionally, MCL 205.735a(6) provides that "[tlhe jurisdiction of the tribunal 

in an assessment dispute...is invoked by a party in interest, as petitioner, filing a written 

petition on or before May 31 of the tax year involved." As such, Petitioner's Petition is 

untimely, and the MTT lacks jurisdiction over the matter, requiring the dismissal of the 

case. Electronic Data Systems Corp. v. Twp. of Flint, 253 Mich. App. 538, 547-548; 656 

N.W.2d 215 (2002). See also Bodeco LLC v. City of Traverse City, 

Mich. App. 

; 

N.W.3d 

(2025) (Slip op. p. 3-6) (S. Ct. App pending as to other 

issues). Consequently, there is no legal basis for this appeal, and Respondent 

respectfully requests that this Tribunal dismiss Petitioner's case. 

Respondent's Affirmative and Other Defenses are attached. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment

Page 4

S

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Page 1

RECEIVED 

pres 

08° ST 

sepzoms 

i 

ps 

O° 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

. 

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) 279, 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 

Mi. 

t.ast Name/Company Name 

Mary Ann 

Lamkin 

Mailing Address (No., Street, P.0. Box or Rural Route) 

4856 Istand Shore Drive, PO Box 546 

Clty or Town 

State 

ZIP Code 

Lakeland 

Mi 

48143 

Telephons Number 81 0-23 1 -3 1 34 

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

malamkin@chartermi.net 

Section 2: Petitioner’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 

Emall Address (do not enter uniess you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

No 

appealing? 

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

2 

**If no, you must file separate appeats for sach non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, Cily, ST, ZIP) [if multiple, list first property's address] 

4855 Island Shore Drive, PO Box 548, Lakeland, Mi 48143 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR: 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock at that apply) 

[1 True Cash and Taxable Value 

[0 Poverty Exemption 

Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Etigible 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 

See Attachment for Reason for Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[mu] No 

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

March 

[I] July 

[I] December 

If No, chack the applicable reason{s): 

O Not reguired to attend 

[Il] Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation In Section 8) 

] 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

Page 4

¢ 

i 

J

Page 5

ls

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Page 1

MATTHEW C. WAYNE 

mwayne@rsjalaw.com 

 

27555 Executive Drive, Suite 250 

Farmington Hills, Michigan 48331 

P 248.489.4100 | F 248.489.1726 

rsjalaw.com 

 

 

 

 

 

 

September 26, 2025 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Mary Ann Lamkin v Township of Hamburg 

 

 

MTT Docket No. 25-003057 

 

Dear Clerk: 

 

 

Enclosed please find an Amended Appearance of Counsel regarding the above-entitled 

matter. Please file this Amended Appearance in your usual manner. 

 

 

Thank you for your attention to this matter. 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

ROSATI SCHULTZ JOPPICH 

 

 

 

 

 

 

& AMTSBUECHLER PC 

 

 

 

 

 

 

 

/s/ Matthew C. Wayne 

 

 

 

 

 

 

 

Matthew C. Wayne 

 

MCW/dah 

cc: 

Mary Ann Lamkin (by email to malamkin@chartermi.net) 

 

Hamburg Township Officials

Page 2

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Mary Ann Lamkin, 

 

 

Petitioner, 

v. 

 

MTT Docket No. 25-003057 

 

Township of Hamburg, 

 

 

Respondent. 

 

MARY ANN LAMKIN 

In Pro Per 

P.O. Box 546 

Lakeland, MI 48143 

(810) 231-3134 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Stephanie Simon Morita (P53864) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

 

AMENDED APPEARANCE OF COUNSEL 

 

The law firm of ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C., by and 

through STEPHANIE SIMON MORITA and MATTHEW C. WAYNE, hereby enters its 

Appearance as Attorneys on behalf of the Respondent, Township of Hamburg, with respect 

to the above-captioned matter. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Matthew C. Wayne 

 

 

 

 

 

 

 

 

 

MATTHEW C. WAYNE (P80542) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

Dated: September 26, 2025

Page 3

2 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

The undersigned certified that a copy of the foregoing 

instrument was served upon all parties to the above cause to 

each of the attorneys and/or representatives of record herein by 

email on September 26, 2025. 

