Randy Ayyar Petitioner V Township Of Waterford Respondent

Page 1

Valuation Report

DB:

Assessing-26

10/05/2026

02:42 PM

 103,400 103,400 103,400 103,400 103,400 103,400

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 5,190 0 0 0 14,870 9,680

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 98,210 98,210 98,210 98,210 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 0.00

2026 Est. T.C.V. W -99-12-000-340 = 206,798

Total Cost New= 386,028 TCV= 206,798 Assessed Value= 103,400

Solar Energy 0 100 0

15 & 16. Cable, Utility & Cellular Assets 0 TBL 0

14. Construction in Progress 0 50 0

13. Idle Equipment 0 TBL 0

 Section O. Rental Information 0 100 0

 Section N. Buildings on Leased Land 0 TBL 0

 Section M. Leasehold Improvements 107,760 TBL 29,095

 Section I. Qualified Personal Property 0 100 0

 Section H. Assessable Tools 0 100 0

 Section G. Other Assessable Personal Property 0 100 0

Pages 3 to 4. Other Personal Property Claimed Value Depr Depr.Value

TCV-> 29,095 

Total 107,760 

Prior 

2015 107,760*27%

During Improvements

Bought Leasehold

TCV-> 12,989 160,683 

Total 18,825 246,847 

Prior 

2016 TCV-> 4,031 

2017 Total 12,596 

2021 37,821*54% 2021 

2022 80,104*60% 2022 

2023 18,825*69% 64,249*67% 2023 12,596*32%

2024 64,673*76% 2024 

During & Fixtures & Equipment During Equipment

Bought Furniture Machinery Bought Computer

 << 2026 Statement (Current Year Statement) >> 

Map #: POST Township of Waterford WATERFORD, MI 48328 

Property Class: 251 4399 HIGHLAND RD 

W -99-12-000-340 2026 Est. T.C.V. WATERFORD DONUTS INC.

Page 2

Assessor's Copy 

This form must be completed 

and returned to the assessor b! 

February 20, 2025. 

Michigan Department of Treasury 

RoE under 

huthority 

of 

Public Act 206 of 1893, 

So 1200 

u 

under authority 

of 

Public 

[¢] 

=] 

2- 

= 

Approved by the Stat Tax Commission August 20, 2024. 

99-12-000-340 

L-4175 

2025 Personal Property Statement 

(As of 12-31 -24) 

Location(s) of Personal Property Reported on This Statement. 

FROM: (Nam& and Address of Assessor) 

LIST ALL LOCATIONS. Attach additional sheets if necessary. 

Waterford Twp. 

Assessor's Office 

aril 

= 

Date of Organization 

[Date Business Began at 

Square Feet 

5200 Civic Center Drive 

above location 

Occupied 

Waterford, MI 48329 

SHAS 

Em 

Assumed Names Used by Legal Entity, if any 

IP OF WATERFORD 

Names of Owner(s) or Partners 

TO: (Name and Address of Taxpayer) 

< 

(If sole proprietorship or partnership) 

DUNKIN DONUTS 

FEB 07 205 

4399 HIGHLAND ROAD 

If Sole Proprietorship, Taxpayer's Residential Address 

WATERFORD, MI 48329 

Legal Name of Taxpayer 

Le 

WATERFORD DONUTS INC. 

Preparer's Name, Address and Telephone Number and E-mail address 

| Check One Only: 

Address Where Personal Property Records are Kept 

HOLLANDER, ELLISON & ASSOCIATES., P.C. 

O Sole Proprietorship 

6960 ORCHARD LAKE ROAD, WEST BLOOMFIELD, MI 4 

6960 ORCHARD LAKE RD., SUITE 235 

[| Partnership 

Name of Person in Charge of Records | Taxpayer Telephone No. 

WEST BLOOMFIELD, MI 48322 

Phone: (248)626-1000 

[| Limited Liability Co. 

