Record Finder / 24-003606-TT
Michigan
Reenlee P Korach, Petitioner V Township Of Iron River, Respondent
- Petitioner
- Reenlee P Korach
- Respondent
- Township Of Iron River
Case overview
- Docket number
- 24-003606-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Iron
- Judge
- Grinnell, Jason C.
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 33 | Order Dismissing Tax Year 2025 | Not recorded | Not recorded | 12/02/2025 | Not recorded | Download |
| 32 | Final Opinion and Judgment | Not recorded | Not recorded | 12/02/2025 | Not recorded | Download |
| 31 | Evidence was received. | RESP | Not recorded | 11/01/2025 | Not recorded | Download |
| 30 | Hearing Completed | Not recorded | Not recorded | 10/29/2025 | Not recorded | Not recorded |
| 29 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 09/30/2025 | Not recorded | Download |
| 28 | Evidence was received. | RESP | Not recorded | 09/30/2025 | Not recorded | Download |
| 27 | Evidence was received. | RESP | Not recorded | 09/30/2025 | Not recorded | Download |
| 26 | Evidence was received. | RESP | Not recorded | 09/30/2025 | Not recorded | Download |
| 25 | Notice of Hearing | Not recorded | Not recorded | 08/26/2025 | Not recorded | Download |
| 24 | A hearing has been scheduled | Not recorded | Not recorded | 08/26/2025 | Not recorded | Not recorded |
| 23 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 03/10/2025 | Not recorded | Download |
| 22 | Order Setting Aside R Default | Not recorded | Not recorded | 03/11/2025 | Not recorded | Download |
| 21 | Notice of Filing | Not recorded | Not recorded | 03/11/2025 | Not recorded | Download |
| 20 | Answer was received | Not recorded | Not recorded | 03/05/2025 | Not recorded | Download |
| 19 | Order Holding Party in Default | Not recorded | Not recorded | 02/27/2025 | Not recorded | Download |
| 18 | Order Requiring Information | Not recorded | Not recorded | 02/21/2025 | Not recorded | Download |
| 17 | Order Updating Docket | Not recorded | Not recorded | 02/21/2025 | Not recorded | Download |
| 16 | Order Setting Aside P Default | Not recorded | 4 | 02/21/2025 | Not recorded | Download |
| 15 | Order Reinstating Case | Not recorded | Not recorded | 02/21/2025 | Not recorded | Download |
| 14 | Granted | PET | 8 | 02/21/2025 | Not recorded | Download |
| 13 | Order granting Motion. | Not recorded | 8 | 02/21/2025 | Not recorded | Download |
| 12 | Response to Order | PET | 11 | 02/06/2025 | Not recorded | Download |
| 11 | Notice of No Action | Not recorded | Not recorded | 01/22/2025 | Not recorded | Download |
| 10 | A request for in-person hearing was filed. | PET | Not recorded | 01/03/2025 | Not recorded | Download |
| 9 | Amended Petition | PET | Not recorded | 01/03/2025 | Not recorded | Download |
| 8 | Motion for Reconsideration was received. | PET | Not recorded | 01/03/2025 | $25.00 | Download |
| 7 | Order of Dismissal | Not recorded | Not recorded | 12/05/2024 | Not recorded | Download |
| 6 | Order extending default | Not recorded | Not recorded | 11/06/2024 | Not recorded | Download |
| 5 | Appearance | PET | Not recorded | 10/21/2024 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/02/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/27/2024 | $125.00 | Download |
Documents
24-003606.pdfRead complete document text →
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION MTT Docket No. 24-003606 v Case Type: Valuation Iron River Township, Presiding Judge Respondent. Jason C. Grinnell FINAL OPINION AND JUDGMENT ORDER DISMISSING TAX YEAR 2025 Location of Hearing: Crystal Falls, Michigan Hearing Held on: October 29, 2025 Appearances on Behalf of Petitioner: Reenlee Korach and Dawn Pisoni Appearances on Behalf of Respondent: Heather Casagranda, Assessor SUMMARY OF JUDGMENT The subject property’s true cash value (TCV), state equalized value (SEV), and taxable value (TV), for the tax year at issue, shall be as follows: Parcel Number: 004-070-003-00 Year TCV SEV TV 2024 $22,750 $11,375 $11,375 PROCEDURAL HISTORY Petitioner was required to protest the subject property’s assessment to the Board of Review (BOR). Petitioner protested the subject property’s assessment to the 2024 March BOR. The March BOR lowered the assessed value (AV) and TV from $32,000 to $30,500. Petitioner filed a petition with the Tribunal on June 27, 2024, and an amended petition on January 3, 2025. Petitioner’s amended petition appeals the TCV and TV of Parcel No. 004-070-003-00. Respondent filed an answer on March 5, 2025.
