New Buffalo Co LLC Petitioner V Township Of New Buffalo 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

New Buffalo Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 8, 2026

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

New Buffalo Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 8, 2026

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 1 3 2026 

Re 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hassan Sedaghatpour 

) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000922 

Township of New Buffalo 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on July 27, 2026 

and, if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

Did net file response due to petitioner being in default. 

| was waiting for his default to be 

cured. 

3. 

| ask this Tribunal to set Je default. ne 

Party/Representative (sign here) 

Shalice Northrop 

[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.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 

Section 1: Respondent’s Contact Information 

Unit of Government 

New Buffalo Township 

Maitlng Address {No., Street, P.O, Box or Rural Routs): 

17425 Red Arrow Highway 

City or Town: 

State: 

ZIP Code: 

New Buffalo 

Mi 

49117 

Te O69 4691011 

Email Address {do not enter unless you want MTT to send ali correspondence via email): 

snorthrop@northropassessinginc.com 

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

First Name: 

M.L: 

Last Name: 

Shalice 

R 

Northrop 

Firm Name (if any): 

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

17425 Red Arrow Highway 

City or Town: 

State: 

ZIP Code: 

New Buffalo 

Mi 

49067 

Telophone meer 569 469 1011 

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

snorthrop@northropassessinginc.com 

Section 3: Subject Property Information 

Are the parcels fisted by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[8] Yes 

[| No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[0 Yes 

WM No

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The property is valued at the market value. The property was purchased by the 

petitioner in an arms length transaction on 11/13/2025 for $1,210,000. An appeal was 

made to the March board of review and the board lowered the assessment to $600,000, 

which is less than 50% of the purchase price. There was no paperwork provided to 

prove that the purchase price was not the market value 

Section 5: Jurisdictional Issues 

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

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

Yes 

[No 

If yes, check which BOR Petitioner attended: 

March 

O July 

O December 

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

Ono 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the Issue date? 

IF PETITIONER |S APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number: 1 

13 0015 0001 04 

1 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

0 

Commercial 

A 

Industrial 

0 

Residential 

J 

~~ Timber-Cutover (1 

~~ Developmental [J 

~~ Utility [1 (check one)

Page 4

PPR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hassan Sedaghatpour/New Buffalo Co LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Tre EL 

v 

- 

MTT; Docket No. 26 000922 

New Buffalo Township 

, 

ey 

Respondent(s) 

PROOF OF SERVICE 

Shalice Northrop 

states that on August 11, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer/Motion to set aside default relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal/Hassan Sedaghatpour 

P.O. Box 30232/1108 Criton St 

Lansing, Michigan 48909/Herndon, VA 20170 

[Signature of person who is sérving/mailing copy] 

Shalice Northrop 

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

Page 5

TT 

—®._ 

New 

Buffalo Township 

NEW BUF FALD- 17495 Red Arrow Highway 

New Buffalo, Mi 49117 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909

Page 6

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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

New Buffalo Co LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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: /s/ Patricia L. Halm

Entered: July 27, 2026

1 “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 2

MTT Docket No. 26-000922

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

New Buffalo Co LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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: /s/ Patricia L. Halm

Entered: July 27, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-000922

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

New Buffalo Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 13, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: July 21, 2026

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

New Buffalo Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 13, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: July 21, 2026

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 

MAY 2 8 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hassan Sedaghatpour, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-00092 

05/27/26 

Township Of New Buffalo, 

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 petition. See TTR 269. 

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. 

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.! 

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). 

Y 

) 

: 

By. 

a lena 

A. 

J lac rs 

Entered: May 13, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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. 26-000922 

Page 2 of 2 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Hassan Sedaghatpour, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000922 

Township Of New Buffalo, 

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 resuit 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: May 13, 2026 

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.

Page 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

Hassan Sedaghatpour,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

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 petition. See TTR 269. 

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.

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: May 13, 2026

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 

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

Page 2

MTT Docket No. 26-000922

Page 2 of 2

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

Hassan Sedaghatpour,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000922

Township Of New Buffalo,

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 petition. See TTR 269. 

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.

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: May 13, 2026

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 

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

Page 4

MTT Docket No. 26-000922

Page 2 of 2

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 5

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

Hassan Sedaghatpour,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

Page 6

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

ED 

APR 06 2026 

MICHIGAN TAX TRIBUNAL 

‘STATE 

OF MICHIGAN 

'GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

‘GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

| 

VALUATION / UNCAPPING 

‘Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

‘Exemptions, Special Assessments, or Non-Property tax disputes. 

| 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

‘Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in 

Section 1: Por 

ous 

Rer—— 

‘First Name 

‘Last Name/Gompany 

Name 

WN Assad 

SE PA GUAT 

OR 

ETE i Se "Box 

or Rural Route) 

NOG 

X 

: 

City o 

State 

| ZIP Code 

pon 

Ve. 

| 

2oN 1D 

Telephone Number 

fo3- 28.3 OOH 

‘Email Address (do not enter unless you want MTT to send all correspondence 

via email) 

Nassan sed aalnaed™0 

vahees (ov 

Section 2: Petitioner's Aowwensbiosiuns ten Representative’s Contact Information 

‘First Name 

‘LastName 

| 

Firm Name 

(if any) 

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

‘City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Properly Information *use the multiple parce! form for additional, contiguous parcels. 

i 

‘How many parcels are you 

ling more than one parcel, are they contiguous 

or adjoining? 

