Michigan

Yeager Asphalt Petitioner Vs. Township Of Carrollton Respondent

Petitioner: Yeager Asphalt
Respondent: Township Of Carrollton

Case overview

Docket number: 26-000828-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Saginaw
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	A Stipulation has been received.	Not recorded	Not recorded	10/14/2026	$50.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
7	Prehearing General Call	Not recorded	Not recorded	09/01/2026	Not recorded	Download
6	Answer was received	RESP	Not recorded	08/17/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Proof of service of petition was received.	PET	Not recorded	08/04/2026	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/04/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	06/22/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	06/22/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/10/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

26-000828 Stipulation for Entry of Consent Judgment - 10 14 26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Yeager Asphalt 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._26-000828 

Township of Carrollton 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in SAGINAW 

County. 

2. 

Property Parcel No: 11-99-9-99-0120-000 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.9 

for the 

2026 

tax year(s); the amount of the exemption is 

100 

Yh. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2026 

282.000 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2026 

0 

MICHIGAN TAX TRIBUNAL 

- 611 W_ OTTAWA ST., LANSING. MI 48933 

+ 517-335-8760 

PO BOX 30232, LANSING, MI 48909 

+ Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 26-000828 

Page 2 of 2 

6. 

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

the execution of this Consent Judgment including, but not limited to, the joint 

" payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

Petitioner shall make the 

subject 

ton T 

at 3666 Carrollton Rd and 402 Hicko 

s available = inspection by 

the T 

hi 

or its designated assessor, on December 31, 2026, upon not less than fourteen 

(14) days’ written notice from the Township. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

(If more than one parcel is being withdrawn, attach a ‘Separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) NA 

Signature Cl 

fo 

epresentative or, if none, Petitioner: 

Printed Name: Reid A Duford - 

orized Representative for the Petitioner 

Date: October 13, 2026 

Printed Name: 

be Le 

McGraw Morris PC - Representing Carrollton Township 

Date: 10/14/96

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SubsequentFiling.pdfRead complete document text →

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000828

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: 26-000828 Stipulation for Entry of Consent Judgment - 10 14 26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Prehearing_General_Call.2026-09-01_11-44-40.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

PROCEDURE

Yeager Asphalt,

Petitioner,

Township Of Carrollton,

Respondent.

MTT Docket No. 26-000828

Please be advised that 26-000828 has been placed on a two-week Prehearing General

Call commencing August 02, 2027. Unless ordered otherwise, parties will be notified at

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website.

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

website for more information.

Page 2

MTT Docket No. 26-000828

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by April 5, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

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

Statements by April 5, 2027. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

April 5, 2027, which means all discovery has been requested, all Motions to

Page 3

MTT

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Carrollton Twp Answer and Affirmative Defenses to Petition 26-000828.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

YEAGER ASPHALT,

Petitioner,

MTT Docket No.26-000828

CARROLLTON TOWNSHIP,

Respondent.

REID A. DUFORD

AUTHORIZED REPRESENTATIVE

412 E. Saginaw Road

Sanford, MI 48657

(989) 280-1715

rduford45@yahoo.com

THOMAS D. LANDA (P78201)

NICHOLAS R. SCHNEIDER (P88238)

McGRAW MORRIS MASUD P.C.

Attorneys for Respondent

2075 W. Big Beaver Road, Suite 750

Troy, MI 48084

(248) 502-4000

tlanda@mcgrawmorris.com

nschneider@mcgrawmorris.com

RESPONDENT’S ANSWER TO 2026 ENTIRE TRIBUNAL PROPERTY

TAX PETITION

Respondent, Carrollton Township (“Respondent”), through its attorneys, McGraw Morris

Masud P.C., states as follows for its answer to Yeager Asphalt’s (“Petitioner”) Petition:

Respondent neither admits nor denies the allegations in paragraph 1 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Respondent neither admits nor denies the allegations in paragraph 2 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Petitioner failed to make any allegations in paragraph 3 of the Complaint and

therefore no response by Respondent is required.

Page 2

Respondent neither admits nor denies the allegations in paragraph 4for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Respondent neither admits nor denies the allegations in paragraph 5 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Respondent neither admits nor denies the allegations in paragraph 6 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Respondent neither admits nor denies the allegations in paragraph 7 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Petitioner failed to make any allegations in paragraph 8 of the Complaint and

therefore no response by Respondent is required.

Petitioner failed to make any allegations in paragraph 9 of the Complaint and

therefore no response by Respondent is required.

10.

Respondent neither admits nor denies the allegations in paragraph 10 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

11.

Admitted.

12.

Respondent neither admits nor denies the allegations in paragraph 12 for the reason

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and

therefore leaves Petitioner to its proofs.

Page 3

3 

 

13. 

