McLaughlin Family Trust, Petitioner V Township Of Woodstock, Respondent

Page 1

RECEIVED 

THOMAS A. KUZMIAK, P.L.L.C. 

DEC 01 2025 

) 

2222 Ford Avenue 

MICHIGAN TAX TRIBUNAL 

Thomas A. Kuzmiak 

‘Wyandotte, MI 48192 

Katherine M. 

Kuzmiak 

Attorney at Law 

Attorney at Law 

Tom@kuzmiaklaw.com 

(734) 283-3350 

Katherine@kuzmiaklaw.com 

(734) 283-7330 facsimile 

November 20, 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

26076117-1 

11/26/25 

Re: 

Case No. 25-003690 

Dear Sir/Madam: 

Enclosed herewith please find the following: 

A. 

Check for $25.00 to cover the filing fee for Motion for Reconsideration in the Small 

Claims Division. 

B. 

Motion for Reconsideration. 

Please process in your normal and usual manner. 

Thank you in advance for your anticipated cooperation. 

Ve 

THOMAS A. KU 

TAK:ds

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

McLAUGHLIN FAMILY TRUST, 

Petitioner, 

Vs. 

MTT Docket # 25-003690 

Hon. Patricia L. Halm 

WOODSTOCK TOWNSHIP, 

Respondent. 

THOMAS A. KUZMIAK, PLLC 

THOMAS A. KUZMIAK, P30464 

Attorney for Petitioner 

2222 Ford Avenue 

Wyandotte, MI 48192 

(734) 283-3350 

/ 

MOTION FOR RECONSIDERATION 

NOW 

COMES 

the 

Petitioner, 

JOHN 

McLAUGHLIN, 

Trustee 

of 

the 

McLAUGHLIN 

FAMILY 

TRUST, 

by 

and 

through 

his 

Attorney, 

THOMAS 

A. 

KUZMIAK, PLLC, and does herein file 

a Motion for Reconsideration of the Order of 

Dismissal and does herein state as follows: 

1. 

That 

the 

Petitioner 

did 

file 

a 

Property 

Tax Appeal 

challenging 

the 

assessments for tax year 2025. 

2. 

That the Michigan Tax Tribunal Small Claims Division did enter an Order 

of Dismissal premised on the following: 

A. 

That an Appeal of the March BOR Decision must be filed by July 

31%, but that, in this case, the Appeal was filed on August 25, 2025. 

B. 

That the pleadings did not reflect a qualified error as specified in 

MCL 211.53(B)(6).

Page 3

Assessor for Woodstock Township determined that the parcels in question had a valid and 

qualified easement. 

B. 

That the Petitioner does herein state that there does not exist an 

easement and that said parcels are landlocked, which would dramatically impact valuation 

of the respective parcels. 

C. 

That the determination that an easement existed by the Assessor for 

Woodstock Township is an error, as no such recorded easement exists and there 

is no 

independent access for ingress and egress to the affected parcels. 

WHEREFORE, the Petitioner does herein pray that this Honorable Tribunal grant a 

reconsideration of the application and grant the relief as requested. 

Ni dd a 

THOMAS A. KUZMIAK, PLLC 

THOMAS A. KUZMIAK, P30464 

Attorney for Petitioner 

2222 Ford Avenue 

Wyandotte, MI 48192 

(734) 283-3350 

Dated: November 20, 2025

Page 4

THOMAS A. KUZMIAK, P.L.L.C. 

ATTORNEY AT LAW 

2222 FORD AVENUE 

WYANDOTTE, MICHIGAN 48192 

METROPLEX MI 480 

21 NOV — 

‘US POSTAGE 

Ee

Sg 

zrasz 

§ 

0006078761 

FIRST- CL; 

Michigan Tax Tribunal 

611 

W. 

Ottawa Street 

Lansing, 

MI 

48933 

sl ls le llega

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

McLaughlin Family Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003690 

 

Woodstock Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 21, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the dismissal entered in this case on October 31, 2025. In the motion, Petitioner states 

that the appeal was premised on a qualified error and, therefore, the Tribunal has 

authority to grant the relief requested. 