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MTT Docket No. 24-003606 Page 2 of 8 The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at issue is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s assessment for the 2025 tax year
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION MTT Docket No. 24-003606 v Case Type: Valuation Iron River Township, Presiding Judge Respondent. Jason C. Grinnell FINAL OPINION AND JUDGMENT ORDER DISMISSING TAX YEAR 2025 Location of Hearing: Crystal Falls, Michigan Hearing Held on: October 29, 2025 Appearances on Behalf of Petitioner: Reenlee Korach and Dawn Pisoni Appearances on Behalf of Respondent: Heather Casagranda, Assessor SUMMARY OF JUDGMENT The subject property’s true cash value (TCV), state equalized value (SEV), and taxable value (TV), for the tax year at issue, shall be as follows: Parcel Number: 004-070-003-00 Year TCV SEV TV 2024 $22,750 $11,375 $11,375 PROCEDURAL HISTORY Petitioner was required to protest the subject property’s assessment to the Board of Review (BOR). Petitioner protested the subject property’s assessment to the 2024 March BOR. The March BOR lowered the assessed value (AV) and TV from $32,000 to $30,500. Petitioner filed a petition with the Tribunal on June 27, 2024, and an amended petition on January 3, 2025. Petitioner’s amended petition appeals the TCV and TV of Parcel No. 004-070-003-00. Respondent filed an answer on March 5, 2025.
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MTT Docket No. 24-003606 Page 2 of 8 The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at issue is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s assessment for the 2025 tax year
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MT
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Korach 006-005-00 PRC 2025.pdfRead complete document text →
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Printed on 11/01/2025 Parcel Number: 004-006-005-00 Jurisdiction: IRON RIVER TOWNSHIP County: Alcona Grantor Grantee Sale Price Sale Date Inst. Type Terms of Sale Liber & Page Verified By Prcnt. Trans. KORACH REENLEE P ETAL KORACH REENLEE P 0 01/21/2021 QC 09-FAMILY 795-415 DEED KORACH PETER & BERNICE KORACH RENLEE P ETAL 0 04/26/1994 WD 21-NOT USED/OTHER 271-499 NOT VERIFIED Property Address 221 HIETANEN ROAD Owner's Name/Address KORACH REENLEE P W8134 SUNSET DRIVE IRON MOUNTAIN, MI 49801 Tax Description SEC 6 T43N R35W NE 1/4 OF NW 1/4 Comments/Influences Class: AGRICULTURAL-IMPR Zoning: TWP W Building Permit(s) Date Number Status School: WEST IRON COUNTY SCH DIST GARAGE 09/15/2023 22-004-020 P.R.E. 75% 11/09/2024 Qual. Ag. MAP #: 2025 Est TCV 224,246 TCV/TFA: 205.35 X Improved Vacant Public Improvements Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Topography of Site Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Who When What HC 11/23/2024 INSPECTED Land Value Estimates for Land Table 100.AGRICULTURE * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value Acre Table 1 39.760 Acres 1,172 100.000 46,611 39.76 Total Acres Total Est. Land Value = 46,611 Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 6.36 336 80 1,710 Shed: Wood Frame 18.80 480 60 5,414 Total Estimated Land Improvements True Cash Value = 7,124 Year Land Value Building Value Assessed Value Board of Review Tribunal/ Other Taxable Value 2025 23,310 88,810 112,120 112,120M 68,115C 2024 32,000 96,310 128,310 128,310M 73,113C 2023 25,400 47,900 73,300 29,671C 2022 23,900 43,500 67,400 28,259C
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Parcel Number: 004-006-005-00 Printed on 11/01/2025 *** Information herein deemed reliable but not guaranteed***
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Residential Building 1 of 2 Parcel
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Pa
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3606 POS.pdfRead complete document text →
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AA AN STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Korach, Reenlee , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No| 24-003606 Iron River Townshp : Respondent(s) PROOF OF SERVICE Heather Casagranda states that on 10/1/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the evidence relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Reenlee Korach \W8134 Sunset Dr. Iron Mountain, MI 49801 | Str Colpihon [Signature of person who is servingfmailing copy] Heather Casagranda [Print/type name of person serving/mailing copy] 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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2024 land values.pdfRead complete document text →
