The Huntington National Bank, Petitioner Vs. Township Of Fort Gratiot, 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 Huntington National Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001955 

 

Fort Gratiot Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

of State law.1 As a result, the Tribunal shall enter the parties’ 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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001955 

Page 2 of 2 

 

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

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

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

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 15, 2026 

sb 

 

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

Vv 

Fort Gratiot Township, 

Respondent. 

Michelle Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Assoc. Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467- ofc 

(917) 488-7825 - mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

/ 

MTT Docket No. 25-001955-TT 

Parcel No(s). 20-015-4001-001 

Janal L. Mossett (P71591) 

Kelly Law Firm 

Attorneys for Respondents 

627 Fort Street 

Port Huron, Michigan 48060 

(810) 987-4111 

jmossett@porthuronlaw.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in St. Clair County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

20-015-4001-001 

$1,739,600 

$869,800 

$557,776

Page 2

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

| 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

| 

 20-015-4001-001 

$900,000 

$450,000 

$450,000 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Huntington National Bank” 

and mailed to the attention of: 

The Huntington National Bank 

¢/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

7. 

No interest is to be paid on any refunds. 

Respectfully submitted, 

Micke (0 Te) 

Michelle (Mikki) M. Silvey (P69494) 

Jandl 

L/Mossett (P71591) 

DuCharme, McMillen & Associates, Inc. 

Kelly Law Firm 

Representatives for Petitioner 

Attorneys for Respondent 

January 4, 2026 

January 5 2026 

Page 2 of 2 

MTT Docket No. 25-001955 

Stipulation for Entry of Consent Judgment 

PIN: 20-015-4001-001

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

Vv 

Fort Gratiot Township, 

Respondent. 

Michelle Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Assoc. Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467- ofc 

(917) 488-7825 - mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

/ 

MTT Docket No. 25-001955-TT 

Parcel No(s). 20-015-4001-001 

Janal L. Mossett (P71591) 

Kelly Law Firm 

Attorneys for Respondents 

627 Fort Street 

Port Huron, Michigan 48060 

(810) 987-4111 

jmossett@porthuronlaw.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT IN THE FULL TRIBUNAL 

1. 

This case is pending in the Entire Tribunal. 

2. 

The subject property is in St. Clair County. 

3. 

The values for the property at issue in this appeal as established by Respondent’s 

Board of Review are: 

Tax 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

20-015-4001-001 

$1,739,600 

$869,800 

$557,776

Page 2

4. 

The values for the property at issue in this appeal as agreed upon by the parties for 

settlement purposes are: 

Tax 

| 

Parcel(s) 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

| 

 20-015-4001-001 

$900,000 

$450,000 

$450,000 

5. 

This stipulation addresses the 2025 tax year. 

6. 

Refunds (as warranted) should be made payable to “The Huntington National Bank” 

and mailed to the attention of: 

The Huntington National Bank 

¢/o Mikki Silvey 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

7. 

No interest is to be paid on any refunds. 

Respectfully submitted, 

Micke (0 Te) 

Michelle (Mikki) M. Silvey (P69494) 

Jandl 

L/Mossett (P71591) 

DuCharme, McMillen & Associates, Inc. 

Kelly Law Firm 

Representatives for Petitioner 

Attorneys for Respondent 

January 4, 2026 

January 5 2026 

Page 2 of 2 

MTT Docket No. 25-001955 

Stipulation for Entry of Consent Judgment 

PIN: 20-015-4001-001

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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

NOTICE OF DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

The Huntington National Bank,

Petitioner,

v

 

 

Township Of Fort Gratiot,

Respondent.

 MTT Docket No. 25-001955

Please be advised that 25-001955 has been placed on a two-week Prehearing General 

Call commencing December 01, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

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

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

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

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001955

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 4, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 4, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 4, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not

Page 3

M

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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 Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001955

Township Of Fort Gratiot,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 14, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 12, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

The Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001955

Township Of Fort Gratiot,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 14, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 12, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

Vv. 

Fort Gratiot Township, 

Respondent. 