 

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

merely restating the arguments stated in the petition. Further, the issues raised in the 

motion were considered by the Tribunal in rendering the dismissal of this case. Even 

though Petitioner’s protest to the July Board of Review (BOR) was couched in terms of 

being a “qualified error,” the July BOR determined it did not have authority as the issues 

were actually valuation claims; in other words, not a clerical error or mutual mistake of 

fact. Thus, because Petitioner’s issues were outside the confines of a “qualified error,” 

as defined in MCL 211.53b, Petitioner’s issues were required to be protested to the 

March BOR prior to filing the appeal with the Tribunal. Since it was not, the Tribunal 

has no authority over this appeal and the dismissal was proper. 

 

Given the above, Petitioner failed to demonstrate a palpable error relative to the 

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

different disposition if the error was corrected.1 Therefore, 

 

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

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

 

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

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

marks and citation omitted).

Page 2

MTT Docket No. 25-003690 

Page 2 of 2 

 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: December 15, 2025 

 

 

By _____________________________ 

sw/sb 

 

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

THOMAS A. KUZMIAK, P.L.L.C. 

2222 Ford Avenue 

Thomas A. Kuzmiak 

Wyandotte, MI 48192 

Katherine M. Kuzmiak 

Attorney at Law 

Attorney at Law 

Tom@kuzmiaklaw.com 

(734) 283-3350 

Katherine@kuzmiaklaw.com 

(734) 283-7330 facsimile 

RECEIVED 

DEC 08 205 

MIC 

) 

HIGAN TAX TRIBUN 

A, 

December 2, 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Re: 

McLaughlin Family Trust v. Woodstock Township 

MTT Docket# 25-003690 

Dear Sir/Madam: 

Enclosed herewith you will find an Affidavit of Mailing for the Motion for Reconsideration 

in the above-captioned matter. 

Should you have any questions, please contact the undersigned. 

THOMAS A. KUZMIAK 

TAK:ds 

Enc.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

McLAUGHLIN FAMILY TRUST, 

. 

Petitioner, 

Vs. 

MTT Docket # 25-003690 

Hon. Patricia L. Halm 

WOODSTOCK TOWNSHIP, 

Respondent. 

THOMAS A. KUZMIAK, PLLC 

THOMAS A. KUZMIAK, P30464 

Attorney for Petitioner 

2222 Ford Avenue 

Wyandotte, MI 48192 

(734) 283-3350 

/ 

AFFIDAVIT OF MAILING 

STATE OF MICHIGAN) 

)SS 

COUNTY OF WAYNE ) 

DIANE SHAFER, being first duly sworn, deposes and says that she is an employee 

of the Law Office of Thomas A. Kuzmiak, PLLC, Attorney for the Petitioner in the above 

entitled cause; that on the 2nd day of December, 2025, she mailed a copy of the Motion for 

Reconsideration, by placing same in a sealed envelope clearly addressed to: 

Woodstock Township 

Attention: Assessor 

6486 Devils Lake Highway 

Addison, MI 49220 

and deposited same in a Post Office box at Wyandotte, Michigan on said date with first 

class mail postage prepaid thereon to be transported by United States Mail. 

Further, deponent sayeth not. 

i, 

NW 

Ate 

7

Page 3

THOMAS A. KUZMIAK, P.L.L.C. 

ATTORNEY AT LAW 

2222 FORD AVENUE 

WYANDOTTE, MICHIGAN 48192 

SEEEE-10T0H] 

METROPLEX 

pearl 

PE 

ii 

[hi 

% ar 

7 

Loh ifs 

\L 

I= 

TFN TOE 

Dn 

= bel 2825 

PF 

res of 

Michigan Tax Tribunal 

611 

W. 

Ottawa Street 

Lansing, 

MI 

48933 

sll 

Hp 

us POSTAGE#m

Hn 

r— 

Sa fy 

zp4s1e2 

§ 0

0006078761 

DE

Half 

hese p

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.1 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: December 1, 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

1 See TTR 225(7) and 227(12).

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.2 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: December 1, 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

2 See TTR 225(7) and 227(12).

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.3 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: December 1, 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

3 See TTR 225(7) and 227(12).

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 

THOMAS A. KUZMIAK, P.L.L.C. 

DEC 01 2025 

) 

2222 Ford Avenue 

MICHIGAN TAX TRIBUNAL 

Thomas A. Kuzmiak 

‘Wyandotte, MI 48192 

Katherine M. 

