Tim Muflihi, Petitioner Vs. 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 

Tim Muflihi, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002045 

 

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 August 8, 2025, because Petitioner failed to file an Entire Tribunal petition 

and pay the required filing fee to initiate an appeal with the Tribunal. On September 8, 

2025, the Tribunal extended the time for Petitioner to cure the default by an additional 

14 days. On September 19, 2025, Petitioner filed an ET Case Information Sheet and on 

September 21, 2025, Petitioner filed a Motion to Set Aside Default but failed to cure the 

default because they did not file the requisite Entire Tribunal petition. 

 

On October 31, 2025, the Tribunal issued an order holding the Motion to Set Aside 

Default in abeyance and again extended the time for Petitioner to cure default, but 

Petitioner has not responded. Petitioner has not complied with either extension 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.1 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.2 

 

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, 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 25-002045 

Page 2 of 2 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

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 

Tim Muflihi, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002045 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN ABEYANCE 

 

ORDER EXTENDING THE TIME FOR PETITIONER TO CURE DEFAULT 

 

On September 19, 2025, Petitioner filed an ET Case Information Sheet, and on 

September 21, 2025, Petitioner filed a Motion to Set Aside Default, both in response to 

the order placing Petitioner in default issued on August 8, 2025. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered Petitioner’s response to the order, the motion, and the 

case file and finds that Petitioner was held in default because Petitioner filed a Small 

Claims petition form for an appeal pending in the Entire Tribunal Division.1 A list of 

Tribunal rules, petition forms, and information on filing fees are available online at 

www.michigan.gov/taxtrib. Petitioner failed to respond to the order of default, and the 

Tribunal entered an order extending the time to cure on September 8, 2025. Though 

Petitioner timely responded to the order extending default and filed a motion to set the 

default aside, they failed to cure the default because they filed an Entire Tribunal Case 

Information Sheet, rather than the requisite Entire Tribunal petition. As a result, 

Petitioner’s attempt to cure the default is incomplete. While the Tribunal finds one final 

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 the dismissal of the case for failure to timely comply 

with this order.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is held in ABEYANCE. 

 

IT IS FURTHER 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 

 

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).

Page 2

MTT Docket No. 25-002032 

Page 2 of 2 

 

default: (1) file an Entire Tribunal petition, (2) pay the additional filing fee owed for the 

filing of the petition, if any, and (3) file a Proof of Service-Petition form, evidencing the 

service of the petition on the six parties in interest.3 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Unfortunately, the payment of any 

additional petition filing fee may not be made via e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of entry of this order.4 

 

Failure to comply with this order shall result in dismissal of the case as provided by TTR 

237.5 

 

 

Entered: October 31, 2025 

 

 

By _____________________________ 

kac/jcr 

 

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 

 

 

3 TTR 227(6). 

4 “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

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 

GRETEHEH FHTMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

G 

LANSING 

DIRECTOR 

TIM MUFLIHI 

, 

MICHIGAN TAX TRIBUNAL 

Petitioners) 

v 

MTT Docket No, 25-002045 

CITY OF DETROIT 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

- 

A default was entered against me on August 7, 2025 

and, if applicable, the default 

was extended on September 4, 2025 

. 

Good cause exists to set aside the default because: 

I got really sick and was unable to submit the correct documents until now. 

3. 

| ask this Tribunal to set aside the def 

Party/Répresentative (sign here) 

Tim Muflihi 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

09 2 os 

TP— 

Date 

(sign here) 

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 

MARLON 

|. BROWN, DPA

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 

Tim Muflihi, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002045 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN ABEYANCE 

 

ORDER EXTENDING THE TIME FOR PETITIONER TO CURE DEFAULT 

 

On September 19, 2025, Petitioner filed an ET Case Information Sheet, and on 

September 21, 2025, Petitioner filed a Motion to Set Aside Default, both in response to 

the order placing Petitioner in default issued on August 8, 2025. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered Petitioner’s response to the order, the motion, and the 

case file and finds that Petitioner was held in default because Petitioner filed a Small 

Claims petition form for an appeal pending in the Entire Tribunal Division.1 A list of 

Tribunal rules, petition forms, and information on filing fees are available online at 

www.michigan.gov/taxtrib. Petitioner failed to respond to the order of default, and the 

Tribunal entered an order extending the time to cure on September 8, 2025. Though 

Petitioner timely responded to the order extending default and filed a motion to set the 

default aside, they failed to cure the default because they filed an Entire Tribunal Case 

Information Sheet, rather than the requisite Entire Tribunal petition. As a result, 

Petitioner’s attempt to cure the default is incomplete. While the Tribunal finds one final 

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 the dismissal of the case for failure to timely comply 

with this order.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is held in ABEYANCE. 

