Victoria L Smith, Petitioner V Township Of White Lake, 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

Victoria L Smith,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003309

Township Of White Lake, 

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:

December 16, 2026 

HEARING TIME:

9:00 AM Eastern Time

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-003309

Page 2 of 4

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 Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax

Page 3

MTT

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

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

Victoria L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

Respondent.

ORDER OF ADJOURNMENT

The Tribunal, having given due consideration to the file in this case, finds that a hearing 

(i.e., the proceeding) has been scheduled to commence in this case on September 23, 

2026 and that proceeding needs to be adjourned (i.e. cancelled) for administrative 

reasons. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. The proceeding will 

be rescheduled in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: July 8, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Victoria L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

Respondent.

ORDER OF ADJOURNMENT

The Tribunal, having given due consideration to the file in this case, finds that a hearing 

(i.e., the proceeding) has been scheduled to commence in this case on September 23, 

2026 and that proceeding needs to be adjourned (i.e. cancelled) for administrative 

reasons. Therefore,

IT IS ORDERED that the scheduled proceeding is ADJOURNED. The proceeding will 

be rescheduled in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: July 8, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Victoria L Smith,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003309

Township Of White Lake, 

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:

September 23, 2026 

HEARING TIME:

3:15 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-003309

Page 2 of 4

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 Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax

Page 3

MTT

Page 4

M

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

Victoria L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003309

Township Of White Lake,

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.

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

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

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

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003309

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually

Page 3

STAT

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

Victoria L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

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 September 22, 2025, and the default has been 

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

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

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

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Victoria L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

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 September 22, 2025, and the default has been 

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

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

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

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 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

CHARTER TOWNSHIP OF WHITE LAKE 

OAKLAND COUNTY, MICHIGAN 

RESOLUTION #25-013 

CONFIRMING SPECIAL ASSESSMENT ROLL FOR 

THE SPECIAL ASSESSMENT DISTRICT DESIGNATED: 

Round Lake South/West Sewer Main Special Assessment District 

At the regular meeting of the Township Board of the Charter Township of White Lake, 

Oakland County, Michigan, held in the Township Annex, 7527 Highland Road, White Lake, 

Michigan, in accordance with the Open Meetings Act, Public Act 267 of 1976 as amended, on the 

17th day of June 2025, at 6:30 p.m., with those present and absent being: 

Present: 

Anthony L. Noble, Mike Roman, Scott Ruggles, Steve Anderson, 

Andrea Voorheis and Liz Smith. 

Absent: 

Rik Kowall. 

The following preamble and resolution were offered by Treasurer Roman and seconded by 

Clerk Noble. 

A. 

WHEREAS, The Township Board has determined it is reasonable, necessary and in the 

interest of the public health, safety and welfare of the inhabitants of the Township to 

establish a Special Assessment District to finance the payment of expenses, fees and 

charges related to the construction of approximately 4,700 lineal feet of 2” diameter 

pressure sewer and 3,300 lineal feet of 6” diameter pressure sewer and appurtenances to 

serve the streets of Grove Point Drive, Round Lake Boulevard, Midway Road, Caprice 

Drive, Orchard Drive, Clearwater Boulevard, and Cooley Lake Road and has tentatively 

designated a Special Assessment District against which costs of the improvement are to be 

assessed (“The Project”), and; 

WHEREAS, the Special Assessment District for The Project has been determined by the 

Township and has been designated as Round Lake South/West Sewer Main, and; 

WHEREAS, the Township Board has directed the Township Supervisor to prepare the 

proposed Special Assessment Roll, and; 

WHEREAS, the Township Supervisor has prepared the proposed Special Assessment Roll 

and has filed the proposed Special Assessment Roll with the Township Clerk, and; 

WHEREAS, the Township Board has scheduled a public hearing on the proposed Special 

Assessment Roll, and notice of the hearing was properly provided, and;

Page 2

F. 

WHEREAS, the Township Board conducted the public hearing on the Special Assessment 

roll at a regular meeting of the Township Board held on the 17th day of June 2025, at 6:30 

p.m. at the Township Annex. 

NOW, THEREFORE, BE IT RESOLVED THAT: 

1. 

Roll Filed. 

The Township Board acknowledges that the Township Supervisor has filed the 

proposed Special Assessment Roll for the Round Lake South/West Sewer Main (the “Roll”) 

with the Township Clerk, and has certified that the Roll was prepared in accordance with the 

Township Board’s directions and in accordance with the laws of the State of Michigan. 

Roll Confirmed. 

