Minnie J Merriwether, Petitioner V City Of Lansing, 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 

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

Minnie J Merriwether, 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. 378640 

 

City of Lansing, 

Respondent-Appellee. 

 

Lower Court No. 25-003651 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS 

 

 

BEFORE THE MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: March 16, 2026 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

P.O. Box 30232 

 

 

 

 

 

 

 

Lansing, MI 48909

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 

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

Minnie J Merriwether, 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. 378640 

 

City of Lansing, 

Respondent-Appellee. 

 

Lower Court No. 25-003651 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS BEFORE THE MICHIGAN TAX TRIBUNAL 

 

Kate Campbell, Tribunal Secretary of the Michigan Tax Tribunal, certifies that the 

electronic file is a replica of the original record of the Michigan Tax Tribunal in the 

above-captioned matter, and that said record consists of those entries shown on the 

docket card. The documents are stored electronically and can be found on the 

Tribunal’s website at 

https://taxdocketlookup.apps.lara.state.mi.us/Details.aspx?PK=159342. Any 

confidential documents contained in this docket will be attached to the e-mail 

responding to the file request. 

 

 

Dated: March 16, 2026 

 

 

____________________________ 

Michigan Tax Tribunal Paralegal

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

1

Campbell, Kate (LARA)

From:

COA Lansing Records Clerk <COALansingRecords@courts.mi.gov>

Sent:

Friday, March 13, 2026 10:30 AM

To:

LARA-taxtrib

Subject:

Record_Request for COA #378640 - Lansing Office

CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse" 

button in Outlook 

 

To: COURT CONTACT

 

RE:MINNIE J MERRIWETHER V CITY OF LANSING 

Court of Appeals No.:378640 

Tax Tribunal:25-003651 

Within 21 days of the date of this notice, please send the court record for this case to the Michigan 

Court of Appeals digitally, or to this location: 2nd Floor, Hall of Justice, 925 West Ottawa St., PO Box 

30022, Lansing, MI 48909-7522. See MCR 7.210(G). If you are unable to file the record within 21 days, 

please reply to this email explaining the delay and indicating when you expect the record to be available. 

 

If you have any questions, you may reply to this email. 

 

Thank you, 

Michigan Court of Appeals Clerk's Office

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

aN 

Legal Services of South Central Michigan 

i | li H 

l 

S S ( 

NM 

3490 Belle Chase Way, #50, Lansing, M1 48911 

Ul) 

MAKING JUSTICE A REALITY 

Phone (517) 394-2985 

e Fax (517) 394-4276 « www.Isscm.org 

Serving Ingham, Eaton, Clinton, Livingston, and Shiawassee Counties 

TECEIVED 

DEC 16 2025 

December 11, 2025 

A1CHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Merriwether v. City of Lansing 

MTT Docket No. 25-003651 

Dear Michigan Tax Tribunal: 

Enclosed please find a copy of the Claim of Appeal and associated documents 

related to the above-captioned case. Please certify the record for this case to the 

Michigan Court of Appeals. 

Thank you for your attention to this matter. 

Should you have questions, please 

contact me at the above telephone number and my extension is 243. 

Sincerely, 

/s/ Jessica R. Maas 

Jessica R. Maas 

Attorney at Law

Page 2

JIS Code: COA 

STATE OF MICHIGAN 

JUDICIAL DISTRICT 

CASE NO. 

CIRCUIT 

JUDICIAL CIRCUIT 

COUNTY 

CLAIM OF APPEAL 

DISTRICT 

[/1IN THE COURT OF APPEALS 

PROBATE 

Court address 

925 W. Ottawa St., P.O. Box 30022 Lansing, M! 48508-7522 

Court telephone no. 

517-373-0786 

Plaintiff's/Pelitioner’s name(s) and address(es) 

Yl Appellant 

MINNIE ) MERRIWETHER 

[lappeiee 

4217 Wainwright Avenue 

Lansing, M148911 

Defendant's/Respondent’s name(s) and address(es) 

Cl Appetiant 

CITY OF LANSING 

Wlappetice 

124 W. Michigan Avenue 

Lansing, Mi 48933 

Plaintiff's attorney, bar no., address, and telephone no. 

Jessica R. Maas {P77996} & Siarah C. Oliver (P87707) 

MAP/Legal Services of South Central Michigan 

3490 Belle Chase Way, Ste. 50 

Lansing, M1 48911 

(517) 394-2985 

Defendant's attorney, bar no., address, and telephone no. 

