Pine Cove Investments LLC Petitioner V City Of Wixom 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 

Pine Cove Investments LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002466 

 

City of Wixom, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002466 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: September 29, 2026 

 

 

 

By: /s/ Marcus L. Abood 

sb 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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

Pine Cove Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002466

City Of Wixom,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002466

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Pine Cove Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002466

City Of Wixom,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan

Page 4

MTT

Page 5

STATE

Page 6

M

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

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Tanshio 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

. 

' 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

. 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM it SOR. 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

48790 

48790 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

75000 

37500 

37500 

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

Page 2

g 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

) 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in OAKLAND 

County. 

2. 

Parcel Number: 96-17-28-329-028 (see mui parcel form) 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

48790 

48790 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

75000 

37500 

37500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 3

MTT Docket No, 26-002466 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitione| 

sentative or, if none, Petitioner: 

Printed Name: 

a, SAD 

Date: 

7720 = 

Signature of Respondent's authorized representative: 

"4 

te 

. 

Printed mv, Jennd 

Any L 

Date: __ © 

aalae

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002466

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order

Attachment File Name: Signed Pinecove Stip

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Tanshio 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

. 

' 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

. 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM it SOR. 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

48790 

48790 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

75000 

37500 

37500 

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

Page 2

g 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

) 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in OAKLAND 

County. 

2. 

Parcel Number: 96-17-28-329-028 (see mui parcel form) 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

48790 

48790 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

75000 

37500 

37500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 3

MTT Docket No, 26-002466 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitione| 

sentative or, if none, Petitioner: 

Printed Name: 

a, SAD 

Date: 

7720 = 

Signature of Respondent's authorized representative: 

"4 

te 

. 

Printed mv, Jennd 

Any L 

Date: __ © 

aalae

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002466

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Highland (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jenny

M.I. 

Last Name

Angle

Firm Name (if any)

WCA Assessing

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

49045 Pontiac Trail

City or Town

Wixom

State

Michigan

ZIP Code

48393

Telephone Number

(313)500-1619

E-mail Address

wixominfo@wcaassessing.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

After review of sales, Respondent agrees to a reduction and agreed to a stipulation with Petitioner

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

96-17-28-329-028

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

48790

Current Taxable Value as established by the Board of Review:

48790

What do you believe is the fair market value?

75000

What do you believe is the taxable value?

37500

 

 

Valuation Information:

Parcel Identification Number:

96-17-28-329-029

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

48790

Current Taxable Value as established by the Board of Review:

48790

What do you believe is the fair market value?

75000

What do you believe is the taxable value?

37500

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Jenny Angle

Attorney or Authorized Agent’s Signature:

/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

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

Pine Cove Investments LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-002466

City Of Wixom,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on July 7, 2026 and finds that a consent judgment can only be entered if 

a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. 

Because no answer has been filed in this case, the stipulation cannot be entered at this 

time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: July 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

Pine Cove Investments LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-002466

City Of Wixom,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on July 7, 2026 and finds that a consent judgment can only be entered if 

a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. 

Because no answer has been filed in this case, the stipulation cannot be entered at this 

time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: July 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

Pine Cove Investments LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-002466

City Of Wixom,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on July 7, 2026 and finds that a consent judgment can only be entered if 

a stipulation is filed after the filing of a petition and answer. See TTR 253 and 283. 

Because no answer has been filed in this case, the stipulation cannot be entered at this 

time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: July 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,

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Page 1

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Tanshio 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

. 

' 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

. 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM it SOR. 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

48790 

48790 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

96-17-28-329-029 

75000 

37500 

37500 

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

Page 2

g 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PINE COVE INVESTMENTS LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002466 

CITY OF WIXOM 

) 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in OAKLAND 

County. 

2. 

Parcel Number: 96-17-28-329-028 (see mui parcel form) 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

48790 

48790 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

75000 

37500 

37500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 3

MTT Docket No, 26-002466 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitione| 

sentative or, if none, Petitioner: 

Printed Name: 

a, SAD 

Date: 

7720 = 

Signature of Respondent's authorized representative: 

"4 

te 

. 