In accordance with the provisions of Michigan Public Act 359 of 1947, as 

amended, and Michigan Public Act 188 of 1954, as amended, and the laws of the State of 

Michigan, the Township Board hereby confirms the Roll, a copy of which Roll is attached as 

Exhibit "A," and directs that the assessments made therein shall be collected. 

Future Installments - Principal. The Township Board determines that each Special Assessment 

may be paid in fifteen (15) separate installments. The first installment shall be due on or before 

December 1, 2025 as part of the Winter Tax Bill. Each subsequent installment shall be due at 

intervals 12 months from the due date of the first installment as part of the regular Winter Tax 

Bill. 

Prepayment of Principal and Future Installments — Interest. The principal amount of the special 

assessment on the Roll may be prepaid in full without interest on or before August 1, 2025. 

All unpaid installments of principal after August 1, 2025 shall bear interest beginning August 

1, 2025, at a rate of interest that is 1% above the average rate of interest borne by bonds to be 

sold by the Township to finance the Project, payable annually on each installment due date as 

part of the Winter Tax Bill. 

Ratification of Notice. The form and content of the notice published and mailed to property 

owners in the Special Assessment District by the Township Clerk with respect to the public 

hearing held on the 17th day of June 2025, and all actions of Township officials in scheduling 

such hearing,

Page 3

is

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

CHARTER TOWNSHIP OF WHITE LAKE 

OAKLAND COUNTY, MICHIGAN 

RESOLUTION #25-013 

CONFIRMING SPECIAL ASSESSMENT ROLL FOR 

THE SPECIAL ASSESSMENT DISTRICT DESIGNATED: 

Round Lake South/West Sewer Main Special Assessment District 

At the regular meeting of the Township Board of the Charter Township of White Lake, 

Oakland County, Michigan, held in the Township Annex, 7527 Highland Road, White Lake, 

Michigan, in accordance with the Open Meetings Act, Public Act 267 of 1976 as amended, on the 

17th day of June 2025, at 6:30 p.m., with those present and absent being: 

Present: 

Anthony L. Noble, Mike Roman, Scott Ruggles, Steve Anderson, 

Andrea Voorheis and Liz Smith. 

Absent: 

Rik Kowall. 

The following preamble and resolution were offered by Treasurer Roman and seconded by 

Clerk Noble. 

A. 

WHEREAS, The Township Board has determined it is reasonable, necessary and in the 

interest of the public health, safety and welfare of the inhabitants of the Township to 

establish a Special Assessment District to finance the payment of expenses, fees and 

charges related to the construction of approximately 4,700 lineal feet of 2” diameter 

pressure sewer and 3,300 lineal feet of 6” diameter pressure sewer and appurtenances to 

serve the streets of Grove Point Drive, Round Lake Boulevard, Midway Road, Caprice 

Drive, Orchard Drive, Clearwater Boulevard, and Cooley Lake Road and has tentatively 

designated a Special Assessment District against which costs of the improvement are to be 

assessed (“The Project”), and; 

WHEREAS, the Special Assessment District for The Project has been determined by the 

Township and has been designated as Round Lake South/West Sewer Main, and; 

WHEREAS, the Township Board has directed the Township Supervisor to prepare the 

proposed Special Assessment Roll, and; 

WHEREAS, the Township Supervisor has prepared the proposed Special Assessment Roll 

and has filed the proposed Special Assessment Roll with the Township Clerk, and; 

WHEREAS, the Township Board has scheduled a public hearing on the proposed Special 

Assessment Roll, and notice of the hearing was properly provided, and;

Page 2

F. 

WHEREAS, the Township Board conducted the public hearing on the Special Assessment 

roll at a regular meeting of the Township Board held on the 17th day of June 2025, at 6:30 

p.m. at the Township Annex. 

NOW, THEREFORE, BE IT RESOLVED THAT: 

1. 

Roll Filed. 

The Township Board acknowledges that the Township Supervisor has filed the 

proposed Special Assessment Roll for the Round Lake South/West Sewer Main (the “Roll”) 

with the Township Clerk, and has certified that the Roll was prepared in accordance with the 

Township Board’s directions and in accordance with the laws of the State of Michigan. 

Roll Confirmed. 

In accordance with the provisions of Michigan Public Act 359 of 1947, as 

amended, and Michigan Public Act 188 of 1954, as amended, and the laws of the State of 

Michigan, the Township Board hereby confirms the Roll, a copy of which Roll is attached as 

Exhibit "A," and directs that the assessments made therein shall be collected. 

Future Installments - Principal. The Township Board determines that each Special Assessment 

may be paid in fifteen (15) separate installments. The first installment shall be due on or before 

December 1, 2025 as part of the Winter Tax Bill. Each subsequent installment shall be due at 

intervals 12 months from the due date of the first installment as part of the regular Winter Tax 

Bill. 

