Ssp Associates Inc, Petitioner Vs. Township Of Saginaw, Respondent

Page 1

RECEIVED 

JUL 29 2025 

MICHIGAN TAX TRIBUNAL 

FRANCIS J. KEATING 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

July 25, 2025 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

SSP Associates Inc v Township of Saginaw 

MTT Docket No.: 25-002492 

Dear Ms. Welton: 

Enclosed please find the following for the above-referenced matter: 

1. 

Respondent’s Answer to Entire Tribunal Property Tax Petition; and 

2. 

Proof of Service. 

Please file them in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

CIS J. KEATING 

FJK/Is 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, Township of Saginaw, by and through its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer to Petition, states as follows: 

1. 

2, 

Admitted. 

Admitted. 

N/A. 

No parcels of personal property are under appeal. 

N/A. 

Admitted.

Page 3

10. 

Admitted. 

11. 

Admitted. 

12. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 12. 

13. 

Respondent admits that Petitioner’s Petition states that this appeal involves issues 

relating to the property’s true cash value and taxable value. 

14. 

Admitted. 

15. 

N/A. 

16. 

Admitted. 

17. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 17. 

18. 

Respondent admits that Petitioner has correctly computed the values in dispute by 

subtracting its erroneous value claims from the values correctly determined by Respondent. 

19. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 19 regarding what Petitioner requests. Respondent denies as 

untrue that Petitioner is entitled to the relief it is requesting. 

20. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 20 regarding what Petitioner requests. Respondent denies as 

untrue that Petitioner is entitled to the relief it is requesting. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to allege specific and sufficient facts to set forth a cause of

Page 4

3. 

Petitioner may not be the real party in interest to bring this tax appeal. 

4. 

Petitioner may not have standing to bring this tax appeal. 

S. 

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

applied 

to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

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

to support its allegations that the property’s taxable value is improper. 

6. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

Petitioner’s 

property 

and 

established its taxable value in accordance with statutory and constitutional

Page 5

STATE OF

Page 6

BX

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

SSP Associates Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002492

Township Of Saginaw,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has filed a 

Response concurring with the requested withdrawal 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 25-002492

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 17, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

SSP Associates Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002492

Township Of Saginaw,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the

Page 4

MTT

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

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

October 17, 2025 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

SSP Associates Inc v Township of Saginaw 

MTT Docket No.: 25-002492 

Dear Ms. Welton: 

Enclosed please find Respondent’s Consent to Withdraw Appeal and Proof of Service for the above- 

referenced matter. Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Very 

trul 

NCIS J. KEATING 

FIK/Is 

Enclosures 

cc: 

Client (w/encs) 

Steve Johnson (w/encs) 

4922-8716-7092, v. 

1 

BRAUN KENDRICK FINKBEINER PL.C. 

MIDLAND 

in St. St 

MT. PLEASANT 

BRAUNKENDRICK.COM

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK Se 

PUL Es 

attorneys 

for 

the 

Respondent, 

Township 

of 

Saginaw, and states that on the 

{\ 

y of October, 2025, she served a copy of Respondent’s 

Consent to Withdraw Appeal by first class mail, by placing same in an envelope with sufficient 

postage attached and plainly addressed to: 

Steve Johnson, 436 N. Center St., Northville, MI 

48167. 

nae Shea 

LEE STADLER 

4910-3483-9668, v. 1

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S CONSENT TO WITHDRAW APPEAL 

NOW COMES, Respondent, Township of Saginaw, by and through its attorneys, and 

hereby consents to Petitioner’s withdrawal of this entire property tax appeal. 

BRAUN KENDRICK FINKBEINER P.L.C. 

Dated: October 

/7/ 

2025 

BY: 

PRANCIS/I. KEATING (P39223) 

Attornayg 

for Respondent 

4926-2985-4836, v. 1

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

SSP Associates Inc,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002492

Township Of Saginaw,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: October 17, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

SSP Associates Inc,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002492

Township Of Saginaw,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

SSP ASSOCIATES INC, 

 

 

 

Petitioner, 

 

 

 

 

MTT Docket No.: 25-002492 

 

v 

 

TOWNSHIP OF SAGINAW, 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

MICHIGAN TAX APPEAL SERVICES 

 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

 

 

 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

 

 

Attorneys for Respondent 

436 N. Center St. 

 

 

 

 

4301 Fashion Square Blvd. 

Northville, MI 48167 

 

 

Saginaw, MI 48603 

(248) 392-4342 

 

 

 

 

(989) 498-2100 

sjohnson@mitaxappeal.com 

 

 

frakea@braunkendrick.com 

______________________________________________________________________________ 

 

PETITIONER’S MOTION TO WITHDRAW APPEAL 

 

 

Petitioner, by and through its Representative, states the following in support of its above 

captioned request: 

1. As of the date of this filing the above noted case has not been placed on a prehearing general 

call. Respondent has filed an answer. 