Respondent neither admits nor denies the allegations in paragraph 13 for the reason 

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

14. 

Admitted. 

15. 

Petitioner failed to make any allegations in paragraph 15 of the Complaint and 

therefore no response by Respondent is required. 

16. 

Respondent neither admits nor denies the allegations in paragraph 16 for the reason 

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

17. 

Denied as untrue. 

18. 

Respondent neither admits nor denies the allegations in paragraph 18 for the reason 

that it lacks sufficient knowledge or information to form a belief as to the truth thereof and 

therefore leaves Petitioner to its proofs. 

19. 

Petitioner failed to make any

Page 4

Page 5

Page 6

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000828

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Carrollton (SAGINAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Thomas

M.I.

D

Last Name

Landa

Firm Name (if any)

McGraw Morris Masud PC

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

2075 W. Big Beaver Unit 750

City or Town

Troy

State

 Michigan

ZIP Code

48084

Telephone Number

2485024000

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

tlanda@mcgrawmorris.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/ Thomas D. Landa

/s/

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Yeager Asphalt - 2026 ET-Petition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Yeager Asphalt

Carrollton Township

11-99-9-99-0120-000

On or before February 20, 2026 (tax year 2026). Additional evidence such as

confidential personal property statements will be submitted as confidential

evidence in a timely manner

Commercial Personal

26-000828

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

 N/A

 N/A

 SAGINAW

 402 Hickory Street

Carrollton, MI 48724

CARROLLTON TOWNSHIP

 PO Box 189

Carrollton, MI 48724

 XXXX

 XXXX

 XXXX

 211.9o

2026

26-000828

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary):

Page 4

______________________________________________________________________ 

______________________________________________________________________

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26-000828 Proof of Service ET Petition - Yeager Asphalt.pdfRead complete document text →

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Page 1

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

SRVERNOR 

DIRECTOR 

Yeager Asphalt 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000828 

Township of Carrollton 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Reid A Duford - Authorized Representative - Pet 

states that on August 5, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

David Cook, Carrollton Township Hall, 1645 Mapleridge Rd. Saginaw, MI 48604-1798 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Supervisor 

- Phillip 

Abney, 

Carrollton Township 

Hall, 

1645 Mapleridge Rd, Saginaw, MI 

48604-1798 

3. 

County Equalization Director (via first class mail or personal service): 

Denise Joseph, Saginaw County Equalization Director, 111 S. Michigan Avenue, 

Saginaw, MI 48602 

4. 

County Clerk (via first class mail or personal service): 

Vanessa Guerra, Saginaw County Clerk, 111 S. Michigan Avenue, Saginaw, MI 48602 

5. 

Secretary of the local school board (via first class mail or personal service): 

Jill Jarvis, Carrollton Public School Board, 3211 Carla Drive, Saginaw, MI 48604 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

oy 

Lansing, M1 48922 

| 

7) ys 

K.. AJ A 

Reid A Duford 

[Signature of person who is serving/mailing copy] 

~~ [Print/type name of person serving/mailing copy] 

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

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SubsequentFiling.pdfRead complete document text →

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000828

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 26-000828 Proof of Service ET Petition - Yeager Asphalt

Document Type: Proof of Service: Petition

Attachment File Name: Yeager Asphalt - 2026 ET-Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Yeager Asphalt - 2026 Attachment to Petition.pdfRead complete document text →

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Page 1

Page 1 of 7 

MTT Docket No.: TBD 

 

 

RE: 

Yeager Asphalt v. Township of Carrollton – Saginaw County, MI 

 

MTT Docket No. TBD 

 

Honorable Tribunal Member: 

Enclosed for filing are the following: 

1. 2026 March Board of Review Decisions 

2. The 2026 Notice of Assessment Change 

3. The 2025 Winter Tax Bill 

4. Signed Petition for Yeager Asphalt commercial personal property 

5. MTT Order Denying a motion to amend to include this appeal for 2026 under MTT Docket 25-001877 

6. Proof of Service to the Respondent

Page 2

Page 2 of 7

MTT Docket No.: TBD

RE:

Yeager Asphalt v. Township of Carrollton – Saginaw County, MI

MTT Docket No. TBD

Petitioner, Yeager Asphalt through authorized representative, Reid A. Duford, as timely filing this

appeal after being denied as a motion to amend the previous 2025 Petition filed under MTT Docket 25-

001877.

1. The Petitioner wishes the Tribunal to accept this filing as timely as it was originally filed on April 8,

2026 as a motion to amend the previous 2025 Petition filed under MTT 25-001877 for assessment

tax year 2026.

