Township Of Marion, Petitioner V City Of Howell, 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 

Marion Township, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003829 

 

City of Howell, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on December 12, 

2025. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ 

date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not 

agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

On December 30, 2025, Petitioner filed exceptions to the POJ. In the exceptions, 

Petitioner states that the Tribunal should consider its acquisition of the subject property 

to protect the integrity of the special assessments to be a “public purpose” within the 

meaning of MCL 211.7m that promotes the general welfare and financial security of the 

Township. Further, Petitioner was not merely holding the land with no purpose. 

Holding the land while resolving the dispute with the City of Howell promoted the 

financial security of the Township by ensuring that it could clearly define what property 

rights the purchaser was buying. 

 

Respondent has not filed exceptions to the POJ or a response to Petitioner’s 

exceptions. 

 

The Tribunal has considered the exceptions and the case file and finds that the 

Administrative Law Judge (ALJ) properly considered the testimony and evidence 

provided. Petitioner is merely reframing the arguments already presented,

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MTT

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Page 1

RECEIVED 

JAN 

0% 

MARION TOWNSHIP 

05 2026 

mariontownship.com 

MICHIGAN TAX TRIBUN, 

Al 

Rit] 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING, MI 48909 

This is a request for reconsideration of the POJ for MTT Docket No. 24- 

003829, Marion Township, Petitioner v City of Howell, Respondent. 

The petition by Marion Township to the City of Howell Board of Review was 

an appeal for two parcels to have their status returned to exempt. The 

petition was denied and the Township filed with the MTT. The MTT also 

denied the Township’s request for tax years 2024 and 2025. 

The MTT denied the exemption because there was no “public purpose or 

present use of the properties for any public purpose.” 

The POJ cites a court case that determined that “Public Purpose” promotes 

general welfare and security of the Township. 

The Township is requesting that the MTT consider the acquisition of the 

property to protect the special assessments on the sewer and water REUs to 

be a “public purpose” that certainly promoted the financial security of the 

Township. 

The previous owner encountered financial issues that resulted in one of the 

properties being sold at tax sale and the other being scheduled for tax sale. 

A speculator could purchase the property at a discount and not make 

payments of the annual levies on the special assessments unless a buyer 

was located, resulting in a financial loss to the Township. 

Establishing a public use on property that we had no intention of keeping, in 

another jurisdiction, would not be a benefit to the Township.

Page 2

We attempted to resolve the dispute without getting involved in a court case 

with the City that could jeopardize our relationship with the City that we 

depend on to maintain the Township sewer system, Fire Authority, and 

Recreation Authority. 

The dispute was resolved when a new City Manager was appointed. The

Page 3

SLE,

Page 4

Ma

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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 

 

Marion Township, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003829 

 

City of Howell, 

 

Case Type: Exemption 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Kari L. Miles, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

October 15, 2025 

Appearances on Behalf of Petitioner: 

Matt Dedes and Robert Hanvey 

Appearances on Behalf of Respondent: Peter Augostino 

 

PROPOSED JUDGMENT 

 

The subject properties shall not be granted an exemption under MCL 211.7m for the 

2024 and 2025 tax years. 

 

The subject properties’ taxable value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 4717-01-200-004 

Year

TV

2024

$205,800

2025

$212,179

 

 

Parcel Number: 4717-01-200-005 

Year

TV

2024

$109,900

2025

$113,306

 

PROCEDURAL HISTORY 

 

Petitioner applied to the 2024 March Board of Review (BOR) for an exemption under 

MCL 211.7m. 

 

Petitioner filed a petition with the Tribunal on July 29, 2024, and Respondent filed an 

answer on December 3, 2024.

Page 2

MTT Docket No. 24-003829 

Page 2 of 7 

 

The amount of TV in dispute, as set forth in the pleadings, for all tax years at issue is 

within the jurisdictional limits of the Small Claims Division.1 Further, the property’s 

assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether Petitioner’s property qualifies for a property tax 

exemption pursuant to MCL 211.7m. 

 

The petitioner must prove, by

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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

Township Of Marion,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003829

City Of Howell, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 15, 2025 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003829

Page 2 of 16

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court

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MT

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Page 1

RECEIVED 

MAR 26 2025 

MICHIGAN TAX TRIBUNAL 

Gormley aw Cifices, PLC 

Attorneys and Counselors at Law 

John L. Gormley, Esq. 