2. The same parcel at issue in this case is at issue in MTT 24-002208. Indeed, the 2025 tax 

year began as part of the 2024 appeal and was severed to this docket. 

3. In light of the pending 2024 appeal and that any reduction in value from that year will carry 

forward into the 2025 assessment, Petitioner has determined that it is no longer necessary to pursue 

two cases at the same time and wishes to have this case dismissed with prejudice and without costs 

to either party.

Page 2

2 

 

4. Respondent will not be harmed nor prejudiced by the dismissal of this case involving only 

the 2025 tax year. Petitioner informed Respondent that it desired to dismiss the case on October 9, 

2025 and sought concurrence in the request but Respondent did not reply. There is good cause to 

dismiss this matter with prejudice and without costs to either party due to the status of the case. 

Said relief is in the interest of efficient administration of justice. Respondent has been served with 

a copy of this request as set forth below. 

WHEREFORE, Petitioner, by and through its representative, requests that the Tribunal enter 

an Order dismissing the above captioned appeal with prejudice and without costs to either party. 

 

 

 

 

By: /s/ Steve Johnson__________ 

Steve Johnson 

Michigan Tax Appeal Services 

Representative for Petitioner 

436 N. Center St. 

Northville, MI 48167 

616-710-4119

Page 3

3 

 

PROOF OF SERVICE 

 

On the date below I sent by electronic mail a copy of the foregoing motion to dismiss to: 

 

Francis J. Keating, Esq. 

frakea@braunkendrick.com 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

 

_/s/Rebecca Adler 

 

Dated: October 17, 2025 

Rebecca Adler

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S MOTION TO COMPEL DISCOVERY 

NOW COMES Respondent, Township of Saginaw, by and through its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Motion to Compel Discovery states the following: 

1. 

On August 

11, 

2025, 

Respondent 

served Respondent’s 

Interrogatories 

and 

Request for Production of Documents to Petitioner, upon Petitioner (“Discovery Request”). 

A 

copy of this Discovery Request and Proof of Service is attached hereto and incorporated herein 

as Exhibit A. 

2. 

Petitioner’s response to said Discovery Request was due on September 8, 2025. 

3. 

Petitioner has not responded formally or informally to Respondent’s August 11, 

2025 Discovery Request. 

4927-6064-4199, v. 1

Page 2

4. 

More than a week ago, Petitioner’s Representative indicated she was out of the 

office and will provide the responses when she returned to the office. To date, no responses have 

been received. 

53 

Petitioner’s failure 

to timely assert any objections to said Discovery Request 

constitutes a complete waiver of any such objections. 

6. 

Petitioner’s Representative has advised Respondent that appraisals are necessary 

in this case. 

1k 

The 

information 

Respondent 

requested, 

and 

asks 

the 

Tribunal 

to 

compel 

disclosure of, is relevant and required for Respondent’s preparation for this property tax appeal. 

WHEREFORE, Respondent requests that this Honorable Tribunal grant it the following 

relief: 

A. 

Enter 

an Order compelling 

Petitioner 

to immediately 

and 

fully 

answer 

the 

interrogatories and produce the requested documents; and 

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

BRAUN KE 

RP.L.C. 

Dated: September 16, 2025 

BiY:: 

ARA 

. KEATING (P39223) 

Attorneys fbr Respondent 

4927-6064-4199, v. 

1

Page 3

EXHIBIT A

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjiohnson(@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S INTERROGATORIES AND 

REQUEST FOR PRODUCTION OF DOCUMENTS TO PETITIONER 

PLEASE TAKE NOTICE that the following discovery requests are directed to you under 

the provisions of the Michigan Tax Tribunal Rules of Practice and Procedure including TTR 239 

and TTR 247. 

You are requested to serve answers to the interrogatories and produce the requested 

documents within twenty-eight (28) days after service of them upon you, the original answers to 

be served upon the undersigned. 

The answers should be signed and sworn to by the person(s) 

making answer hereto. 

These discovery requests shall be deemed continuing and supplemental answers shall be

Page 5

DEFINITION

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 

SSP Associates Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002492 

 

Saginaw Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO COMPEL 

 

On September 16, 2025, Respondent filed a motion requesting that the Tribunal compel 

Petitioner to respond to its discovery requests, which were served on or about August 

11, 2025. 

 

Petitioner has not filed a response to the motion. 

