Robert L Garrow, Petitioner V Township Of Grand Blanc, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

Robert L Garrow, 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. 377818 

 

Grand Blanc Township, 

Respondent-Appellee. 

 

Lower Court No. 25-003439 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS 

 

 

BEFORE THE MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: February 13, 2026 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

P.O. Box 30232 

 

 

 

 

 

 

 

Lansing, MI 48909

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

Robert L Garrow, 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. 377818 

 

Grand Blanc Township, 

Respondent-Appellee. 

 

Lower Court No. 25-003439 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS BEFORE THE MICHIGAN TAX TRIBUNAL 

 

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

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

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

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

Tribunal’s website at 

https://taxdocketlookup.apps.lara.state.mi.us/Details.aspx?PK=159128. Any 

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

responding to the file request. 

 

 

Dated: February 13, 2026 

 

____________________________ 

Michigan Tax Tribunal Paralegal

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Page 1

1

Campbell, Kate (LARA)

From:

COA Troy Records Clerk <COATroyRecords@courts.mi.gov>

Sent:

Thursday, February 12, 2026 12:27 PM

To:

Campbell, Kate (LARA)

Subject:

Record_Overdue_Notice for COA #377818 - Troy Office

Follow Up Flag:

Follow up

Flag Status:

Flagged

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

button in Outlook 

 

To: COURT CONTACT

 

RE:ROBERT L GARROW V TOWNSHIP OF GRAND BLANC 

Court of Appeals No.:377818 

Tax Tribunal:25-003439 

The Court of Appeals requested the court record for this case more than 21 days ago and we have not yet 

received it from your court. The record is now overdue under MCR 7.210(G). Please provide the record 

within 14 days, or please reply to this email explaining the delay and indicating when you expect the 

record to be available. The record should be sent to the Michigan Court of Appeals digitally, or to this 

location: Columbia Center, 201 West Big Beaver Road, Suite 800, Troy, MI 48084-4127. 

 

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

 

Thank you, 

Michigan Court of Appeals Clerk's Office

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Page 1

RECEIVED 

JAN 27 2026 

MICHIGAN TAX TRIBUNAL 

JIS Code: COA 

. 

STATE OF MICHIGAN 

CASE NO, 

JUDICIAL DISTRICT 

CIRCUIT 

’ 

JUDICIAL CIRCUTT 

CLAIM OF APPEAL 

DISTRICT TT 25003439 

| IN THE COURT OF APPEALS 

PROBATE 

Court address 

Court telephone no, 

201 West Big Beaver Road, Ste 800, Troy, Mi 48084 

248-524-8700 

Plaintiff s/Petitioner’s name(s) and address{os) 

i 

appeiiant 

Defendanl's/Respondent's name(s) and address(es) 

Cl Appetiant 

Robert L. Garrow 

Appellee 

Township of Grand Blanc 

Mi appetion 

9429 Burning Tree Drive 

5371 8, Saginaw Street 

Grand Blanc, Mi 

V' 

| Grand Blanc, MI 48439 

PlalntiiT’s attorney, bar no., address, and telephone no. 

Defendant's aftorney, bar no,, address, and telephone ro, 

Kyle R. Riem (P48314) 

William E, Delzer (P68488) 

8137 Embury Road, Unit 1 

8332 Office Park Drive, Ste B 

Grand Blanc, Ml 48439 

Grand Blanc, MI 48439 

(810) 694-5678 

(810) 603-1000 

In the matter of 

Other interested party(ies) of probate matter 

1. lila Garrow 

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

October 3, 2025 

in the Michigan Tax Tribunal 

Court of the State of Michigan, 

Dale 

Courl nama and number or county 

by 

[district judge 

Patricia L. Halm 

Ocirouttjudge 

 Dlprobate judge 

[district court magistrate 

X mT Fe dg Ps 

Name of judge or district court magistrate 

2.Bondonappealls 

 [Jfiled. 

attached. 

