Record Finder / 26-003903-TT
Michigan
Scott M Katz Petitioner V Township Of Fredonia Respondent
- Petitioner
- Scott M Katz
- Respondent
- Township Of Fredonia
Case overview
- Docket number
- 26-003903-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Calhoun
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/27/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/27/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/18/2026 | $125.00 | Download |
Documents
Katz 4.pdfRead complete document text →
Read document text excerpt
Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED WY, ws 18 205 MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA LANSING TranTnfo:d606 26145346 0015/26 Chis 241 Ante $125 00 PROPERTY TAX APPEAL PETITION FORM i? 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 AttomneyiRuthorized Representative’s Contact Information First Name 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? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) No Physical Address / Vacant Land ZIP Code 49068 State MI City or Town County
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 [0 Taxable Value Only (calculation) | 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 11.1-acre tract possesses direct, physical linear frontage along G Drive South, 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)? OJ Yes No If Yes, check which BOR you attended: |] March [] July [J] December If No, please check the applicable reason(s): [=] Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 0 Appealing within 35 days of State Tax Commission Order a Appealing within 35 days of receipt of Notice of Uncapping 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 DIRECTOR LANSING Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. Parcel Number: 11-122-003-004 Classification of Property: ~~ Real Personal [J (check one) Agricultural 1 Commercial [] Industrial (J ~~ Residential (] ~~ Timber-Cutover [J Developmental [1 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: 34000 20666 What do you believe is the fair market value (also known as true cash value)? 68000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 34000 assessed value) 20666 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? [ Yes No 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 is: $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 in contention is: Filing Fee is:
Page 4
STAT
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.
SC_Notice_of_Docket_Number.2026-10-27_10-07-25.pdfRead complete document text →
Read document text excerpt
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. 26-003903 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. 26-003903 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.
Katz 4.pdfRead complete document text →
Read document text excerpt
Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED WY, ws 18 205 MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA LANSING TranTnfo:d606 26145346 0015/26 Chis 241 Ante $125 00 PROPERTY TAX APPEAL PETITION FORM i? 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 AttomneyiRuthorized Representative’s Contact Information First Name 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? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) No Physical Address / Vacant Land ZIP Code 49068 State MI City or Town County
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 [0 Taxable Value Only (calculation) | 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 11.1-acre tract possesses direct, physical linear frontage along G Drive South, 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)? OJ Yes No If Yes, check which BOR you attended: |] March [] July [J] December If No, please check the applicable reason(s): [=] Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 0 Appealing within 35 days of State Tax Commission Order a Appealing within 35 days of receipt of Notice of Uncapping 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 DIRECTOR LANSING Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. Parcel Number: 11-122-003-004 Classification of Property: ~~ Real Personal [J (check one) Agricultural 1 Commercial [] Industrial (J ~~ Residential (] ~~ Timber-Cutover [J Developmental [1 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: 34000 20666 What do you believe is the fair market value (also known as true cash value)? 68000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 34000 assessed value) 20666 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? [ Yes No 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 is: $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 in contention is: Filing Fee is:
Page 4
STAT
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.