Zenith Inc, Petitioner Vs. Township Of Flint, 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 

Zenith Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002363 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002363 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

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

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

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

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

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

By

 

 

Entered: November 4, 2025 

jc 

 

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 

Tranlnfo:d606 

260695231 

10/30/25 

OCT 81 2025 

Chki: 

1473 

Amtx $50.00 

or 

ID: 

JIM TUBES TAX CONSULTANTS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

EANSING 

DIRECTOR 

Zenith Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002363 

Charter Township 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Genesee 

County. 

2. 

Parcel Number; 07-15-504-006 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

Jaoz2,640 HO2 Hoo 

396,419 

"DT: 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

ATV 

2025 

520,000 

260,000 

260,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

: 

N/A

Page 2

MTT Docket No. 25-002363 

Page 2 of 2 

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: 

(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) 

Signature opens Authorized Representative or, if none, Petitioner: 

/ defo / 

he 

Printed Name; Ward D Tubbs 

; 

= 

Date: 10-22-2025 

Signature 

of Respondent's authorized representative: 

Printed 

Name: Paula Dotson, Deputy Assessor 

Date: 

| 0/27 [2025

Page 3

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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 

Tranlnfo:d606 

260695231 

10/30/25 

OCT 81 2025 

Chki: 

1473 

Amtx $50.00 

or 

ID: 

JIM TUBES TAX CONSULTANTS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

EANSING 

DIRECTOR 

Zenith Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002363 

Charter Township 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Genesee 

County. 

2. 

Parcel Number; 07-15-504-006 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

Jaoz2,640 HO2 Hoo 

396,419 

"DT: 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

ATV 

2025 

520,000 

260,000 

260,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

: 

N/A

Page 2

MTT Docket No. 25-002363 

Page 2 of 2 

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: 

(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) 

Signature opens Authorized Representative or, if none, Petitioner: 

/ defo / 

he 

Printed Name; Ward D Tubbs 

; 

= 

Date: 10-22-2025 

Signature 

of Respondent's authorized representative: 

Printed 

Name: Paula Dotson, Deputy Assessor 

Date: 

| 0/27 [2025

Page 3

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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

ACTING 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 17 - 31, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Zenith Inc,

Petitioner,

v

 

 

Township of Flint,

Respondent.

 MTT Docket No. 25-002363

Please be advised that 25-002363 has been placed on a two-week Prehearing General 

Call commencing August 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

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 20, 2026. Valuation disclosures will not be admitted into evidence unless 

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

except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 25-002363

Page 2 of 2

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

Statements by April 20, 2026. 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, as provided by 

TTR 237. 

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

April 20, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

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

August 17, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 16, 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 provide 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

ACTING 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 17 - 31, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Zenith Inc,

Petitioner,

v

 

 

Township of Flint,

Respondent.

 MTT Docket No. 25-002363

Please be advised that 25-002363 has been placed on a two-week Prehearing General 

Call commencing August 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

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

or offered to the Tribunal rests

Page 4

MT

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

Page 1

RECEIVED 

JUL 29 2025 

MICHIGAN TAX TRIBUNAL 

RAM 

CHARTER TOWNSHIP OF FLINT 

ves 

BARB VERT 

CLERK. 

1490 8. Dye Road 

CAROL PFAFF-DAHL 

MANYA TRIPLETT 

Flint, Michigan 48532 

h 

TREASURER 

TOM KLEE 

LISA R. ANDERSON 

DEBBE CAMPBELL 

July 23, 2025 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 25-002363 

Zenith Inc v Township of Flint 

Parcels: 07-15-504-006 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Zenith Inc. 

MTT Docket No.: 25-002363 

Petitioner 

Parcel 

07-15-504-006 

Vv 

Flint Township, Genesee County 

Respondent 

Ward D. Tubbs 

Paula Dotson 

Jim Tubbs Tax Consultants LLC 

Deputy Assessor, Charter Township of Flint 

G-8469 S. Saginaw 

1490 S. Dye Road 

Grand Blanc, MI 48439 

Flint, MI 48532 

810.444.1779 

810.600.3227 

RESPONDENT'S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2025 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

1. 

Respondent acknowledges 

that parcels 07-15-504-006 

identified 

in paragraph 

1 

of 

Petitioner’s Petition will be the subject of Petitioner’s appeal. 

2. 

Respondent admits the statements set forth in paragraph 2 of Petitioner’s Petition. 

3. 

N/A 

4. 

N/A 

5. 

N/A 

6. 

Respondent admits the statements set forth in paragraph 6 of Petitioner’s Petition.

Page 3

13. 

14. 

15. 

16. 

17. 

18. 

19: 

20. 

MTT Docket 25-002363 

N/A 

Respondent admits the statements set forth in paragraph 10 of Petitioner’s Petition. 