Gregory S. Venker 

Office of the City Attorney 

124 W. Michigan Avenue, FI 5 

Lansing, Mt 48933 

(517) 483-4320 

In the matter of 

Other interested party(ies) of probate matter 

1. Minnie J Merriwether 

Name 

claims an appeal from a final judgment or final order entered on 

October 23, 2025 

in the Michigan Tax Tribunal (MTT No. 25-003651-TT) 

Court of the State of Michigan, 

Date 

Court name and number or county 

by 

 [districtjudge 

 [circuitjudge 

 Clprobate judge 

[district court magistrate 

Michigan Tax Tribunal Chair Patricia L. Halm 

R 

Name of judge or district court magistrate 

Bar no. 

2. Bond on appealis 

~~ [lfiled. 

[Dattached. 

waived. 

not required. 

3. [Ja. The transcript has been ordered. 

Jb. The transcript has been filed. 

¢. No record was made.

Page 3

Claim of Appeal 

(9/23) 

. Page 2 of 2 

0 4. THIS CASE INVOLVES 

[J a. 

ACONTEST AS TO THE CUSTODY OF A MINOR CHILD. 

Case No. 

[Jb. AN ADULT OR MINOR GUARDIANSHIP UNDER THE ESTATES AND PROTECTED INDIVIDUALS CODE OR 

UNDER THE MENTAL HEALTH CODE. 

[CJc. AN INVOLUNTARY MENTAL HEALTH TREATMENT CASE UNDER THE MENTAL HEALTH CODE. 

Jd. 

ARULING THAT A PROVISION OF THE MICHIGAN CONSTITUTION, A MICHIGAN STATUTE, ARULE OR 

REGULATION INCLUDED IN THE MICHIGAN ADMINISTRATIVE CODE, OR ANY OTHER ACTION OF THE 

LEGISLATIVE OR EXECUTIVE BRANCH OF STATE GOVERNMENT IS INVALID. 

Je. ANADOPTION ORDER UNDER CHAPTER X OF THE PROBATE CODE. 

Of. AFREEDOM OF INFORMATION ACT ISSUE. 

12/11/2025 

/s/ lessica R. Maas {P77996) 

Date 

Appellant/Attorney signature 

PROOF OF SERVICE 

| certify that copies of this claim of appeal and bond (if required) were served on 

Gregory Venker, Lansing City Attorney 

on 12/11/2025 

by 

Name 

Date 

Michigan Tax Tribunal 

on 12/11/2025 

by 

Name 

Date 

on 

by 

Name 

Date 

12/11/2025 

/s/ Jessica R. Maas 

personal service. 

[first-class mail. 

[personal service. 

first-class mail. 

[personal service. 

[first-class mail. 

Date 

Signature

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Minnie J Merriwether,City Of Lansing, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT Docket No. 25-003651 

Respondent. 

ORDER OF DISMISSAL 

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, _ Mich__; 

_ NW3d__ (2025). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the 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

Page 5

MTT Docket No. 25-003651 

Page 2 of 6 

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. 

pj 

{? 

By.“ alice 

o 

Had ne 

Patricia L. Halm,

Page 6

&

Page 7

MTT

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 

pr, 

yeu 

NOV 1.8 2025 

\ 

ibd 

z= 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

yy. A, LY L1eIe ys 

MICHIGAN TAX TRIBUNAL 

P etitioner(s) 

Abs of Pabst, 

; 

Respondent(s)” 

MTT Docket No.~25 ~223¢5/-7 7 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 

ptded 

of dagmics bo ad 

- 

0/238-225 

5 

2. 

Good cause exists to grant reconsideration because: 

esnita— T pafpitted miy-appeal Wid 

sar He 

35 dawg 

[rated oa/ Aa [edt et Fares Ae ayy oF larsrngg, 

Slain gelloated 

[fy lle 

3. 

1 ask this Tribunal to grant my request for reconsideration. 

“Party/Representative (sign here) 

yw, file. yd Ll suede A 

“[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

Jf Jr fangs 

pn Mepsssithes

Page 2

2025 

JULY BOARD OF REVIEW 

Change Notice 

Jul 22,2025 

MERRIWEATHER MINNIE 

4217 WAINWRIGHT AVE 

LANSING, 

MI 48911-2249 

Re: July Board of Review Change Notice 

33-01-01-31-327-021 

4217 WAINWRIGHT AVE 

Dear Property Owner: 

On Jul 22, 2025 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2024 

56,500 

41,088 

41,088 

2024 

56,500 

41,088 

41,088 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Reason: 