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Detailed Land Table Printout Page: DB: Irt 2024 12/10/2024 11:57 AM 1/2 Rates/Values for Neighborhood ,.,, Last Edited: 07/22/2023 Unit: 004 - IRON RIVER TWP 2.5 Acre: 9,000 7 Acre: 18,200 25 Acre: 50,000 100 Acre: 120,000 2 Acre: 7,400 5 Acre: 14,000 20 Acre: 42,000 50 Acre: 70,000 1.5 Acre: 5,700 4 Acre: 13,200 15 Acre: 33,000 40 Acre: 64,000 1 Acre: 4,000 3 Acre: 10,500 10 Acre: 24,000 30 Acre: 54,000 Values for Acreage Table 1: 'LAND VALUE' Standard Frontage: 300 Standard Depth : 500 Frontage 'H': Description: 'RIVER ' FF Rate: 60 Standard Frontage: 0 Standard Depth : 300 Frontage 'A': Description: 'FRONTAGE ' FF Rate: 40 Frontages: Rates/Values for Neighborhood 1.RURAL, Last Edited: 12/26/2023 Unit: 004 - IRON RIVER TWP 2.5 Acre: 12,250 7 Acre: 21,000 25 Acre: 32,500 100 Acre: 102,500 2 Acre: 10,200 5 Acre: 18,000 20 Acre: 29,000 50 Acre: 55,000 1.5 Acre: 7,950 4 Acre: 15,200 15 Acre: 27,000 40 Acre: 46,000 1 Acre: 5,400 3 Acre: 13,020 10 Acre: 22,900 30 Acre: 37,500 Values for Acreage Table 1: 'LAND VALUE' Standard Frontage: 100 Standard Depth : 250 Frontage 'D': Description: 'FRONTAGE ' FF Rate: 480 Frontages: Rates/Values for Neighborhood 2.SILVER LAKE, Last Edited: 12/24/2023 Unit: 004 - IRON RIVER TWP 2.5 Acre: 12,250 7 Acre: 21,000 25 Acre: 32,500 100 Acre: 102,500 2 Acre: 10,200 5 Acre: 18,000 20 Acre: 29,000 50 Acre: 55,000 1.5 Acre: 7,950 4 Acre: 15,200 15 Acre: 27,000 40 Acre: 46,000 1 Acre: 5,400 3 Acre: 13,020 10 Acre: 22,900 30 Acre: 37,500 Values for Acreage Table 1: 'LAND VALUE' Standard Frontage: 200 Standard Depth : 700 Frontage 'A': Description: 'LAKE FRONTAGE ' FF Rate: 279 Frontages: Rates/Values for Neighborhood 3.IRON LAKE, Last Edited: 12/24/2023 Unit: 004 - IRON RIVER TWP 2.5 Acre: 3,340 7 Acre: 9,352 25 Acre: 27,500 100 Acre: 95,000 2 Acre: 2,672 5 Acre: 6,680 20 Acre: 22,000 50 Acre: 50,000 1.5 Acre: 2,004 4 Acre: 5,344 15 Acre: 20,404
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D
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RecordCard-070-003.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** IRON County: IRON RIVER TWP Jurisdiction: Printed on Parcel Number: 004-070-003-00 5,218C 22,000 0 22,000 2021 5,390C 20,500 0 20,500 2022 5,659C 21,300 0 21,300 2023 30,500S 30,500M 32,000 0 30,500 2024 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value LAND VALUE 37.000 Acres 1,649 100 61,000 37.00 Total Acres Total Est. Land Value = 61,000 Land Value Estimates for Land Table 1.RURAL Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant X Improved The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Iron River, County of Iron, Michigan Comments/Influences 215-112 SEC 20 T44N R35W SW 1/4 OF SW 1/4. 40 A. Tax Description KORACH REENLEE P W8134 SUNSET DR IRON MOUNTAIN MI 49801 Owner's Name/Address BRADLEY S Property Address 2024 Est TCV 61,000 MAP #: 303 P.R.E. 100% 03/13/2024 Qual. Ag. School: WEST IRON COUNTY SCH DIST Status Number Date Building Permit(s) Zoning: Class: RESIDENTIAL-VACANT 100.0 PROPERTY TRANSFER 21-NOT USED/OTHER WD 10/05/2023 10,000 KORACH REENLEE P BRADLEY JAMES D & PAULA S Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 09/30/2025
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RecordCard 006-005.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** IRON County: IRON RIVER TWP Jurisdiction: Printed on Parcel Number: 004-006-005-00 27,357C 66,400 42,000 24,400 2021 28,259C 67,400 43,500 23,900 2022 29,671C 73,300 47,900 25,400 2023 73,113C 128,310M 128,310 96,310 32,000 2024 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value Wood Frame 22.25 676 65 9,777 Wood Frame 22.25 400 25 2,225 Residential Local Cost Land Improvements Description Rate Size % Good Cash Value CONTAINER 20 FT 1,800.00 1 82 1,476 Total Estimated Land Improvements True Cash Value = 13,478 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value LAND VALUE 40.000 Acres 1,600 100 64,000 40.00 Total Acres Total Est. Land Value = 64,000 Land Value Estimates for Land Table 1.RURAL Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Iron River, County of Iron, Michigan Comments/Influences SEC 6 T43N R35W NE 1/4 OF NW 1/4, THE 1/2 INT IN THE E 8' OF NE 1/4 OF NW 1/4 COMBINED WITH THIS PARCEL FOR TAX PURPOSES ONLY MAY BE SPLIT OFF IN THE FUTURE AT OWNER'S REQUEST, NO LAND DIV REQ'D .40 A. Tax Description KORACH REENLEE P W8134 SUNSET DRIVE IRON MOUNTAIN MI 49801 Owner's Name/Address 221 HIETANEN ROAD Property Address 2024 Est TCV 256,626 TCV/TFA: 235.01 MAP #: P.R.E. 90% 02/27/2024 Qual. Ag. 22-004-020 09/15/2023 GARAGE School: WEST IRON COUNTY SCH DIST Status Number Date Building Permit(s) Zoning: TWP WA Class:
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Class: C Effec.
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***
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Cl
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24-003606 hearing notice-in person.pdfRead complete document text →
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-003606 Iron River Township, Respondent. NOTICE OF IN-PERSON HEARING The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 29, 2025 HEARING TIME: 1:00 PM CDT HEARING LOCATION: Iron County Board of Commissioners Meeting Room 2 South Sixth Street Crystal Falls, MI 49920 This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এ এক পূণ আইিন দিলল, অনু হ কের কউ দিলল েক অনুবাদ ক ন। . ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 24-003606 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and dressing in appropriate attire. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the
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MTT
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MTT
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24-003606.pdfRead complete document text →
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RECEIVED V5 WAR 1 8 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reenlee Korach ; MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.24-003606 Township of Iron River , Respondent(s) PROOF OF SERVICE Heather Casagranda states that on 3/6/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Reen Korach W8134 Sunset Drive Iron Mountain, MI 49801 [he an CA py Aa [Signature of person who is sgrving/mailing copy] Heather Casagranda, MCAO [Print/type name of person serving/mailing copy]
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A i ‘Keep Salidty in View ule Iron River Township MILWAUKEE WI 530 102 McNutt Road 10 MAR 2025 PM7 L © Iron River, Ml 49935 Midge Tow Tatoonad TO Box 2032 Lansaing, Yl Lhgaoq afd lpg pil ed Hisggfiipgs
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Order_Setting_Aside_R_Default.2025-03-11_15-26-43.0000.pdfRead complete document text →
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on February 27, 2025, 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_________________________________ Patricia L. Halm, Tribunal Chair Entered: March 11, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Reenlee P Korach W8134 Sunset Dr Iron MT , MI 49801
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the
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SC-Notice_of_Filing_of_Answer.2025-03-11_15-23-44.0000.pdfRead complete document text →
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, 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
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MT
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.cc6732ee-f404-4914-b437-119575ac5a3c.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 24-003606 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Iron River (IRON) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Heather M.I. Last Name Casagranda Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 102 McNutt Rd City or Town Iron River State Michigan ZIP Code 49935 Telephone Number 906-239-0436 Fax Number E-mail Address assessor@ironrivertownship.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The land studies prepared by the assessor at the time indicated that a 37 acre parcel was valued at $61,000. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes If yes, check which BOR Petitioner attended: March If no, was the
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STAT
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Order_Holding_Party_in_Default.2025-02-27_15-20-41.0000.pdfRead complete document text →
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. See TTR 279. Respondent must file an answer within 14 days of the entry of this Order. Small Claims answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this Order.i Failure to comply with this Order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: February 27, 2025 Patricia L. Halm, Tribunal Chair
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MTT Docket No. 24-003606 Page 2 of 7 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. 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.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. 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.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. 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.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. 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.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing
