Swan Creek IV LLC, Petitioner Vs. Township Of Fremont, 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 

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE DEFAULT AGAINST RESPONDENT 

 

ORDER SETTING ASIDE DEFAULT AGAINST PETITIONER 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The case file reflects Respondent was held in default on October 15, 2025, for its failure 

to file an answer. Likewise, Petitioner was held in default on December 15, 2025, for its 

failure to file the notice giving rise to the appeal. On January 9, 2026, the parties filed a 

Joint Stipulation. Accordingly, the Tribunal finds good cause to set aside the defaults 

entered against Petitioner and Respondent and enter the parties’ Joint Stipulation. 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal will enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the October 15, 2025 default entered against Respondent is SET 

ASIDE. 

 

IT IS FURTHER ORDERED that the December 15, 2025 default entered against 

Petitioner is SET ASIDE. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 25-003092 

Page 2 of 3 

 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through

Page 3

MTT

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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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County. 

2. Parcel Number: ____________________________________________. 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent’s Board 

of Review are: 

Tax year

Assessed Value (AV)

Taxable Value (TV)

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year

True Cash Value

AV

TV

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

6. List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

___________________________________________________________________

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK.

7. The parties agree to the withdrawal of parcel number: 

__________________________________________. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) ____________________. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s authorized representative: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

January 9, 2026

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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No.

Page 4

STATE OF

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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 

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE DEFAULT AGAINST RESPONDENT 

 

ORDER SETTING ASIDE DEFAULT AGAINST PETITIONER 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The case file reflects Respondent was held in default on October 15, 2025, for its failure 

to file an answer. Likewise, Petitioner was held in default on December 15, 2025, for its 

failure to file the notice giving rise to the appeal. On January 9, 2026, the parties filed a 

Joint Stipulation. Accordingly, the Tribunal finds good cause to set aside the defaults 

entered against Petitioner and Respondent and enter the parties’ Joint Stipulation. 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal will enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the October 15, 2025 default entered against Respondent is SET 

ASIDE. 

 

IT IS FURTHER ORDERED that the December 15, 2025 default entered against 

Petitioner is SET ASIDE. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 25-003092 

Page 2 of 3 

 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through

Page 3

MTT

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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 

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE DEFAULT AGAINST RESPONDENT 

 

ORDER SETTING ASIDE DEFAULT AGAINST PETITIONER 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The case file reflects Respondent was held in default on October 15, 2025, for its failure 

to file an answer. Likewise, Petitioner was held in default on December 15, 2025, for its 

failure to file the notice giving rise to the appeal. On January 9, 2026, the parties filed a 

Joint Stipulation. Accordingly, the Tribunal finds good cause to set aside the defaults 

entered against Petitioner and Respondent and enter the parties’ Joint Stipulation. 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal will enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the October 15, 2025 default entered against Respondent is SET 

ASIDE. 

 

IT IS FURTHER ORDERED that the December 15, 2025 default entered against 

Petitioner is SET ASIDE. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 25-003092 

Page 2 of 3 

 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through

Page 3

MTT

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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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County. 

2. Parcel Number: ____________________________________________. 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent’s Board 

of Review are: 

Tax year

Assessed Value (AV)

Taxable Value (TV)

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year

True Cash Value

AV

TV

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

6. List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

___________________________________________________________________

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK.

7. The parties agree to the withdrawal of parcel number: 

__________________________________________. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) ____________________. 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s authorized representative: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

January 9, 2026

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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No.

Page 4

STATE OF

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

SWAN CREEK IV LLC, 

 

 

Petitioner 

 

-vs- 

 

TOWNSHIP OF FREMONT, 

 

 

Respondent 

 

 

 

 

 

MTT Docket No. 25-003092 

 

 

 

REID A. DUFORD 

Authorized Representative for Petitioner 

Swan Creek IV LLC 

412 E. Saginaw Road 

Sanford, MI 48657 

(989) 280-1715 

Rduford45@yahoo.com 

 

THOMAS D. LANDA (78201) 

MCGRAW MORRIS MASUD, P.C. 

Attorneys for Respondent Township of Fremont 

2075 West Big Beaver Road, Ste 750 

Troy, MI 48084 

(248) 502-4000 

tlanda@mcgrawmorris.com 

 

APPEARANCE 

 

 

PLEASE ENTER the appearance of THOMAS D. LANDA, of the law firm McGraw 

Morris Masud, P.C., on behalf of Respondent, TOWNSHIP OF FREMONT in the above-

captioned action. 

Respectfully submitted, 

 

MCGRAW MORRIS MASUD, P.C. 

