Sophia Seime Petitioner V Township Of Clinton 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 

Sophia Seime, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001175 

 

Clinton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on September 2, 2026, because Petitioner filed the wrong petition for the issue 

being appealed and did not paid the full required fee for the filing of the appropriate 

petition, as required by TTR 279 and 269. On September 29, 2026, the Tribunal 

extended the time for Petitioner to cure the default by an additional 14 days, and they 

have failed to respond. Petitioner has not complied with either order, and the latter 

stated that “failure to comply with this order may result in the dismissal of the case” and 

referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals 

summarized factors that the Tribunal should consider before imposing the sanction of 

dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-001175 

Page 2 of 2 

 

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 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: 

October 23, 2026 

 

 

 

By: /s/ Patricia L. Halm 

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 

Sophia Seime, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001175 

 

Clinton Township, 

 

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 September 2, 2026, because Petitioner filed the wrong 

petition for the issue being appealed and did not paid the full required fee for the filing of 

the appropriate petition, as required by TTR 279 and 269.1 Petitioner was required to 

cure the default by filing a Small Claims Petition of Valuation Appeal form, including the 

required Mutliple Parcel Attachment form for the additional parcels being appealed, and 

paying the additional fee required for the filing of the petition within 14 days.2 Petitioner 

has had ample time to comply, yet has failed to respond or submit the required filings. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order.3 

 

The Tribunal further notes that the petition was filed in the name of Sophia Seime, who 

appears to be the authorized representative and not the actual party-in-interest to this 

appeal.4 Pursuant to MCL 205.735a, the Tribunal’s jurisdiction can only be invoked by 

a party in interest. The Michigan Court of Appeals has held that “a ‘party in interest’ 

includes persons or entities with a property interest in the property being assessed.”5 

As such, the petition must name the record owner or other party-in-interest as Petitioner 

in Section 1 of the petition form. Therefore, 

 

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

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Small Claims Petition for Valuation Appeal identifying the record owner 

 

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 Tribunal rules, information on filing fees, and a filing fee calculator are available online at 

https://www.michigan.gov/taxtrib. 

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

4 A Statement of Agency (statement) was filed with the petition. The statement authorizes Tax Recourse, 

LLC to act on behalf of Petitioner, yet fails to state the name of the record owner of Petitioner. 

5 Spartan Stores, Inc v City of Grand Rapids, 307 Mich App 565, 567 (2014).

Page 2

MTT Docket No. 26-001175 

Page 2 of 2 

 

 

of the subject property or other party-in-interest as Petitioner in Section 1 of the petition 

form, and complete section 2 with the authorized representative’s information, (2) file a 

Multiple Parcel Attachment to Petition form, (3) pay the additional fee required for the 

filing of the petition, (4) file a Motion to Set Aside Default, (5) pay the $25.00 fee 

required for the filing of the Motion to Set Aside Default, and (6) file proof the Motion to 

Set Aside Default was served on Respondent. The petition shall note the docket 

number assigned by the Tribunal in this case and if filed using the Tribunal’s e-

filing system, must be filed on the assigned docket as an “amended petition.” 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order. 

 

Unfortunately, payment of the remaining petition filing fee may not be made via e-filing. 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237. 

 

Entered: September 29, 2026 

 

 

By: /s/ Patricia L. Halm 

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

Sophia Seime,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001175

Township Of Clinton,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed 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. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. 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.1 

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: /s/ Patricia L. Halm

1 “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).

Page 2

MTT Docket No. 26-001175

Page 2 of 2

Entered: September 2, 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 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

Sophia Seime,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001175

Township Of Clinton,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed 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. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. 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.2 

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: /s/ Patricia L. Halm

2 “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).

Page 4

MTT Docket No. 26-001175

Page 2 of 2

Entered: September 2, 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

Page 5

STA

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

STATEMENT OF AGENCY 

This is to authorize Leyton USA, Inc. and/or Tax Recourse, LLC to act in our behalf as our agent in 

assessment matters related to property owned, possessed, or controlled by the undersigned. Any and all 

previous authorizations are hereby revoked. 

