Michael Konkel, Sue Konkel, Petitioners Vs. Township Of Case, 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 

Michael Konkel and Sue Konkel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003098 

 

Case Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on August 6, 2025, because Petitioner failed to pay the requisite petition Entire 

Tribunal petition filing fee. On September 4, 2025, the Tribunal extended the time for 

Petitioner to cure the default by an additional 14 days and they have failed to respond. 

Petitioner has not complied with either order, and the latter stated that “failure to comply 

with this Order may result in the dismissal of the case . . .” and referenced Grimm v 

Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 25-003098 

Page 2 of 2 

 

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 3, 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 or authorized representatives, if any, utilizing either the mailing 

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Michael Konkel and Sue Konkel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-003098 

 

Case Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioners in default on August 6, 2025, because Petitioners failed to pay the 

requisite Entire Tribunal petition filing fee.1 The order further indicated that if the 

intention was to file in the Small Claims division, Petitioners shall file a Small Claims 

petition and a copy of the notice giving rise to the appeal (i.e., notice of action taken by 

Board of Review). Information on Tribunal rules, filing fees and Small Claims petition 

forms can be found on our website at www.michigan.gov/taxtrib. Petitioners were 

required to cure the default within 14 days, have had ample time to comply, and have 

failed to respond or submit the required filings. Though the Tribunal finds an extension 

of time to cure the default appropriate, Petitioners’ failure to comply with Tribunal orders 

and its Rules of Practice and Procedure has established a history of deliberate delay 

that would justify the dismissal of the case for failure to timely comply with this order.2 

 

Therefore, 

 

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

 

IT IS FURTHER ORDERED if Petitioners wish to remain in the Entire Tribunal Division, 

Petitioners must complete the following to cure the default: 

 

(1) pay the required filing fee for the filing of the Entire Tribunal petition, (2) file a Motion 

to Set Aside Default, (3) pay the $50.00 fee required for the filing of the motion. 

Unfortunately, the payment of the required filing fee may not be made via e-filing. 

 

IT IS FURTHER ORDERED that if Petitioners intend to file in the Small Claims Division, 

Petitioners must complete the following to cure the default: 

 

(1) file a Small Claims Petition for Valuation Appeal, (2) file a Motion to Set Aside 

Default; and (3) pay the $50.00 fee required for the filing of the motion and the $125.00 

 

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

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

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

Page 2

MTT Docket No. 25-003098 

Page 2 of 2 

 

filing fee for the filing of the petition, if applicable.3 

 

IT IS FURTHER ORDERED 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 assigned 

docket number as an “Amended Petition.” 

 

IT IS FURTHER ORDERED that upon entry of the amended Small Claims petition, if 

any, the Tribunal shall issue a Small Claims Notice of Docket. 

 

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

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

TTR 237.4 

 

 

Entered: September 4, 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 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 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

4 See also MCL 205.732.

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

Michael Konkel,Sue Konkel,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003098

Township Of Case,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the Entire Tribunal petition. See 

TTR 223. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

If you intended to file in the Small Claims division, please file a Small Claims petition 

and 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.). 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 assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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: August 6, 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. 25-003098

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 business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Michael Konkel,Sue Konkel,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003098

Township Of Case,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the Entire Tribunal petition. See 

TTR 223. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

If you intended to file in the Small Claims division, please file a Small Claims petition 

and 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.). 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 assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: August 6, 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 4

MTT Docket No. 25-003098

Page 4 of 4

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

representatives.

By: Tribunal Clerk

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

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

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

commercial delivery service is

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

Michael Konkel,Sue Konkel,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003098

Township Of Case,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were 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”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 6, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 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).

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

Michael Konkel,Sue Konkel,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003098

Township Of Case,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were 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”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 6, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 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).

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 

JUL 2.92025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

- GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Nidiel 7.5500 

fo 

Lanta. / 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

Case Tom 

Lpanttie Vi PY 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 

O57 ~J24 - Jo¢ 

~ ded - J0 

(if more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is __ real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes __ 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___No. 

(if no, separate Petitions are required for each 

parce! of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Bobi! Lo 

dial 

J Vg pots 

6. 

The property identified above is classified as 

Fsadln fod frei?”

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or rb 

at issue (attach additional page if necessary): 

- 2772 

iy ings pes art fers 

oo 

ed Cope 

a “er “an 2 cect 

Lo 

“AL ne 

7% 

afre, ie) 

7 

or 105 Lox 

or PP 

eye SA, 7 

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“a 

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70 

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dd 2 mre 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

10. 

The property or properties at issue are located in isu 

Zose County. The 

property or properties’ address is: 

Ped # 57-0 

24 - 00 - 006-0 

11. 

