The Groves Of Whitmore Lake LLC Petitioner Vs. Township Of Northfield 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 

The Groves of Whitmore Lake LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000455 

 

Northfield Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS 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 

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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000455 

Page 2 of 2 

 

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 June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: May 21, 2026 

 

 

 

By: /s/ Joshua M. Wease 

jc 

 

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Groves of Whitmore Lake LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. B-02-20-400-003 

Northfield Twp., 

Respondent. 

PETITION 

The Groves of Whitmore Lake LLC (“Petitioner”), through its attorneys, HONIGMAN 

LLP, says: 

1. 

Petitioner's principal office address is 17800 Laurel Park Drive North, Suite 200C, 

Livonia, MI 48152. 

Petitioner is a party in interest with respect to property taxes on tax parcel 

number B-02-20-400-003 ("Petitioner's Property"), located in Washtenaw County, Michigan. 

2. 

Respondent, Northfield Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$2,668,100 and assessed Petitioner's Property at $2,668,100, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4. 

Petitioner's Property 

is classified as Commercial Real. 

Petitioner's Property 

is 

unimproved and could be used for future development. 

Petitioner believes that Petitioner's 

Property has been designed to be used for a future development. 

26-0003

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

The Tax Tribunal Act does not require a board of review protest for Petitioner’s 

Property. 

8. 

The 2026 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The assessment, 

including 

state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that 

is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode 

of assessment adopted 

by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection and due process of law. 

64070038.1

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 assessed value and taxable value of Petitioner's Property from $2,668,100 to $1,400,000, (ii) 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs; and iii) granting Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

I) 

N 

fl 

By: 

© Hom, J 

Stewart L. Mandell (P33781) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

Dated: April 

1, 2026 

64070038.1

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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

The Groves of Whitmore Lake LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000455

Township Of Northfield, 

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: May 20, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE GROVES OF WHITMORE LAKE LLC, 

Petitioner, 

Vv 

NORTHFIELD TWP., 

Respondent. 

MTT Docket No. 26-000455 

/ 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

I. 

The parcel is located in Washtenaw County. 

2. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

3. 

Property Parcel No: B-02-20-400-003. 

4. 

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

Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2026 

$5,336,200 

$2,668,100 

$2,668,100 

S. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$2,800,000 

$1,400,000 

$1,400,000

Page 2

MTT Docket No. 26-000455 

Stipulation for Entry of Consent Judgment 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited 

to, the joint 

payment of the refund, the waiver of interest, etc.: 

Honigman LLP 

Attorneys for Petitioner 

By: 

Stewart L. Mandell (P33781) 

660 Woodward Avenue 

2290 First National Bidg. 

Detroit, MI 48226-3506 

(313) 465-7420 

simandeli@honigman.com 

Dated: April 2, 2026 

Northfield Township Assessor 

Respondent Representative 

David M. Griffin 

¢£~ 

Northfield Township Offices 

8350 Main St. 

Whitmore Lake, MI 48189 

(734) 449-2880 

assessingfonorthileldmi.gov 

Dated: April 2, 2026

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Groves of Whitmore Lake LLC, 

Petitioner, 

V. 

MTT Docket No. 26-000455 

Parcel No. B-02-20-400-003 

Northfield Twp., 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

Northfield Township through its assessor of record David Griffin responds to the Entire Tribunal 

Petition below; 

1. 

Respondent neither admits nor denies the office address of petitioner attorneys. 

Respondent does admit B-02-20-400-003 is parcel petitioner has interest in. 

Respondent admits to the allegations in paragraph #2. 

Respondent admits a 2026 Assessed/Taxable/State Equalized Value was determined to 

be $2,668,100. 

Respondent admits to the allegations in paragraph #4. 

Respondent lacks the information and knowledge necessary to respond to the truth of 

the allegations. 

Respondent lacks the information and knowledge necessary to respond to the truth of 

the allegations and leaves the petitioner to its truths. 

Respondent admits to the allegations in paragraph #7.

Page 2

Entire Tribunal Property Tax Answer 

PROOF OF MAILING 

On the date below 

| sent by electronic mail a copy of the foregoing Respondent’s Answer 

to Petition and Affirmative Defenses to: 

Stewart L. Mandell (P33781) 

Simandell@honigman.com 

| declare that the statement above is true to the best of my information, knowledge and 

belief. 