 

IT IS FURTHER 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 

 

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).

Page 2

MTT Docket No. 25-002032 

Page 2 of 2 

 

default: (1) file an Entire Tribunal petition, (2) pay the additional filing fee owed for the 

filing of the petition, if any, and (3) file a Proof of Service-Petition form, evidencing the 

service of the petition on the six parties in interest.3 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Unfortunately, the payment of any 

additional petition filing fee may not be made via e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of entry of this order.4 

 

Failure to comply with this order shall result in dismissal of the case as provided by TTR 

237.5 

 

 

Entered: October 31, 2025 

 

 

By _____________________________ 

kac/jcr 

 

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 

 

 

3 TTR 227(6). 

4 “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

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 

GRETEHEH FHTMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

G 

LANSING 

DIRECTOR 

TIM MUFLIHI 

, 

MICHIGAN TAX TRIBUNAL 

Petitioners) 

v 

MTT Docket No, 25-002045 

CITY OF DETROIT 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

- 

A default was entered against me on August 7, 2025 

and, if applicable, the default 

was extended on September 4, 2025 

. 

Good cause exists to set aside the default because: 

I got really sick and was unable to submit the correct documents until now. 

3. 

| ask this Tribunal to set aside the def 

Party/Répresentative (sign here) 

Tim Muflihi 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

09 2 os 

TP— 

Date 

(sign here) 

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 

MARLON 

|. BROWN, DPA

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. 25-002045

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

TIM

M.I.

Last Name

MUFLIHI

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

23676 PARK ST

City or Town

DEARBORN

State

Michigan

ZIP Code

48124

Telephone Number

7345649002

Fax Number

3135610468

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

TMUF@YMAIL.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Tim

M.I.

Last Name

Muflihi

Firm Name (if any)

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

23676 Park St

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

734-564-9002

Fax Number

313-561-0468

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

tmuf@ymail.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]

12517 MACK AVENUE

DETROIT

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County

Wayne

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:

21001277

Classification of Property: Real 

Commercial

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

304100

Current Taxable Value as established by the Board of Review:

296625

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

500000

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

250000

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

250000

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

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 

Tim Muflihi, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002045 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on August 8, 2025, because Petitioner attached a Small 

Claims Division petition to an e-filed Entire Tribunal Division filing.1 Due to the 

classification of the property and the amount of tax in dispute, Petitioner is eligible to file 

in either division, although it is unclear to the Tribunal if Petitioner intended to file in the 

Entire Tribunal Division or the Small Claims Division. Information on Tribunal rules, 

forms, and filing fees are available online at www.michigan.gov/taxtrib. Petitioner was 

required to cure the default within 14 days, has had ample time to comply, and 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 the 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 if Petitioner wishes to remain in the Entire Tribunal 

Division, Petitioner must complete the following to cure the default: 

 

(1) file an Entire Tribunal petition, (2) file a Motion to Set Aside Default, (3) pay the 

$50.00 fee required for the filing of the motion, and (4) serve a copy of the motion on 

Respondent. 

 

IT IS FURTHER ORDERED the petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” 

 

 

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).

Page 2

MTT Docket No. 25-002045 

Page 2 of 2 

 

IT IS FURTHER ORDERED Petitioner shall serve a copy of the Entire Tribunal petition 

on the six parties of interest in accordance with TTR 227(6). 

 

IT IS FURTHER ORDERED that if Petitioner intended to file in the Small Claims 

Division, Petitioner must complete the following to cure the default: 

 

(1) file a Motion to Transfer to the Small Claims Division, (2) file a Motion to Set Aside 

Default; (3) pay the $50.00 fee required for the filing of the motions, and (4) serve a 

copy of the motions 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 the dismissal of the case, as provided by 

TTR 237. 

 

 

Entered: September 8, 2025 

 

 

By _____________________________ 

kac/jcr 

 

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

TIM MUFLIHI 

 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 25- 002045- MTT 

Respondent. 

Parcel No. 21001277. 

________________________________________________________________________________/ 

 

ANSWER TO PROPERTY TAX PETITION 

Now Comes Respondent, City of Detroit, by and through it undersigned counsel and in Answer 

to the Petition filed in this matter states the following : 

1. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs 

2. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs 

3. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs 

4. Respondent, City of Detroit admits that the issue being appealed in the instant matter is 

the True Cash Value and Taxable Value, but denies that any such allegation has merit. 