Prepayment of Principal and Future Installments — Interest. The principal amount of the special 

assessment on the Roll may be prepaid in full without interest on or before August 1, 2025. 

All unpaid installments of principal after August 1, 2025 shall bear interest beginning August 

1, 2025, at a rate of interest that is 1% above the average rate of interest borne by bonds to be 

sold by the Township to finance the Project, payable annually on each installment due date as 

part of the Winter Tax Bill. 

Ratification of Notice. The form and content of the notice published and mailed to property 

owners in the Special Assessment District by the Township Clerk with respect to the public 

hearing held on the 17th day of June 2025, and all actions of Township officials in scheduling 

such hearing,

Page 3

is

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

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 25-003309

Section 1: Respondent’s Contact Information

Unit of Government

Township Of White Lake (OAKLAND)

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

First Name

Heather

M.I.

Last Name

Charlick

Firm Name (if any)

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

7525 Highland Rd

City or Town

White Lake

State

Michigan

ZIP Code

48383

Telephone Number

2486983300

Fax Number

E-mail Address

hcharlick@whitelaketwp.com

Section 3: Subject Property Information

Parcel Identification Number(s):

Y -12-35-378-021

If multiple parcels are being appealed are they contiguous or adjoining?

Yes

Taxing Authority (City or Township)

Township Of White Lake (OAKLAND)

County

Oakland

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. the special assessment confirmation 

roll) 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

 Confirmed special assessment roll accurate. Each individual parcel within the district assessed one REU.

Section 5: Jurisdictional Issues

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll?

Yes

What was the date of the hearing held to confirm the special assessment roll?

June 17, 2025

How many years is the special assessment being levied?

15

What is the total amount of the special assessment being levied (per parcel)?

14343.14

What is the basis for the special assessment? Identify the applicable statutory provision.

Sewer Main 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Heather Charlick

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

Victoria L Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

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

confirming the special assessment roll), as required by TTR 281. As such, Respondent 

must submit the notice within 14 days of the entry of this order. 

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: September 22, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003309

Page 2 of 8

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Victoria L Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003309

Township Of White Lake,

Respondent.

ORDER OF DEFAULT

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

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

confirming the special assessment roll), as required by TTR 281. As such, Respondent 

must submit the notice within 14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 22, 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

ii “A submission by mail is considered filed on the date

Page 4

MTT

Page 5

STATE

Page 6

M

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

Victoria L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003309

Township Of White Lake,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-003309

Page 2 of 8

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Victoria L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003309

Township Of White Lake,

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

Page 4

M

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

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 25-003309

Section 1: Respondent’s Contact Information

Unit of Government

Township Of White Lake (OAKLAND)

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

First Name

Heather

M.I.

Last Name

Charlick

Firm Name (if any)

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

7525 Highland Rd

City or Town

White Lake

State

Michigan

ZIP Code

48383

Telephone Number

2486983300

Fax Number

E-mail Address

hcharlick@whitelaketwp.com

Section 3: Subject Property Information

Parcel Identification Number(s):

Y -12-35-378-021

If multiple parcels are being appealed are they contiguous or adjoining?

Yes

Taxing Authority (City or Township)

Township Of White Lake (OAKLAND)

County

Oakland

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. the special assessment confirmation 

roll) 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

 Confirmed special assessment roll accurate. Each individual parcel within the district assessed one REU. 

Section 5: Jurisdictional Issues

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll?

Yes

What was the date of the hearing held to confirm the special assessment roll?

June 17, 2025

How many years is the special assessment being levied?

15

What is the total amount of the special assessment being levied (per parcel)?

14343.14

What is the basis for the special assessment? Identify the applicable statutory provision.

Sewer Main 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Heather Charlick

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 

JUL 03 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

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

resolution confirming the special assessment roll) 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 

MI. 

Last Name/Company Name 

Victoria 

L 

Smith 

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

1384 Caprice Street 

City or Town 

State 

ZIP Code 

White Lake 

Mi 

48386 

Telephone Number 

Fax Number 

248-563-5624 

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

dvsmith726@yahoo.com 

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

I 

First Name 

m.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

How many 

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

parceisareyou 

| [[] ves* 

[] No™ 

NIA 

appealing? 

*If yes, use the attached 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 muitiple, list first property’s address] 

1384 Caprice Street, White Lake, MI 48386 

Parcel Identification Number(s}: 

Y-12-35-378-021 

Taxing Authority (City or Township) 

County 

White Lake Twp. 

