Record Finder / 26-002803-TT
Michigan
Suraj D Buddhu Petitioner V City Of Ironwood Respondent
- Petitioner
- Suraj D Buddhu
- Respondent
- City Of Ironwood
Case overview
- Docket number
- 26-002803-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Gogebic
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/07/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/27/2026 | $300.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal.2026-10-07_11-57-58.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Suraj D Buddhu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002803 City Of Ironwood, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 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.
Page 2
MTT Docket No. 26-002803 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: October 7, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Suraj D Buddhu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002803 City Of Ironwood, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 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.
Page 4
MTT Docket No. 26-002803 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: October 7, 2026 PROOF OF SERVICE I certify that a copy of the
Page 5
STATE
Page 6
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.
Purchase - Ironwood MI.pdfRead complete document text →
Read document text excerpt
Page 1
RE —— - — — Exe [F jl L\/o a Ud La CA a AVA LA Fei DEED JA] ANT ele nlor ric Cc Nn con (5) Sur; dhu, ! ho dd 2 NI JV OV 0: NG rib ity ron! ounty 04 lic Se ch ch |) | cription th nd gu nt nd Hurt un ng 0p th ib ot y ng or ng on ng m org nd the un 2 1. °F, 10 rc m tatu qr: 10 ih yl torily Tits Ne es 0 0 rm no rib m m AC m nd n pr: ch m u odo m ) na oro qh to m r [SIGNATU NEXT AGE]
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 4 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Suraj M.I. D Last Name Buddhu Mailing Address (No., Street, P.O. Box or Rural Route) 3628 141st LN NW City or Town Andover State Minnesota ZIP Code 55304 Telephone Number 7633214133 E-mail Address surajbuddhu@gmail.com Subject Property Information: How many parcels are you appealing? 3 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel No Property Address (No., Street) wilson st City or Town Ironwood County Gogebic State Michigan ZIP Code 49938 Taxing Authority (City or Township) City Of Ironwood (GOGEBIC) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Taxable Value Only (calculation) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 4 I respectfully request a review of the State Equalized Value (SEV) and taxable value assigned to parcels 2752-14-476-010, 2752-14-477-010, and 2752-14-481-080. These parcels consist entirely of vacant, undeveloped land with no buildings, utilities, or other improvements. I purchased all three parcels together in an arm’s- length transaction in September 2025 for $20,000, which I believe represents their fair market value at the time of purchase. Following the transfer, the combined assessed value increased by approximately $84,000, resulting in a total valuation of $114,413. This represents a valuation that is more than five times the recent purchase price, despite no physical improvements or other changes to the properties. Consequently, I received combined property tax bills totaling $7,365.92, which appear disproportionate for three unimproved vacant parcels. Since receiving these assessments, I have discussed the valuations with Jason Alonen, Ironwood Tax Assessor, and Paul Linn, Ironwood Treasurer. Based on those conversations, I remain concerned that the current assessed values do not accurately reflect the market value of these parcels. Given the recent arm’s-length purchase price, the lack of improvements, and the current market conditions, I believe the fair market value of the properties remains below $20,000. I respectfully request that the valuation and resulting uncapping be reviewed and corrected to reflect the actual market value of the properties and to ensure the assessment is fair, equitable, and consistent with applicable Michigan property tax law. I would have gladly met with the board to get this adjusted during the March meeting, but I did not receive any other information about this assessment. I only received a tax bill, so I was not able to address this with the board in a timely fashion. The city of Ironwood did not have my correct address. I didn't receive any tax information on one of the parcels until I called the city to talk about the tax bill. This is my first time owning property like this and I was unaware that I will be receiving a Notice of Assessment every year. Now that I know that, and now that the City of Ironwood has my correct address, this will not be an issue in the future. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Assessment Change Notice was not properly sent to Petitioner Year(s) Under Appeal: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 2752-14-476-010 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 37026 Current Taxable Value as established by the Board of Review: 37026
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 4 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35359 Valuation Information for Each Parcel under Appeal: Parcel Number: 2752-14-477-010 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 36779 Current Taxable Value as established by the Board of Review: 36779 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35112 Valuation Information for Each Parcel under Appeal: Parcel Number: 752-14-481-080 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 40608 Current Taxable Value as established by the Board of Review: 40608 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 38941 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 4 of 4 /s/ Suraj D. Buddhu Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