 

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

to respond to Respondent’s discovery requests within 28 days of service, as required by 

TTR 243 and TTR 247. The Michigan Court of Appeals has held that if a party fails to 

timely respond to discovery requests, its right to object has been waived.1 Unlike other 

courts, however, the Tribunal’s discovery process is bifurcated into pre-valuation and 

post-valuation disclosure discovery. Because of this, a carte blanche rule that disallows 

a party’s right to object to discovery requests does not comport with the Tribunal’s 

practices, and the parties shall be afforded the right to object to discovery sought at the 

wrong phase of the discovery process. Petitioner may therefore object to discovery 

reserved for post-valuation disclosure discovery. All other objections have been 

waived, however, and Petitioner is required to respond to the requested discovery 

accordingly. Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Compel is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner shall serve its responses to the requested 

discovery on Respondent within 14 days of the entry of this order. 

 

IT IS FURTHER ORDERED that Petitioner’s responses to the interrogatories shall be 

limited to the first 20 interrogatories. For purposes of this order, each discrete subpart 

of an interrogatory counts as a separate interrogatory.2 

 

Failure to comply with this order may result in Petitioner being held in default, as 

 

1 See Wallace R Welch v J Walter Thompson USA, Inc, 187 Mich App 49 (1991). 

2 See MCR 2.309(A)(2) and TTR 243.

Page 2

MTT Docket No. 25-002492 

Page 2 of 2 

 

provided by TTR 237.3 

 

 

Entered: October 16, 2025 

 

 

By _____________________________ 

sw 

 

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 

 

 

 

3 See also MCL 205.732.

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

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

September 16, 2025 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

SSP Associates Inc v Township of Saginaw 

MTT Docket No.: 25-002492 

Dear Ms. Welton: 

Enclosed please find the following for the above-referenced matter: 

1. 

Respondent’s Motion to Compel Discovery; and 

2. 

Proof of Service. 

Please file them in your usual manner. The motion fee will be paid at the time of electronic filing. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Ve 

S, 

FRANCIS J. KEATING 

FIK/1s 

Enclosures 

cc: 

Client (w/encs) 

Steve Johnson (w/encs) 

BRAUN KENDRICK FINKBEINER PL.C. 

MIDLAND 

SAGINAW 

240 W. Main St, 

Suite 1200, Midland, 

MI 48640 

TEL: 

989.631.1027 

TEL: 

989.498.2100 

FAX: 989.631.9880 

FAX: 989.799.4666 

BRAUNKENDRICK.COM 

MT. PLEASANT 

TEL: 989.775.7404 

FAX: 989.775.3764 

4928-1707-1207, v. 1

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson(@mitaxappeal.com 

frakea@braunkendrick.com 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK FINKBEINER 

P.L.C., 

attorneys 

for 

the Respondent, 

Township 

of 

Saginaw, 

and 

states 

that 

on 

the 

{|eWday 

of September, 

2025, 

she 

served 

a copy 

of 

Respondent’s Motion to Compel Discovery by first class mail, by placing same in an envelope 

with sufficient postage attached and plainly addressed to: 

Steve Johnson, 436 N. Center St., 

Northville, MT 48167. 

0 ae 

LEE STADLER 

4911-9577-5847, v. 1

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S MOTION TO COMPEL DISCOVERY 

NOW COMES Respondent, Township of Saginaw, by and through its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Motion to Compel Discovery states the following: 

1. 

On August 

11, 

2025, 

Respondent 

served Respondent’s 

Interrogatories 

and 

Request for Production of Documents to Petitioner, upon Petitioner (“Discovery Request”). 

A 

copy of this Discovery Request and Proof of Service is attached hereto and incorporated herein 

as Exhibit A. 

2. 

Petitioner’s response to said Discovery Request was due on September 8, 2025. 

3. 

Petitioner has not responded formally or informally to Respondent’s August 11, 

2025 Discovery Request. 

4927-6064-4199, v. 1

Page 2

4. 

More than a week ago, Petitioner’s Representative indicated she was out of the 

office and will provide the responses when she returned to the office. To date, no responses have 

been received. 

53 

Petitioner’s failure 

to timely assert any objections to said Discovery Request 

constitutes a complete waiver of any such objections. 

6. 

Petitioner’s Representative has advised Respondent that appraisals are necessary 

in this case. 

1k 

The 

information 

Respondent 

requested, 

and 

asks 

the 

Tribunal 

to 

compel 

disclosure of, is relevant and required for Respondent’s preparation for this property tax appeal. 

WHEREFORE, Respondent requests that this Honorable Tribunal grant it the following 

relief: 

A. 

Enter 

an Order compelling 

Petitioner 

to immediately 

and 

fully 

answer 

the 

interrogatories and produce the requested documents; and 

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

BRAUN KE 

RP.L.C. 

Dated: September 16, 2025 

BiY:: 

ARA 

. KEATING (P39223) 

Attorneys fbr Respondent 

4927-6064-4199, v. 