MTT DOCKET NO. 25-001955-TT 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey(@dmainc.com 

amorse@dmainc.com 

Janal L. Mossett (P71591) 

Kelly Law Firm 

Attorneys for Respondents 

627 Fort Street 

Port Huron, Michigan 48060 

(810) 987-4111 

jmossett@porthuronlaw.com 

PROOF OF SERVICE 

On the date below I sent by first class mail a copy of the Answer to Petition to: 

Township Assessor 

Fort Gratiot Township 

3720 Keewahdin Road 

Fort Gratiot, MI 48059 

Equalization Director 

St. Clair County 

200 Grand River, Suite 105 

Port Huron, MI 48060 

Township Supervisor 

Fort Gratiot Township 

3720 Keewahdin Road 

Fort Gratiot, MI 48059 

County Clerk 

St. Clair County 

201 McMorran Boulevard, Rm 1100 

Port Huron, MI 48060

Page 2

Secretary, Board of Education 

State Treasurer 

Port Huron Area School District 

Department of Treasury 

2720 Riverside Drive 

430 W Allegan Street 

Port Huron, MI 48060 

Lansing, MI 48922 

Michelle M. Silvey 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

1 declare that the statements above are true to the best of my information, knowledge and belief. 

Dated: September 29, 2025 

Lo het 4b 

Elizabeth Meyer

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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 Huntington National Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001955

Township Of Fort Gratiot,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to file proof evidencing service of the answer. As such, Respondent 

must submit proof of service within 14 days of the entry of this order. See TTR 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: November 14, 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 

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.

Page 2

MTT Docket No. 25-001955

Page 2 of 8

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

The Huntington National Bank,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001955

Township Of Fort Gratiot,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to file proof evidencing service of the answer. As such, Respondent 

must submit proof of service within 14 days of the entry of this order. See TTR 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.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: November 14, 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

Page 4

M

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

The Huntington National Bank, 

 

 

MTT DOCKET NO. 25-001955-TT 

 

 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

 

Fort Gratiot Township, 

 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

Janal L. Mossett (P71591) 

Kelly Law Firm 

Attorneys for Respondents 

627 Fort Street 

Port Huron, Michigan 48060 

(810) 987-4111 

jmossett@porthuronlaw.com 

_____________________________________________________________________________ 

 

ANSWER TO ENTER TRIBUNAL PROPERTY PETITION 

 

1. 

Admit. 

 

2. 

Admit. 

 

3. 

Admit. 

 

4. 

Neither admits nor denies for lack of knowledge, information and belief and leaves 

Petitioner to its proofs. 

 

5. 

Admit. 

 

6. 

Admit. 

 

7. 

Admit.

Page 2

2 

8. 

Admit. 

 

9. 

Admit. 

 

10. 

Neither admits nor denies for lack of knowledge, information, and belief and leaves 

Petitioner to its proofs. 

 

11. 

Admit. 

 

12. 

Admit. 

 

13. 

Admit. 

 

14. 

Admit only that the values are Petitioner’s contention and denies that Petitioner’s 

values are an accurate valuation of the subject Property. 

 

15. 

Admits. 

 

16. 

Denies for the reason that the same is untrue. 

 

WHEREFORE, Respondent Fort Gratiot Township respectfully requests that this 

Honorable Tribunal dismiss the Petition. 

 

 

 

 

 

 

KELLY LAW FIRM 

 

 

DATED: 9/29/25 

 

 

By: 

 

 

 

 

 

 

 

 

 

 Janal L. Mossett (P71591) 

 

 

 

 Attorneys for Respondent 

 

 

 

 

 627 Fort Street 

 

 

 

 

 Port Huron, Michigan 48060

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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. 25-001955

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Fort Gratiot (SAINT CLAIR)

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

Janal

M.I.

L

Last Name

Mossett

Firm Name (if any)

Kelly Law Firm

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

627 Fort Street

City or Town

Port Huron

State

Michigan

ZIP Code

48060

Telephone Number

810-987-4111

Fax Number

810-987-8763

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

jmossett@porthuronlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Janal L. Mossett

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

Petitioner, 

MTT DOCKET NO. 25-001955-TT 

Fort Gratiot Townshi 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 2d day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via USPS first class thereon: 

Angie Waters 

Port Huron Area School District 

St. Clair County Clerk 

Jessica L. Totty, School Board Secretary 

201 McMorran Blvd. Room 1100 

2720 Riverside Drive 

Port Huron, MI 48060 

Port Huron, MI 48060 

St. Clair County Equalization Director 

Michigan State Treasurer 

200 Grand River Ave. 

Department of Treasury 

Port Huron, MI 48060 

Treasury Building 

430 West Allegan 

Lansing, MI 48922 

Micke (lo Roo 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank. 