Kuzmiak 

Attorney at Law 

Attorney at Law 

Tom@kuzmiaklaw.com 

(734) 283-3350 

Katherine@kuzmiaklaw.com 

(734) 283-7330 facsimile 

November 20, 2025 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

26076117-1 

11/26/25 

Re: 

Case No. 25-003690 

Dear Sir/Madam: 

Enclosed herewith please find the following: 

A. 

Check for $25.00 to cover the filing fee for Motion for Reconsideration in the Small 

Claims Division. 

B. 

Motion for Reconsideration. 

Please process in your normal and usual manner. 

Thank you in advance for your anticipated cooperation. 

Ve 

THOMAS A. KU 

TAK:ds

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

McLAUGHLIN FAMILY TRUST, 

Petitioner, 

Vs. 

MTT Docket # 25-003690 

Hon. Patricia L. Halm 

WOODSTOCK TOWNSHIP, 

Respondent. 

THOMAS A. KUZMIAK, PLLC 

THOMAS A. KUZMIAK, P30464 

Attorney for Petitioner 

2222 Ford Avenue 

Wyandotte, MI 48192 

(734) 283-3350 

/ 

MOTION FOR RECONSIDERATION 

NOW 

COMES 

the 

Petitioner, 

JOHN 

McLAUGHLIN, 

Trustee 

of 

the 

McLAUGHLIN 

FAMILY 

TRUST, 

by 

and 

through 

his 

Attorney, 

THOMAS 

A. 

KUZMIAK, PLLC, and does herein file 

a Motion for Reconsideration of the Order of 

Dismissal and does herein state as follows: 

1. 

That 

the 

Petitioner 

did 

file 

a 

Property 

Tax Appeal 

challenging 

the 

assessments for tax year 2025. 

2. 

That the Michigan Tax Tribunal Small Claims Division did enter an Order 

of Dismissal premised on the following: 

A. 

That an Appeal of the March BOR Decision must be filed by July 

31%, but that, in this case, the Appeal was filed on August 25, 2025. 

B. 

That the pleadings did not reflect a qualified error as specified in 

MCL 211.53(B)(6).

Page 3

Assessor for Woodstock Township determined that the parcels in question had a valid and 

qualified easement. 

B. 

That the Petitioner does herein state that there does not exist an 

easement and that said parcels are landlocked, which would dramatically impact valuation 

of the respective parcels. 

C. 

That the determination that an easement existed by the Assessor for 

Woodstock Township is an error, as no such recorded easement exists and there 

is no 

independent access for ingress and egress to the affected parcels. 

WHEREFORE, the Petitioner does herein pray that this Honorable Tribunal grant a 

reconsideration of the application and grant the relief as requested. 

Ni dd a 

THOMAS A. KUZMIAK, PLLC 

THOMAS A. KUZMIAK, P30464 

Attorney for Petitioner 

2222 Ford Avenue 

Wyandotte, MI 48192 

(734) 283-3350 

Dated: November 20, 2025

Page 4

THOMAS A. KUZMIAK, P.L.L.C. 

ATTORNEY AT LAW 

2222 FORD AVENUE 

WYANDOTTE, MICHIGAN 48192 

METROPLEX MI 480 

21 NOV — 

‘US POSTAGE 

Ee

Sg 

zrasz 

§ 

0006078761 

FIRST- CL; 

Michigan Tax Tribunal 

611 

W. 

Ottawa Street 

Lansing, 

MI 

48933 

sl ls le llega

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

McLaughlin Family Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003690 

 

Woodstock Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Petitioner is appealing the valuation of Parcel Nos. WD0-134-3200-

60 and WD0-134-3200-70, and the petition indicates that the parcels are classified as 

residential. Petitioner protested the assessment to the July 2025 Board of Review 

(BOR) rather than the March BOR as required by statute.1 However, a protest to the 

March BOR is a prerequisite to invoking the Tribunal’s jurisdiction over such properties 

and issues under MCL 205.735a. An appeal of a March BOR decision must be filed 

with the Tribunal by July 31 of the pertinent tax year.2 In this case, the appeal was filed 

on August 25, 2025. 

