Rohrscheib Sons Caissons Inc, Petitioner Vs. City Of Flint, 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 

Rohrscheib Sons Caissons Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002994 

 

City of Flint, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On September 26, 2025, Petitioner filed a motion requesting that the Tribunal set aside 

the default entered in this case on August 18, 2025.1 

 

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

held in default because it filed an incomplete, unsigned Small Claims petition. Further, 

the appeal was not properly pending in the Small Claims Division based on the 

commercial classification of the property at issue and the indicated amount in dispute.2 

Petitioner failed to respond to the Order of Default, and on September 15, 2025, the 

Tribunal entered an order extending the time to cure the default. Pursuant to that order, 

Petitioner was required to file an Entire Tribunal petition with proof evidencing service of 

the petition on all parties in interest, pay the remaining filing fee required for the filing of 

the Entire Tribunal petition, and file a Motion to Set Aside Default with the requisite 

motion fee.3 

 

Having now paid the requisite filing fees for both the Entire Tribunal petition and Motion 

to Set Aside Default, Petitioner partially complied with the Tribunal’s orders. Petitioner 

failed, however, to file the required Entire Tribunal petition with proof of service. While 

this ordinarily would warrant one final extension and opportunity to cure the default, 

closer review of the case file reveals that the Tribunal has no authority over Petitioner’s 

appeal. As noted above, the property is classified as commercial, and Petitioner was 

therefore required to file an appeal with the Tribunal no later than May 31, 2025.4 

However, the petition was filed on July 31, 2025. As such, the appeal is untimely. 

 

1 Petitioner’s September 26, 2025 filing was construed to serve as the requisite motion. Though 

Petitioner failed to file proof evidencing service of the filing on Respondent, such proofs are not required 

for motions filed in the Entire Tribunal prior to the filing of an answer to the petition. 

2 See MCL 205.762. 

3 See TTR 227. 

4 MCL 205.735a(6) states that “the jurisdiction of the tribunal in an assessment dispute as to property 

classified . . . [as] commercial personal property . . . is invoked by a party in interest, as petitioner, filing a 

written petition on or before May 31 of the tax year involved.” Id. However, May 31, 2025, fell on a 

Saturday. As such, the filing deadline was June 2, 2025. MCL 205.735a(4)(b) further states: “For an

Page 2

MTT Docket No. 25-002994 

Page 2 of 3 

 

The Michigan Supreme Court recently reaffirmed that the Tribunal lacks any equitable 

authority to assume jurisdiction in cases presenting potential due-process violations 

when the statutory requirements for filing an appeal under MCL 205.735a have not 

been met, and that jurisdiction in such cases may only be vested upon the Tribunal by a 

judicial body with powers of equity.5 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this 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. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

 

assessment dispute as to the valuation or exemption of property classified . . . as commercial personal 

property . . . the assessment may be protested before the board of review or appealed directly to the 

tribunal without protest before the board of review as provided in subsection (6), if a statement of 

assessable property is filed under . . . MCL 211.19, prior to the commencement of the board of review for 

the tax year involved.” Id. The petition indicates that petitioner did not file a protest with the board of 

review, and it is unknown whether it timely filed a personal property statement for the property at issue. 

5 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec

Page 3

MTT

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

Page 1

RECEIVED 

0CT 0:2 2025 

Traninfo:4606 

 26059975-1 

10/01/25 

Chit: 

18513 

Amt: $50.00 

7 

1D: 

ROHRSCHEIR SONS CAISSONS ING 

ml 

TranInfo:4606 

26059976-1 

10/01/25 

MECHTE AN TAX TRIBUNAL 

3 

Chk: 

18512 

Amt: $150.00 

ID: 

ROMRSCHEIR SONS CAISSONS INC 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

< 

DIRECTOR 

Rohrscheib Sons Caissons Inc, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-002994 

City of Flint, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on August 18, 2025, because Petitioner filed an incomplete, 

unsigned Small Claims Division petition for an appeal pending in the Entire Tribunal 

Division, and failed to pay the full amount required for the petition filing fee." 