101 

E. Grand River Avenue 

Clint P. Stevenson, Esq. 

john@gormleylaw.net 

Fowlerville, Michigan 48836 

clint@gormleylaw.onmicrosoft.com 

Phone: (517) 223-3758 

Fax: (517) 223-8233 

www.gormleylawotfices.com 

Marh 21, 2025 

Tribunal Clerk 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

RE: 

Township of Marion; Robert W. Hanvey v City of Howell 

Case No. 24-003829 

Dear Tribunal Clerk: 

Pursuant to the most recent Order entered by the Judge on March 17, 2025, please find enclosed 

the following document for filing with the Tax Tribunal: 

1) 

An Amended Property Tax Appeal Petition Form Valuation/Exemption/Classification 

Appeal with Multiple Parcel Attachment to Petition Form Valuation Appeal; and 

2) 

Proof of Service. 

Thank you for your assistance in this matter. Please let me know if you have any questions or 

concerns. 

Best Regards, 

fo) 

Mary feleiil

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

AMENDED 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. 

Pursuant to Michigan Tax Tribunal Rute (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

"KR 

Last Name/Company Name 

Township of Marion 

Mailing Address {No., Street, P.O. Box or Rural Route} 

City or Town 

State 

ZIP Code 

Telephone Number

Page 3

STATE

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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 

Marion Township, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003829 

 

City of Howell, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING RESPONDENT’S MOTION TO DISMISS 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER CORRECTING DOCKET 

 

On January 28, 2025, Respondent filed a motion requesting that the Tribunal dismiss 

the above-captioned case. In the motion, Respondent states that the case should be 

dismissed because Petitioner is not a party-in-interest relative to the property at issue; 

the property is owned by Marion Township, and Petitioner has no legal interest or 

standing to file an appeal. 

 

On February 7, 2025, Petitioner filed a response to Respondent’s Motion to Dismiss, 

and a motion requesting that the Tribunal permit it to amend the filed Petition. Petitioner 

states in these filings that it included contact information for Robert Hanvey in the 

Petition because he was the supervisor for Marion Township at the time the Petition 

was filed. Marion Township owns the property at issue, and the docket should be 

corrected to reflect it as Petitioner in this matter. Additionally, the Township recently 

elected a new supervisor, and Petitioner’s contact information should be updated to 

reflect Bill Fenton, as Township Supervisor, in place of Robert Hanvey. 

 

Respondent has not filed a response to Petitioner’s Motion to Amend. 

 

The Tribunal has considered the motions and the case file and finds that Petitioner 

erred in listing Robert W. Hanvey as

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MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

PETITIONER’S MOTION TO AMEND CASE CAPTION 

NOW COMES Petitioner by and through its Attorney with its Motion to Amend Case 

Caption as follows: 

1. 

On July 29, 2024, when completing the initial Petition form for filing with the Tax Tribunal 

in Section I, the Petitioner included its contact information of Robert Hanvey as the Contact 

person for the Township, because he was at that time the Supervisor for the Township of 

Marion at the time the initial Petition was filed (See Exhibit A). 

1.1. Section 5 of the Petition titled “Explain the Reason for this Appeal,” states, in part, these 

properties were purchased by the Township (See Exhibit A). 

1.2. Petitioner did include a Proof of Service showing Respondent was served and the Case 

Caption on the Proof of Service shows Petitioner as “Township of Marion; Robert 

Hanvey” (See Exhibit B). 

1.3. The Petition was verified on October 16, 2024. 

1.4. Robert Hanvey did not run for re-election this year and Bill Fenton was elected in his 

place as Township Supervisor in November 2024. 

Page 1 of 2

Page 2

2. 

On December 2, 2024, an Order Holding Party in Default was entered against Respondent 

(See Exhibit C), and on December 3, 2024, Respondent filed its Answer to Petitioner’s 

Petition along its attachments. 

3. 