Oakland 

Section 4: Explain the Reason for this Appeal 

We are being double charged for the sewer special assessment. This parcel is a vacant 

lot adjacent to our property (parcel Y-12-35-378-020 - see attached satellite photo). This 

vacant lot is not a buildable lot-it is narrow and abuts to an easement and also one of our, 

storage sheds is located on the lot. We have recently combined the parcels but the 

township said the special assessment district was already set up and will not adjust the 

assessment. When we originally purchased the property the realtor didn't realize the 

parcel was listed separately and the vacant lot was quit claim deeded to us. We were 

not aware until recently that we could combine the parcels. The vacant lot is currently 

not assessed other special assessment, i.e. rubbish and street lighting so we did not 

think we would be assessed for the sewers on the vacant lot either. 

Please 

See addendum 

~r more 

1ofsemdtion 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment rofl? 

Yes 

[Hl] No 

if Yes, what was the date of the hearing held to confirm the special assessment roll? 

if No, explain: 

Fee Information:

Page 3

Addendum to SAD Appeal - Parcel Y-12-35-378-021 

Additionally, the final cost on the assessment was more than 10% higher than the original 

petition stated which under attached Special Assessment District Petition Process on the White 

Lake Township page required the project to be put on hold for 30 days and a new petition with 

the higher cost circulated to residents for approval. The township did not circulate a new petition 

but instead decided to take on the additional cost and did not inform residents until the final 

public hearing to approve the SAD. At that meeting the township advised those additional costs 

would be recovered through resident fees paid to hook up the sewer main so in fact we are still 

paying.

Page 4

Special Assessment Districts (SAD) 

Public water mains and sanitary sewers are typically extended to serve established neighborhoods 

by means of the special assessment process. The Assessing Department provides petitions with 

cost estimates for future water and sewer extensions in the planning

Page 5

Creat

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

Victoria L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003309

Township Of White Lake,

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 281. 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: September 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Victoria L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003309

Township Of White Lake,

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 281. 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: September 3, 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

RECEIVED 

JUL 03 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

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

resolution confirming the special assessment roll) 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 

MI. 

Last Name/Company Name 

Victoria 

L 

Smith 

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

1384 Caprice Street 

City or Town 

State 

ZIP Code 

White Lake 

Mi 

48386 

Telephone Number 

Fax Number 

248-563-5624 

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

dvsmith726@yahoo.com 

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

I 

First Name 

m.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

How many 

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

parceisareyou 

| [[] ves* 

[] No™ 

NIA 

appealing? 

*If yes, use the attached 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 muitiple, list first property’s address] 

1384 Caprice Street, White Lake, MI 48386 

Parcel Identification Number(s}: 

Y-12-35-378-021 

Taxing Authority (City or Township) 

County 

White Lake Twp. 

Oakland 

Section 4: Explain the Reason for this Appeal 

We are being double charged for the sewer special assessment. This parcel is a vacant 

lot adjacent to our property (parcel Y-12-35-378-020 - see attached satellite photo). This 

vacant lot is not a buildable lot-it is narrow and abuts to an easement and also one of our, 

storage sheds is located on the lot. We have recently combined the parcels but the 

township said the special assessment district was already set up and will not adjust the 

assessment. When we originally purchased the property the realtor didn't realize the 

parcel was listed separately and the vacant lot was quit claim deeded to us. We were 

not aware until recently that we could combine the parcels. The vacant lot is currently 

not assessed other special assessment, i.e. rubbish and street lighting so we did not 

think we would be assessed for the sewers on the vacant lot either. 

Please 

See addendum 

~r more 

1ofsemdtion 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment rofl? 

Yes 

[Hl] No 

if Yes, what was the date of the hearing held to confirm the special assessment roll? 

if No, explain: 

Fee Information:

Page 3

Addendum to SAD Appeal - Parcel Y-12-35-378-021 

Additionally, the final cost on the assessment was more than 10% higher than the original 

petition stated which under attached Special Assessment District Petition Process on the White 

Lake Township page required the project to be put on hold for 30 days and a new petition with 

the higher cost circulated to residents for approval. The township did not circulate a new petition 

but instead decided to take on the additional cost and did not inform residents until the final 

public hearing to approve the SAD. At that meeting the township advised those additional costs 

would be recovered through resident fees paid to hook up the sewer main so in fact we are still 

paying.

Page 4

Special Assessment Districts (SAD) 

Public water mains and sanitary sewers are typically extended to serve established neighborhoods 

by means of the special assessment process. The Assessing Department provides petitions with 

cost estimates for future water and sewer extensions in the planning

Page 5

Creat

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.