The assessment or assessments at issue were established by 

lerp] icable 

local governmental unit): 

bone 

Larfal 

fH55e 

isn 

SO 

2 

5? 

A 

7 

12. 

Petitioner's legal residence or principal office address is: 

2775 Sot vod A Bp 

4 

13. 

Thig 

appeal involves issues relating to the (check all that are applicable): 

% 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

= “gor 

7 

ewes EX 

yap 

Jeri 

7.55 

Vis I 

ent 2 

ZY 94 Asrersans 

sty #2 

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16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

Zo2 2. 

wee 

EZ vo 

[5575 

Lo 25 

TT 

eee LL 

Seve 

28: Fo0 

wd 

Zed 

RPT 

EA 

PE 

2715 

Ly 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

RI22- 

W225 00 App. 

ry 

(1.555 

2003 

¥ a2 gu0 7 

RF Jaz 

2 SEF 

Pot 

Fa25000 

35 zou 

2 305 

2025 

L2uN 

7 

35 200 

E77 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

ROAZ— 

v, 

v 

f 

2047 

VA 

Vv, 

v) 

2924 

Jj 

J/ 

v/ 

2.025 

7 

N 

v 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

7A 

7 

ya “a 

(7% 

TA wl 7c 

0 Gals AD 0 

sry [Az 

Love yz ul, 

re sh 

4 = oi 

SA Doe 20

Page 4

MTT Docket No. 

Page 4 of 4 

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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

Michael Konkel,Sue Konkel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003098

Township Of Case, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 6, 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

Michael Konkel,Sue Konkel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003098

Township Of Case, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 6, 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 

JUL 2.92025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

- GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Nidiel 7.5500 

fo 

Lanta. / 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

Case Tom 

Lpanttie Vi PY 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 

O57 ~J24 - Jo¢ 

~ ded - J0 

(if more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is __ real 

___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes __ 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___No. 

(if no, separate Petitions are required for each 

parce! of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Bobi! Lo 

dial 

J Vg pots 

6. 

The property identified above is classified as 

Fsadln fod frei?”

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or rb 

at issue (attach additional page if necessary): 

- 2772 

iy ings pes art fers 

oo 

ed Cope 

a “er “an 2 cect 

Lo 

“AL ne 

7% 

afre, ie) 

7 

or 105 Lox 

or PP 

eye SA, 7 

eged AH, 

“a 

nt, “ = eo 

2th Sette 

70 

>A 

dd 2 mre 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

10. 

The property or properties at issue are located in isu 

Zose County. The 

property or properties’ address is: 

Ped # 57-0 

24 - 00 - 006-0 

11. 

The assessment or assessments at issue were established by 

lerp] icable 

local governmental unit): 

bone 

Larfal 

fH55e 

isn 

SO 

2 

5? 

A 

7 

12. 

Petitioner's legal residence or principal office address is: 

2775 Sot vod A Bp 

4 

13. 

Thig 

appeal involves issues relating to the (check all that are applicable): 

% 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

= “gor 

7 

ewes EX 

yap 

Jeri 

7.55 

Vis I 

ent 2 

ZY 94 Asrersans 

sty #2 

bo srl @ yrs Ho Co 2h 

2 Aus. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

Zo2 2. 

wee 

EZ vo 

[5575 

Lo 25 

TT 

eee LL 

Seve 

28: Fo0 

wd 

Zed 

RPT 

EA 

PE 

2715 

Ly 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

RI22- 

W225 00 App. 

ry 

(1.555 

2003 

¥ a2 gu0 7 

RF Jaz 

2 SEF 

Pot 

Fa25000 

35 zou 

2 305 

2025 

L2uN 

7 

35 200 

E77 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

ROAZ— 

v, 

v 

f 

2047 

VA 

Vv, 

v) 

2924 

Jj 

J/ 

v/ 

2.025 

7 

N 

v 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

7A 

7 

ya “a 

(7% 

TA wl 7c 

0 Gals AD 0 

sry [Az 

Love yz ul, 

re sh 

4 = oi 

SA Doe 20

Page 4

MTT Docket No. 

Page 4 of 4 

Signa AY 

AD: 

Re 

resen 

tive or, rare Petitioner: 

Kindy 

Pri 

of Fee 

uthg, zed 

p 

ti ye or, if none, Petitioner: 

Dera) anlel 

Shue 

Role) 

Email PA) 

ons, sue foskel 19 av cons 

Maili 

: 

ailing ASS, 

ry Tend Mine, Lotto 

1) 

Telephone Number: Fe) 723 SZ 

SFP F570 

— 

Date: Ji zd ZoZs”

Page 5

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Michael Konkel 

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2779 Scottwood PI. 

Brighton, MI 48114-9458 

26 JUL 2025 

PM 161 

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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.