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Petition.Flint.052826.pdf

Wjl Investments LLC Petitioner Vs. City Of Flint Respondent · 26-001671-TT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WJL INVESTMENTS, LLC, 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No: 

v. 

 

CITY OF FLINT 

Respondent. 

 

DELZER LEGAL 

William E. Delzer (P68488) 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION FOR 2026 

 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, DELZER 

LEGAL, petitions the Tribunal as follows: 

 

1. 

Property Parcel No: 41-20-226-031 

 

2. 

The property identified above is real property. 

 

3. 

The property identified above is Commercial. 

 

4. 

No protest to the local Board of Review was required for this property class. 

 

5. 

The property at issue is located in GENESEE COUNTY. The property address is: 

2260 S. Dort Hwy, Flint, Michigan 48507 

 

6. 

The assessment at issue were established by the City of Flint. 

 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. At this time, Petitioner is not aware of any dispute 

relative to the value of an addition or loss in determining taxable value. If 

Petitioner hereafter becomes aware of such dispute exists, Petitioner reserves the 

right to amend this Petition to assert the nature of the dispute. 

 

8. 

The Tax Year at issue is 2026.

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9. 

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

Board of Review/Assessor are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2026 

41-20-226-031 

$475,200 

$237,600 

$237,600 

 

10. 

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

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2026 

41-20-226-031 

$355,000 

$177,500 

$177,500 

 

11. 

The values in dispute for the property identified above are: 

 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2026 

41-20-226-031 

$120,200 

$60,100 

$60,100 

 

12. 

The 2026 values imposed on Petitioner’s property, and the taxes levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the 

taxpayer for the reasons that: 

 

a. 

The assessed, state equalized and/or taxable values exceed the 

amounts permitted by the Michigan Constitution and applicable 

statutes; 

b. 

The assessed, state equalized and/or taxable values are at higher 

percentages of true cash value than permissible under the Michigan 

Constitution and applicable statutes; 

c. 

The assessed, state equalized and/or taxable values are based upon 

erroneous determination of the true cash value of that portion of 

Petitioner’s property that is taxable under Michigan law and is 

based upon the application of wrong principles; 

d. 

The assessed, state equalized and/or taxable values, and the mode 

or assessment adopted by Respondent, discriminate against 

Petitioner, its constitutional rights of uniformity, equal protection 

and due process of law. 

 

Respectfully submitted, 

 

 

 

 

 

 

 

 

DELZER LEGAL 

 

Dated: May 28, 2026 

 

 

William E. Delzer (P68488) 

 

 

 

 

 

 

 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com

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