 

By: /s/ Thomas D. Landa 

 

 

 

THOMAS D. LANDA (78201) 

Attorneys for Respondent Township of Fremont 

2075 West Big Beaver Road, Ste 750 

Troy, MI 48084 

(248) 502-4000 

 

Dated: January 8, 2026

Page 2

CERTIFICATE OF SERVICE 

 

I hereby certify that on January 8, 2026, I electronically served the foregoing Appearance 

Of Attorney Thomas D. Landa via Email, and First-Class Mail on petitioners’ representative as 

captioned above. 

 

/s/ April M. Leve

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Page 1

2025 

Jul 22, 2025 

SWAN CREEK IV LLC 

P.0. 

BOX 189 

CARROLLTON, MI 48724 

Re: July Board of Review Change Notice 

15-11-2-11-2001-002 

Dear Property Owner: 

JULY BOARD OF REVIEW 

Change Notice 

SWAN CREEK RD 

On Jul 22,2025 

| the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2024 

59,700 < 

53,299 < 

53,299 <| 

2024 

211,500 < 

205,099 < 

205,099 < 

Principal Residence Exemption 0.0000 

Principal Residence Exemption 0.0000 

RE 

NC CCR 

«| Foci TSR 

eh MS 

| 

Adjustment Type: 

MCL 211.53b(6)b - MUTUAL MISTAKE OF FACT 

2025 

218,300 

211,487 < 

211,487 < 

2025 

218,300 

211,457 < 

211,457< 

Principal Residence Exemption 0.0000 

Principal Residence Exemption 0.0000 

re 

a Ae 

ne 

1 

eR 

aL 

RT Loemvorari sm wmenwmwemen 

Adjustment Type: 

MCL 211.53b(6)b - MUTUAL MISTAKE OF FACT 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with the 

MTT that can be obtained from their website: 

= 

http:/www.michigan.gov/taxtrib 

| 

If you have any questions regarding the above changes, please do not hesitate to contact us at 

Sincerely 

FREMONT TOWNSHIP 

Board of Review 

JBOR CHG NOTICE (GENERIC) 

(Rev. 01-07)

Page 2

2025 

JULY BOARD OF REVIEW 

Change Notice 

Jul 22, 2025 

SWAN CREEK 

IV LLC 

P.O. 

BOX 189 

CARROLLTON, 

MI 48724 

Re: July Board of Review Change Notice 

15-11-2-11-1002-000 

14495 SWAN CREEK RD 

Dear Property Owner: 

On Jul 22, 2025 , the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2024 

58,900 < 

50,679 < 

50,679 < | 

2024 

148,100 < 

139,829 < 

139,829< 

Principal Residence Exemption 0.0000 

Principal Residence Exemption 0.0000 

Gc 

ENR fa 

S| 

TL 

a 

ET Cal 

| 

Adjustment Type: 

MCL 211.53b(6)b 

- MUTUAL MISTAKE OF FACT 

2025 

151,300 

144,184 < 

144,184 < 

2025 

151,300 

144,163 < 

144,163 < 

Principal Residence Exemption 0.0000 

Principal Residence Exemption 0.0000 

Reason: 

Adjustment Type: 

MCL 211.53b(6)b 

- MUTUAL MISTAKE OF FACT 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with the 

MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

If you have any questions regarding the above changes, please do not hesitate to contact us at 

Sincerely 

FREMONT TOWNSHIP 

Board of Review 

JBOR CHG NOTICE (GENER) 

(Rev. 01-07)

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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 

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner has not filed a 

copy of the notice giving rise to the appeal as required by TTR 279(3).1 

 

Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must submit a copy of the notice giving rise 

to the appeal in this case within 14 days of the entry of this Order.2 

 

Failure to comply with this order may result in dismissal of Petitioner’s case.3 

 

 

Entered: December 15, 2025 

 

By _______________________________ 

jcg 

 

 

 

 

 

 

1 Petitioner contends Respondent made additions to the assessed and taxable values for tax year 2024, 

at the 2025 July Board of Review but Petitioner filed no evidence in support of such. 

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an 

illegible postmark is considered filed on the date the submission is received by the tribunal. A submission 

by commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

3 See TTR 237.

Page 2

MTT Docket No. 25-003092 

Page 2 of 2 

 

 

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

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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 

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

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

in default on October 15, 2025, because Respondent failed to file an answer. The 

Tribunal extended the time for Respondent to cure the default by an additional 14 days 

on November 7, 2025, and it has failed to respond or submit the required filing(s). 