TERRY ELLISON CPA 

(248)417-2529 

Corporation 

Description of Taxpayer's Business Activity and NAICS Code 

Mi ID# 

COFFEE AND DONUTS RETAIL 

NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO MCL 211.9m AND 

MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located no later than February 20, 2025. 

Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to

Page 3

632

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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

OTHER EXEMPTION

*Do not use this form for PRE, QAE, Poverty, or Disabled Veteran’s Exemptions*

MTT DOCKET NO. 26-002464

Respondent’s Contact Information:

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Waterford (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

Tyler

M.I.

Last Name

Longmeyer

Firm Name (if any)

Waterford

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

5200 Civic Center Dr

City or Town

Waterford

State

 Michigan

ZIP Code

48329

Telephone Number

248-674-6231

E-mail Address

tlongmeyer@waterfordmi.gov

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining?

N/A

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

Classification of Property: Personal (check one)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Commercial (check one)

Please Explain the Reason for this Appeal:

Respondent contends property has been assessed in a fair and uniform manner and will present evidence to support said claim.

Jurisdictional Issues:

List the exemption appealed and the statutory authority for the exemption being appealed:

Small Business Property Tax Exemption

What action prompted this appeal:

Value was over $180,000

If applicable, check which Board of Review issued a denial:

March

List the date the denial was issued:

2026-03-11

List the year(s) denied:

2026

 

Valuation Information for Each Parcel under Appeal

Parcel Number:

W-99-12-000-340

Current Classification of Property: Personal (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

103400

Current Taxable Value as established by the Board of Review:

103400

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

Respondent’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

/s/ Tyler Longmeyer 

Attorney or Authorized Agent’s Signature:

/s/

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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

Randy Ayyar, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002464

Township Of Waterford,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on July 30, 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: October 5, 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

Randy Ayyar

4399 Highland Rd

Waterford , MI 48328

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

Randy Ayyar, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002464

Township Of Waterford,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on July 30, 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: October 5, 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

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Page 1

Michigan Department of wu 5 

618 (Rev. 11-12) 

Petition to Board of Review 

Sv 

L-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 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

: 

. 

Petitioner's Name 

(If Other than Owner. Please Print 

or Type) 

Randy Ayyar 

: 

Township or City 

: 

County 

Waterford Twp 

. 

Oakland 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

99-12-009-340 

Protested Item 

[| Assessed Value 

[*] Tentative Taxable Value 

[] Classification 

[] Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

perty 

Exemp 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$0 

$0 

2026 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

Ol Agricultural 

0 Industrial 

O Timber Cutover 

O Utility (Personal Property Only) 

[J commercial 

[] Residential 

[7] Developmental 

‘ 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

. 

exemption requested) 

: 

4. REASON FOR PROTEST 

. 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

Denial stated there was remaining leasehold improvements of $29,095 dating from 2015. We have no record of these 

leasehold improvements and the value should be zero and the 5076 exemption should be accepted. We would be at 

$177,000 in terms of value of property without this leasehold error. 

vo 

CERTIFICATION 

~~ 

Signature 

} 

Date 

ras 

3/11/2026. 

Address 

Phone Number 

4399 Highland RD, Waterford MI 48328 

(248) 825-9855 

www.michigan.gov/treasury 

; 

- 

—- 

.

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Di 

ition by Board of Review. The Board of Review must state the reason for its action helow. 

[X Denied 

[| Assessed Value Changed From 

| _

Page 3

Fi

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Page 1

CHARTER TWP OF WATERFORD 

5200 CIVIC CENTER DRIVE 

WATERFORD 

MI 48329-3773 

WATERFORD DONUTS INC. 

DBA DUNKIN DONUTS/BASKIN ROBINS 

4399 HIGHLAND RD 

WATERFORD MI 48328 

PARCEL IDENTIFICATION # 

W -99-12-000-340 

BOARD OF REVIEW PETITION #: 

045 

---NOTICE OF BOARD OF REVIEW ACTION--- 

The Board of Review has examined your 2026 Assessed Value and/or Capped Value and 

has made the following decision: 

2026 

Assessed Value From: 

$103,400 

2026 

Assessed Value To: 

$103,400 

2026 

Taxable Value From: 

$103,400 

2026 

Taxable Value To: 

$103,400 

Board of Review reason (code) 095 

Board of Review Comment 

/naccurate docs. 