On January 28, 2025, Respondent filed a Motion to Dismiss in the above matter based on a 

non-malicious

Page 3

EXHIBIT

Page 4

R

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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 

Marion Township, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003829 

 

City of Howell, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING RESPONDENT’S MOTION TO DISMISS 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER CORRECTING DOCKET 

 

On January 28, 2025, Respondent filed a motion requesting that the Tribunal dismiss 

the above-captioned case. In the motion, Respondent states that the case should be 

dismissed because Petitioner is not a party-in-interest relative to the property at issue; 

the property is owned by Marion Township, and Petitioner has no legal interest or 

standing to file an appeal. 

 

On February 7, 2025, Petitioner filed a response to Respondent’s Motion to Dismiss, 

and a motion requesting that the Tribunal permit it to amend the filed Petition. Petitioner 

states in these filings that it included contact information for Robert Hanvey in the 

Petition because he was the supervisor for Marion Township at the time the Petition 

was filed. Marion Township owns the property at issue, and the docket should be 

corrected to reflect it as Petitioner in this matter. Additionally, the Township recently 

elected a new supervisor, and Petitioner’s contact information should be updated to 

reflect Bill Fenton, as Township Supervisor, in place of Robert Hanvey. 

 

Respondent has not filed a response to Petitioner’s Motion to Amend. 

 

The Tribunal has considered the motions and the case file and finds that Petitioner 

erred in listing Robert W. Hanvey as

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MTT

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Page 1

Motion To Dismiss 

Docket No.: 24-003829-TT 

Robert W Hanvey, Petitioner 

Vv. 

City of Howell, Respondent 

MOTION TO DISMISS 

The City of Howell (respondent) hereby moves this Honorable Tribunal 

to dismiss the above- 

captioned case on the grounds that the Petitioner is neither the owner nor lessee of the 

property in question. In support of this motion, Petitioner states as follows: 

1. 

The petitioner is not the owner of the property’s 17-01-200-004 or 17-01-200-005. The 

owner of the property is Marion Township, located in Livingston County, Michigan. See 

a copy of the deed which is attached as Exhibit A. 

2. 

MCL 211.7dd(a) defines an “owner” to include any of the following: 

(1) 

A person who owns property or who is purchasing property under a land 

contract. 

(2) 

A person who is a partial owner of property. 

(3) 

A person who owns property as a result of being a beneficiary of a will or 

trust or as a result of intestate succession. 

(4) 

A person who owns or is purchasing a dwelling on leased land. 

(5) 

A person holding a life lease in property previously sold or transferred to 

another. 

3. 

Petitioner is not the lessee of the property’s 17-01-200-004 or 17-01-200-005 

4. 

The Petitioner has no legal interest in or standing in the property in question. 

5. 

The Petitioner has no authority to file a petition regarding the property in question. 

WHEREFORE, The City of Howell (Respondent) respectfully requests that this Honorable 

Tribunal dismiss the above-captioned case with prejudice. 

Respectfully submitted,

Page 2

a 

JD 

Lo 

I 

Ce 

LIVINGSTON COUNTY TREASURER’S CERTIFICATE 

I hereby certify that there are no TAX LIENS OR TITLES 

held 

by, the State or any individual against the within 

description, and all TAXES are same as paid for five years 

previous to fhetdate of this instrument or appear on the 

records, in thisteffice except as

Page 3

Lan

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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 

Marion Township, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003829 

 

City of Howell, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING RESPONDENT’S MOTION TO DISMISS 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER CORRECTING DOCKET 

 

On January 28, 2025, Respondent filed a motion requesting that the Tribunal dismiss 

the above-captioned case. In the motion, Respondent states that the case should be 

dismissed because Petitioner is not a party-in-interest relative to the property at issue; 

the property is owned by Marion Township, and Petitioner has no legal interest or 

standing to file an appeal. 

 

On February 7, 2025, Petitioner filed a response to Respondent’s Motion to Dismiss, 

and a motion requesting that the Tribunal permit it to amend the filed Petition. Petitioner 

states in these filings that it included contact information for Robert Hanvey in the 

Petition because he was the supervisor for Marion Township at the time the Petition 

was filed. Marion Township owns the property at issue, and the docket should be 

corrected to reflect it as Petitioner in this matter. Additionally, the Township recently 

elected a new supervisor, and Petitioner’s contact information should be updated to 

reflect Bill Fenton, as Township Supervisor, in place of Robert Hanvey. 