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RECEIVED Reenlee Korach JAN 14 2025 W8134 Sunset Drive Iron Mountain, Ml 4980 MICHIGAN TAX TRIBUNAL January 2, 2025 Michigan Tax Tribunal Small Claims Division Subject: TranInfo:4606 25890945-1 01/10/25 Property Tax Appeal Petition gi Sha TO WHOM IT MAY CONCERN: Please consider my property tax appeal petition — Valuation Please know that my original appeal MTT Docket No. 24-003606 was received by your office on 7/2/24. | received your 10/2/24 Order of Default, due to the petition not signed. After that date, | assigned an authorized representative, Dawn Pisoni, to file an amended petition ‘online’ after | signed the petition. Due to some website error, that amended petition had failed to download. | received your Order of Dismissal dated 12/5/2024. Thus, | am re-filing just one of the original appeals, as the new Iron River Township Assessor resolved the case for parcel No. 36-004-006-005-00. Therefore, | am appealing the 3/13/24 Board of Review decision: 1. ww The Iron River Township former assessor, Laura Erhart, used an unknown or inaccurate sales study to place a valuation on my forty. Unprofessional behavior of the former assessor, Laura Erhart. See copy of my complaint. The forty-acre parcel is a swamp and is land-locked. As a comparable sales study, near by forty, in 2013 parcel no. 004-067-001-00 (400 acres) and parcel no. 004-068-002-00 (80 acres) was purchased for $150,00. As a comparable sales study, in 2016, | purchase parcel no. 004-085-002-00 (80 acres) for $5,000.00. If you have any questions, please call me at 906-396-4751.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Reen Jee Korae, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No,_&4- 003.4 04 Mich ain TAY Teibuna/ “Respondent(s) REQUEST FOR IN-PERSON HEARING 1. A hearing is scheduled to be
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STAT
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. 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.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing
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MT
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RECEIVED FEB 12 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reenlee Kuga : MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No._9%/- 003606 Tron Rie Townshy. Respondent(s) ' PROQF OF SERVICE Pee A lee Fuea ely states that on 2l¢/209 5 he/she [Name of person servin fmailing petition] [date of service] served a copy of the Rog uest foc relative to the above-captioned matter upon: Wo ptrson he GRING + Propents [Provide name and address of the party/people being served] T Ren Ree Town ship Joa Me Nutt Tron Kwek mT 44935” Feo J / en ya [Signature of person who is serving/mailing copy] Reealee koracl [Print/type name of person serving/mailing copy]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. NOTICE OF NO ACTIGN TAKE NOTICE that the Tribunal has received Motion for Reconsideration and In Person Hearing Request (“document”). You were, however, required to file proof demonstrating the service of that document on the opposing party (“proof of service”) and no proof of service has been filed.! As such, the document is not properly pending and no action will be taken unless the required proof of service is filed within 14 days of the issuance of this notice. If the required proof of service is not filed within 14 days, you will be required to re-file the document with the appropriate filing fee and proof that the re-filed document was served on the opposing party. Entered: January 22, 2025 By: Tribunal Clerk PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received Motion for Reconsideration and In Person Hearing Request (“document”). You were, however, required to file proof demonstrating the service of that document on the opposing party (“proof of service”) and no proof of service has been filed.1 As such, the document is not properly pending and no action will be taken unless the required proof of service is filed within 14 days of the issuance of this notice. If the required proof of service is not filed within 14 days, you will be required to re-file the document with the appropriate filing fee and proof that the re-filed document was served on the opposing party. Entered: January 22, 2025 By: Tribunal Clerk PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 1 See TTR 261, 219(7), and 221(12).
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.