SC_Notice_of_Docket_Number.2026-10-06_13-42-06.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Suraj D Buddhu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002803 City Of Ironwood, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Suraj D Buddhu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002803 City Of Ironwood, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Purchase - Ironwood MI.pdfRead complete document text →
Read document text excerpt
Page 1
RE —— - — — Exe [F jl L\/o a Ud La CA a AVA LA Fei DEED JA] ANT ele nlor ric Cc Nn con (5) Sur; dhu, ! ho dd 2 NI JV OV 0: NG rib ity ron! ounty 04 lic Se ch ch |) | cription th nd gu nt nd Hurt un ng 0p th ib ot y ng or ng on ng m org nd the un 2 1. °F, 10 rc m tatu qr: 10 ih yl torily Tits Ne es 0 0 rm no rib m m AC m nd n pr: ch m u odo m ) na oro qh to m r [SIGNATU NEXT AGE]
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 4 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Suraj M.I. D Last Name Buddhu Mailing Address (No., Street, P.O. Box or Rural Route) 3628 141st LN NW City or Town Andover State Minnesota ZIP Code 55304 Telephone Number 7633214133 E-mail Address surajbuddhu@gmail.com Subject Property Information: How many parcels are you appealing? 3 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel No Property Address (No., Street) wilson st City or Town Ironwood County Gogebic State Michigan ZIP Code 49938 Taxing Authority (City or Township) City Of Ironwood (GOGEBIC) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Taxable Value Only (calculation) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 4 I respectfully request a review of the State Equalized Value (SEV) and taxable value assigned to parcels 2752-14-476-010, 2752-14-477-010, and 2752-14-481-080. These parcels consist entirely of vacant, undeveloped land with no buildings, utilities, or other improvements. I purchased all three parcels together in an arm’s- length transaction in September 2025 for $20,000, which I believe represents their fair market value at the time of purchase. Following the transfer, the combined assessed value increased by approximately $84,000, resulting in a total valuation of $114,413. This represents a valuation that is more than five times the recent purchase price, despite no physical improvements or other changes to the properties. Consequently, I received combined property tax bills totaling $7,365.92, which appear disproportionate for three unimproved vacant parcels. Since receiving these assessments, I have discussed the valuations with Jason Alonen, Ironwood Tax Assessor, and Paul Linn, Ironwood Treasurer. Based on those conversations, I remain concerned that the current assessed values do not accurately reflect the market value of these parcels. Given the recent arm’s-length purchase price, the lack of improvements, and the current market conditions, I believe the fair market value of the properties remains below $20,000. I respectfully request that the valuation and resulting uncapping be reviewed and corrected to reflect the actual market value of the properties and to ensure the assessment is fair, equitable, and consistent with applicable Michigan property tax law. I would have gladly met with the board to get this adjusted during the March meeting, but I did not receive any other information about this assessment. I only received a tax bill, so I was not able to address this with the board in a timely fashion. The city of Ironwood did not have my correct address. I didn't receive any tax information on one of the parcels until I called the city to talk about the tax bill. This is my first time owning property like this and I was unaware that I will be receiving a Notice of Assessment every year. Now that I know that, and now that the City of Ironwood has my correct address, this will not be an issue in the future. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Assessment Change Notice was not properly sent to Petitioner Year(s) Under Appeal: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 2752-14-476-010 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 37026 Current Taxable Value as established by the Board of Review: 37026
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 4 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35359 Valuation Information for Each Parcel under Appeal: Parcel Number: 2752-14-477-010 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 36779 Current Taxable Value as established by the Board of Review: 36779 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35112 Valuation Information for Each Parcel under Appeal: Parcel Number: 752-14-481-080 Classification of Property: Personal (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 40608 Current Taxable Value as established by the Board of Review: 40608 What do you believe is the fair market value? 3333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 1667 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 38941 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 4 of 4 /s/ Suraj D. Buddhu Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of
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.