3. 0a. The transcript has been ordered, 

Cb. The transcript has been filed, 

¢. No record was made. 

Sarno, 

Dwalved. 

X not required, 

 YOON Aq QIATADTY

Page 2

Claim of Appeal 

(9/23) 

Page 2 of 2 

Caso No. 

04. THIS CASE INVOLVES 

a. 

A CONTEST AS TO THE CUSTODY OF A MINOR CHILD. 

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

UNDER THE MENTAL HEALTH CODE. 

Cc. AN INVOLUNTARY MENTAL HEALTH TREATMENT GASE UNDER THE MENTAL HEALTH CODE. 

Jd. ARULING THAT A PROVISION OF THE MICHIGAN CONSTITUTION, A MICHIGAN STATUTE, A RULE OR 

REGULATION INCLUDED IN THE MICHIGAN ADMINISTRATIVE CODE, OR ANY 

R ACTION OF THE 

LEGISLATIVE OR EXECUTIVE BRANCH OF STATE GOVERNMENT IS INVALID 

Je. AN ADOPTION ORDER UNDER CHAPTER X OF THE PROBATE CODE. 

Jf. 

AFREEDOM OF INFORMATION ACT ISSUE. 

io fis fs 

7 

Date 

{ 

t 

AppelianVAliormey yd V4 

PROOF OF SERVICE 

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

Wiliam E. Delzer 

on 

10, NY 2085 

by 

[personal service, 

first-class mal. 

ame 

Date 

on 

by 

[personal service, 

[first-class mail. 

Name 

Date 

on 

by 

ersonal service. 

[first-class mail. 

Name 

Date 

of Is fax 

Date 

Signalure SY 

/ 

 VOI 49 QIAIZDTI

Page 3

RE: Record_Request for COA #377818 - Troy Office 

Subject: RE: Record_Request for COA #377818 - Troy Office 

From: "Campbell, Kate (LARA)" <CampbellK16@michigan.gov> 

Date: 1/20/2026, 2:07 PM 

To: KYLE R RIEM <kyle@saboriem.com> 

I'm sorry we are not able to accept that via email. Please mail a copy to MTT PO Box 30232, Lansing, 

MI 48933, or deliver in person to 611 W Ottawa St, Lansing, MI 48933. 

Ny) 

Best, 

~ 

Z 

Kate C 

&o 

% 

Paralegal 

NS 

75 

Michigan Tax Tribunal 

on 

& 

Sy 

Ottawa Building 

x 

An 

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611 W Ottawa St, 41 Floor 

Ae, 

/ 4 

¥) 

MTT Main Line: (517) 335-9760 

ye 

A 

HE, 

Website: www.michigan.gov/taxtrib 

A 

4 

0 

Michigan.gov/ VOTE 

Up 

Get personalized voter-information on early voting and other topics at Michigan.gov/Vote. 

gL 

From: KYLE R RIEM <kyle@saboriem.com> 

Sent: Tuesday, January 20, 2026 2:01 PM 

Jo: Campbell, Kate {LARA} <CampbellK16@michigan.gov> 

Subject: Re: Record_Request for COA #377818 - Troy Office 

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

Outlook 

HI KATE; 

SORRY ABOUT THAT; 

CAN 

| EMAIL YOU A COPY?

Page 4

RE: Record_Request for COA #377818 - Troy Office 

Please see attached. 

Best, 

Kate C. 

Michigan Tax Tribunal, Paralegal 

Michigan Tax Tribunal 

Ottawa Building 

611 W Ottawa St, 4" Floor 

MTT Main Line: (517) 335-9760 

Website: www. michigan.gov/taxtrib 

From: COA Troy Records Clerk <COATroyRecords@courts.mi.gov> 

Sent: Tuesday, January 20, 2026 11:35 AM 

To: Campbell, Kate (LARA) <CampbellK16@michigan.gov> 

Subject: Record_Request for COA #377818 - Troy Office 

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

Abuse" button in Outlook 

To: COURT CONTACT 

RE:ROBERT L GARROW V TOWNSHIP OF GRAND BLANC 

Court of Appeals No.:377818 

Tax Tribunal: 25-003439 

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

Michigan Court of Appeals digitally, or to this location: Columbia Center, 201 West Big Beaver 

Road, Suite 800, Troy, MI 48084-4127. See MCR 7.210(G). If you are unable to file the record 

within 21 days, please reply to this email explaining the delay and indicating when you expect 

the record to be available. 