The 2026 Capped Value formula is the 2025 Taxable Value, minus Losses, increased by the 

Inflation Rate Multiplier of 1.027%, plus Additions. Taxable Value is the lower of Assessed Value 

or Capped Value unless there was a transfer of ownership in 2025. Your Taxes are levied on the 

Taxable Value. 

Further appeal of valuation may be made to the Michigan Tax Tribunal, PO Box 30232, Lansing MI 

48909, https://www.michigan.gov/taxtrib. The final date for filing a valuation appeal is: 

MAY 31ST OF THE CURRENT YEAR 

CHARTER TWP OF WATERFORD 

Board of Review

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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: 26-002464

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: 9912000340 MBOR Letter

Document Type: Response to Order

Attachment File Name: 9912000340 MBOR Results

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 

Randy Ayyar, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002464 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On July 10, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on June 26, 2026. In the motion, Petitioner 

states that the Order of Dismissal improperly claimed that the petition was not filed by 

the May 31, 2026 deadline, as the petition filing fee was cashed on May 19, 2026. 

Further, this appeal is regarding the 2026 tax year, and listing the 2025 tax year on the 

petition was a clerical error. 

 

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

demonstrated 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 Specifically, Petitioner timely filed a claim regarding the valuation of the 

subject property for the 2026 tax year pursuant to MCL 205.735a. As such, Petitioner’s 

valuation claim for the 2026 tax year shall be reinstated. 

 

However, the Tribunal notes that Petitioner attached a copy of an Assessor Denial of 

Request for Exemption as Eligible Personal Property (Small Business Taxpayer 

Exemption) regarding the subject parcel with the motion. Denials of a claim of 

exemption under MCL 211.9o must be appealed to the March Board of Review under 

MCL 211.30 before the Tribunal can acquire jurisdiction to review such a denial.2 

Petitioner has failed to provide the Tribunal with a copy of the notice giving rise to the 

appeal regarding the denial of the exemption (i.e., March Board of Review decision). As 

a result, the appeal regarding the denial of the exemption is not properly pending. 

Petitioner must provide a copy of the March Board of Review decision within 14 days of 

the entry of this order. Therefore, 

 

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 Id.

Page 2

MTT Docket No. 26-002464 

Page 2 of 2 

 

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

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner shall file a copy of the March Board of 

Review Decision within 14 days of the entry of this order.3 If there is no March Board of 

Review Decision, Petitioner shall file documentation indicating as such. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

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

 

IT IS FURTHER ORDERED that Respondent shall file an answer within 28 days of the 

entry of this order. 

 

Failure to comply with this order will result in Respondent being held in default.4 

 

 

Entered: July 30, 2026 

 

 

 

 

By: /s/ Joshua M.

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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 

Randy Ayyar, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002464 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On July 10, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on June 26, 2026. In the motion, Petitioner 

states that the Order of Dismissal improperly claimed that the petition was not filed by 

the May 31, 2026 deadline, as the petition filing fee was cashed on May 19, 2026. 

Further, this appeal is regarding the 2026 tax year, and listing the 2025 tax year on the 

petition was a clerical error. 

 

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

demonstrated 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 Specifically, Petitioner timely filed a claim regarding the valuation of the 

subject property for the 2026 tax year pursuant to MCL 205.735a. As such, Petitioner’s 

valuation claim for the 2026 tax year shall be reinstated. 

 

However, the Tribunal notes that Petitioner attached a copy of an Assessor Denial of 

Request for Exemption as Eligible Personal Property (Small Business Taxpayer 

Exemption) regarding the subject parcel with the motion. Denials of a claim of 

exemption under MCL 211.9o must be appealed to the March Board of Review under 

MCL 211.30 before the Tribunal can acquire jurisdiction to review such a denial.2 

Petitioner has failed to provide the Tribunal with a copy of the notice giving rise to the 

appeal regarding the denial of the exemption (i.e., March Board of Review decision). As 

a result, the appeal regarding the denial of the exemption is not properly pending. 