 

 

/s/ Dawn Hallman 

 

 

Dawn Hallman

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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

Mary Ann Lamkin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003057

Township Of Hamburg,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received your amended petition. The amendment includes more than 

a typographical or transpositional error. See TTR 227. A motion is required to amend 

the petition given the scope of the amendments. The Tribunal will not take action on the 

amended petition unless a proper Motion to Amend the petition, with proof showing it 

was served on the opposing party if the opposing party has appeared in this case, and 

motion fee, if required, are filed within 14 days of the entry of this notice.

Entered: September 11, 2025

By: Tribunal Clerk

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

MTT Docket No. 25-003057

Page 2 of 2

Mary Ann Lamkin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003057

Township Of Hamburg,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received your amended petition. The amendment includes more than 

a typographical or transpositional error. See TTR 227. A motion is required to amend 

the petition given the scope of the amendments. The Tribunal will not take action on the 

amended petition unless a proper Motion to Amend the petition, with proof showing it 

was served on the opposing party if the opposing party has appeared in this case, and 

motion fee, if required, are filed within 14 days of the entry of this notice.

Entered: September 11, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mary

M.I.

Ann

Last Name/Company Name

Lamkin

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

PO Box 546, Lakeland, MI 48143

PO 546

City or Town

Lakeland

State

Michigan

ZIP Code

48143

Telephone Number

810-231-3134

Fax Number

E-mail Address

malamkin@chartermi.net

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Hamburg (LIVINGSTON)

County 

Livingston

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

See Attached explanation for reason for this appeal

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4715-21-200-010

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

352740

Current Taxable Value as established by the BOR:

215665

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

352740 

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

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

Parcel Identification Number: 4715-21-200-009

Classification of Property:

Real

Residential

Current Assessed Value (also

Page 4

ST

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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

Mary Ann Lamkin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003057

Township Of Hamburg,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to complete section(s) seven of petition and may have failed to pay the 

full required fee for the filing of the petition. See TTR 279 and 269. As such, the appeal 

is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section, return the completed petition, and pay 

the additional fee required for the filing of the petition within 14 days of entry of this 

order. The petition shall note the docket number assigned by the Tribunal. Small 

Claims petition forms and a filing fee calculator can be found on the Tribunal’s website 

at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

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: September 11, 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

Page 2

MTT Docket No. 25-003057

Page 2 of 4

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 

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

Page 3

ST

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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

Mary Ann Lamkin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003057

Township Of Hamburg,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mary Ann Lamkin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003057

Township Of Hamburg,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 11, 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

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Page 1

RECEIVED 

AUG 07 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

Are you appealing ONLY the denial of a Poverty Exemption? 

No 

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

The filing fee is based on the greater of the State Equal 

Value or Taxable Value in contention. 

If you are appealing more than one parcel, the parcel with the 

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

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

It your property is residential property (sce MCL 205,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

. 

$125.00 

$100,000.01 ta $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

[415] 

$100,000.00 and under 

$250.00 

ak 'S 

AAD 

Ji 

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

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

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

Electronic Signature Typing your name below will serve as your signature 

Petitioner or Attomey/Authorized Representative’s Signature: 

[s/_ Mary Ann Lamkin

Page 2

METROPLEX MI 480 

polelard, = 

4 AUG 2025 

AM ISL 

ell 

W. Otaws 

St) 

PO Bop 50233, 

Ff 

7) 

216/909 

SEEOE-TTHEENS 

HE EHR 

EH 

TL 

TU REL 

R TT L

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Mary Ann 

Lamkin 

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

4855 Island Shore Drive, )O 546 

City or Town 

State 

ZIP Code 

1 

Lakeland 

MI 

48143 

Telephone Number 

Fax Number 

| 

(810) 231-3134 

(810) 355-1562 

| 

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

malamkin@chartermi.net 

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

] 

[ 

First Name 

MI. 

Last Name 

{Firm Name (if any) 

| 

| 

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

City or Town 

State 

ZIP Code 

Telephone Number 

1 

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 

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

parcels are you 

ves* 

[] No 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

4855 Island Shore Drive, PO 546, Lakeland, MI 48143 

Taxing Authority (City or Township) 

County 

Hamburg Township 

Livingston

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

{J Poverty Exemption 

Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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 

See attachment for Reason for this Appeal. 

| tried to write the reasons in this space and the document would not let me complete my whole written statement. 