Here, 

Petitioner selected the Entire Tribunal Division when e-filing but filed a Small Claims 

Division petition. 

Information on Tribunal rules, forms, and filing fees are available 

online at www.michigan.gov/taxtrib. 

Petitioner was required to cure the default within 14 

days, has had ample time to comply, and 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 the 

dismissal of the case for failure to timely comply with this order.? 

Therefore, 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

IT IS FURTHER ORDERED Petitioner must complete the following to cure the default: 

(1) file and serve an Entire Tribunal petition on the Tribunal and the six parties in 

interest, (2) pay the remaining filing fee required for the filing of the petition,* (3) file a 

Motion to Set Aside Default, and (3) pay the $50.00 fee required for the filing of the 

motion. 

Unfortunately, the payment of the required filing fee may not be made via e- 

filing. 

IT IS FURTHER ORDERED the petition shall note the docket number assigned by the

Page 2

MTT Docket No. 25-002994 

Page 2 of 2 

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 the dismissal of the case, as provided by 

TTR 237. 

) 

| 

Entered: September 15, 2025 

By 

(Aulitpiq 

001 lala 

kac 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 3

ROHRSCHEIB SONS CAISSONS, INC. * GENERAL ACCOUNT 

acta SONS CAISSONS, INC. *

Vendor 

MI 

TAX 

TRI 

STATE 

OF MICHIGAN 

Check 

18513 

09/26/25 

Ean 

: 

i 

Trx No 

Invoice 

No 

Inv 

Date Job/Description 

Gross 

Discount 

Check Amoun 

i 

50.00 

27446 

25-002994 

Mo 

09/26/25 Motion 

to 

Set Asid 

50.00 

50.00 

0.00 

50.00 

REF: 

MTT 

DOCKET 

NO. 

25-002994 

To Reorder visit www.dswebtoprint.com/foundation 

Vendor 

MI 

TAX 

TRI 

STATE 

O

Trx No 

Invoice 

No 

Inv 

27446 

25-002994 

Mo 

09/26

25-0029

REF: 

MTT 

DOCKET 

NO. 

Vendor 

MI 

TAX 

TRI 

STATE 

O

Trx 

No 

Invoice 

No 

Inv 

27445 

25-002994 

pe 

09/26

REF: 

MTT 

DOCKET 

NO. 

25-0029

ROHRSCHEIB SONS CAISSONS, INC. 

Vendor 

MI 

TAX 

TRI 

STATE 

Tr 

‘NG 

Invoice 

No 

Inv 

27445 

25-002994 

Pe 

09/26

REF: 

MTT 

DOCKET 

NO. 

25-0029

To Reorder visit www.dswebtoprint.com/foundation

Page 4

Le OHRSCHEIB 

Sl Ons 

l=. /ssons, INC. 

| 

?0L7 

ObkD 

OOOO 

£28k 5354 

P.O. BOX 236 

NEW HUDSON, MI 48165 

RETURN RECEIPT 

REQUESTED 

== 

umTeDs; 

POSTAL 

SERVICES 

48909

RDC 99

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Rohrscheib Sons Caissons Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002994 

 

City of Flint, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On September 26, 2025, Petitioner filed a motion requesting that the Tribunal set aside 

the default entered in this case on August 18, 2025.1 

 

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

held in default because it filed an incomplete, unsigned Small Claims petition. Further, 

the appeal was not properly pending in the Small Claims Division based on the 

commercial classification of the property at issue and the indicated amount in dispute.2 

Petitioner failed to respond to the Order of Default, and on September 15, 2025, the 

Tribunal entered an order extending the time to cure the default. Pursuant to that order, 