Petitioner must provide a copy of the March Board of Review decision within 14 days of 

the entry of this order. Therefore, 

 

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 Id.

Page 2

MTT Docket No. 26-002464 

Page 2 of 2 

 

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

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner shall file a copy of the March Board of 

Review Decision within 14 days of the entry of this order.3 If there is no March Board of 

Review Decision, Petitioner shall file documentation indicating as such. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

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

 

IT IS FURTHER ORDERED that Respondent shall file an answer within 28 days of the 

entry of this order. 

 

Failure to comply with this order will result in Respondent being held in default.4 

 

 

Entered: July 30, 2026 

 

 

 

 

By: /s/ Joshua M.

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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 

Randy Ayyar, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002464 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On July 10, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on June 26, 2026. In the motion, Petitioner 

states that the Order of Dismissal improperly claimed that the petition was not filed by 

the May 31, 2026 deadline, as the petition filing fee was cashed on May 19, 2026. 

Further, this appeal is regarding the 2026 tax year, and listing the 2025 tax year on the 

petition was a clerical error. 

 

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

demonstrated 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 Specifically, Petitioner timely filed a claim regarding the valuation of the 

subject property for the 2026 tax year pursuant to MCL 205.735a. As such, Petitioner’s 

valuation claim for the 2026 tax year shall be reinstated. 

 

However, the Tribunal notes that Petitioner attached a copy of an Assessor Denial of 

Request for Exemption as Eligible Personal Property (Small Business Taxpayer 

Exemption) regarding the subject parcel with the motion. Denials of a claim of 

exemption under MCL 211.9o must be appealed to the March Board of Review under 

MCL 211.30 before the Tribunal can acquire jurisdiction to review such a denial.2 

Petitioner has failed to provide the Tribunal with a copy of the notice giving rise to the 

appeal regarding the denial of the exemption (i.e., March Board of Review decision). As 

a result, the appeal regarding the denial of the exemption is not properly pending. 

Petitioner must provide a copy of the March Board of Review decision within 14 days of 

the entry of this order. Therefore, 

 

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 Id.

Page 2

MTT Docket No. 26-002464 

Page 2 of 2 

 

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

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner shall file a copy of the March Board of 

Review Decision within 14 days of the entry of this order.3 If there is no March Board of 

Review Decision, Petitioner shall file documentation indicating as such. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

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

 

IT IS FURTHER ORDERED that Respondent shall file an answer within 28 days of the 

entry of this order. 

 

Failure to comply with this order will result in Respondent being held in default.4 

 

 

Entered: July 30, 2026 

 

 

 

 

By: /s/ Joshua M.

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Page 1

Parcel No\y_99-12-000-340 

Assessor Denial of Request for Exemption as Eligible Personal Property 

(Small Business Taxpayer Exemption) MCL 211.90 

Issued under the authority of the General Property Tax Act, Public Act 206 of 1893, as amended. 

The Assessor is required to deny the Eligible Personal Property (Small Business Taxpayer) Exemption for personal property that is determined not 

to meet the eligibility requirements of MCL 211.90. The assessor may deny a claim for exemption for the current year and/or any of the immediately 

preceding 3 years. 

A denial may only be issued by the assessor when a fully complete and timely filed Form 5076 is received by the local unit of 

government where the personal property is located. 

Forms that are not timely filed or fully completed are not considered a denial but rather a failure 

to properly claim the exemption. 

Part 1: Local Unit of Government Information (Provide information where the personal property is located.) 

i 

Name of Local Unit of Government where the Personal Property is Located 

Waterford 

City 

Township 

Village 

County 

Waterford 

Oakland 

Street Address 

City 

State 

Zip Code 

5200 Civic Center Dr 

Waterford 

Mi 

48329 

List the Physical Address(es) Where Personal Property is Located within the City or Township (attach additional pages as necessary) 

4399 Highland Rd, Waterford, MI 48328 

Part 2: Taxpayer information (Provide information for the taxpayer who filed Form 5076.) 