 

Respondent has not filed a response to Petitioner’s Motion to Amend. 

 

The Tribunal has considered the motions and the case file and finds that Petitioner 

erred in listing Robert W. Hanvey as

Page 2

MTT

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Page 1

RECEIVED 

FEB 2 7 2023 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Robert W Hanvey, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003829 

City Of Howell, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that: 

Petitioner has filed a Motion to Amend with no filing fee. You were, however, required 

to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days. 

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission. 

Entered: February 20, 2025 

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003829 

Page 2 of 2 

PROOF OF SERVICE 

| 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 3

gormley aw Cifices, PLC 

Attorneys and Counselors at Law 

John L. Gormley, Esq. 

101 E. Grand River Avenue 

Clint P. Stevenson, Esq. 

john@gormleylaw.net 

Fowlerville, Michigan 48836

Page 4

STATE OF MICHIGAN

Page 5

ormley

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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

Robert W Hanvey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003829 

City Of Howell,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Amend with no filing fee. You were, however, required 

to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

You must include a copy of this Notice with the required submission.

Entered: February 20, 2025

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003829

Page 2 of 8

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 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON

Page 4

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX 

TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

PROOF OF SERVICE 

On the date below, I delivered Answer to Respondent’s Motion to Dismiss and 

Petitioner’s Motion to Amend Case Caption to: 

Mr. Peter Augostino 

City of Howell, Assessor 

611 E. Grand River Ave. 

Howell, MI 48843 

paugostino@cityofhowell.org 

BY: 

Regular First-Class Mail with Proper Postage Affixed & Email 

pase: Jol | 

FS 

Page 1 of 1

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

PETITIONER’S MOTION TO AMEND CASE CAPTION 

NOW COMES Petitioner by and through its Attorney with its Motion to Amend Case 

Caption as follows: 

1. 

On July 29, 2024, when completing the initial Petition form for filing with the Tax Tribunal 

in Section I, the Petitioner included its contact information of Robert Hanvey as the Contact 

person for the Township, because he was at that time the Supervisor for the Township of 

Marion at the time the initial Petition was filed (See Exhibit A). 

1.1. Section 5 of the Petition titled “Explain the Reason for this Appeal,” states, in part, these 

properties were purchased by the Township (See Exhibit A). 

1.2. Petitioner did include a Proof of Service showing Respondent was served and the Case 

Caption on the Proof of Service shows Petitioner as “Township of Marion; Robert 

Hanvey” (See Exhibit B). 

1.3. The Petition was verified on October 16, 2024. 

1.4. Robert Hanvey did not run for re-election this year and Bill Fenton was elected in his 

place as Township Supervisor in November 2024. 

Page 1 of 2

Page 2

2. 

On December 2, 2024, an Order Holding Party in Default was entered against Respondent 

(See Exhibit C), and on December 3, 2024, Respondent filed its Answer to Petitioner’s 

Petition along its attachments. 

3. 

On January 28, 2025, Respondent filed a Motion to Dismiss in the above matter based on a 

non-malicious

Page 3

EXHIBIT

Page 4

R

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

ANSWER TO RESPONDENT’S MOTION TO DISMISS 

NOW COMES Petitioner by and through its Attorney with its Answer to Respondent’s 

Motion to Dismiss as follows: 

1. 

The petitioner is not the owner of the property’s 17-01-200-004 or 17-01-200-005. The 

owner of the property is Marion Township, located in Livingston County, Michigan. See a 

copy of the deed which is attached as Exhibit A. 

ANSWER: 

Petitioner denies and states it listed Robert Hanvey’s individual name as the contact 

person for Petitioner in the initial Petition and the Proof of Service initially filed with the Petition 

shows Petitioner as the “Township of Marion; Robert Hanvey.” Section 5 of the Petition titled 

“Explain the Reason for this Appeal,” states, in part, these properties were purchased by the 

Township. Petitioner further states it understands why Respondent filed his Motion to request 

clarity. However, the Township of Marion has recently elected a new Supervisor by the name of 

Bill Fenton and this information should be updated within this matter as the contact person for 

the Township of Marion. Clearly, the Supervisor is the later ego of the Township, and the 

Page 1 of 3

Page 2

Township owns the real property in question. In the alternative, the Township requests the ability 

to amend the Petition to specifically reference Marion Township as the owner. 

