Scott M Katz Petitioner V Township Of Fredonia Respondent

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

N 

RECEIVEDY) 

AUG 18 205 X 

MICHIGAN Tax TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

TranInfo:4606 

261453491 

08/19, 

Chik: 

261 

Ant: $125.00 

PROPERTY TAX APPEAL PETITION FQRM:TT KATZ 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Scott 

M 

Katz 

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

8371 15 1/2 Mile Road 

City or Town 

State 

ZIP Code 

Marshall 

Mi 

49068 

Telephone Number 269-275-4477 

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

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

First Name 

ML 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural 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 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J ves* 

No** 

1 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

No Physical Address / Vacant Land 

City or Town 

State 

ZIP Code 

eu Calhoun 

49068 

2%

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner invokes the appellate jurisdiction of the Tribunal under MCL 205.735a and 

MCL 211.53b to review and correct a Qualified Error of objective physical omission. 

Fredonia Township’s active tax roll logs an incorrect entry of 'ZERQO' (0.00) feet of road 

frontage for this parcel. This is not a subjective appraisal, valuation judgment, or local 

zoning dispute. 

It is a mechanical error of omission under MCL 211.53b(6)(d) and (e). 

This 5.3-acre tract possesses direct, physical linear frontage along 15 1/2 Mile Road, 

Marshall, MI. The Assessor stated during the JBOR that inputting road frontage is his 

personal prerogative in violation of the State Tax Commission Assessor's Manual 

enforced under MCL 211.10e, which requires the uniform, non-discretionary recording 

of physical land characteristics. Petitioner timely submitted Form L-4035 to the JBOR, 

which executed a bad-faith adminstrative lockout and Open Meetings Act violations 

(MCL 15.263), declaring citizen petitions "will not be presented to the board" unless pre- 

vetted by the Assessor. Administrative exhaustion is entirely futile due to this systemic 

municipal gatekeeping. See Attached Section 5 Addendum for legal grounding, factual 

details, and relief sought. 

Section 6: Jurisdictional Issues 

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

No 

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

[] July 

[J December 

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

Oa Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

in| Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

oreeTHer 11-122-008-03 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural [1 

~~ Commercial J 

Industrial 

J 

~~ Residential J 

~~ Timber-Cutover [1 

Developmental [J 

Utility (1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

{15500 

5738 

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

33000 

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

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

value by .5) 

16500 

assessed value) 

5738 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[J Yes 

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

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value

Page 4

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Scott M Katz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003902

Township Of Fredonia,

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: October 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Scott M Katz

8371 15 1/2 Mile Rd

Marshall , MI 49068

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

Scott M Katz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003902

Township Of Fredonia,

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: October 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

N 

RECEIVEDY) 

AUG 18 205 X 

MICHIGAN Tax TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

TranInfo:4606 

261453491 

08/19, 

Chik: 

261 

Ant: $125.00 

PROPERTY TAX APPEAL PETITION FQRM:TT KATZ 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Scott 

M 

Katz 

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

8371 15 1/2 Mile Road 

City or Town 

State 

ZIP Code 

Marshall 

Mi 

49068 

Telephone Number 269-275-4477 

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

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

First Name 

ML 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural 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 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J ves* 

No** 

1 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

No Physical Address / Vacant Land 

City or Town 

State 

ZIP Code 

eu Calhoun 

49068 

2%

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner invokes the appellate jurisdiction of the Tribunal under MCL 205.735a and 

MCL 211.53b to review and correct a Qualified Error of objective physical omission. 

Fredonia Township’s active tax roll logs an incorrect entry of 'ZERQO' (0.00) feet of road 

frontage for this parcel. This is not a subjective appraisal, valuation judgment, or local 

zoning dispute. 

It is a mechanical error of omission under MCL 211.53b(6)(d) and (e). 

This 5.3-acre tract possesses direct, physical linear frontage along 15 1/2 Mile Road, 

Marshall, MI. The Assessor stated during the JBOR that inputting road frontage is his 

personal prerogative in violation of the State Tax Commission Assessor's Manual 

enforced under MCL 211.10e, which requires the uniform, non-discretionary recording 

of physical land characteristics. Petitioner timely submitted Form L-4035 to the JBOR, 

which executed a bad-faith adminstrative lockout and Open Meetings Act violations 

(MCL 15.263), declaring citizen petitions "will not be presented to the board" unless pre- 

vetted by the Assessor. Administrative exhaustion is entirely futile due to this systemic 

municipal gatekeeping. See Attached Section 5 Addendum for legal grounding, factual 

details, and relief sought. 

Section 6: Jurisdictional Issues 

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

No 

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

[] July 

[J December 

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

Oa Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

in| Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

oreeTHer 11-122-008-03 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural [1 

~~ Commercial J 

Industrial 

J 

~~ Residential J 

~~ Timber-Cutover [1 

Developmental [J 

Utility (1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

{15500 

5738 

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

33000 

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

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

value by .5) 

16500 

assessed value) 

5738 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[J Yes 

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

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value

Page 4

ST

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