Stephen Soviar II, 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

Stephen Soviar II,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002947

Township Of Clinton, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 30, 2026 

HEARING TIME:

10:00 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002947

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

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

Stephen Soviar II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002947

Township Of Clinton,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002947

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 24, 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

Stephen Soviar II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002947

Township Of Clinton,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing

Page 4

M

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

2025 BOARD OF REVIEW DECISION

FROM

CHARTER TOWNSHIP OF CLINTON

JAMES H. ELROD, ASSESSOR

40700 ROMEO PLANK RD

CLINTON TWP, MI 48038

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PROPERTY IDENTIFICATION (parcel code required, property address and

legal description optional):

16-11-20-452-025

37335 FIORE TRL

SOVIAR II STEPHEN & NAMETH-SOVIAR

ANDREA H/W

37335 FIORE TRL

CLINTON TOWNSHIP, MI 48036-2039

THIS PROPERTY IS CLASSIFIED AS:

401 (RESIDENTIAL-IMPROVED)

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value.

16-11-20-452-025

The Board has completed their review of parcel number

They have made the following determination based on the information you supplied:

Board of Review Comments:

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED

ORIGINAL ASSESSED VALUE

2025

333,000

ORIGINAL TAXABLE VALUE

2025

276,212

(if the amounts below are the same then no revisions have occurred)

2025

333,000

"BOARD OF REVIEW" ASSESSED VALUE

"BOARD OF REVIEW" TAXABLE VALUE

276,212

2025

2025 PRINCIPAL RESIDENCE EXEMPTION %

100

The above values are subject to State Equalization. The tentative factor is 1.0000.

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below:

-- If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property.

VALUE AND EXEMPTION APPEAL DEADLINES:

APPEAL TO:

JUNE 1, 2025

JULY 31, 2025

(517) 335-9760

www.michigan.gov/taxtrib

MICHIGAN TAX TRIBUNAL

Commercial Real

Residential

Industrial Real

Poverty Exemption

Commercial Personal

MTT appeals must be made pursuant to

Tribunal rules. Contact the MTT regarding

appeal rules.

Industrial Personal

Utility Personal

-- If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the

State Tax Commission P.O. Box 30471, Lansing, MI 48909 by June 30, 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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002947

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Clinton (MACOMB)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

James

M.I.

Last Name

Elrod

Firm Name (if any)

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

40700 Romeo Plank

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-723-8014

Fax Number

586-286-9390

E-mail Address

assessor@clintontownship.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

RESPONDENT MAINTAINS THAT THE CHANGE IN TAXABLE VALUE CITED BY PETITIONER IS SOLELY REFLECTIVE OF THE 3.1% INCREASE 

DUE TO THE 2025 INFLATION RATE MULTIPLIER AS APPROVED AND MANDATED FOR USE BY THE MICHIGAN DEPARTMENT OF TREASURY. 

RESPONDENT FURTHER MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED 

ACCORDING TO STATE STATUTES, PROCEDURES AND GUIDELINES. THESE VALUES WILL BE SUPPORTED THROUGH FUTURE EVIDENCE 

FILINGS.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

16-11-20-452-025

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

333,000

Current Taxable Value as established by the BOR:

276,212

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

666,000

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

333,000

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

276,212

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ James Elrod

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

Printed on

10/21/2025

Parcel Number:

16-11-20-452-025

Jurisdiction:

CHARTER TOWNSHIP OF CLINTO

County: Macomb

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

LUPO JOSEPH & SANDRA L H/ SOVIAR II STEPHEN & NAMET

440,000

11/10/2015

WD

03-ARM'S LENGTH

23749/219

OTHER

100

LUPO JOSEPH & SANDRA L H/ LUPO JOSEPH & SANDRA L H/

100

11/19/2014

QC

14-INTO/OUT OF TRUST

23141/766

DEED

MARTIN DELIA TRUST &

LUPO JOSEPH & SANDRA L H/

400,000

09/19/2014

WD

03-ARM'S LENGTH

23062/903

BUYER/SELLER

100.00

MARTIN GEORGE E & DELIA H MARTIN DELIA TRUST (50%) 

0

01/10/2005

QC

14-INTO/OUT OF TRUST

16413/124

DEED

Property Address

37335 FIORE TRL

Owner's Name/Address

SOVIAR II STEPHEN & NAMETH-SOVIAR

ANDREA H/W

37335 FIORE TRL

CLINTON TOWNSHIP, MI 48036-2039

Tax Description *BALANCE OF LEGAL ON FILE

50-11-20-452-025 PT

TRANSFER 8/1/97

D19 & 12C 98 S&C

VILLA DI FIORE SUB NO 2 & MARTIN SUB;