5. Respondent, City of Detroit, denies the allegations contained in the corresponding 

paragraph.

Page 2

2 

 

6. Respondent, City of Detroit, admits as true the allegations contained in the 

corresponding paragraph. 

7. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs 

8. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs. 

9. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegation and leaves 

Petitioner to its proofs. 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

 

 

Dated: 8/15/2025 

 

 

 

 

 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226

Page 3

3 

 

AFFIRMATIVE DEFENSES. 

 

 

NOW COMES Respondent, City of Detroit, and asserts the following Affirmative 

Defenses to the Petitioner’s claims: 

1. 

Petitioner’s lacks standing and/or capacity to bring forth this Petition. 

2. 

Petitioner’s claims may be barred by the applicable statute of limitations. 

3. 

This Tribunal lacks subject matter jurisdiction. 

 

4. 

Petitioner has failed to state a claim upon which relief can be granted. 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: 8/15/2025 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

 

 

 

 

 

313.237.3075 

 

 

 

 

 

 

cobbm@detroitmi.gov

Page 4

4 

 

 

PROOF OF SERVICE 

 

On 8/15/2025, I mailed by first class mail a copy of Respondent’s Answer and Affirmative 

Defenses to: 

 

 

 

 

 

 

Tim Muflihi 

 

 

23676 Park St. 

 

 

Dearborn, MI 48124 

 

 

 

 

 

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

belief. 

 

Dated: August 15, 2025 

 

 

 

 

 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226

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 - Respondent

MOAHR DOCKET NO. 25-002045

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

Local Unit of Government/First Name

MaryBeth

M.I.

Last Name

Cobbs

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

2 WOODWARD AVE,

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3075

Fax Number

313-224-5505

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

cobbm@detroitmi.gov

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Mary Beth

M.I.

Last Name

Cobbs

Firm Name (if any)

City of Detroit Law Department

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

2 Woodward Ave

Suite 500

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313.237.3075

Fax Number

313.224.5505

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

cobbm@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Mary Beth Cobbs 

/s/

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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

Tim Muflihi,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-002045

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed a Small Claims petition and paid a filing fee. Petitioner is required to file 

a formal Entire Tribunal petition and pay the required filing fee to initiate an appeal with 

the Tribunal. See TTR 265, 225 and MCL 205.735a. Because Petitioner did not file the 

appropriate petition, the appeal is not properly pending. As such, Petitioner must file a 

formal Entire Tribunal petition within 14 days of the entry of this order. The petition shall 

note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-

filing system, must be filed on the assigned docket number as an “amended petition.” 

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: August 8, 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

Page 2

MTT Docket No. 25-002045

Page 2 of 2

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

First Name 

M.I. 

Last Name 

 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing?

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

 Yes* 

 No** 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

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

Taxing Authority (City or Township) 

County 

 

 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

 True Cash and Taxable Value 

 Poverty Exemption 

 Taxable Value Only (calculation) 

 Disabled Veterans Exemption 

 Uncapping of Taxable Value 

 Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 Classification 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

 Yes 

 No 

If Yes, check which BOR you attended AND attach the BOR decision: 

 March 

 July 

 December 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

If No, explain why:

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real Personal (check one) 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real Personal (check one) 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check

Page 4

ST

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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

Tim Muflihi, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002045

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

First Name 

M.I. 

Last Name 

 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing?

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

 Yes* 

 No** 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

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

Taxing Authority (City or Township) 

County 

 

 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

 True Cash and Taxable Value 

 Poverty Exemption 

 Taxable Value Only (calculation) 

 Disabled Veterans Exemption 

 Uncapping of Taxable Value 

 Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 Classification 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

 Yes 

 No 

If Yes, check which BOR you attended AND attach the BOR decision: 

 March 

 July 

 December 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

If No, explain why:

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real Personal (check one) 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real Personal (check one) 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check

Page 4

ST

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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: Individual

First Name/Company Name

TIM

M.I.

Last Name

MUFLIHI

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

23676 PARK ST

City or Town

DEARBORN

State

Michigan

ZIP Code

48124

Telephone Number

7345649002

Fax Number

3135610468

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

TMUF@YMAIL.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Tim

M.I.

Last Name

Muflihi

Firm Name (if any)

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

23676 Park St

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

734-564-9002

Fax Number

313-561-0468

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

tmuf@ymail.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]

12517 MACK AVENUE

DETROIT

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County

Wayne

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:

21001277

Classification of Property: Real 

Commercial

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

304100

Current Taxable Value as established by the Board of Review:

296625

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

500000

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

250000

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

250000

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

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.