Sydnie A Shurney, Petitioner V City Of Detroit, 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 

Sydnie A Shurney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003715 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on October 9, 2024, because they did not fully complete the petition form, pay 

the fee required for the filing of the petition, or file a copy of the notice giving rise to the 

appeal, i.e., the March Board of Review Decision.1 On December 23, 2024, the 

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

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

latter stated that “failure to comply with this Order shall result in the dismissal of the 

case . . .” and referenced Grimm v Dep’t of Treasury.2 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

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

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

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

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

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

serve the interests of justice.3 

 

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

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

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

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

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

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

 

1 Respondent’s answer confirms that the property does not have a PRE of at least 50%, and a fee of 

$125.00 is therefore required for the filing of the appeal. See TTR 267. 

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

3 Id. at 149.

Page 2

MTT Docket No. 24-003715 

Page 2 of 2 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

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

record on appeal. There is no certification fee. 

 

 

Entered: January 30, 2025 

 

 

By _____________________________ 

ejg 

 

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

Sydnie A Shurney, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 9, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 9, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 2024

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 See also MCL 205.732.

Page 2

MTT Docket No. 24-003715

Page 2 of 4

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 provide 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

Sydnie A Shurney, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 9, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 9, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 2024

4 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).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003715

Page 4 of 4

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 provide 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

Sydnie A Shurney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715

City of Detroit,

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.

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.

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.

Page 2

MTT Docket No. 24-003715

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 10, 2024

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 provide 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

Sydnie A Shurney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715

City of Detroit,

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.

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.

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

Page 4

MTT

Page 5

ST

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

10/30/24, 1:28 PM 

Michigan.gov Home 

Home 

' 

Announcements 

My Cases 

My eFilings 

Submit an eFile 

eFiling Website 

RECEIVED 

NOV 0 6 2024 

Fite As: 

My Acrount 

Log Out 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION/EXEMPTION/CLASSIFICATION 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. Notice of 

Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed 

in default. 

Docket Number: 

* 

24-003715 

Section 1: Respondent’s Contact Information 

Filer Type: 

* 

Local Unit of Government 

Iva 

Unit of Government: 

* 

City of Detroit (Wayne) 

v 

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

First Name: 

Dana 

Middite Initial: 

Last Name: 

McMurray 

Firm Name (if any): 

City of Detroit-Office of the Assessor 

Address.line 1: 

2 Woodward Ave., Ste. 804 

Address line 2: 

Address line 3: 

City or Town: 

Detroit 

State: 

Michigan 

Vv 

 2IP Code: 

48226 

Telephone Number: 

3138040880 

Fax Number: 

E-mail Address: 

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

How many parcels are 

* 

1 

being appealed?

Page 2

10/30/24, 1:28 PM 

eFiling Website 

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)?: 

Byes ONo 

If Yes, check which BOR Petitioner attended: * 

March (J July (CJ December 

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

Yes CINo 

Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?: 

Yes 

No 

If yes, please cite the Board's authority? 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact?: 

Oes 

No 

If yes, please explain?: 

Is Petitioner appealing from a State Tax Commission Order? If so, when was it issued? 

Michigam 

N/ [3 

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?: 

Oves 

No 

If Yes, check which Board of Review Petitioner attended: 

‘March |! July 

December 

List the date the Board of Review denied Petitioner's poverty exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN 

POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL 

EXEMPTIONS 

Did Petitioner request the exemption at the BOR? 

Oves DI No 

If Yes, check which BOR Petitioner attended: 

‘March 

‘July - 

‘December 

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?

Page 3

10/30/24, 1:28 PM 

eFiling Website 

f 

. 

0 

Agricutural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

 Ulility 

8] 

[me] 

[=] 

[ 

@] 

Current Assessed Value as established by the BOI 

65,300 

Current Taxable Value as established by the BOR: * 

65,300 

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

130,640 

130,600 (rounded) 

‘ 

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

65,300 

65,300 

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

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

Is! Dana McMurray 

Upload Notice Giving Rise to Appeal: | Choose File | No file chosen 

Submit

Page 4

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

Prapany Acssascient 

Svar 

Board of Review 

2 Woodward Avenue, Suite 105 

fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

07/22/2024 

SHURNEY, SYDNIE 

18491 OHIO 

DETROIT 

Mi 48221-2055 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-63477 

= 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

: 

FINDING OF FACTS: 

1. 

Parcel Number: 

16034144. 

2. 

Property Address: 

18491 OHIO 

3. 

District: 

2 

4. 

Property Classification: 

401 

(RESIDENTIAL:IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 0% 

: 

: 

5. 

Property Legal Description: 

W OHIO 258 CURTIS AVE SUB L48 P13 PLATS, WC R 16/331.40.X 114 

6. 

Petitioner timely filed an appeal to the March Board of Review. 

7. The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office:of the Assessor. 

CONCLUSION: 

Taxable Value Uncapping due to Proposal A of 1994. 

The Board of Review has considered the appeal filed and found there was no adjustment warranted. 

Co 

B 

Before Appeal 

After Appeal 

2024 . Assessed Value 

65,300 

65,300 

2024 

Taxable Value 

19,518 

65,300 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal must be made by May 31st 

of the current year for properties classified 

as:

Page 5

ccel 

Number: 

16034144. 