‘appealing? 

( 

Yes* 

|] 

No 

*XF No, you must file separate 

appeals for each parcel 

‘Property Address (Ni VBe 2a WALBol 

Cwiwry 

DR. 

‘City or Town 

‘County 

State 

‘ZIP Code 

SE 

By EEALO 

SERA 

MT | 4on7

Page 2

‘STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT 

OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

‘GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are appealing (check ai that apply) 

[#’ True Cash and Taxable Value 

O Taxable Value Only (calculation) 

| O Uncapping 

of Taxable Value 

‘Section 5: Explain the Reason for this Appeal 

Th 

a35¢Ss<d Ja\o= 

sot 

RGRXXT 

does mat 

oc 

ae X\f 

oF ead 

Ws wey 

&5 ny 

RuchaSc 

Las 

on 

va Ves I 

wT 

« 

VAS\NeRS 

Sgmreraliyey 

Cena 

WN Cove ne 

IN 

“QA Ca 

Qoob x 

The REC 

§ 

Raid 

s&s vAS. 

A 

ow dw CoalNa\e] 

Coe 

ok 

WN Cova 

Nom woe Moe 

wisi Megs 

Ed 

SNS 

The 

Afonseadion jneloded Stan 

EN Ca 

po. 

Ow 

| 

> 

WWfuer 

Nierage —as wie as 

AAS, 80s 

Aled te 

one 

oF Ame Aenean 

s. IT 63k ner tne assy 

Pe veloniderd pased on ane ollacmgs 

Vales Asad 

7 

R_ 

- 

A (4 

i 

bosiness Non QCoMen 

Ns —3uch 

as 

es felon \- 

< qv ferent 

Note 

eC 

TEER 

LA AIATIRI AS 

TE ee 

voy 

pa 

Section 6: Jurisdictional Issues 

Did you protest 

the assessment 

at a Board of Review (BOR)? [_] Yes [I 

No 

1 Yes, check which BOR you attended: [| March 

[|] July 

[_] December 

1F No, please check the applicable reason(s): 

OJ Not required 

to attend 

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

a ‘Appealing within 35 days of State Tax Commission 

Order 

[OJ Appealing within 35 days of receipt of Notice of Uncapping 

‘Other 

Af you checked “other” above, explain: 

|

Page 3

‘STATE OF MICHIGAN 

'GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON 

| BROWN, DPA 

GOVERNOR 

LANSING 

‘DIRECTOR 

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

‘Parcel Number: 

E 

* 

13_00o\S_ooc0 

| — e+ 

| 

‘Classification 

of Property: 

Real] 

Personal 1 (check one) 

Agricuttural] 

~~ Gommercial] 

industrial 0 

Residential 1 TimberGutover [1 

Developmental (1 

Utility J (check one) 

‘Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

‘by the Board of Review: 

‘What do you believe is the fair market value (also known as true cash value)? Same 

08 

Last 

Yeor 

‘What do you believe is the assessed value? (multiply true cash 

‘What do you believe is the taxable value? (cannot excead 

value 

by .5) 

‘assessed value) 

Fee Information 

‘Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Oves 

Eno 

1Fyou answered 

yes to the above question, you are not required 

to pay any filing fees. 

fF the property 

does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value 

in dispute. If 

you are appealing 

more than one 

‘parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 

will be used to determine your filing 

fee, plus $25.00 

will 

be added 

for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

Ff your property is residential property (see MCL 205.762) and 

‘the State Equalized Value or Taxable Value in contention is: 

Filing 

Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0Over $500,000.00 

$300.00 

Af the property is NOT residential property (see MCL 205.762) and 

‘the State Equalized Value or Taxable Value in contention is: 

Filing 

Fee is: 

‘$100,000.00 and under 

$250.00 

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

ifthe property is NOT residential property and the State Equalized Value 

or Taxable 

Value in dispute is $100,000.01 or greater 

the 

‘appeal does not quality for Small Claims. Therefore, an Entire Tribunal 

petition must be filed. 

Signature required 

a 

d Representative's Signature: 

- 

— 

PZ

Page 4

La 

Michigas Department of Treasury 

618 (Rev. 1225 

Petition to Board of Review 

: 

1-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

unless you first protest to the Board

Page 5

A

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

Hassan Sedaghatpour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000922

Township Of New Buffalo,

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: May 13, 2026

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

Hassan Sedaghatpour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000922

Township Of New Buffalo,

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: May 13, 2026

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

Hassan Sedaghatpour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000922

Township Of New Buffalo,

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: May 13, 2026

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

ED 

APR 06 2026 

MICHIGAN TAX TRIBUNAL 

‘STATE 

OF MICHIGAN 

'GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

‘GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

| 

VALUATION / UNCAPPING 

‘Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

‘Exemptions, Special Assessments, or Non-Property tax disputes. 