Therefore, 

| will post, by US Mail First Class to the Tribunal address. My Exhibits will also be included in the mail. 

| would like to state for this record that 

| will be filing a complaint against the Assessor for Hamburg Township, as he 

willfully "obstructed" my right to request copies of the assessor/records card and those documents listed on the 

assessor's/record card... both both parcels. 

My understanding of the rules regarding Assessors and their respective duties is found MCL 211.10d(9) and State 

Tax Commission Supervising Preparation of the Assessment roll. 8)())- 

| sent an

Page 3

STATE

Page 4

S

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Page 1

SECTION 5: EXPLAIN THE REASON FOR THE APPEAL. 

Issue 1: Why is there still a 100% Exemption as "Homeowners Principal Residence" factored-in 

as a P.R.E [per Notice of Assessment L-4400], when the owners of 4887 Island Shore Drive [tax 

code 200-009] have not occupied the 4887 ISD single-family dwelling since 1988? The 

assessing dept. has known for more than 33 yrs. that 4855 Island Shore Drive [tax code 200-010] 

has been the principle residence of the Petitioner [Petitioners received their Certification of 

Occupancy 11-23-1988]. All official documentation, correspondence, tax bills have been sent to 

Petitioners’ principle residence 4855 Island Shore Drive, since 1988. Clearly, since 2005 a 

county Certification of Completion was signed regarding the demolition of [the] 4887 single 

family dwelling on 9/13/2005. There has been no "inhabitable" single family dwelling on the 

property since 2005, as only an accessory building and 1960's garage remains on the property. 

The Petitioners never even requested a P.R.E. for 4887 Island Shore Drive [200-009]. In fact, the 

Petitioners never requested a P.R.E. [Homestead Credit] for 4855 Island Shore Drive [tax code 

200-010]. So why was a [100%] P.R.E. factored-in as an exemption since 1-1-2001 and 

continues today [2023] per Notice of Assessment L-4400? 

Issue 2: Per the Petitioners’ 2022 Property Tax Appeal from Valuation 

/Exemption/Classification Hearing, the Respondent/Assessor falsely claimed that both 4887 ISD 

[009] and 4855 ISD [010] are "subdivision" lots of record and the only "roadway" to and from 

all of the properties in the NE 1/4 of the NE 1/4 of Sec. 21, including the Petitioner's two 

parcels, traverse a "private road" through [the] subdivision! Both assessing records cards claim 

both parcel [009] and [010] access their respective properties via a "private gravel road". The 

claim of [a] "private road" is found under Public Improvements/Topography on the 

assessor/records card and the Respondent/assessor has willfully permitted the assessors/records 

card to be "falsely" claim there is a “private road” traversing Petitioners two parcel, which 

constitutes [a] FRAUD. The Respondent/assessor doubled down on the assessor/records card 

FRAUD, as the Respondent/assessor's ANSWER Form dated 9-22-2022 prefaced [her] ironic 

claim that [a] "SAD Maintenance District" fee for Island Shore Drive/Schlenker Road [was] 

"lawfully" levied and approved by the residents for all properties in the district. And that the 

Petitioner's SEV and TAXABLE values [do not include the Road Maintenance Fee]. And the 

SAD Fee is not part of the value calculation for the [properties]. First, the Livingston County 

Circuit Court issue a final judgment [March 18, 2019] in the matter of an illegal/unlawful 

establishment, adoption and implementation of a SAD, pursuant to PA 188 of 1954, [but remains 

under abeyance order], the court ruled that the "2017 SAD Maintenance District" was not 

lawful, as the statute used to "create" the SAD could not include "real property" into a "taxing" 

authority special assessment district”. Island Shore Drive is not and has never been [a] private 

road. As for claiming the Petitioners’ SEV and TAXABLE values [do not include] "SAD 

Maintenance fees" is a profoundly ambiguous claim. Please see MCL 211

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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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mary

M.I.

Ann

Last Name/Company Name

Lamkin

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

PO Box 546, Lakeland, MI 48143

PO 546

City or Town

Lakeland

State

Michigan

ZIP Code

48143

Telephone Number

810-231-3134

Fax Number

E-mail Address

malamkin@chartermi.net

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Hamburg (LIVINGSTON)

County 

Livingston

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

See Attached explanation for reason for this appeal

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4715-21-200-010

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

352740

Current Taxable Value as established by the BOR:

215665

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

352740 

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

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

Parcel Identification Number: 4715-21-200-009

Classification of Property:

Real

Residential

Current Assessed Value (also

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ST

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