This agent is delegated full authority to handle all matters relative to assessments and to represent us, 

with assistance of legal counsel if necessary, in the appeal process. 

Name: 

Mailing Address: 

Signature: 

Title: 

Date: 

2- •o- 2.oZ-<...,

scribed and sworn to before me on this __ 

\_o\-_l __ day of 

k.h--\A..o:'.::'::::i 

Notary Public 

In and for the county of t::\O..co'N\.b 

State of '°""it \-..\mCl,.---,.. 

6l-?: \zac9 

My Commission expires ________ _ 

LESLIE OSTERLAND 

NOTARY PUBLIC, STATE OF Ml 

COUNTY OF MACOMB 

MY COMMISSION EXPIRES Jun 23, 2029 

ACTING IN COUNTY OF Oc..\c..ltl.-,c\ 

, 2025.

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

SOPHIA

M.I.

Last Name

SEIME

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

SOPHIA

M.I.

Last Name

SEIME

Firm Name (if any)

tax recourse llc

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

2825 Wilcrest

suite 669

City or Town

houston

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Subject Property Information:

How many parcels are you appealing?

3

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

no, you must file separate appeals for each parcel

Yes 

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

37060, 37040 & 37020 Garfield Rd.

CLINTON TOWNSHIP Michigan 48036

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County

Clinton

Please Explain the Reason for this Appeal:

MARSHALL & SWIFT COST CALCULATOR INDICATES LOWER MARKET VALUE.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Not required (i.e., MI Department of Treasury)

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

16-11-20-351-075

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

16-11-20-351-077

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

16-11-20-351-078

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ SOPHIA SEIME

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001175

Township Of Clinton,

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: August 31, 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

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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001175

Township Of Clinton,

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: August 31, 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 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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001175

Township Of Clinton,

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: August 31, 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

STATEMENT OF AGENCY 

This is to authorize Leyton USA, Inc. and/or Tax Recourse, LLC to act in our behalf as our agent in 

assessment matters related to property owned, possessed, or controlled by the undersigned. Any and all 

previous authorizations are hereby revoked. 

This agent is delegated full authority to handle all matters relative to assessments and to represent us, 

with assistance of legal counsel if necessary, in the appeal process. 

Name: 

Mailing Address: 

Signature: 

Title: 

Date: 

2- •o- 2.oZ-<...,

scribed and sworn to before me on this __ 

\_o\-_l __ day of 

k.h--\A..o:'.::'::::i 

Notary Public 

In and for the county of t::\O..co'N\.b 

State of '°""it \-..\mCl,.---,.. 

6l-?: \zac9 

My Commission expires ________ _ 

LESLIE OSTERLAND 

NOTARY PUBLIC, STATE OF Ml 

COUNTY OF MACOMB 

MY COMMISSION EXPIRES Jun 23, 2029 

ACTING IN COUNTY OF Oc..\c..ltl.-,c\ 

, 2025.

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

SOPHIA

M.I.

Last Name

SEIME

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

SOPHIA

M.I.

Last Name

SEIME

Firm Name (if any)

tax recourse llc

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

2825 Wilcrest

suite 669

City or Town

houston

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Subject Property Information:

How many parcels are you appealing?

3

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

no, you must file separate appeals for each parcel

Yes 

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

37060, 37040 & 37020 Garfield Rd.

CLINTON TOWNSHIP Michigan 48036

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County

Clinton

Please Explain the Reason for this Appeal:

MARSHALL & SWIFT COST CALCULATOR INDICATES LOWER MARKET VALUE.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Not required (i.e., MI Department of Treasury)

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

16-11-20-351-075

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

16-11-20-351-077

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

16-11-20-351-078

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ SOPHIA SEIME

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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