| 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

‘Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in 

Section 1: Por 

ous 

Rer—— 

‘First Name 

‘Last Name/Gompany 

Name 

WN Assad 

SE PA GUAT 

OR 

ETE i Se "Box 

or Rural Route) 

NOG 

X 

: 

City o 

State 

| ZIP Code 

pon 

Ve. 

| 

2oN 1D 

Telephone Number 

fo3- 28.3 OOH 

‘Email Address (do not enter unless you want MTT to send all correspondence 

via email) 

Nassan sed aalnaed™0 

vahees (ov 

Section 2: Petitioner's Aowwensbiosiuns ten Representative’s Contact Information 

‘First Name 

‘LastName 

| 

Firm Name 

(if any) 

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

‘City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Properly Information *use the multiple parce! form for additional, contiguous parcels. 

i 

‘How many parcels are you 

ling more than one parcel, are they contiguous 

or adjoining? 

‘appealing? 

( 

Yes* 

|] 

No 

*XF No, you must file separate 

appeals for each parcel 

‘Property Address (Ni VBe 2a WALBol 

Cwiwry 

DR. 

‘City or Town 

‘County 

State 

‘ZIP Code 

SE 

By EEALO 

SERA 

MT | 4on7

Page 2

‘STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT 

OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

‘GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are appealing (check ai that apply) 

[#’ True Cash and Taxable Value 

O Taxable Value Only (calculation) 

| O Uncapping 

of Taxable Value 

‘Section 5: Explain the Reason for this Appeal 

Th 

a35¢Ss<d Ja\o= 

sot 

RGRXXT 

does mat 

oc 

ae X\f 

oF ead 

Ws wey 

&5 ny 

RuchaSc 

Las 

on 

va Ves I 

wT 

« 

VAS\NeRS 

Sgmreraliyey 

Cena 

WN Cove ne 

IN 

“QA Ca 

Qoob x 

The REC 

§ 

Raid 

s&s vAS. 

A 

ow dw CoalNa\e] 

Coe 

ok 

WN Cova 

Nom woe Moe 

wisi Megs 

Ed 

SNS 

The 

Afonseadion jneloded Stan 

EN Ca 

po. 

Ow 

| 

> 

WWfuer 

Nierage —as wie as 

AAS, 80s 

Aled te 

one 

oF Ame Aenean 

s. IT 63k ner tne assy 

Pe veloniderd pased on ane ollacmgs 

Vales Asad 

7 

R_ 

- 

A (4 

i 

bosiness Non QCoMen 

Ns —3uch 

as 

es felon \- 

< qv ferent 

Note 

eC 

TEER 

LA AIATIRI AS 

TE ee 

voy 

pa 

Section 6: Jurisdictional Issues 

Did you protest 

the assessment 

at a Board of Review (BOR)? [_] Yes [I 

No 

1 Yes, check which BOR you attended: [| March 

[|] July 

[_] December 

1F No, please check the applicable reason(s): 

OJ Not required 

to attend 

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

a ‘Appealing within 35 days of State Tax Commission 

Order 

[OJ Appealing within 35 days of receipt of Notice of Uncapping 

‘Other 

Af you checked “other” above, explain: 

|

Page 3

‘STATE OF MICHIGAN 

'GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON 

| BROWN, DPA 

GOVERNOR 

LANSING 

‘DIRECTOR 

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

‘Parcel Number: 

E 

* 

13_00o\S_ooc0 

| — e+ 

| 

‘Classification 

of Property: 

Real] 

Personal 1 (check one) 

Agricuttural] 

~~ Gommercial] 

industrial 0 

Residential 1 TimberGutover [1 

Developmental (1 

Utility J (check one) 

‘Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

‘by the Board of Review: 

‘What do you believe is the fair market value (also known as true cash value)? Same 

08 

Last 

Yeor 

‘What do you believe is the assessed value? (multiply true cash 

‘What do you believe is the taxable value? (cannot excead 

value 

by .5) 

‘assessed value) 

Fee Information 

‘Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Oves 

Eno 

1Fyou answered 

yes to the above question, you are not required 

to pay any filing fees. 

fF the property 

does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value 

in dispute. If 

you are appealing 

more than one 

‘parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 

will be used to determine your filing 

fee, plus $25.00 

will 

be added 

for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

Ff your property is residential property (see MCL 205.762) and 

‘the State Equalized Value or Taxable Value in contention is: 

Filing 

Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0Over $500,000.00 

$300.00 

Af the property is NOT residential property (see MCL 205.762) and 

‘the State Equalized Value or Taxable Value in contention is: 

Filing 

Fee is: 

‘$100,000.00 and under 

$250.00 

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

ifthe property is NOT residential property and the State Equalized Value 

or Taxable 

Value in dispute is $100,000.01 or greater 

the 

‘appeal does not quality for Small Claims. Therefore, an Entire Tribunal 

petition must be filed. 

Signature required 

a 

d Representative's Signature: 

- 

— 

PZ

Page 4

La 

Michigas Department of Treasury 

618 (Rev. 1225 

Petition to Board of Review 

: 

1-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

unless you first protest to the Board

Page 5

A

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.