2. 

MCL 211.7dd(a) defines an “owner”

Page 3

P

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX 

TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

PROOF OF SERVICE 

On the date below, I delivered Answer to Respondent’s Motion to Dismiss and 

Petitioner’s Motion to Amend Case Caption to: 

Mr. Peter Augostino 

City of Howell, Assessor 

611 E. Grand River Ave. 

Howell, MI 48843 

paugostino@cityofhowell.org 

BY: 

Regular First-Class Mail with Proper Postage Affixed & Email 

pase: Jol | 

FS 

Page 1 of 1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 24-003829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Marion (LIVINGSTON)

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

John

M.I.

L

Last Name

Gormley

Firm Name (if any)

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

101 E. Grand River Ave.

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

517-223-3758

Fax Number

517-223-8233

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

Mary@gormleylaw.onmicrosoft.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

John L. Gormley (P-53539)

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

PETITIONER’S MOTION TO AMEND CASE CAPTION 

NOW COMES Petitioner by and through its Attorney with its Motion to Amend Case 

Caption as follows: 

1. 

On July 29, 2024, when completing the initial Petition form for filing with the Tax Tribunal 

in Section I, the Petitioner included its contact information of Robert Hanvey as the Contact 

person for the Township, because he was at that time the Supervisor for the Township of 

Marion at the time the initial Petition was filed (See Exhibit A). 

1.1. Section 5 of the Petition titled “Explain the Reason for this Appeal,” states, in part, these 

properties were purchased by the Township (See Exhibit A). 

1.2. Petitioner did include a Proof of Service showing Respondent was served and the Case 

Caption on the Proof of Service shows Petitioner as “Township of Marion; Robert 

Hanvey” (See Exhibit B). 

1.3. The Petition was verified on October 16, 2024. 

1.4. Robert Hanvey did not run for re-election this year and Bill Fenton was elected in his 

place as Township Supervisor in November 2024. 

Page 1 of 2

Page 2

2. 

On December 2, 2024, an Order Holding Party in Default was entered against Respondent 

(See Exhibit C), and on December 3, 2024, Respondent filed its Answer to Petitioner’s 

Petition along its attachments. 

3. 

On January 28, 2025, Respondent filed a Motion to Dismiss in the above matter based on a 

non-malicious

Page 3

EXHIBIT

Page 4

R

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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. 24-003829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Marion (LIVINGSTON)

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

John

M.I.

L

Last Name

Gormley

Firm Name (if any)

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

101 E. Grand River Ave.

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

517-223-3758

Fax Number

517-223-8233

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

Mary@gormleylaw.onmicrosoft.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

John L. Gormley (P-53539)

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TOWNSHIP OF MARION; 

ROBERT W. HANVEY, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Petitioner, 

CASE NO.: 24-003829 

v 

CITY OF HOWELL, 

Respondent. 

JOHN L. GORMLEY (P-53539) 

PETER AUGOSTINO 

GORMLEY LAW OFFICES, PLC 

CITY OF HOWELL, ASSESSOR 

Attorney for Defendant 

Assessor for City of Howell 

101 E. Grand River Ave. 

611 E. Grand River Ave. 

Fowlerville, MI 48836 

Howell, MI 48843 

(517) 223-3758 

(517) 540-6708 

ANSWER TO RESPONDENT’S MOTION TO DISMISS 

NOW COMES Petitioner by and through its Attorney with its Answer to Respondent’s 

Motion to Dismiss as follows: 

1. 

The petitioner is not the owner of the property’s 17-01-200-004 or 17-01-200-005. The 

owner of the property is Marion Township, located in Livingston County, Michigan. See a 

copy of the deed which is attached as Exhibit A. 

ANSWER: 

Petitioner denies and states it listed Robert Hanvey’s individual name as the contact 

person for Petitioner in the initial Petition and the Proof of Service initially filed with the Petition 

shows Petitioner as the “Township of Marion; Robert Hanvey.” Section 5 of the Petition titled 

“Explain the Reason for this Appeal,” states, in part, these properties were purchased by the 

Township. Petitioner further states it understands why Respondent filed his Motion to request 

clarity. However, the Township of Marion has recently elected a new Supervisor by the name of 

Bill Fenton and this information should be updated within this matter as the contact person for 

the Township of Marion. Clearly, the Supervisor is the later ego of the Township, and the 

Page 1 of 3

Page 2

Township owns the real property in question. In the alternative, the Township requests the ability 

to amend the Petition to specifically reference Marion Township as the owner. 