Petitioner, 

MTT DOCKET NO. 25-001955-TT 

Fort Gratiot Township, 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 2" day of 

September 2025 she served a copy of the Petition upon the following persons by placing 

same in an envelope properly addressed to each via certified mail thereon: 

Stephen Jones 

Robert Montgomery 

Fort Gratiot Township Assessor 

Fort Gratiot Township Supervisor 

3720 Keewahdin Road 

3720 Keewahdin Road 

Fort Gratiot, MI 48059 

Fort Gratiot, MI 48059 

Robert D. Buechler 

Fort Gratiot Township Clerk 

3720 Keewahdin Road 

Fort Gratiot, MI 48059 

Mics (0 ve) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

, 

MTT Docket No. 25-001955 

 -TT 

Petitioner, 

v 

Fort Gratiot Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-015-4001-001 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-001955 

TT 

Page 2 of 3 

5. 

The property identified above is classified as 201 Commercial-Improved 

6. 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

7. 

The property or properties at issue are in St 

Clair County. 

8. 

The property or properties’ address is: 

4778 24th Ave, Fort Gratiot, MI 48059 

9. 

The assessment(s) at issue were established by the: Fort Gratiot Township 

10. Petitioner’s legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

11. This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

12. The tax year at issue is: 2025. 

13. The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,739,600 

$869,800 

$557,776 

14. Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$800,000 

$400,000 

$400,000 

15. The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$939,600 

$469,800 

$157,776

Page 5

MTT Docket No. 25-001955 

TT 

Page 3 of 3 

16. The 2025 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

Fort Gratiot Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-015-4001-001 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in St Clair 

County. 

The property or properties’ address is: 

4778 24th Ave, Fort Gratiot, MI 48059 

The assessments) at issue were established by the: Fort Gratiot Township 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,739,600 

$869,800 

$557,776 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$800,000 

$400,000 

$400,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$939,600 

$469,800 

$157,776

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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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 Huntington National Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001955

Township Of Fort Gratiot, 

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: July 28, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25- 

Petitioner, 

v 

Fort Gratiot Township 

Respondent. 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467-ofc 

(917) 488-7825-mobile 

msilvey@dmainc.com 

amorse@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-015-4001-001 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-Improved 

The assessment(s) at issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

The property or properties at issue are in St Clair 

County. 

The property or properties’ address is: 

4778 24th Ave, Fort Gratiot, MI 48059 

The assessments) at issue were established by the: Fort Gratiot Township 

Petitioners legal residence or principal office address is: 

5555 Cleveland Ave., Columbus, OH 43231 

This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

The tax year at issue is: 2025. 

The values for the property identified above as established by Respondent’s 2025 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2025 

$1,739,600 

$869,800 

$557,776 

Petitioner contends the values for tax year 2025 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$800,000 

$400,000 

$400,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$939,600 

$469,800 

$157,776

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

D The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

E The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

F The assessment is based on the misapplication of valuation principles, and

G The assessment otherwise violates Petitioner’s rights.

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case 

and enter an order reducing the 202true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

30

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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 Huntington National Bank

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

5555 Cleveland Ave.

City or Town

Columbus

State

Ohio

ZIP Code

43231

Telephone Number

917-488-7825

Fax Number

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

msilvey@dmainc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

317-596-3260

Fax Number

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

msilvey@dmainc.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]

4778 24th Ave

Michigan

Taxing Authority (City or Township)

Township Of Fort Gratiot (SAINT CLAIR)

County

Saint Clair

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:

20-015-4001-001

Classification of Property: Real 

Commercial

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

869800

Current Taxable Value as established by the Board of Review:

557776

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

800000

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

400000

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

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