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RECEIVED Reenlee Korach JAN 14 2025 W8134 Sunset Drive Iron Mountain, Ml 4980 MICHIGAN TAX TRIBUNAL January 2, 2025 Michigan Tax Tribunal Small Claims Division Subject: TranInfo:4606 25890945-1 01/10/25 Property Tax Appeal Petition gi Sha TO WHOM IT MAY CONCERN: Please consider my property tax appeal petition — Valuation Please know that my original appeal MTT Docket No. 24-003606 was received by your office on 7/2/24. | received your 10/2/24 Order of Default, due to the petition not signed. After that date, | assigned an authorized representative, Dawn Pisoni, to file an amended petition ‘online’ after | signed the petition. Due to some website error, that amended petition had failed to download. | received your Order of Dismissal dated 12/5/2024. Thus, | am re-filing just one of the original appeals, as the new Iron River Township Assessor resolved the case for parcel No. 36-004-006-005-00. Therefore, | am appealing the 3/13/24 Board of Review decision: 1. ww The Iron River Township former assessor, Laura Erhart, used an unknown or inaccurate sales study to place a valuation on my forty. Unprofessional behavior of the former assessor, Laura Erhart. See copy of my complaint. The forty-acre parcel is a swamp and is land-locked. As a comparable sales study, near by forty, in 2013 parcel no. 004-067-001-00 (400 acres) and parcel no. 004-068-002-00 (80 acres) was purchased for $150,00. As a comparable sales study, in 2016, | purchase parcel no. 004-085-002-00 (80 acres) for $5,000.00. If you have any questions, please call me at 906-396-4751.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Reen Jee Korae, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No,_&4- 003.4 04 Mich ain TAY Teibuna/ “Respondent(s) REQUEST FOR IN-PERSON HEARING 1. A hearing is scheduled to be
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STAT
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RECEIVED Reenlee Korach JAN 14 2025 W8134 Sunset Drive Iron Mountain, Ml 4980 MICHIGAN TAX TRIBUNAL January 2, 2025 Michigan Tax Tribunal Small Claims Division Subject: TranInfo:4606 25890945-1 01/10/25 Property Tax Appeal Petition gi Sha TO WHOM IT MAY CONCERN: Please consider my property tax appeal petition — Valuation Please know that my original appeal MTT Docket No. 24-003606 was received by your office on 7/2/24. | received your 10/2/24 Order of Default, due to the petition not signed. After that date, | assigned an authorized representative, Dawn Pisoni, to file an amended petition ‘online’ after | signed the petition. Due to some website error, that amended petition had failed to download. | received your Order of Dismissal dated 12/5/2024. Thus, | am re-filing just one of the original appeals, as the new Iron River Township Assessor resolved the case for parcel No. 36-004-006-005-00. Therefore, | am appealing the 3/13/24 Board of Review decision: 1. ww The Iron River Township former assessor, Laura Erhart, used an unknown or inaccurate sales study to place a valuation on my forty. Unprofessional behavior of the former assessor, Laura Erhart. See copy of my complaint. The forty-acre parcel is a swamp and is land-locked. As a comparable sales study, near by forty, in 2013 parcel no. 004-067-001-00 (400 acres) and parcel no. 004-068-002-00 (80 acres) was purchased for $150,00. As a comparable sales study, in 2016, | purchase parcel no. 004-085-002-00 (80 acres) for $5,000.00. If you have any questions, please call me at 906-396-4751.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Reen Jee Korae, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No,_&4- 003.4 04 Mich ain TAY Teibuna/ “Respondent(s) REQUEST FOR IN-PERSON HEARING 1. A hearing is scheduled to be
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STAT
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RECEIVED Reenlee Korach JAN 14 2025 W8134 Sunset Drive Iron Mountain, Ml 4980 MICHIGAN TAX TRIBUNAL January 2, 2025 Michigan Tax Tribunal Small Claims Division Subject: TranInfo:4606 25890945-1 01/10/25 Property Tax Appeal Petition gi Sha TO WHOM IT MAY CONCERN: Please consider my property tax appeal petition — Valuation Please know that my original appeal MTT Docket No. 24-003606 was received by your office on 7/2/24. | received your 10/2/24 Order of Default, due to the petition not signed. After that date, | assigned an authorized representative, Dawn Pisoni, to file an amended petition ‘online’ after | signed the petition. Due to some website error, that amended petition had failed to download. | received your Order of Dismissal dated 12/5/2024. Thus, | am re-filing just one of the original appeals, as the new Iron River Township Assessor resolved the case for parcel No. 36-004-006-005-00. Therefore, | am appealing the 3/13/24 Board of Review decision: 1. ww The Iron River Township former assessor, Laura Erhart, used an unknown or inaccurate sales study to place a valuation on my forty. Unprofessional behavior of the former assessor, Laura Erhart. See copy of my complaint. The forty-acre parcel is a swamp and is land-locked. As a comparable sales study, near by forty, in 2013 parcel no. 004-067-001-00 (400 acres) and parcel no. 004-068-002-00 (80 acres) was purchased for $150,00. As a comparable sales study, in 2016, | purchase parcel no. 004-085-002-00 (80 acres) for $5,000.00. If you have any questions, please call me at 906-396-4751.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Reen Jee Korae, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No,_&4- 003.4 04 Mich ain TAY Teibuna/ “Respondent(s) REQUEST FOR IN-PERSON HEARING 1. A hearing is scheduled to be