Petitioner was required to file an Entire Tribunal petition with proof evidencing service of 

the petition on all parties in interest, pay the remaining filing fee required for the filing of 

the Entire Tribunal petition, and file a Motion to Set Aside Default with the requisite 

motion fee.3 

 

Having now paid the requisite filing fees for both the Entire Tribunal petition and Motion 

to Set Aside Default, Petitioner partially complied with the Tribunal’s orders. Petitioner 

failed, however, to file the required Entire Tribunal petition with proof of service. While 

this ordinarily would warrant one final extension and opportunity to cure the default, 

closer review of the case file reveals that the Tribunal has no authority over Petitioner’s 

appeal. As noted above, the property is classified as commercial, and Petitioner was 

therefore required to file an appeal with the Tribunal no later than May 31, 2025.4 

However, the petition was filed on July 31, 2025. As such, the appeal is untimely. 

 

1 Petitioner’s September 26, 2025 filing was construed to serve as the requisite motion. Though 

Petitioner failed to file proof evidencing service of the filing on Respondent, such proofs are not required 

for motions filed in the Entire Tribunal prior to the filing of an answer to the petition. 

2 See MCL 205.762. 

3 See TTR 227. 

4 MCL 205.735a(6) states that “the jurisdiction of the tribunal in an assessment dispute as to property 

classified . . . [as] commercial personal property . . . is invoked by a party in interest, as petitioner, filing a 

written petition on or before May 31 of the tax year involved.” Id. However, May 31, 2025, fell on a 

Saturday. As such, the filing deadline was June 2, 2025. MCL 205.735a(4)(b) further states: “For an

Page 2

MTT Docket No. 25-002994 

Page 2 of 3 

 

The Michigan Supreme Court recently reaffirmed that the Tribunal lacks any equitable 

authority to assume jurisdiction in cases presenting potential due-process violations 

when the statutory requirements for filing an appeal under MCL 205.735a have not 

been met, and that jurisdiction in such cases may only be vested upon the Tribunal by a 

judicial body with powers of equity.5 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is DENIED. 

 

IT IS FURTHER ORDERED that this 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. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

 

assessment dispute as to the valuation or exemption of property classified . . . as commercial personal 

property . . . the assessment may be protested before the board of review or appealed directly to the 

tribunal without protest before the board of review as provided in subsection (6), if a statement of 

assessable property is filed under . . . MCL 211.19, prior to the commencement of the board of review for 

the tax year involved.” Id. The petition indicates that petitioner did not file a protest with the board of 

review, and it is unknown whether it timely filed a personal property statement for the property at issue. 

5 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec

Page 3

MTT

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

Page 1

RECEIVED 

0CT 0:2 2025 

Traninfo:4606 

 26059975-1 

10/01/25 

Chit: 

18513 

Amt: $50.00 

7 

1D: 

ROHRSCHEIR SONS CAISSONS ING 

ml 

TranInfo:4606 

26059976-1 

10/01/25 

MECHTE AN TAX TRIBUNAL 

3 

Chk: 

18512 

Amt: $150.00 

ID: 

ROMRSCHEIR SONS CAISSONS INC 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

< 

DIRECTOR 

Rohrscheib Sons Caissons Inc, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-002994 

City of Flint, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on August 18, 2025, because Petitioner filed an incomplete, 

unsigned Small Claims Division petition for an appeal pending in the Entire Tribunal 

Division, and failed to pay the full amount required for the petition filing fee." 

Here, 

Petitioner selected the Entire Tribunal Division when e-filing but filed a Small Claims 

Division petition. 

Information on Tribunal rules, forms, and filing fees are available 

online at www.michigan.gov/taxtrib. 

Petitioner was required to cure the default within 14 

days, has had ample time to comply, and 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 the 

dismissal of the case for failure to timely comply with this order.? 