LOT 19 OF VILLA DI FIORE SUB; 

ALG WITH PT OF LOT 12 OF MARTIN SUB DESCR

AS FOLLOWS: 

COMM AT THE MOST WL'Y COR OF LOT 17,

VILLA DI FIORE SUB NO 2;

TH S 34 DEG 50' 13" E ALG THE NE'LY SIDE

OF SAID LOT 12;

ALSO BEING THE SW'LY LN OF SD VILLA DI

FIORE SUB NO 2

& 205.36' TO THE POB; TH CONTINUING S 34

DEG 50' 13" E. 108.00FT;

TH S 57 DEG 34" W 158.90 FT TO A PT ON

THE W'LY LN OF SD LOT 12;

TH N 28 DEG 11' 49" W ALG SD W'LY LINE, 1

Comments/Influences

Class: RESIDENTIAL-IMPRO Zoning: R-1

Building Permit(s)

Date

Number

Status

School: CHIPPEWA VALLEY SCHOOLS

PLUMBING

07/18/2016

P16P0431

ISSUED

P.R.E. 100% 11/10/2015 

FENCE

12/23/2015

P15Z0327

ISSUED

MAP #: 011-906-019-10

MECHANICAL

02/11/2015

P15M0156

ISSUED

2026 Est TCV 683,228 TCV/TFA: 204.44 ELECTRICAL

08/01/2006

P06E0938

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

Curb

X Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

High

X

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

JT

06/27/2017

CANVASS 20

TB

01/31/2007

CHECKED EN

SO

01/23/2007

DATA ENTER

Land Value Estimates for Land Table 001.001-VILLA/TARA

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 VILLA DI FIORE 103.00 157.00 1.0000 0.9610 1750 100 173,221

001 ACREAGE REGULAR 00.390 Acres 128,749 100.000 50,212

103 Actual Front Feet, 0.76 Total Acres Total Est. Land Value = 223,433

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Flagstone/Sand 32.60 935 61 18,593

D/W/P: Flagstone/Sand 32.60 63 61 1,253

Retaining Walls: Brick, 8 in. 46.68 251 61 7,147

 Total Estimated Land Improvements True Cash Value = 26,993

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

111,700

229,900

341,600

276,212C

2025

111,700

221,300

333,000

333,000M

276,212C

2024

104,300

191,900

296,200

267,907C

2023

93,800

172,600

266,400

255,150C

Page 2

Residential Building 1 of 1

Parcel Number:

16-11-20-452-025

Printed on

10/21/2025

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

X Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

3 3 Fixture Bath

1 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

1 Extra Sink

1 Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

RANCH

Yr Built

Remodeled

1987

0

Condition: Good

 Room List

Basement

1st Floor

2nd Floor

Bedrooms

 (1) Exterior

Wood/Shingle

Aluminum/Vinyl

X

Brick

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

Metal Sash

X

Vinyl Sash

Double Hung

Horiz. Slide

X

Casement

X

Double Glass

X

Patio Doors

X

Storms & Screens

 (3) Roof

Gable

Gambrel

X

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Brick

 (3) Roof (cont.)

X Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: 

Other: 

Other: 

 (6) Ceilings

 (7) Excavation

Basement: 2942 S.F.

Crawl: 0 S.F.

Slab: 340 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 (9) Basement Finish

2350 Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 

Unsupported Len: 

Cnts.Sup: 

 (15) Built-ins

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 (15) Fireplaces

1 Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

1 Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

1 Direct-Vented Ga

 (16) Porches/Decks

Area Type

48 CCP (1 Story)

180 CPP

 (17) Garage

Year Built: 

Car Capracity: 

Class: B

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 2 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 899

% Good: 0

Storage Area: 0

No Conc. Floor: 0

Bsmnt Garage: 

Carport Area: 

Roof: 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls B 15 Blt 1987

 

(11) Heating System: Forced Heat & Cool

Ground Area = 3282 SF Floor Area = 3342 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=61/100/100/100/61

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Brick Basement 2,942 

1 Story Siding Slab 340 *80%

1 Story Siding Overhang 60

Page 3

Parcel

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephen

M.I.

Last Name/Company Name

Soviar II

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

37335 Fiore Trail

City or Town

Clinton Township

State

Michigan

ZIP Code

48036-2039

Telephone Number

2487364839

Fax Number

E-mail Address

cvictor@victorfirm.com

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

First Name

Cindy

M.I.