1

Page 3

EXHIBIT A

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjiohnson(@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S INTERROGATORIES AND 

REQUEST FOR PRODUCTION OF DOCUMENTS TO PETITIONER 

PLEASE TAKE NOTICE that the following discovery requests are directed to you under 

the provisions of the Michigan Tax Tribunal Rules of Practice and Procedure including TTR 239 

and TTR 247. 

You are requested to serve answers to the interrogatories and produce the requested 

documents within twenty-eight (28) days after service of them upon you, the original answers to 

be served upon the undersigned. 

The answers should be signed and sworn to by the person(s) 

making answer hereto. 

These discovery requests shall be deemed continuing and supplemental answers shall be

Page 5

DEFINITION

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SSP Associates Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002492 

Township of Saginaw 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Rebecca Adler 

states that on 

August 14, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Treena M. Chick, Assessor, Saginaw Township, Assessing Office, P.O.Box 6400, Saginaw, MI 

48608 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City Clerk, Saginaw Township, Clerk's Office, 4980 Shattuck Rd, PO Box 6400, Saginaw, MI 

48603 

3. 

County Equalization Director (via first class mail or personal service): 

Equalization Director, Saginaw County, Equalization Department, 111 S. Michigan Avenue, 

Saginaw, MI 48602 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Saginaw County, Clerk's Office, 111 S. Michigan Avenue, Saginaw, MI 48602 

5. 

Secretary of the local school board (via first class mail or personal service): 

School Board Secretary, Saginaw Township Community School, P.O. Box 6278, Saginaw, Ml 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

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

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

July 1, 2025 

VIA E-MAIL: taxtrib@michigan.gov 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

SSP Associates Inc v Township of Saginaw 

MTT Docket No.: 25-002492 

Dear Ms. Welton: 

Enclosed please find the following for the above-referenced matter: 

1. 

Respondent’s Appearance; and 

2. 

Proof of Service. 

Please file them in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

FIK/Is 

Enclosures 

ce: 

Client (w/encs) 

Steve Johnson (w/encs) 

BRAUN KENDRICK FINKBEINER PL.C. 

MIDLAND 

240 W. Main St, 

Suite 1200, Midland, MI 48640 

TEL 

989.631.1027 

BRAUNKENDRICK. 

COM ~~ 

7#7¢%178%0 

Very trul 

our; 

FRANCIS J. KEATING 

SAGINAW 

TEL: 

989.498.2100 

FAX: 989.799.4666 

MT. PLEASANT 

TEL: 

989.775.7404 

FAX: 989.775.3764 

4922-9387-5538, v. 1

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

APPEARANCE 

NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis 

J. Keating, and hereby 

enters its Appearance on behalf of Respondent, Township of Saginaw. 

BRAUN KENDRICK FINKBEINER 

P.L.C. 

Dated: July 

/ 

2025 

BY: 

FRANCISJ. WEATING (P39223) 

Attorney 

for 

Respondent 

4899-0666-0946, v. 1

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

)ss 

COUNTY OF MIDLAND) 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK FINKBEINER 

P.L.C., 

attorneys 

for 

the Respondent, Township 

of 

Saginaw, and states that on the 

\ 

day of July, 2025, she served a copy of Respondent’s 

Appearance by first class mail, by placing same in an envelope with sufficient postage attached 

and plainly addressed to: 

Steve Johnson, 436 N. Center St., Northville, MI 48167. 

Rat. Shed\ 

LEE STADLER 

4922-2453-8194, v. 1

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

SSP Associates Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002492

Township Of Saginaw, 

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: July 1, 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

poms, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SSP Associates Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 25-002492 

Township of Saginaw 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 23-12-4-18-4018-000 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is _X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes _X 

No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 25002492 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Saginaw 

County. The 

property or properties’ address is: 

6200 State St., Saginaw, MI 48603 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Township of Saginaw 

Petitioner's legal residence or principal office address is: 

1100 S. Washington Ave, Suite 3, Saginaw, MI 48601 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 25:002492 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable

Page 4

MT

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 

SSP Associates Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-002208 & 

 

 

 25-002492 

 

Saginaw Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002492 

 

On June 1, 2025, Petitioner filed a motion requesting that the Tribunal permit them to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 20, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that valuation disclosures and prehearing statements are scheduled 

to be exchanged on September 19, 2025, and “Respondent has no discovery for tax 

year 2025.” Additionally, Respondent requests that the 2025 tax year be severed and 

assigned a new docket number. 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. Due to the stage in which this case is at, however, and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002492. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of the entry of this order.1 The petition shall note the docket number 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

1 See TTR 233. 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition

Page 2

MTT Docket No. 24-002208 & 25-002492 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2025 tax 

year.3 

 

 

Entered: June 24, 2025 

 

 

By ________________________________ 

kac/jcr 

 

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 

 

 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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.