BON ERY ee 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

2025 

59,000 

42,361 

42,361 

2025 

59,000 

42,361 

42,361 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: POVERTY eee 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with the 

MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ls 

cen 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No.oZ7-283£5/~ 7 7 

(ty oF 

Lastzeoe 5 

Respondent(s) 

PROOF OF SERVICE 

17 

i 

2/C 

states that on Alo y /d, A045 

helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Wolo & F dos? tative to the above-captioned matter upon: 

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

Oh 

of [etssetg Assessor office 

[84 

pak Mae hie 

yy 

Ls, 

Rausing M7 

NF93% 

Mes 

Worsisuilos 

[Signature of pefson 

who 

is serving/mailing copy] 

Morne Hors iow ex 

YPrint/type narfe of person serving/mailing copy]

Page 4

: 

igs 

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alls 

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Aft sb 

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7 

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usc, MT 44877 

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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 

Minnie J Merriwether, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003651 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 12, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 23, 2025. In the motion, 

Petitioner states that the petition was filed with the Tribunal within 35 days as stated on 

Respondent’s Board of Review (BOR) decision. 

 

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

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because the petition was not filed within 30 days of the BOR 

decision as required by MCL 211.53c. Although Petitioner contends that they filed 

within the time period stated on the decision, the Michigan Supreme Court recently 

reaffirmed that the Tribunal lacks any equitable authority to assume jurisdiction in cases 

presenting potential due-process violations when the statutory requirements for filing an 

appeal under MCL 205.735a have not been met. Jurisdiction in such cases may only 

be vested upon the Tribunal by a judicial body with powers of equity such as an 

appellate court.2 

 

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. 

 

 

 

 

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). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also 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), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 25-003651 

Page 2 of 2 

 

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 

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: November 25, 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 

pr, 

yeu 

NOV 1.8 2025 

\ 

ibd 

z= 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

yy. A, LY L1eIe ys 

MICHIGAN TAX TRIBUNAL 

P etitioner(s) 

Abs of Pabst, 

; 

Respondent(s)” 

MTT Docket No.~25 ~223¢5/-7 7 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 

ptded 

of dagmics bo ad 

- 

0/238-225 

5 

2. 

Good cause exists to grant reconsideration because: 

esnita— T pafpitted miy-appeal Wid 

sar He 

35 dawg 

[rated oa/ Aa [edt et Fares Ae ayy oF larsrngg, 

Slain gelloated 

[fy lle 

3. 

1 ask this Tribunal to grant my request for reconsideration. 

“Party/Representative (sign here) 

yw, file. yd Ll suede A 

“[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

Jf Jr fangs 

pn Mepsssithes

Page 2

2025 

JULY BOARD OF REVIEW 

Change Notice 

Jul 22,2025 

MERRIWEATHER MINNIE 

4217 WAINWRIGHT AVE 

LANSING, 

MI 48911-2249 

Re: July Board of Review Change Notice 

33-01-01-31-327-021 

4217 WAINWRIGHT AVE 

Dear Property Owner: 

On Jul 22, 2025 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2024 

56,500 

41,088 

41,088 

2024 

56,500 

41,088 

41,088 

Principal Residence Exemption 100.0000 

Principal Residence Exemption 100.0000 

Reason: 

BON ERY ee 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

2025 

59,000 

42,361 

42,361 

2025 

59,000 

42,361 

42,361 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: POVERTY eee 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with the 

MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ls 

cen 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No.oZ7-283£5/~ 7 7 

(ty oF 

Lastzeoe 5 

Respondent(s) 

PROOF OF SERVICE 

17 

i 

2/C 

states that on Alo y /d, A045 

helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Wolo & F dos? tative to the above-captioned matter upon: 

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

Oh 

of [etssetg Assessor office 

[84 

pak Mae hie 

yy 

Ls, 

Rausing M7 

NF93% 

Mes 

Worsisuilos 

[Signature of pefson 

who 

is serving/mailing copy] 

Morne Hors iow ex 

YPrint/type narfe of person serving/mailing copy]

Page 4

: 

igs 

iy 

alls 

| Mo A 

Aft sb 

ll 

4 

7 

Zn 

ht 

usc, MT 44877 

yo 1 Gleal 

Dp. Bo

A wrists.

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

Minnie J Merriwether,City Of Lansing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003651

,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 25-003651

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 23, 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

Minnie J Merriwether,City Of Lansing, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003651

,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 25-003651

Page 4 of 6

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

Page 5

S

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

Page 1

RECEIVED, J| 

AUG 

2 2 2025 yr oo 

STATE OF MICHIGAN 

MICHIGAN T, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLO 

BROAN 

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 

M.1. 