Therefore, 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

IT IS FURTHER ORDERED Petitioner must complete the following to cure the default: 

(1) file and serve an Entire Tribunal petition on the Tribunal and the six parties in 

interest, (2) pay the remaining filing fee required for the filing of the petition,* (3) file a 

Motion to Set Aside Default, and (3) pay the $50.00 fee required for the filing of the 

motion. 

Unfortunately, the payment of the required filing fee may not be made via e- 

filing. 

IT IS FURTHER ORDERED the petition shall note the docket number assigned by the

Page 2

MTT Docket No. 25-002994 

Page 2 of 2 

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 the dismissal of the case, as provided by 

TTR 237. 

) 

| 

Entered: September 15, 2025 

By 

(Aulitpiq 

001 lala 

kac 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 3

ROHRSCHEIB SONS CAISSONS, INC. * GENERAL ACCOUNT 

acta SONS CAISSONS, INC. *

Vendor 

MI 

TAX 

TRI 

STATE 

OF MICHIGAN 

Check 

18513 

09/26/25 

Ean 

: 

i 

Trx No 

Invoice 

No 

Inv 

Date Job/Description 

Gross 

Discount 

Check Amoun 

i 

50.00 

27446 

25-002994 

Mo 

09/26/25 Motion 

to 

Set Asid 

50.00 

50.00 

0.00 

50.00 

REF: 

MTT 

DOCKET 

NO. 

25-002994 

To Reorder visit www.dswebtoprint.com/foundation 

Vendor 

MI 

TAX 

TRI 

STATE 

O

Trx No 

Invoice 

No 

Inv 

27446 

25-002994 

Mo 

09/26

25-0029

REF: 

MTT 

DOCKET 

NO. 

Vendor 

MI 

TAX 

TRI 

STATE 

O

Trx 

No 

Invoice 

No 

Inv 

27445 

25-002994 

pe 

09/26

REF: 

MTT 

DOCKET 

NO. 

25-0029

ROHRSCHEIB SONS CAISSONS, INC. 

Vendor 

MI 

TAX 

TRI 

STATE 

Tr 

‘NG 

Invoice 

No 

Inv 

27445 

25-002994 

Pe 

09/26

REF: 

MTT 

DOCKET 

NO. 

25-0029

To Reorder visit www.dswebtoprint.com/foundation

Page 4

Le OHRSCHEIB 

Sl Ons 

l=. /ssons, INC. 

| 

?0L7 

ObkD 

OOOO 

£28k 5354 

P.O. BOX 236 

NEW HUDSON, MI 48165 

RETURN RECEIPT 

REQUESTED 

== 

umTeDs; 

POSTAL 

SERVICES 

48909

RDC 99

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Rohrscheib Sons Caissons Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002994 

 

City of Flint, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on August 18, 2025, because Petitioner filed an incomplete, 

unsigned Small Claims Division petition for an appeal pending in the Entire Tribunal 

Division, and failed to pay the full amount required for the petition filing fee.1 Here, 

Petitioner selected the Entire Tribunal Division when e-filing but filed a Small Claims 

Division petition. Information on Tribunal rules, forms, and filing fees are available 

online at www.michigan.gov/taxtrib. Petitioner was required to cure the default within 14 

days, has had ample time to comply, and 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 the 

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 Petitioner must complete the following to cure the default: 

 

(1) file and serve an Entire Tribunal petition on the Tribunal and the six parties in 

interest,3 (2) pay the remaining filing fee required for the filing of the petition,4 (3) file a 

Motion to Set Aside Default, and (3) pay the $50.00 fee required for the filing of the 

motion. Unfortunately, the payment of the required filing fee may not be made via e-

filing. 

 

IT IS FURTHER ORDERED the petition shall note the docket number assigned by the 

Tribunal and specifically address the Tribunal's jurisdiction in the ET petition. 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 TTR 227(6). 

4 TTR 223.

Page 2

MTT Docket No. 25-002994 

Page 2 of 2 

 

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 the dismissal of the case, as provided by 

TTR 237. 