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

Thank you,

Page 5

es 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Robert L Garrow, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003439 

Grand Blanc Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER OF DISMISSAL 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner's appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the true cash, state equalized, and taxable values for Parcel No. 

12-25-502-004 for the 2025 tax year. The Tribunal has no authority over that parcel 

under MCL 205.735a(3), however, because Petitioner failed to appeal the assessment 

to the March Board of Review (BOR) prior to initiating an appeal to the Tribunal. A final 

decision of the BOR is a prerequisite for invoking the Tribunals jurisdiction. 

Petitioner's failure to complete the prerequisite step to appeal to the BOR is a failure to 

Invoke the Tribunal’s statutory jurisdiction over this

Page 6

MTT Docket

Page 7

MTT

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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 

 

 

January 20, 2026 

 

Michigan Court of Appeals 

COATroyRecords@courts.mi.gov 

 

Re: COA No. 377818/MTT Docket No. 25-003439 – Requested Case File 

 

To whom it may concern: 

 

The Michigan Tax Tribunal has received the Michigan Court of Appeals’ request for the 

file in the above-captioned case. R 792.10221 states that “[a]n appeal from a decision 

of the tribunal must be taken in accordance with section 53 of the tax tribunal act, MCL 

205.753. If an appeal is taken to the court of appeals, then the appellant shall file a 

copy of the claim of appeal with the tribunal.”1 

 

The appellant has failed to file a copy of the claim of appeal or application for leave to 

appeal, as required by R 792.10221. As a result, the Tribunal will not forward the 

requested file until a copy of the claim of appeal or application for leave to appeal is filed 

with the Tribunal by the appellant, unless the Tribunal is otherwise directed by the Court 

of Appeals. 

 

If you have any questions with regard to this matter, please contact me at the Michigan 

Tax Tribunal. 

 

Respectfully, 

 

Kate Campbell, Paralegal 

 

cc: 

wdelzer@delzerlegal.com 

kyle@saboriem.com 

 

 

 

 

1 Id.

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Page 1

1

Campbell, Kate (LARA)

From:

COA Troy Records Clerk <COATroyRecords@courts.mi.gov>

Sent:

Tuesday, January 20, 2026 11:35 AM

To:

Campbell, Kate (LARA)

Subject:

Record_Request for COA #377818 - Troy Office

Follow Up Flag:

Follow up

Flag Status:

Completed

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

Outlook 

 

To: COURT CONTACT

 

RE:ROBERT L GARROW V TOWNSHIP OF GRAND BLANC 

Court of Appeals No.:377818 

Tax Tribunal:25-003439 

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

Court of Appeals digitally, or to this location: Columbia Center, 201 West Big Beaver Road, Suite 800, 

Troy, MI 48084-4127. See MCR 7.210(G). If you are unable to file the record within 21 days, please reply 

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

 

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

 

Thank you, 

Michigan Court of Appeals Clerk's Office

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Page 1

RECEIVED 

DELZER 

LEGAL 

0CT 07 2025 

MICHIGAN TAX TRIBUNAL 

October 1, 2025 

Michigan Tax Tribunal 

Small Claims Division 

P.0. Box 30232 

Lansing, MI 48909 

RE: 

ROBERT L. GARROW v TOWNSHIP OF GRAND BLANC 

MTT DOCKET NO: 25-003439 

Dear Clerk: 

Enclosed for filing please find Respondent’s Property Tax Appeal Answer and Proof 

of Service in the 

above referenced matter. 