David Griffin 

Dated: April 23, 2026

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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 - Respondent

MOAHR DOCKET NO. 26-000455

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Northfield (WASHTENAW)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

David

M.I.

Maxwell

Last Name

Griffin

Firm Name (if any)

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

8350 Main Street

City or Town

Whitmore Lake

State

Michigan

ZIP Code

48189

Telephone Number

734-449-2880

Fax Number

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

griffinm@northfieldmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

David Griffin

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Groves of Whitmore Lake LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

p o- 004 

& 4 

[Parcel No(s). B-02-20-400-003] 

Northfield Twp., 

Respondent. 

PROOF OF SERVICE 

Lisa Joseph states that on 

“F [i 

/ 

1 

, she did serve a copy of Petitioner's Petition, 

with docket number, upon the parties named on the attached list. 

fs) Lio Sprdepl 

Lisa Joseph 

26-0003 

64070038.1

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

NORTHFIELD TWP. 

75 BARKER ROAD, PO BOX 576 

WHITMORE LAKE, MI 48189 

ASSESSOR 

NORTHFIELD TWP. 

75 BARKER ROAD, PO BOX 576 

WHITMORE LAKE, MI 48189 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

WASHTENAW COUNTY 

220 N. MAIN ST. 

ANN ARBOR, MI 48107-8645 

DIRECTOR OF EQUALIZATION 

WASHTENAW COUNTY 

220 N. MAIN ST. 

ANN ARBOR, MI 48107-8645 

SECRETARY OF SCHOOL BOARD 

WHITMORE LAKE PUBLIC SCHOOLS (LIVINGSTON) 

8845 MAIN STREET 

WHITEMORE LAKE, MI 48189-9597 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

26-0003 

64070038.1

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Groves of Whitmore Lake LLC, 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. B-02-20-400-003 

Northfield Twp., 

Respondent. 

PETITION 

The Groves of Whitmore Lake LLC (“Petitioner”), through its attorneys, HONIGMAN 

LLP, says: 

1. 

Petitioner's principal office address is 17800 Laurel Park Drive North, Suite 200C, 

Livonia, MI 48152. 

Petitioner is a party in interest with respect to property taxes on tax parcel 

number B-02-20-400-003 ("Petitioner's Property"), located in Washtenaw County, Michigan. 

2. 

Respondent, Northfield Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$2,668,100 and assessed Petitioner's Property at $2,668,100, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4. 

Petitioner's Property 

is classified as Commercial Real. 

Petitioner's Property 

is 

unimproved and could be used for future development. 

Petitioner believes that Petitioner's 

Property has been designed to be used for a future development. 

26-0003

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

The Tax Tribunal Act does not require a board of review protest for Petitioner’s 

Property. 

8. 

The 2026 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The assessment, 

including 

state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that 

is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode 

of assessment adopted 

by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection and due process of law. 

64070038.1

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 

2026 assessed value and taxable value of Petitioner's Property from $2,668,100 to $1,400,000, (ii) 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs; and iii) granting Petitioner any other relief to which it is entitled. 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

I) 

N 

fl 

By: 

© Hom, J 

Stewart L. Mandell (P33781) 

660 Woodward Avenue 

2290 First National Bldg. 

Detroit, MI 48226-3506 

(313) 465-7420 

slmandell@honigman.com 

Dated: April 

1, 2026 

64070038.1

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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

The Groves of Whitmore Lake LLC

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

17800 Laurel Park Drive North

City or Town

Livonia

State

Michigan

ZIP Code

48152

Telephone Number

3134657420

Fax Number

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

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Stewart

M.I.

Last Name

Mandell

Firm Name (if any)

Honigman LLP

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

2290 First National Building

660 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-465-7420

Fax Number

313-465-7421

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

slmandell@honigman.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?1

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

Michigan

Taxing Authority (City or Township)

Township Of Northfield (WASHTENAW)

County

Washtenaw

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

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

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

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

B-02-20-400-003

Classification of Property: Real 

Commercial

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

2668100

Current Taxable Value as established by the Board of Review:

2668100

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

2800000

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

1400000

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

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:

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 Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Stewart L. Mandell

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