Jurisdiction: 

CITY 

OF DETROIT 

County: 

WAYNE 

Pz 

antor 

“[Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& 

Page 

AILTON, HAMILTON, 

PAULET 

{SHURNEY, 

SYDNIE 

149,900] 

11/30/2023 

[WD 

03-ARMS LENGTH 

20232853 

sperty Address 

Building 

Permit ({s) 

Class:

Page 6

Single

Page 7

py

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

Sydnie A Shurney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003715

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Furthermore, Petitioner failed to properly complete the petition and may have failed to 

pay the full required fee for the filing of the petition. See TTR 277 and 267. As such, the 

appeal is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section, return the completed petition, and pay 

the additional fee amount required for the filing of the petition, if any, within 14 days of 

the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal. Small Claims petition forms and a filing fee calculator can be found on our 

website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via 

e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.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 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003715

Page 2 of 4

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 provide 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 

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 219(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

Sydnie A Shurney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003715

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Furthermore, Petitioner failed to properly complete the petition and may have failed to 

pay the full required fee for the filing of the petition. See TTR 277 and 267. As such, the 

appeal is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section, return the completed petition, and pay 

the additional fee amount required for the filing of the petition, if any, within 14 days of 

the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal. Small Claims petition forms and a filing fee calculator can be found on our 

website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via 

e-filing. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.ii 

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 9, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003715

Page 4 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “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

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

RECEIVED 

Ch 

JUL 29 2024 

: 

* 

MICHIGAN TAX TRIBUNAL 

210" 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultura 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 Smal} Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Ml. 

Last Name/Company Name 

Qudnie. 

¥ 

Shurpney 

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

L84a| 

obo 

ot 

City or Town 

State 

ZIP 

Code 

beteo Td 

mi] 

4a 

Telephone Number 

Fax Number 

2313 

~ ol 

~ DUKE 

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

SYdnie Shurney 2020 (@ gras! 

- (om 

a 

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

First Name 

Ml. 

Last Name 

7 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

| Telephone Number 

Fax Number 

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

— 

Section 3; Subject Property Information 

How many 

if you 

ar 

il 

thy 

i? 

ji 

parcels ave you 

W oly Bree more 

than one parcel, are they contiguous or adjoining? 

appealing? 

a

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

aR OWN, DPA 

LANSING 

GOVERNOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

e031 

Classification of Property: 

Real 

"H 

(check one) 

Agricultural 

Commercial 

Industrial 

reg 

Timber-Culover 

Developmental 

Utility 

{check one) 

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

(u5, 360 

Current Taxable Value as establlshed by the BOR: 

(06, 300 

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

19,4578 

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

9.459 

If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contantion of Taxable Value, 

Section 8: Classification Information "Only the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel [dentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Resldential 

 Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe Is the property’s classification? 

Real 

Personal 

(check one} 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

Hf improved properly, how Is the property currently being used? 

Hf Improved property, for what use was the property designed?

Page 3

Sudnie 

Shwrn 

cyt & 

Dein 

dy mz Yozel 

ithiopa Tox Tribune 

P.0. Pox 20323 

Lansing SNL 48a09

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

Sydnie A Shurney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715

City of Detroit,

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 279. 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 9, 2024

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 provide 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

Sydnie A Shurney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003715

City of Detroit,

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 279. 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 9, 2024

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 provide 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

RECEIVED 

Ch 

JUL 29 2024 

: 

* 

MICHIGAN TAX TRIBUNAL 

210" 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultura 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 Smal} Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Ml. 

Last Name/Company Name 

Qudnie. 

¥ 

Shurpney 

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

L84a| 

obo 

ot 

City or Town 

State 

ZIP 

Code 

beteo Td 

mi] 

4a 

Telephone Number 

Fax Number 

2313 

~ ol 

~ DUKE 

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

SYdnie Shurney 2020 (@ gras! 

- (om 

a 

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

First Name 

Ml. 

Last Name 

7 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

| Telephone Number 

Fax Number 

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

— 

Section 3; Subject Property Information 

How many 

if you 

ar 

il 

thy 

i? 

ji 

parcels ave you 

W oly Bree more 

than one parcel, are they contiguous or adjoining? 

appealing? 

a

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

aR OWN, DPA 

LANSING 

GOVERNOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

e031 

Classification of Property: 

Real 

"H 

(check one) 

Agricultural 

Commercial 

Industrial 

reg 

Timber-Culover 

Developmental 

Utility 

{check one) 

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

(u5, 360 

Current Taxable Value as establlshed by the BOR: 

(06, 300 

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

19,4578 

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

9.459 

If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contantion of Taxable Value, 

Section 8: Classification Information "Only the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel [dentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Resldential 

 Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe Is the property’s classification? 

Real 

Personal 

(check one} 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

Hf improved properly, how Is the property currently being used? 

Hf Improved property, for what use was the property designed?

Page 3

Sudnie 

Shwrn 

cyt & 

Dein 

dy mz Yozel 

ithiopa Tox Tribune 

P.0. Pox 20323 

Lansing SNL 48a09

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.