7 

Thi 

SH 

TTR 

Taxpayer Name 

Name of Company Owner 

Waterford Donuts Inc. 

Name of Contact Person 

Phone Number 

Terry Ellison 

248-626-1000 

Street Number 

City, State, ZIP Code 

6960 Orchard Lake Rd 

West Bloomfield, MI 48322 

FEIN Number 

Year(s) for which the Form 5076 was Filed with Local Unit 

2026 

Part 3: Reason for Denial of Eligible Personal Property Exemption (The assessor must notify the taxpayer of the denial and their right 

of appeal and request that Form 632, Personal Property Statement be filed. 

In the absence of a completed Form 632, assessors are advised to 

use the best information available to estimate the assessment. A separate Form 5379, Assessor Affidavit to Correct Taxable Value After a Denial 

of EPP Granted Pursuant to MCL 211.90 must be filed with the taxpayer each assessment year a denial is entered.) 

The Small Business Taxpayer Exemption is being denied for the following reason(s): 

The personal property for which the Eligible Personal Property (Small Business Taxpayer) Exemption was claimed was not classified, or would not 

have been classified, as commercial personal property or industrial personal property, as defined 

in MCL 211.34c, for the assessment year in 

question. This denial reason applies to the following assessment year(s): 

The true cash value of the personal property owned, leased or possessed by the taxpayer within the local tax collecting unit was $180,000 or 

more. This denial reason applies to the following assessment year(s): 

2026 

The true cash value of the personal property owned, leased or possessed by a related entity to the taxpayer, when combined with the true cash 

value of the personal property which 

is owned, leased or possessed by the taxpayer, within the local tax collecting unit was $180,000 or 

more. 

This denial reason applies to the following assessment year(s): 

it has been determined that the personal property in question is ieased to or used by a person that previously owned the property or a person that, 

directly or indirectly, controls, is controlled

Page 2

N

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Page 1

E 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Randy /yyar 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 002464 

Township of Waterford 

, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 

MTT Docket No. 26 002464 

2. 

Good cause exists to grant reconsideration because: 

Order of Dismissal claimed petition was not filed by May 31, 2026. However the $250 

check payable to the State of Michigan was cashed on May 19, 2026. Also this appeal is 

for tax year 2026 but the petition form mentioned 2025 but was supposed to list 2026 

instead. 

3. 

lask this Tribunal to grant my request for reconsideration. 

Vi 

Party/Represefitative (sign here) 

Randy Ayyar 

[Print/type name of person signing] 

I certify that on this date 

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

opposing party or their representative. 

2/fzsze 

a 

Date 

(sign here) 

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

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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: 26-002464

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

Party Filing Document 

Petitioner

Files

Document Type: Motion for Reconsideration

Attachment File Name: CCF07102026_0001

Document Type: Evidence

Attachment File Name: CCF07102026

Document Type: Evidence

Attachment File Name: CCF07092026

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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Page 1

Huntington Online Viewer 

[Huntington customers can access check images for free through Online Banking - Enroll Now! 

mE 

EEEE 

SECURITY FEATURES INCLUCETRUE WATERMARK PAPERJHEAT SENSITIVE ICON AND FOILHOLOGRA 

Wr RelA 

2d 

: 

WATERFORD DONUTS INC 

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4399 HIGHLAND 

RO 

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WATERFORD, MI 48328-2141 

Ham 

i 

“1 

Security Features Included 

[=D Delais 

on Back. = TE 

[ he, Shake 

of 

Midigan, 

: ws badecd O04 ¢ So 

; FOR W-99-12= 000-340 

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92/81/29 

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s11205 . 600

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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

Randy Ayyar, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002464

Township Of Waterford,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 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 

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-002464

Page 2 of 4

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: 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 3