 

Petitioner also contends that Respondent failed to consider the effect of the easement 

upon the subject properties’ value. The petition claims that there was a purported 

clerical error or mutual mistake of fact. However, the pleadings reference neither a 

clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) 

or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by 

both parties”), and therefore do not meet the definition of “qualified error” under MCL 

211.53b(6).3 

 

As such, and because the Tribunal has no equitable power to waive or otherwise 

disregard statutory filing requirements or deadlines,4 it has no authority to grant 

Petitioner the relief requested.5 Therefore, 

 

1 See MCL 211.30 and MCL 205.735a(3), (6). 

2 See MCL 205.735a(6). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was the result of a clerical error (i.e., “an 

error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an 

erroneous belief, which is shared and relied on by both parties”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich

Page 2

MTT Docket No. 25-003690 

Page 2 of 2 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: October 31, 2025 

 

 

By _____________________________ 

bw/am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

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 

AUG 27 2025 

MICHIGAN TAX TRIBUNAL 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON J. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION | EXEMPTION 

/ CLASSIFICATION APPEAL 

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

Non-Property tax disputes 

Pursuant to Michigan Tax Tribunal Rute (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in defaull. 

Section 1: Petitioner's Contact Informatic 

[FirstName 

[*N] 

! 

JOHN 

Mailing Address 

(No., Street, B.0. Bok or Rural Roule) 

| 8036 Clarks Cove 

| 

| 

Last HameiCompany Name 

McLAUGHLIN 

. 

. 

i 

City or Town 

TTT 

state 

21 Code 

_ Addison 

— 

~ 

i..49240 

eee 

| 

Telephone Number 

| 

734) 231-1211 

[- 

| 

E-mail Addrass {do not enter less you want MTT to send ali correspondence 

\ via 

{.macmtriChotmail.com 

ET 

; 

S— 

— 

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

“First Name 

[A 

| Las Name 

THOMAS 

) 

i 

] 

A. 

| KUZMIAK 

Firm Name 

(| {if any) 

THOMAS A. KUZMIAK, P.L.L.C. 

| 

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

Tm 

mm 

: 

| 

i 

| 

i 

| 

i 

i 

| 

| 

| 

2222 Ford Avenue 

. 

= 

Cily or Town 

| 

State” 

7 ZIP Gode CTT 

Wyandotte 

MI 

| 

48192 

Telephone Number 

(734) 

283-3350 

Email Address (do not enter unless 

you want MTT to send afl correspondence via email) 

“tom@luzmiaklay, com I 

Section 3: Subject Property 

How many 

If you are 

appeating more than one pa 

parcels are you | [X] 

ve 

U3 wor 

appealing? 

* yas, use a mulliple parcel form for information regarding any contiguous parcels. 

i 

“If no, you must file separate appends for each non-cantiguous or non-adjoining parcet or you will be defaulted. 

Information 

ar of 

re they “contiguous or adjoining? 

2 

Properly Addriss (No. Street, Gily, §T, ZIP) [If muilipie, list first property's address) 

or 

WDO~134~3200-60 

WD0~134~3200-70

Page 2

STATE OF MICHIGARK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWR. DPA 

GOVERNOR 

LANSING 

DIRECTOR 

eing Appealed ehekaninatappy 

Section 4: Issu 

[@ True Cash and Taxable Value 

[J Poverty Exemption 

So 

[J Taxable Vaiue Only (cateutation, N 

[I] Disabled Votorans Exemption 

1) uncaring of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

[] exemption rom Taxation {other than the denial of a 

a craseifcation 

Principal Re 

dence or Qualified Agricultural Exemption) oh 

Petitioner appeals the Decision of the July Board of Review on the premise that 

the Assessor made an error and/or omission in creating the taxable and fair market 

value 

of the 

property. 

Petitioner, 

at 

the Board 

of Review, 

presented 

the 

information that the two parcels of property for which this appeal is sought are 

land locked properties adjoining other parcels owned by the Petitioner. 

There 

exists no easement and the value of the property needs to reflect the fact that 

parcels are not to be developed without the extension of an appropriate easement 

for 

ingress 

and 

egress. 

That 

attached 

to 

this 

Petition 

is 

the 

Seller's 

i 

Acknowledgement from the acquisition of the property dated June 

18, 2024, 

which confirms the parcels 

in question have no easement for ingress and/or 

egress. That the failure of the Board of Review to consider the lack of easement 

in the valuation of the property causes an unjust assessment for the real property. 