Very truly yours, 

DELZER LEGAL 

~ 

William E. Delzer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003439 

Section 1: Respondent’s Contact Information 

First Name 

Ml 

Last Name 

GRAND BLANC TOWNSHIP 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

1 

First Name 

M.A. 

Last Name 

WILLIAM 

E 

DELZER 

Firm Name (if any) DELZER LEGAL 

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

8332 OFFICE PARK DRIVE, SUITE B 

City or Town 

State 

ZIP Code 

GRAND BLANC 

MI 

48439 

Telephone Number 

810-603-1000 

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

wdelzer@delzerlegal.com 

Section 3: Subject Property Information 

Does the subject properly have a Principal Residence Exemption of 50% or more? 

ves 

[1] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[dno 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. Petitioner has the burden of establishing the property’s TCV. See MCL. 205.737(3) 

and Kern v Pontiac Twp, 93 Mich App 612 (9174). 

3. Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other 

properties in Respondent's taxing unit for the year in question. 

4. Petitioner failed to show that any factor other than fifty percent (50%) was applied to 

the TCV of Petitioner's property, as well as others, to arrive at the respective 

assessments appearing on the roll, and also fails to allege specific and sufficient facts to 

support its allegations that the property's TV is improper. 

5. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application 

of a method of assessment different from that employed in the assessment 

of other properties in Respondent's taxing unit. 

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025 

assessment and taxable value of the subject property and award Respondent costs. 

Section 6: Jurisdictional Issues 

IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[No 

If yes, check which BOR Petitioner attended: 

March 

[I] July 

[m} December 

1f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

[H] No 

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

if the July or December BOR revised the assessment(s) at issue, did it have authority? [1 Yes 

[1] No 

if yes, cite the Board's authority. 

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

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

No 

If so, what is the issue date? 

{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [I] Yes 

[| No 

If Yes, check which BOR Petitioner attended: a March 

a July 

0 December 

List the date the BOR dented Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? 0 Yes 

[Wi] No 

If Yes, check which BOR Petitioner attended: [| March 

[1 uly 

[] December 

Tax Year(s} denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel identification Number: 

12-25-502-004 

Classification of Property: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Reeiiental 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

429800 

Current Taxable Value as established by the BOR: 

429800 

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

859600 

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

429800 

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

Signature required

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Robert L. Garrow, 

Michigan Tax Tribunal 

Small Claims Division 

Petitioner, 

vs. 

MTT Docket No. 25-003439 

Township of Grand Blanc, 

Respondent.

Page 6

oezen

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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 

Robert L Garrow, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003439 

 

Grand Blanc Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the true cash, state equalized, and taxable values for Parcel No. 

12-25-502-004 for the 2025 tax year. The Tribunal has no authority over that parcel 

under MCL 205.735a(3), however, because Petitioner failed to appeal the assessment 

to the March Board of Review (BOR) prior to initiating an appeal to the Tribunal. A final 

decision of the BOR is a prerequisite for invoking the Tribunal’s jurisdiction.1 

 

Petitioner’s failure to complete the prerequisite step to appeal to the BOR is a failure to 

invoke the Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan 

Supreme Court reiterated previous appellate decisions in its reasoning that the 

Tribunal’s jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

in this case. The Legislature created a statutory jurisdiction prerequisite that a 

residential valuation be appealed to the March BOR prior to a petition being filed with 

the Tribunal. MCL 205.735a(3) controls the Tribunal’s jurisdiction over an appeal. The 

 

1 See MCL 205.731. 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

4 See Sixarp at 8. (Citations omitted).

Page 2

MTT Docket No. 25-003439 

Page 2 of 3 

 

Tribunal has no equitable power to disregard a statutory filing deadline.5 “[S]imply 

because the plaintiffs' underlying claim has a constitutional dimension, and may even be 

meritorious, does not excuse the plaintiffs' failure to assert their claim within the 

applicable statutory period of limitation.”6 

 