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STAT
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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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner was placed in default on October 2, 2024, because Petitioner did not sign the petition. On November 6, 2024, the Tribunal extended the time for Petitioner to cure the default by an additional 14 days and they have failed to respond. Petitioner has not complied with either order, and the latter stated that “failure to comply with this Order shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should consider before imposing the sanction of dismissal. Those factors are: (1) whether the violation was wilful or accidental; (2) the party's history of refusing to comply with previous court orders; (3) the prejudice to the opposing party; (4) whether there exists a history of deliberate delay; (5) the degree of compliance with other parts of the court's orders; (6) attempts to cure the defect; and (7) whether a lesser sanction would better serve the interests of justice.2 Here, Petitioner’s failure to comply with multiple orders has established a history of deliberate delay. As a result, giving careful consideration to the factors involved and considering all options in determining what sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser
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MTT
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in the above-captioned case and finds that it entered an order holding Petitioner in default on October 02, 2024.1 Petitioner was required to cure the default within 14 days. Petitioner has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this Order.2 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file the documentation and/or petition filing fee required by the October 02, 2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, and (4) file proof the Motion and a copy of the documentation and/or petition filing fee were served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this Order. Failure to comply with this Order may result in dismissal of the case, as provided by TTR 231.3 By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: November 6, 2024 1 The Order further stated, “Failure to comply with this Order
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1 Carlson, Julie (LARA) From: Iron River Township Treasurer <treasurer@ironrivertownship.com> Sent: Monday, October 21, 2024 1:18 PM To: LARA-taxtrib Subject: Representative for Petitioner CAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov Good Afternoon: I am making an appearance as representative for the Petitioner, Reenlee Korach – Docket No. 24-003606. My Name is Dawn Pisoni My email address is dawnpisoni@yahoo.com. Thank you. Dawn Pisoni Iron River Township Treasurer 102 McNutt Iron River, MI 49935 Township Office Phone: 906-265-3403 Cell Phone: 906-367-5218
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to sign the petition. See TTR 261, 215 and MCR 2.114. As such, the petition is not properly pending. Petitioner must sign and return petition within 14 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “Amended Petition.” Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this Order.i Failure to comply with this Order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: October 2, 2024 Patricia L. Halm, Tribunal Chair
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MTT Docket No. 24-003606 Page 2 of 5 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or
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Reenl
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RECEIVED es JUL 02 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I Last Name/Company Name JFEnll FE PROENC/ Mailing Address (No., Street, P.O. Box or Rural Route) = WwW) 3Y Scns Fr DE City or Town ZIP Code | TD ap A) 2 ZFons 117, $4GFEL Telephone Number Fax Number 0. Er) oT , é& Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsare you | Td vest [] Not appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ait that apply) & True Cash and Taxable Value 1 Poverty Exemption [1 Taxable Value Only (calculation) [0 Disabled Veterans Exemption [1 Uncapping of Taxable
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STATE
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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 Reenlee P Korach, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Township Of Iron River, 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 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: October 2, 2024 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Reenlee P Korach W8134 Sunset Dr Iron MT , MI 49801
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RECEIVED es JUL 02 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I Last Name/Company Name JFEnll FE PROENC/ Mailing Address (No., Street, P.O. Box or Rural Route) = WwW) 3Y Scns Fr DE City or Town ZIP Code | TD ap A) 2 ZFons 117, $4GFEL Telephone Number Fax Number 0. Er) oT , é& Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsare you | Td vest [] Not appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ait that apply) & True Cash and Taxable Value 1 Poverty Exemption [1 Taxable Value Only (calculation) [0 Disabled Veterans Exemption [1 Uncapping of Taxable
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STATE
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