Section 6: Jurisdictional Issues 

Yoar(s) you are appealing: 

...2025 

Didi you protest the 

ant at 

» Board 

of Review (BOR)? [RX Yes 

LJ 

No 

| 

1 Yes, shack which BOR you altonded AND attach the BOR decision: [J starch 

(Bl duty 

[] tecember 

| 

If No, check the applicable reason(s): 

[1 Not required to attend 

7] Assessment Change Notice 

{Xl Appeatiog a purported Cte 

[} Appealing within 35 days of Stale Tax Commission Order 

{_] Appealing within 35 days of receipt of Malice of Uncapping 

15 ot received by Petitioner 

F Exvur of Mutual Mislake of Fast (if yes, includa explanation ih Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information 

uss the mutipte pare 

{Parcel identificalion Number: 

ene 

WDO=134-3200-60 

Classificalion of Property: 

Real 

Personal 

(check one) 

X 

for additional, contiguous 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Culover 

Developmental 

Utility 

(check one) 

Ll 

[B] 

in 

adi Value) as established by the BOR, 

Curren Assessed Value (also known us Slate 

$37,000.00 

Current Taxable Value as established by the BOR; 

| 

$37,000.00 

hat do you believe Is the fair marked value (also known as True Gash Value)? 

$18,500.00 

Multiply the True Cash Value by 5 and er 

$18,500.00 

you believe: the Taxable Value differs from your contention 

of 2 

$18,500.00 

(tial 

s your contention of Assessed 

Value. 

sessed Value, enler your contention of Taxable Valuo. 

Section 8; Classification Information only the Mi Dep't 

of Treasury may appeat this 

eto the Tribunal” 

Parcel Identification Numbar 

To 

Current Classification 

of Property a 

abiished by Board of Review: 

Real 

Personal 

(check ane) 

Agricultural 

Commercial 

Industeial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

rl 

0 

RE 

oo 

oo 

Cd 

“Whal do you believe 

is the property's 

ion? 

Real 

Parsonat 

(check one) 

Agricultural 

Commercial 

Industria) 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one} 

Cl 

W improved property, how Is the property currently being used? 

improved property, for whl Use was the property designed? 

be 

BE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I.

Page 5

STATE

Page 6

20

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of John McLaughlin. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

McLaughlin Family Trust. The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: October 28, 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

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of John McLaughlin. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

McLaughlin Family Trust. The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: October 28, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

McLaughlin Family Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-003690 

Township Of Woodstock,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of John McLaughlin. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

McLaughlin Family Trust. The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.3 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: October 28, 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

3 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

McLaughlin Family Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003690

Township Of Woodstock,

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: October 28, 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

McLaughlin Family Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003690

Township Of Woodstock,

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: October 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

McLaughlin Family Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003690

Township Of Woodstock,

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: October 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

AUG 27 2025 

MICHIGAN TAX TRIBUNAL 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON J. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION | EXEMPTION 

/ CLASSIFICATION APPEAL 

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

Non-Property tax disputes 

Pursuant to Michigan Tax Tribunal Rute (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in defaull. 

Section 1: Petitioner's Contact Informatic 

[FirstName 

[*N] 

! 

JOHN 

Mailing Address 

(No., Street, B.0. Bok or Rural Roule) 

| 8036 Clarks Cove 

| 

| 

Last HameiCompany Name 

McLAUGHLIN 

. 

. 

i 

City or Town 

TTT 

state 

21 Code 

_ Addison 

— 

~ 

i..49240 

eee 

| 

Telephone Number 

| 

734) 231-1211 

[- 

| 

E-mail Addrass {do not enter less you want MTT to send ali correspondence 

\ via 

{.macmtriChotmail.com 

ET 

; 

S— 

— 

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

“First Name 

[A 

| Las Name 

THOMAS 

) 

i 

] 

A. 

| KUZMIAK 

Firm Name 

(| {if any) 

THOMAS A. KUZMIAK, P.L.L.C. 

| 

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

Tm 

mm 

: 

| 

i 

| 

i 

| 

i 

i 

| 

| 

| 

2222 Ford Avenue 

. 