Last Name/Company Name 

y (= 

J 

| 

MErLrcdES REL 

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

Ltt fe 2/979 

tayxs coksg fd 

Hep 

ity or Town 

Statd’ 

ZIP Code 

A pu5 nl SC 

JZ 

V4 4/74 

lls Telephone Number 

Fax Number 

SI 7-§9¢-29/ 

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

Minn emer Cio ffor Ex) 2 

A 

i 

Ls 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

O Yes* 

[a No** 

appealing? 

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

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 (check 

all that apply) 

[1 True Cash and Taxable Value 

Jv Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 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 

was 

fogs / oc! 

Betws 

eo 

od 

Wp 

1d Lope. 

Dosey He dima 

these 

fares 

wha 

do 

T wos 

Mot woth) ug 

at dhe 

Lise Soke 

pm yg [ig 

ans 

Mate 

of 

2022, Aad cfvclit Slant pocescss 2 

4 

scone for 

fi Jead, gf y WIFE 

phd 

star leg 

Hy gmevat pjeeced Low 

S02 Joortps 

Section 6: Jurisdictional Issues 

Year(s) you are appealin 

NON + 2025 

Did you protest the assessment ata Board of Review (BOR)? [Zl Yes 

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: [I] March 

[] July 

[] December 

if No, check the appilcable reason(s): 

[} Not required to attend 

(m} Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

3%. o-oo) ~ 3) - 

347 _ 04 

\ 

Classification of Property: 

Rea] 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

59,000 

Current Taxable Value as established by the BOR: 

43, 3) 

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

8 100.000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

§ 50 000 

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

2,%-01-0-3 ~3 271-04! 

Current Classification of Property as established by Board of Review: 

Rea] 

Pe 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial RoE 

Timber-Cutover 

Developmental 

Utility 

(check one) 

tf improved property, how is the property currently being used? 

priv, ensdence 

If improved property, for what ube was the property designed? 

rexidential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

J 

ves 

O No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

vig Yes 

0 No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL. 206,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $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

Page 5

202

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

Minnie J Merriwether,City Of Lansing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003651

,

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 23, 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

Minnie J Merriwether,City Of Lansing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003651

,

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 23, 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

Minnie J Merriwether,City Of Lansing,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003651

,

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 23, 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, J| 

AUG 

2 2 2025 yr oo 

STATE OF MICHIGAN 

MICHIGAN T, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLO 

BROAN 

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 

M.1. 

Last Name/Company Name 

y (= 

J 

| 

MErLrcdES REL 

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

Ltt fe 2/979 

tayxs coksg fd 

Hep 

ity or Town 

Statd’ 

ZIP Code 

A pu5 nl SC 

JZ 

V4 4/74 

lls Telephone Number 

Fax Number 

SI 7-§9¢-29/ 

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

Minn emer Cio ffor Ex) 2 

A 

i 

Ls 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

O Yes* 

[a No** 

appealing? 

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

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 (check 

all that apply) 

[1 True Cash and Taxable Value 

Jv Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 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 

was 

fogs / oc! 

Betws 

eo 

od 

Wp 

1d Lope. 

Dosey He dima 

these 

fares 

wha 

do 

T wos 

Mot woth) ug 

at dhe 

Lise Soke 

pm yg [ig 

ans 

Mate 

of 

2022, Aad cfvclit Slant pocescss 2 

4 

scone for 

fi Jead, gf y WIFE 

phd 

star leg 

Hy gmevat pjeeced Low 

S02 Joortps 

Section 6: Jurisdictional Issues 

Year(s) you are appealin 

NON + 2025 

Did you protest the assessment ata Board of Review (BOR)? [Zl Yes 

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: [I] March 

[] July 

[] December 

if No, check the appilcable reason(s): 

[} Not required to attend 

(m} Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

3%. o-oo) ~ 3) - 

347 _ 04 

\ 

Classification of Property: 

Rea] 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

59,000 

Current Taxable Value as established by the BOR: 

43, 3) 

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

8 100.000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

§ 50 000 

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

2,%-01-0-3 ~3 271-04! 

Current Classification of Property as established by Board of Review: 

Rea] 

Pe 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial RoE 

Timber-Cutover 

Developmental 

Utility 

(check one) 

tf improved property, how is the property currently being used? 

priv, ensdence 

If improved property, for what ube was the property designed? 

rexidential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

J 

ves 

O No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

vig Yes 

0 No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL. 206,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $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

Page 5

202

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.