Given this failure, the Tribunal finds that Respondent’s violation was willful. It also 

establishes a history of deliberate delay and refusing to comply with Tribunal rules and 

orders, both of which have prejudiced Petitioner. As a result, giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

 

Entered: December 2, 2025 

 

 

By _____________________________ 

kac 

 

 

 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 25-003092 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Swan Creek IV LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003092 

 

Fremont Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on October 15, 2025, because Respondent failed to file 

an answer.1 Respondent was required to cure the default within 14 days. Respondent 

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

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

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

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $50.00 fee 

required for the filing of the motion, and (4) file proof the motion was served on 

Petitioner. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-003092 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: November 7, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

 

4 See also MCL 205.732.

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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

Swan Creek IV LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003092

Township Of Fremont,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No. 25-003092

Page 2 of 7

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 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

Swan Creek IV LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-003092

Township Of Fremont,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default,

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

Peds 

DIRECTOR 

Swan Creek IV LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.__25-003092 

Township of Fremont 

N 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Reid Duford - Authorized Representative 

states thaton 

7/-') 

- 

J, 

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): 

idA. C 

Fremol 

ship 

Hall, 

5980 S Hemlock R 

ml 

4862 

2. 

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

ervisor 

- 

Doi 

LaClair, 

17600 

McKay 

Rd, 

St. Charles. 

Ml 48626 

3. 

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

Denise Joseph, Saginaw County Equalization Director, 111 S. Michigan Avenue, 

Saginaw, MI 48602 

4. 

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

Vanessa Guerra, Saginaw County 

Clerk. 111 S. Michigan 

Avenue, Saginaw, MI 48602 

5. 

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

imberl 

eppner, H 

chool 

Board, 

PO 

260 

ck, MI 48626 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

) 

Lansing, MI 48922 

// 

J.» / 

) +i 

Reid Duford 

- Authorized Representative 

[Signaflre of person Whos 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 48908 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

iE 

DIRECTOR 

Swan Creek IV LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.__25-003092 

Township of Fremont 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 15-11-2-11-2001-002 (see attached additional parcel) 

(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? X_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 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 Residential - Vacant Land 

7. 

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

to Respondent's 

March 

X 

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 3

MTT Docket No. 

__25-003092 

Page 2 of 4 

8. 

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 

9. 

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

Page 4

MTT Docket No,

Page 5

Pe

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

ATO 

DIRECTOR 

Swan Creek IV LLC 

4 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

Township of Fremont 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 15-11-2-11-2001-002 (see attached additional parcel) 

(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? X_ 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 ___ 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 

Residential - Vacant Land 

7. 

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

to Respondent's 

March 

X 

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. 

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: 

Swan Creek Rd 

Hemlock, MI 48626 

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

local governmental unit): Township of Fremont 

Petitioner's legal residence or principal office address is: 

402 Hickory Street 

Carrollton, MI 48724 

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

X 

the property or properties’ true cash and taxable values 

X 

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 or loss? 

X 

Yes ___ No 

X 

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: 2024

Page 3

MTT Docket No. 

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 Tribunal's authority over the prior 

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

The Assessor made additions to the assessed and taxable values, for tax year 

2024, at the 2025 July Board of Review 

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 Value 

2024 

423,000 

211,500 

205,099 

17. 

Petitioner contends that the values for the property

Page 4

Petitioner

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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

Swan Creek IV LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003092

Township Of Fremont, 

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: August 20, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

ATO 

DIRECTOR 

Swan Creek IV LLC 

4 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

Township of Fremont 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 15-11-2-11-2001-002 (see attached additional parcel) 

(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? X_ 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 ___ 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 

Residential - Vacant Land 

7. 

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

to Respondent's 

March 

X 

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. 

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: 

Swan Creek Rd 

Hemlock, MI 48626 

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

local governmental unit): Township of Fremont 

Petitioner's legal residence or principal office address is: 

402 Hickory Street 

Carrollton, MI 48724 

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

X 

the property or properties’ true cash and taxable values 

X 

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 or loss? 

X 

Yes ___ No 

X 

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: 2024

Page 3

MTT Docket No. 

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 Tribunal's authority over the prior 

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

The Assessor made additions to the assessed and taxable values, for tax year 

2024, at the 2025 July Board of Review 

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 Value 

2024 

423,000 

211,500 

205,099 

17. 

Petitioner contends that the values for the property

Page 4

Petitioner

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Swan Creek IV LLC

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

PO Box 189

City or Town

Carrollton

State

Michigan

ZIP Code

48724

Telephone Number

989-239-1787

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

rduford45@yahoo.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Reid

M.I.

A

Last Name

Duford

Firm Name (if any)

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

412 E Saginaw Rd

City or Town

Sanford

State

Michigan

ZIP Code

48657

Telephone Number

989-280-1715

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

rduford45@yahoo.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?2

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

Swan Creek Road

14495 Swan Creek Rd

Hemlock

Michigan

48626

Taxing Authority (City or Township)

Township Of Fremont (SAGINAW)

County

Saginaw

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Taxable Value Only (calculation), Other (please explain)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

15-11-2-11-2001-002

Classification of Property: Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

211500

Current Taxable Value as established by the Board of Review:

205099

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

119400

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

59700

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

53299

Parcel Number:

15-11-2-11-1002-000

Classification of Property: Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

148100

Current Taxable Value as established by the Board of Review:

139829

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

117800

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

58900

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

50679

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current

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