Rhodes

Last Name

Victor

Firm Name (if any)

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

29777 Telegraph Road

Suite 2410

City or Town

Southfield

State

Michigan

ZIP Code

48034

Telephone Number

248-905-3990

Fax Number

586-884-0548

E-mail Address 

cvictor@victorfirm.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

37335 Fiore Trail

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clinton Township

Michigan

48036-2039

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County 

Macomb

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

a) Respondent did not base the change in taxable value on the fair market value of the subject property or comparable properties in the same area. (b) The state 

equalized value and/or taxable value are based upon an erroneous determination of the true cash value of petitioners' real property and are based upon the application 

of wrong principles (c) The state equalized value, assessed value and taxable value, and the mode of assessment adopted by respondent, discriminate against 

petitioners and their constitutional rights of uniformity, equal protection and due process of law.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 16-11-20-452-025

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

333000

Current Taxable Value as established by the BOR:

276212

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

500000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

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

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

appealed, not to exceed a total filing fee of $1,000.

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 your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Cindy Rhodes Victor

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

Stephen Soviar II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002947

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: September 23, 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 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

Stephen Soviar II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002947

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: September 23, 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

Stephen Soviar II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002947

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: September 23, 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

~ 

2025 BOARD 

OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF CLINTON 

JAMES H. ELROD, ASSESSOR 

40700 ROMEO PLANK RD 

CLINTON TWP, MI 48038 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION (parcel code required, property address and 

legal description optional): 

16-11-20-452-025 

SOVIAR IT STEPHEN & NAMETH-SOVIAR 

ORE TRL 

REARIW 

37335 Fl 

37335 FIORE TRL 

CLINTON TOWNSHIP, MI 48036-2039 

THIS PROPERTY IS CLASSIFIED AS: 

401 (RESIDENTIAL-IMPROVED) 

A 

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

16-11-20-452-025 

They have made the following determination based on the information you supplied: 

Board of Review Comments: 

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED 

[2025 ORIGINAL ASSESSED VALUE 

333,000 

] 

[202s ORIGINAL TAXABLE VALUE 

276,212 

] 

(if the amounts below are the same then no revisions have occurred) 

[202s “BOARD OF REVIEW" ASSESSED VALUE 

333,000 

4] 

[02s “BOARD OF REVIEW" TAXABLE VALUE 

276,212 

iE} 

[2025 PRINCIPAL RESIDENCE EXEMPTION % 

100 

5) 

The above values are subject to’ State Equalization. The tentative factor is 1.0000. 

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below: 

— If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the 

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property. 

VALUE AND EXEMPTION APPEAL DEADLINES: 

APPEAL TO: 

JUNE 1, 2025 

JULY 31, 2025 

MICHIGAN TAX TRIBUNAL 

Commercial Real 

Residential 

www.michigan.govitaxtrib 

pr ree 

Poverty Exemption 

(517) 335-9760 

ommercial 

Personal 

must be made 

pursuant to 

Industrial Personal 

MTT gopasis 

mi 

E 

Tribunal rules. Contact the MTT regarding 

Utility Personal 

appeal rules. 

~ If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the 

State Tax Commission 

P.O. Box 30471, Lansing, MI 48909 by June 30, 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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephen

M.I.

Last Name/Company Name

Soviar II

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

37335 Fiore Trail

City or Town

Clinton Township

State

Michigan

ZIP Code

48036-2039

Telephone Number

2487364839

Fax Number

E-mail Address

cvictor@victorfirm.com

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

First Name

Cindy

M.I.

Rhodes

Last Name

Victor

Firm Name (if any)

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

29777 Telegraph Road

Suite 2410

City or Town

Southfield

State

Michigan

ZIP Code

48034

Telephone Number

248-905-3990

Fax Number

586-884-0548

E-mail Address 

cvictor@victorfirm.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

37335 Fiore Trail

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clinton Township

Michigan

48036-2039

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County 

Macomb

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

a) Respondent did not base the change in taxable value on the fair market value of the subject property or comparable properties in the same area. (b) The state 

equalized value and/or taxable value are based upon an erroneous determination of the true cash value of petitioners' real property and are based upon the application 

of wrong principles (c) The state equalized value, assessed value and taxable value, and the mode of assessment adopted by respondent, discriminate against 

petitioners and their constitutional rights of uniformity, equal protection and due process of law.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 16-11-20-452-025

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

333000

Current Taxable Value as established by the BOR:

276212

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

500000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

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

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

appealed, not to exceed a total filing fee of $1,000.

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 your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Cindy Rhodes Victor

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.