= 

Cily or Town 

| 

State” 

7 ZIP Gode CTT 

Wyandotte 

MI 

| 

48192 

Telephone Number 

(734) 

283-3350 

Email Address (do not enter unless 

you want MTT to send afl correspondence via email) 

“tom@luzmiaklay, com I 

Section 3: Subject Property 

How many 

If you are 

appeating more than one pa 

parcels are you | [X] 

ve 

U3 wor 

appealing? 

* yas, use a mulliple parcel form for information regarding any contiguous parcels. 

i 

“If no, you must file separate appends for each non-cantiguous or non-adjoining parcet or you will be defaulted. 

Information 

ar of 

re they “contiguous or adjoining? 

2 

Properly Addriss (No. Street, Gily, §T, ZIP) [If muilipie, list first property's address) 

or 

WDO~134~3200-60 

WD0~134~3200-70

Page 2

STATE OF MICHIGARK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWR. DPA 

GOVERNOR 

LANSING 

DIRECTOR 

eing Appealed ehekaninatappy 

Section 4: Issu 

[@ True Cash and Taxable Value 

[J Poverty Exemption 

So 

[J Taxable Vaiue Only (cateutation, N 

[I] Disabled Votorans Exemption 

1) uncaring of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

[] exemption rom Taxation {other than the denial of a 

a craseifcation 

Principal Re 

dence or Qualified Agricultural Exemption) oh 

Petitioner appeals the Decision of the July Board of Review on the premise that 

the Assessor made an error and/or omission in creating the taxable and fair market 

value 

of the 

property. 

Petitioner, 

at 

the Board 

of Review, 

presented 

the 

information that the two parcels of property for which this appeal is sought are 

land locked properties adjoining other parcels owned by the Petitioner. 

There 

exists no easement and the value of the property needs to reflect the fact that 

parcels are not to be developed without the extension of an appropriate easement 

for 

ingress 

and 

egress. 

That 

attached 

to 

this 

Petition 

is 

the 

Seller's 

i 

Acknowledgement from the acquisition of the property dated June 

18, 2024, 

which confirms the parcels 

in question have no easement for ingress and/or 

egress. That the failure of the Board of Review to consider the lack of easement 

in the valuation of the property causes an unjust assessment for the real property. 

Section 6: Jurisdictional Issues 

Yoar(s) you are appealing: 

...2025 

Didi you protest the 

ant at 

» Board 

of Review (BOR)? [RX Yes 

LJ 

No 

| 

1 Yes, shack which BOR you altonded AND attach the BOR decision: [J starch 

(Bl duty 

[] tecember 

| 

If No, check the applicable reason(s): 

[1 Not required to attend 

7] Assessment Change Notice 

{Xl Appeatiog a purported Cte 

[} Appealing within 35 days of Stale Tax Commission Order 

{_] Appealing within 35 days of receipt of Malice of Uncapping 

15 ot received by Petitioner 

F Exvur of Mutual Mislake of Fast (if yes, includa explanation ih Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information 

uss the mutipte pare 

{Parcel identificalion Number: 

ene 

WDO=134-3200-60 

Classificalion of Property: 

Real 

Personal 

(check one) 

X 

for additional, contiguous 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Culover 

Developmental 

Utility 

(check one) 

Ll 

[B] 

in 

adi Value) as established by the BOR, 

Curren Assessed Value (also known us Slate 

$37,000.00 

Current Taxable Value as established by the BOR; 

| 

$37,000.00 

hat do you believe Is the fair marked value (also known as True Gash Value)? 

$18,500.00 

Multiply the True Cash Value by 5 and er 

$18,500.00 

you believe: the Taxable Value differs from your contention 

of 2 

$18,500.00 

(tial 

s your contention of Assessed 

Value. 

sessed Value, enler your contention of Taxable Valuo. 

Section 8; Classification Information only the Mi Dep't 

of Treasury may appeat this 

eto the Tribunal” 

Parcel Identification Numbar 

To 

Current Classification 

of Property a 

abiished by Board of Review: 

Real 

Personal 

(check ane) 

Agricultural 

Commercial 

Industeial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

rl 

0 

RE 

oo 

oo 

Cd 

“Whal do you believe 

is the property's 

ion? 

Real 

Parsonat 

(check one) 

Agricultural 

Commercial 

Industria) 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one} 

Cl 

W improved property, how Is the property currently being used? 

improved property, for whl Use was the property designed? 

be 

BE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I.

Page 5

STATE

Page 6

20

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.