2. 

MCL 211.7dd(a) defines an “owner”

Page 3

P

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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. 24-003829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Marion (LIVINGSTON)

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

John

M.I.

L

Last Name

Gormley

Firm Name (if any)

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

101 E. Grand River Ave.

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

517-223-3758

Fax Number

517-223-8233

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

Mary@gormleylaw.onmicrosoft.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

John L. Gormley (P-53539)

/s/

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

Motion To Dismiss 

Docket No.: 24-003829-TT 

Robert W Hanvey, Petitioner 

Vv. 

City of Howell, Respondent 

MOTION TO DISMISS 

The City of Howell (respondent) hereby moves this Honorable Tribunal to dismiss the above- 

captioned case on the grounds that the Petitioner is neither the owner nor lessee of the 

property in question. In support of this motion, Petitioner states as follows: 

1. 

The petitioner is not the owner of the property’s 17-01-200-004 or’ 17-01-200-005. The 

owner of the property is Marion Township, located in Livingston County, Michigan. See 

a copy of the deed which is attached as Exhibit A. 

MCL 211.7dd(a) defines an “owner” to include any of the following: 

1) 

A person who owns property or who is purchasing property under a land 

contract. 

2) 

A person who is a partial owner of property. 

(3) 

A person who owns property as a result of being a beneficiary of a will or 

trust or as a result of intestate succession. 

(4) 

A person who owns or is purchasing a dwelling on leased land. 

(5) 

A person holding a life lease in property previously sold or transferred to 

another. 

3. 

Petitioner is not the lessee of the property’s 17-01-200-004 or 17-01-200-005 

4. 

The Petitioner has no legal interest in or standing in the property in question. 

5. 

The Petitioner has no authority to file a petition regarding the property in question. 

WHEREFORE, The City of Howell (Respondent) respectfully requests that this Honorable 

Tribunal dismiss the above-captioned case with prejudice. 

Respectfully submitted,

Page 2

as 

=o 

. 

. 

CL 

C——— 

LIV INGSTON COUNTY TREASURER’S CERTIFICATE 

I hereby certify that there are no TAX LIENS OR TITLES 

held by, the State or any individual against the within 

description, and all TAXES are same as paid for five years 

previous to {hezdate of this instrument or appear on the 

records, in thisseffice except as

Page 3

Lan

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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

Robert W Hanvey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003829 

City Of Howell,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Dismiss (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.1 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: January 28, 2025

By: Tribunal Clerk

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

1 See TTR 261, 219(7), and 221(12).

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

Robert W Hanvey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket

Page 3

ST

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Page 1

Motion To Dismiss 

Docket No.: 24-003829-TT 

Robert W Hanvey, Petitioner 

Vv. 

City of Howell, Respondent 

MOTION TO DISMISS 

The City of Howell (respondent) hereby moves this Honorable Tribunal 

to dismiss the above- 

captioned case on the grounds that the Petitioner is neither the owner nor lessee of the 

property in question. In support of this motion, Petitioner states as follows: 

1. 

The petitioner is not the owner of the property’s 17-01-200-004 or 17-01-200-005. The 

owner of the property is Marion Township, located in Livingston County, Michigan. See 

a copy of the deed which is attached as Exhibit A. 

2. 

MCL 211.7dd(a) defines an “owner” to include any of the following: 

(1) 

A person who owns property or who is purchasing property under a land 

contract. 

(2) 

A person who is a partial owner of property. 

(3) 

A person who owns property as a result of being a beneficiary of a will or 

trust or as a result of intestate succession. 

(4) 

A person who owns or is purchasing a dwelling on leased land. 

(5) 

A person holding a life lease in property previously sold or transferred to 

another. 

3. 

Petitioner is not the lessee of the property’s 17-01-200-004 or 17-01-200-005 

4. 

The Petitioner has no legal interest in or standing in the property in question. 