Randy Ayyar

4399 Highland Rd

Waterford , MI 48328

Page 4

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

Page 5

MTT

Page 6

STA

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Page 1

RECEIVED 

MAY 1 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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.L 

Last Name/Company Name 

RANDY 

AYYAR 

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

4399 HIGHLAND ROAD 

City or Town 

State 

Zip Code 

WATERFORD 

Ml 

48328 

Telephone Number) 

4 8.805-9855 

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

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

First Name 

MI 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Tetephone Number 

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

Section 3: Subject Property Information +usetne multipie parcel form for additional, contigiious parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4398 HIGHLAND ROAD 

City or Town 

County 

State 

ZIP Code 

WATERFORD 

OAKLAND 

Mi 

48328

Page 2

STATE OF MICHIGAN 

TR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

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

al that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

CITY OF WATERFORD REINSTATED SECTION M- LEASEHOLD IMPROVEMENTS 

FROM TAX YEAR 2015 FOR THE CURRENT PERSONAL PROPERTY TAX FILING. 

THE LEASEHOLDS FROM 2015 NO LONGER EXIST - THAT IS WHY THEY WERE 

NOT INCLUDED ON ORIGINAL FILING. 

PER NEW RULES FOR LEASEHOLD IMPROVEMENTS- THE IMPROVEMENTS DO 

NOT FALL UNDER THE REQUIREMENT. 

Section 6: Jurisdictional Issues 

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

[| No 

if Yes, check which BOR you 

attended: Bil March 

[| July 

[] December 

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

O 

Not required to attend 

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 

(] Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

if you checked “other” above, explain: 

APPEALED VIA EMAIL TO CITY OF WATERFORD

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel NUMER 

A-9 91 2-000-340 

Classification of Property: 

Real] 

Personal [d (check one) 

Agricultural 0 

Commercial 

[J 

Industrial 3 

Residential 

(0 

 Timber-Cutover (1 ~~ Developmental [1 Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable

Page 4

Hm

Page 5

MET

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

Randy Ayyar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002464

Township Of Waterford,

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

Randy Ayyar

4399 Highland Rd

Waterford , MI 48328

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

Randy Ayyar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002464

Township Of Waterford,

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 

MAY 1 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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.L 

Last Name/Company Name 

RANDY 

AYYAR 

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

4399 HIGHLAND ROAD 

City or Town 

State 

Zip Code 

WATERFORD 

Ml 

48328 

Telephone Number) 

4 8.805-9855 

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

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

First Name 

MI 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Tetephone Number 

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

Section 3: Subject Property Information +usetne multipie parcel form for additional, contigiious parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4398 HIGHLAND ROAD 

City or Town 

County 

State 

ZIP Code 

WATERFORD 

OAKLAND 

Mi 

48328

Page 2

STATE OF MICHIGAN 

TR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

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

al that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

CITY OF WATERFORD REINSTATED SECTION M- LEASEHOLD IMPROVEMENTS 

FROM TAX YEAR 2015 FOR THE CURRENT PERSONAL PROPERTY TAX FILING. 

THE LEASEHOLDS FROM 2015 NO LONGER EXIST - THAT IS WHY THEY WERE 

NOT INCLUDED ON ORIGINAL FILING. 

PER NEW RULES FOR LEASEHOLD IMPROVEMENTS- THE IMPROVEMENTS DO 

NOT FALL UNDER THE REQUIREMENT. 

Section 6: Jurisdictional Issues 

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

[| No 

if Yes, check which BOR you 

attended: Bil March 

[| July 

[] December 

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

O 

Not required to attend 

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 

(] Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

if you checked “other” above, explain: 

APPEALED VIA EMAIL TO CITY OF WATERFORD

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel NUMER 

A-9 91 2-000-340 

Classification of Property: 

Real] 

Personal [d (check one) 

Agricultural 0 

Commercial 

[J 

Industrial 3 

Residential 

(0 

 Timber-Cutover (1 ~~ Developmental [1 Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable

Page 4

Hm

Page 5

MET

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.