 

 

Entered: September 15, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rohrscheib Sons Caissons Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002994

City Of Flint,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed a Small Claims petition and paid a filing fee. Petitioner is required to file 

a formal Entire Tribunal petition and pay the required filing fee to initiate an appeal with 

the Tribunal. See TTR 265, 225 and MCL 205.735a. Because Petitioner did not file the 

appropriate petition or pay the full required filing fee, the appeal is not properly pending. 

As such, Petitioner must file an Entire Tribunal petition with the additional fee amount 

required for the filing of that petition within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

Failure to comply with this order will result in the defaulted party being required to file a 

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

By:_______________________________

Entered: August 18, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 25-002994

Page 2 of 2

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 submission is given to the commercial 

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

PROPERTY TAX APPEAL 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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

Mailing 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 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 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

 

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

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. 

Rohrscheib Sons Caissons Inc

56085 Grand River Ave., P.O. Box 236

New Hudson

MI

48165

248-437-2005

248-437-9670

sheila@rscaissons.com

Jason

C

Egan

New Hudson

MI

48165

248-437-2005

248-437-9670

jason@rscaissons.com



Flint Michigan

City of Flint

Genesee

56085 Grand River Ave

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 4: Issues Being Appealed (check all that apply) 

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

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

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



We are a construction company and did not have equipment / property in Flint. We filed 

a tax exempt personal property return for the year but we then received a tax bill for 

personal property tax 







Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

Parcel Identification Number: 

 

 

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: 

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

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) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

What do you believe is the property’s classification? 

Real Personal (check one) 

 

 

 

 

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? 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P-24012-1





228700

0

Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Fee Information 

 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

 

/s/ 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 Yes 

 No 

 

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

 

 Yes 

 No 

 

If you answered yes to either or both of the above

Page 5

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rohrscheib Sons Caissons Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002994

City Of Flint, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 18, 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

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

Mailing 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 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 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

 

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

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. 

Rohrscheib Sons Caissons Inc

56085 Grand River Ave., P.O. Box 236

New Hudson

MI

48165

248-437-2005

248-437-9670

sheila@rscaissons.com

Jason

C

Egan

New Hudson

MI

48165

248-437-2005

248-437-9670

jason@rscaissons.com



Flint Michigan

City of Flint

Genesee

56085 Grand River Ave

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 4: Issues Being Appealed (check all that apply) 

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

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

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



We are a construction company and did not have equipment / property in Flint. We filed 

a tax exempt personal property return for the year but we then received a tax bill for 

personal property tax 







Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

Parcel Identification Number: 

 

 

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: 

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

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) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

What do you believe is the property’s classification? 

Real Personal (check one) 

 

 

 

 

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? 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P-24012-1





228700

0

Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Fee Information 

 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

 

/s/ 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 Yes 

 No 

 

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

 

 Yes 

 No 

 

If you answered yes to either or both of the above

Page 5

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Rohrscheib Sons Caissons Inc

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

56085 Grand River Ave

City or Town

New Hudson

State

Michigan

ZIP Code

48165

Telephone Number

2484372005

Fax Number

2484379670

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

sheila@rscaissons.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason 

M.I.

Last Name

Egan

Firm Name (if any)

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

56085 Grand River Ave

City or Town

New Hudson

State

Michigan

ZIP Code

48165

Telephone Number

248-437-2005

Fax Number

248-437-9670

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

jason@rscaissons.com

Section 5: Issue

Please designate one: 

Non-Property – Fill out Section 7 below

Section 6: Subject Property Information

How many parcels are you 

appealing?

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Michigan

Taxing Authority (City or Township)

County

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

Classification of Property: 

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

Current Taxable Value as established by the Board of Review:

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

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Personal

Assessment Number(s):

P-24012-1

Check all that is being appealed: Tax, Interest, Penalty

Check what action prompted this appeal:

Other

If “other,” please explain:

Tax bill

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jason Egan

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.