Printed mv, Jennd 

Any L 

Date: __ © 

aalae

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002466

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Scan

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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 

Tranlnfo:d606 

P6121950-1 0/15/% 

Chih: 

1060 

Ant: $150.00 

MAY 19 zs {ER 

ID: 

FINE COVE TNUESTHENTS LLC 

wit 1IGAN TAX TRIBU 

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 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

PINE COVE INVESTMENTS LLC 

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

3596 WEST MAPLE ROAD #230 

City or Town 

State 

ZIP Code 

BLOOMFIELD HILLS 

Mi 

48301 

Telephone Number 548-882-2543 

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

HAYTHAM@PINECOVEBUILDING.COM 

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

First Name 

M.I. 

Last Name 

HAYTHAM 

OBEID 

Firm Name (if any) 

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

SAME 

City or Town 

State 

ZIP Code 

Telephone Number SAM E 

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

SAME 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

[1] No 

2 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1591 CHANTICLAIR CIRCLE 

City or Town 

County 

State 

ZIP Code 

WIXOM

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

[J uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| PURCHASED THIS AND THE ADJOINING LOT (1591 AND 1599 CHANTICLAIR, 

WIXOM) FOR $150,000 OR $75,000 PER LOT IN JUNE 2025. ANOTHER NEARBY 

VACANT LOT (2015 LAMELLA, WIXOM) SOLD FOR $65,000 IN JUNE 2025. THESE 

2 SALES IS SUFFICIENT CAUSE TO MAINTAIN THAT THE LOTS IN QUESTION 

SHOULD BE TAXED AT THE $35,000 VALUATION 

| AM PROPOSING. 

Section 6: Jurisdictional Issues 

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

Yes 

|| No 

If Yes, check which BOR you attended: 

March 

O July 

O December 

If No, please check the applicable reason(s): 

O 

Not required to attend 

0 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 

0 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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 Number 

96-1 7-28-329-028 

Classification of Property: 

Real 

Personal [] (check one) 

Agricultural 

1 

Commercial 

0 

Industrial [J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

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: 48,790 

48,790 

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

70,000 

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

What do you believe is the taxable value? (cannot exceed 

value by .5) 

35,000 

assessed value) 35,000 

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? 

O Yes 

[| No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If 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 

If 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

Page 4

ST

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

Pine Cove Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002466

City Of Wixom,

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: June 26, 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

Pine Cove Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002466

City Of Wixom,

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: June 26, 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 

Tranlnfo:d606 

P6121950-1 0/15/% 

Chih: 

1060 

Ant: $150.00 

MAY 19 zs {ER 

ID: 

FINE COVE TNUESTHENTS LLC 

wit 1IGAN TAX TRIBU 

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 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

PINE COVE INVESTMENTS LLC 

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

3596 WEST MAPLE ROAD #230 

City or Town 

State 

ZIP Code 

BLOOMFIELD HILLS 

Mi 

48301 

Telephone Number 548-882-2543 

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

HAYTHAM@PINECOVEBUILDING.COM 

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

First Name 

M.I. 

Last Name 

HAYTHAM 

OBEID 

Firm Name (if any) 

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

SAME 

City or Town 

State 

ZIP Code 

Telephone Number SAM E 

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

SAME 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

[1] No 

2 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1591 CHANTICLAIR CIRCLE 

City or Town 

County 

State 

ZIP Code 

WIXOM

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

[J uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| PURCHASED THIS AND THE ADJOINING LOT (1591 AND 1599 CHANTICLAIR, 

WIXOM) FOR $150,000 OR $75,000 PER LOT IN JUNE 2025. ANOTHER NEARBY 

VACANT LOT (2015 LAMELLA, WIXOM) SOLD FOR $65,000 IN JUNE 2025. THESE 

2 SALES IS SUFFICIENT CAUSE TO MAINTAIN THAT THE LOTS IN QUESTION 

SHOULD BE TAXED AT THE $35,000 VALUATION 

| AM PROPOSING. 

Section 6: Jurisdictional Issues 

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

Yes 

|| No 

If Yes, check which BOR you attended: 

March 

O July 

O December 

If No, please check the applicable reason(s): 

O 

Not required to attend 

0 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 

0 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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 Number 

96-1 7-28-329-028 

Classification of Property: 

Real 

Personal [] (check one) 

Agricultural 

1 

Commercial 

0 

Industrial [J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

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: 48,790 

48,790 

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

70,000 

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

What do you believe is the taxable value? (cannot exceed 

value by .5) 

35,000 

assessed value) 35,000 

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? 

O Yes 

[| No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If 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 

If 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

Page 4

ST

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.