5. 

The Petitioner has no authority to file a petition regarding the property in question. 

WHEREFORE, The City of Howell (Respondent) respectfully requests that this Honorable 

Tribunal dismiss the above-captioned case with prejudice. 

Respectfully submitted,

Page 2

a 

JD 

Lo 

I 

Ce 

LIVINGSTON COUNTY TREASURER’S CERTIFICATE 

I hereby certify that there are no TAX LIENS OR TITLES 

held 

by, the State or any individual against the within 

description, and all TAXES are same as paid for five years 

previous to fhetdate of this instrument or appear on the 

records, in thisteffice except as

Page 3

Lan

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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

Robert W Hanvey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003829

City Of Howell,

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 December 2, 2024, 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 26, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert W Hanvey, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003829

City Of Howell,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned

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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

Robert W Hanvey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003829

City Of Howell,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement

Page 2

M

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Page 1

RECEIVED 

Cal 

AUG 07 2024 

Ra 

he Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L. 

Last Name/Company Name 

ROBERT 

W 

 [HANVEY 

Mailing Address (No., Street, £.0. Box or Rural Route) 

2877 W. COON LAKE ROAD 

City or Town 

State 

ZIP Code 

HOWELL 

MI 

148843 

Telephone Number 

Fax Number 

517-546-1588 

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

SUPERVISOR@MARIONTOWNSHIP.COM 

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

} 

First Name 

M.L 

Last Name 

JOHN 

GORMLEY 

rte 

SORMLEY LAW OFFICES, PLC 

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

101 EAST GRAND RIVER AVE 

City or Town 

State 

ZIP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 

Fax Number 

517-220-0232 

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

JOHN@GORMLEYLAW.ONMICROSOFT.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 3

STATE OF

Page 4

STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Howell (LIVINGSTON)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Peter

M.I.

Last Name

Augostino

Firm Name (if any)

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

611 E Grand River #201

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

517-540-6708

Fax Number

E-mail Address

paugostino@cityofhowell.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Yes 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, 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

ORLENE HAWKS

DIRECTOR

Responding to petitioners appeal. exemption was removed from both parcels due to the exempt property text public use. 

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If

Page 3

S

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

Robert W Hanvey,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003829

City Of Howell,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms 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: December 2, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003829

Page 2 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

commercial

Page 3

STATE

Page 4

MT

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

Page 1

RECEIVED 

Cal 

AUG 07 2024 

Ra 

he Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L. 

Last Name/Company Name 

ROBERT 

W 

 [HANVEY 

Mailing Address (No., Street, £.0. Box or Rural Route) 

2877 W. COON LAKE ROAD 

City or Town 

State 

ZIP Code 

HOWELL 

MI 

148843 

Telephone Number 

Fax Number 

517-546-1588 

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

SUPERVISOR@MARIONTOWNSHIP.COM 

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

} 

First Name 

M.L 

Last Name 

JOHN 

GORMLEY 

rte 

SORMLEY LAW OFFICES, PLC 

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

101 EAST GRAND RIVER AVE 

City or Town 

State 

ZIP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 

Fax Number 

517-220-0232 

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

JOHN@GORMLEYLAW.ONMICROSOFT.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 3

STATE OF

Page 4

STA

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

Robert W Hanvey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003829

City Of Howell,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 16, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W.

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

Page 1

RECEIVED 

Cal 

AUG 07 2024 

Ra 

he Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L. 

Last Name/Company Name 

ROBERT 

W 

 [HANVEY 

Mailing Address (No., Street, £.0. Box or Rural Route) 

2877 W. COON LAKE ROAD 

City or Town 

State 

ZIP Code 

HOWELL 

MI 

148843 

Telephone Number 

Fax Number 

517-546-1588 

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

SUPERVISOR@MARIONTOWNSHIP.COM 

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

} 

First Name 

M.L 

Last Name 

JOHN 

GORMLEY 

rte 

SORMLEY LAW OFFICES, PLC 

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

101 EAST GRAND RIVER AVE 

City or Town 

State 

ZIP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 

Fax Number 

517-220-0232 

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

JOHN@GORMLEYLAW.ONMICROSOFT.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 3

STATE OF

Page 4

STA

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.