Respondent admits the statements set forth in paragraph 11 of Petitioner’s Petition. 

Respondent neither admits 

nor denies 

the statements 

set 

forth 

in paragraph 

12 

of 

Petitioner’s Petition. 

Respondent acknowledges the intent of Petitioner’s Petition as set forth in paragraph 13 of 

Petitioner’s Petition and leaves Petitioner to meeting its required burden of proof. 

Respondent acknowledges the intent of Petitioner to invoke the honorable Tribunal’s 

jurisdiction for tax year 2025 as set forth in paragraph 14 of Petitioners Petition. 

N/A 

Respondent admits 

the 

statements 

and/or allegations 

set 

forth 

in paragraph 

16 

of 

Petitioner’s Petition. 

Respondent neither admits nor denies 

the statements and/or allegations 

set forth 

in 

paragraph 

17 of Petitioner’s Petition as said paragraph 

is merely the opportunity for 

Petitioner to set forth its contention of value. 

Respondent neither admits nor denies 

the statements and/or allegations 

set forth 

in 

paragraph 

18 

of Petitioner’s 

Petition 

as 

said paragraph 

is merely 

the mathematical 

calculation of the difference between Respondent’s valuations and Petitioner’s contention 

of value. 

The relief and actions requested by Petitioner in paragraph 19 of Petitioner’s Petition 

should be denied. 

Respondent denies 

the 

statements 

and 

or allegations 

set forth 

in paragraph 20 

of 

Petitioner’s Petition as they are untrue. 

Respondent leaves Petitioner to meeting 

its 

required burden of proof. 

Respondent’s Response submitted on this date, 

July 23, 2025, by:

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Zenith Inc. 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

MTT DOCKET NO.: 25-002363 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

GENESEE COUNTY) 

THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on 

July 23, 2025, she caused to be served upon: 

Ward D. Tubbs 

Michigan Tax Tribunal 

Jim Tubbs Tax Consultants LLC 

PO Box 30232 

G-8469 S. Saginaw 

Lansing, Michigan 48909 

Grand Blanc, MI 48439 

by enclosing the same in an envelope, plainly addressed to said party at the above address, with 

lawful United States first class postage affixed thereon and by placing same in the United States 

mail. 

July 23, 2025 

p 

Ap At 

Date 

"Paula Dotson 

Deputy Assessor

Page 5

25.0 

=, CHARTE 

2 

3b3 

TOWNSHIP OF 

1490 S. Dye Road 

Flint, Michigan 48532 

“CERTIFIED MAIL’ 

9589 

0710 

5270 

15kk 

7477 

33 

TE 

quaarent 

a 

FIRST-CLASS

|e 

(a 

ah om 

Office of the Chief Clerk, 

Michigan Tax Tribunal 

SEES 

@.0. Box 30232 

Lansing, MI 48909 

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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 01 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

a 

GOVERNOR 

oo 

Zenith Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002363 

Charter Township of Flint 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Ward D Tubbs 

states that on 

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): 

Charter Township of Flint 

1490 S. Dye Rd. 1490 S Dye Rd. Flint, Mi 48532 

2. 

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

Charter Township of Flint 

1490 S Dye Rd. Flint, MI 48532 

3. 

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

Genesee County 

1101 Beach St. Flint, MI 48502 

4. 

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

Genesee County 

1101 Beach St. Flint, Mi 48502 

5. 

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

Carman-Ainsworth 

G-3475 W. Court St. Flint, MI 48532 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

RECEIVED 

AREAL, 

MAY 29 2025 

jo 

MICHIGAN TAX TRIBUNAL 

ha 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Zenith Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

Charter Township of Flint 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 07-15-504-006 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X_real ___personal. 

3. 

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.) 

4, 

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.) 

5. 

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

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

6. 

The property identified above is classified as Commercial

Page 3

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

N/A 

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), fist 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): 

N/A 

The property or properties at issue are located in Genesee 

County, The 

property or propetties’ address is: 

3310 Bescher Rd. 

Flint, Ml 48532 

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

local governmental unit): Charter Township of Flint 

Petitioner's legal residence or principal office address is: 

8263 Pine Hollow Trail 

Grand Blanc, MI 48439 

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

X 

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 

X 

uniformity of the property or properties’ assessment

Page 4

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 vears (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

804,800 

402,400 

396,419 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

416,000 

208,000 

208,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

388,800 

194,400 

188,419 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

The assessment when equalized exceeds 50% of True Cash Value. 

The property as improved suffers from physical, functional and economic depreciation.

Page 5

MTT Docket No. 

Page 4 of 4 

>t Puro! Petitioner's Authorized Representative or, if none, Petitioner: 

= Z 2 etn 

Printed Name of 

Petitioner's Authorized Representative or, if none, Petitioner: 

Ward D. Tubbs 

Email Address: JTCD0543@gmail.com 

Mailing Address: 

Jim Tubbs Tax Consultants 

G-8469 S Saginaw St. 