2. The Petitioner timely filed a claim of exemption as to eligible personal property under subsection

(9)(c)(ii)(B), by annually filing a statement of personal property under section 19 with the local tax

collecting unit in which the eligible personal property is located. Together with the statement of

personal property, the owner shall also file a statement, in a form and manner prescribed by the

department of treasury, attesting to the combined true cash value of all industrial personal

property and commercial personal property in that local tax collecting unit owned by, leased to, or

in the possession of that owner or a related entity on December 31 of the immediately preceding

year, and that this combined true cash value is equal to or greater than $80,000.00 and less than

$180,000.00. All forms necessary were filed timely.

3. The Assessor never notified the Petitioner in writing, as the law provides, that its claim for

exemption was denied. “If the assessor of the local tax collecting unit believes that personal

property for which a statement claiming an exemption is timely and properly filed under subsection

(2) is not eligible personal property, the assessor may deny that claim for exemption by notifying

the person that filed the statement in writing of the reason for the denial and advising the person

that the denial may be appealed to the board of review under section 30 during that tax year.”

(211.9o, (6))

Page 3

Page 3 of 7

MTT Docket No.: TBD

4. Respondent’s Board of Review established the, Assessed Values, State Equalized Values, and

Taxable Values as follows:

Tax Year

Parcel Number

Assessed Value

Taxable Value

2026

11-99-9-99-0120-000

282,000

5. Petitioner contends that the values for the properties identified in the first table above are as

follows:

Tax Year

Parcel Number

True Cash

Value

Assessed Value

Taxable Value

2026

11-99-9-99-0120-000

166,795

83,397

6. The of value in contention for the properties identified in the tables above are as follows:

Tax Year

Parcel Number

True Cash

Value

Assessed Value

Taxable Value

2026

11-99-9-99-0120-000

397,205

198,603

282,000

7. The property is classified as Commercial Personal Property.

8. Uniformity of Assessments – Other businesses are not being treated in the same manner as is the

petitioner, Yeager Asphalt. A certified public accountant prepared the petitioner’s Personal

Property Statements (form 632, AKA L-4075 form) and the forms 5076 the “Small Business Property

Tax Exemption Claim Under MCL 211.9o”. These forms were filed timely and were calculated based

on a physical inventory of the Commercial Personal Property that was located within the Township

of Carrollton as of December 31, 2025.

9. The 2026 Notice of Assessment and the 2026 Board of Review Decision states that the Yeager

Asphalt personal property parcel 11-99-9-99-0120-000

Page 4

Pag

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Yeager Asphalt - 2026 ET-Petition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Yeager Asphalt

Carrollton Township

11-99-9-99-0120-000

On or before February 20, 2026 (tax year 2026). Additional evidence such as

confidential personal property statements will be submitted as confidential

evidence in a timely manner

Commercial Personal

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

 N/A

 N/A

 SAGINAW

 402 Hickory Street

Carrollton, MI 48724

CARROLLTON TOWNSHIP

 PO Box 189

Carrollton, MI 48724

 XXXX

 XXXX

 XXXX

 211.9o

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary):

Page 4

______________________________________________________________________ 

______________________________________________________________________

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Yeager Asphalt

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

402 Hickory St

City or Town

Carrollton

State

Michigan

ZIP Code

48724

Telephone Number

9892391787

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

rduford45@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Reid

M.I.

A

Last Name

Duford

Firm Name (if any)

Equitable Property Services LLC

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

412 E SAGINAW RD

City or Town

SANFORD

State

22

ZIP Code

48657-9253

Telephone Number

(989) 280-1715

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

rduford45@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

402 Hickory St

Carrollton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48724

Taxing Authority (City or Township)

Township Of Carrollton (SAGINAW) 

County

Saginaw

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

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

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Other (please explain)

If “Other”, please explain:

Uniformity of the property's assessment and the property's exemption from ad valorem taxation under MCL 211.9o

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

11-99-9-99-0120-000

Classification of Property: Personal (check one)

Commercial (check one)

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

282000

Current Taxable Value as established by the Board of Review:

282000

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

166795

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

83397

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

0

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Reid A Duford

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051084742218

Supporting Waiver Documents:

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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

Yeager Asphalt,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-000828

Township Of Carrollton,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition.

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: June 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

Page 1 of 7 

MTT Docket No.: TBD 

 

 

RE: 

Yeager Asphalt v. Township of Carrollton – Saginaw County, MI 

 

MTT Docket No. TBD 

 

Honorable Tribunal Member: 

Enclosed for filing are the following: 

1. 2026 March Board of Review Decisions 

2. The 2026 Notice of Assessment Change 

3. The 2025 Winter Tax Bill 

4. Signed Petition for Yeager Asphalt commercial personal property 

5. MTT Order Denying a motion to amend to include this appeal for 2026 under MTT Docket 25-001877 

6. Proof of Service to the Respondent