The Tribunal notes that the petition in this case contends that Respondent’s email 

experienced technical difficulties around March 5, 2025, which prevented Respondent 

from receiving Petitioner’s timely filed petition to the BOR. This contention of improper 

action in receiving the appeal, if actionable, would require a determination by an 

applicable authority that the purported error resulted in a due-process violation. As 

explained above, the Tribunal lacks any equitable authority to consider a potential due-

process violation. Jurisdiction as a result of a failure of a unit of government to comply 

with a statutory obligation, if there was any, may be vested upon the Tribunal by a 

judicial body only as a matter of equity.7 Lacking jurisdiction, the only appropriate action 

is dismissal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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. 

 

5 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

6 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

7 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner 

was required to demonstrate that Respondent deprived it of its right to constitutional due

Page 3

MTT

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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

Robert L Garrow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003439

Township Of Grand Blanc,

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: September 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Garrow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003439

Township Of Grand Blanc,

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: September 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Garrow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003439

Township Of Grand Blanc,

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: September 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

KYLE R. RIEM, ESQ. 

KYLE R. RIEM ATTORNEY AT LAW, PLC 

8137 EMBURY ROAD, UNIT 1 

GRAND BLANC, MICHIGAN 48439 

KYLE@SABORIEM.COM 

TELEPHONE 

(810) 694-5678 

JULY 16, 2025 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING, MI 48909 

CERTIFIED MAIL RETURN RECEIPT REQUESTED 

RE: 

9429 BURNING TREE DRIVE 

GRAND BLANC, MI 48439 

PARCEL NUMBER: 12-25-502-004 

Dear Sir/Madam: 

RECEIVED 

JUL 23 2025 

MICHIGAN TAX TRIBUNAL 

FACSIMILE 

(810) 694-7767 

Enclosed please find completed PROPERTY TAX APPEAL PETITION FORM, and 

filing fee in the amount of $200.00. 

In lieu of the Board of Review Decision 

| have attached 

a Letter of Explanation from the Township. 

Thank you for your cooperation in this 

fatter. Please do not hesitate to contact me 

with any questions or comments. 

KRR/dmc 

Enclosures

Page 2

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 

ml. 

Last Name/Company Name 

ROBERT 

L 

GARROW 

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

9429 BURNING TREE DRIVE 

City or Town 

State 

ZIP Code 

GRAND BLANC 

Mi 

48439 

Telephone Number 

Fax Number 

810-691-7100 

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

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

First Name 

MI 

Last Name 

KYLE 

R__ 

[REM 

rmtememNCYLE R. RIEM ATTORNEY AT LAW PLC 

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

8137 EMBURY ROAD, UNIT 1 

City or Town 

State 

ZIP Code 

GRAND BLANC 

Mi 

48439 

Telephone Number 

Fax Number 

810-694-5678 

810-694-7767 

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

KYLE@SABORIEM.COM 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [] vest 

[gf Nox 

appealing? 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock 

all that apply) 

[i True Cash and Taxable Value 

O Poverty Exemption 

[O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[ Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

THE FAIR MARKET VALUE OF THE PROPERTY IN QUESTION IS NOT 

CONSISTENT WITH COMPARABLE SALES IN THE COMMUNITY. THE TAXABLE 

VALUE, ASSESSED VALUE, AND STATE EQUALIZED VALUE MUST BE 

ADJUSTED ACCORDINGLY. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

O No 

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

[J July 

[] December 

If No, check the applicable reason(s): 

Not required to attend 

) 

Ce 

NY AED TOWNS NP ©) p LANATIRN 

Assessment Change Notice was not received by Petitioner 

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

[| Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

12-25-502-004 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$429,800.00 

Current Taxable Value as established by the BOR: 

$429,800.00 

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

$600,000.00 

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

$300,000.00 

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

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 5

= 

IY 

ER 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Fee Information 

MARLON I. BROWN, DPA 

DIRECTOR 

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

[174 Yes 

[| No 

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

ves 

[2 No 

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

if

Page 6

|

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.