Grand Blanc, Mf 48439 

Telephone Number: 810 444-1779 

Date; 05-0-2025

Page 6

I 

5 A I 

AN 

AA 

ENN sR 

Ward D. Tubbs 

Jim Tubbs Tax Consultants, LLC 

G-8469 S. Saginaw St 

Grand Blanc, M1 48439 

I SIO eT FA 3% Pe 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

A AE MA rs PS TI 

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Signa RNA 

27 JUN 2025 

PM 16L 

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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

VED 

MAY 29 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Zenith Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

A 

MTT Docket No. 

Charter Township of Flint 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 07-15-504-006 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ____personal. 

3. 

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.) 

4. 

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.) 

5. 

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

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

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

N/A 

If the appeal was not submitted by the deadiine 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): 

N/A 

The property or properties at issue are located in Genesee 

County. The 

property or properties’ address is: 

3310 Beecher Rd. 

Flint, MI 48532 

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

local governmental unit): Charter Township of Flint 

Petitioner's legal residence or principal office address is: 

8263 Pine Hollow Trail 

Grand Blanc, MI 48439 

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

X 

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 

X 

uniformity of the property or properties’ assessment

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 vears (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

804,800 

402,400 

396,419 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

416,000 

208,000 

208,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

388,800 

194,400 

188,419 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

The assessment when equalized exceeds 50% of True Cash Value. 

The property as improved suffers from physical, functional and economic depreciation.

Page 4

MTT Docket No. 

Page 4 of 4 

+ 

Printed Name of Petitioners Authorized Representative or, if none, Petitioner: 

Ward D. Tubbs 

Email Address: JTCD0543@gmail.com 

Mailing Address: 

Jim Tubbs Tax Consuitants 

(G-8469 S Saginaw St. 

Grand Blanc, MI 48439 

Telephone Number: 810 444-1779 

Date: 05-0-2025

Page 5

Zenith Inc 

Petitioner 

Charter Township of Flint 

Respondent 

2025 Assessed Value 

2025 Requested Assessed Value 

Assessed Value in dispute 

Filing Fee 

State of Michigan 

Michigan Tax Tribunal 

Filing Fee 

402,400 

208,000 

194,400 

$400

Page 6

Ward D. Tubbs 

Jim Tubbs Tax Consultants, LLC 

G-8469 S. Saginaw St 

Grand Blanc, MI 48439 

> 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, M148909 

AEWHT-TT 

“METROPLEX'S 

22 MAY 2025 AM 16 L 

Jiplstghnglisny

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

Zenith Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002363

Township of Flint, 

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 10, 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

VED 

MAY 29 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Zenith Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

A 

MTT Docket No. 

Charter Township of Flint 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 07-15-504-006 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real ____personal. 

3. 

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.) 

4. 

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.) 

5. 

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

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

6. 

The property identified above is classified as Commercial

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

N/A 

If the appeal was not submitted by the deadiine 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): 

N/A 

The property or properties at issue are located in Genesee 

County. The 

property or properties’ address is: 

3310 Beecher Rd. 

Flint, MI 48532 

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

local governmental unit): Charter Township of Flint 

Petitioner's legal residence or principal office address is: 

8263 Pine Hollow Trail 

Grand Blanc, MI 48439 

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

X 

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 

X 

uniformity of the property or properties’ assessment

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 vears (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

804,800 

402,400 

396,419 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

416,000 

208,000 

208,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

388,800 

194,400 

188,419 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

The assessment when equalized exceeds 50% of True Cash Value. 

The property as improved suffers from physical, functional and economic depreciation.

Page 4

MTT Docket No. 

Page 4 of 4 

+ 

Printed Name of Petitioners Authorized Representative or, if none, Petitioner: 

Ward D. Tubbs 

Email Address: JTCD0543@gmail.com 

Mailing Address: 

Jim Tubbs Tax Consuitants 

(G-8469 S Saginaw St. 

Grand Blanc, MI 48439 

Telephone Number: 810 444-1779 

Date: 05-0-2025

Page 5

Zenith Inc 

Petitioner 

Charter Township of Flint 

Respondent 

2025 Assessed Value 

2025 Requested Assessed Value 

Assessed Value in dispute 

Filing Fee 

State of Michigan 

Michigan Tax Tribunal 

Filing Fee 

402,400 

208,000 

194,400 

$400

Page 6

Ward D. Tubbs 

Jim Tubbs Tax Consultants, LLC 

G-8469 S. Saginaw St 

Grand Blanc, MI 48439 

> 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, M148909 

AEWHT-TT 

“METROPLEX'S 

22 MAY 2025 AM 16 L 

Jiplstghnglisny

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.