26 - Utica POS.pdf

Shelby Corners Re Holdings LLC Petitioner Vs. City Of Utica Respondent · 26-001502-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SHELBY CORNERS RE HOLDINGS LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001502 

CITY OF UTICA, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September IS 

202s he served a 

copy of Petitioner's Petition on the parties named on the attached list. 

pe 

= 

Aaron M. Fales

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Tile 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

MACOMB COUNTY 

ATTN: 7, KRYCIA ADM BLDG. |S. MAIN ST, 8TH FLOOR 

MT, CLEMENS, Mi 48043 

DIRECTOR OF EQUALIZATION 

MACOMB COUNTY 

KRYCIA ADM BLDG. 

| 

S. MAIN ST, 8TH FLOCR 

MT. CLEMENS, Mi 48043 

SECRETARY OF SCHOOL BOARD 

UTICA COMMUNITY SCHOOLS 

11303 GREENDALE DRIVE 

A 

MICHIGAN 

ART 

TREASURY BUILDING 

£30 W. 

ALLEGAN 

57. 

LANSING. Mi 48922

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Shelby Corners RE Holdings LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001502 

City Of Utica, 

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), “tlhe 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 Tribunals rules. 

By: Tribunal Clerk 

Entered: August 14, 2026 

PROOF OF SERVICE 

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

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

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SHELBY CORNERS RE HOLDINGS, LLC, 

Petitioner, 

MIT Docket #26- 001502 

VS. 

Parcel No. 11-07-35-430-001 

CITY OF UTICA, 

Respondent. 

/ 

PETITION 

SHELBY CORNERS RE HOLDINGS, LLC (“Petitioner”), through 

its attorneys, 

Law Office of Aaron M. Fales, P.C., says: 

1. 

Petitioner's principal office address 

is 30201 Orchard Lake Rd., Ste. 

100, Farmington 

Hills, MI 48334. 

Petitioner 

is a party in interest with respect fo 

property taxes on 

real property tax parcel 

no. 

11-07-35-430-001 

("Petitioner's 

Property"), at 13361 Hall Rd., Utica, MI 48315. 

2. 

Respondent, City of Utica assesses and collects property taxes on 

Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property 

to 

be 

$2,011,790 and 

assessed 

Petitioner's 

Property 

at 

$2,467,900 

resulting in a state equalized value of the same amount based on the tenative

4, 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property is commercial property. 

Petitioner believes that Petitioner's 

Property was designed to be used as 

a commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, {b) assessment, 

(c) taxable value, and (d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

faxes 

fo 

be 

levied 

and 

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

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

(c} 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the frue cash

(d) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable 

value, 

and 

the 

mode 

of 

assessment 

adopted 

by 

Respondent, 

discriminate against Petitioner and deny Petitioner 

its constitutional 

rights 

to 

uniformity, equal protection and due process of law. 

WHEREFORE, 

Petitioner requests 

that 

the 

Tax Tribunal 

enter an Order 

reducing 

the 2026 taxable value 

of 

Petitioner's Property from $2,011,790 

to 

$1,000,000, and reducing 

the 2026 assessed and 

state equalized values 

of 

Petitioner's Property from $2,467,900 to $1,000,000, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

Respectfully submitted, 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

PRY 

Aaron M, Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, Ml 48009 

(248) 767-9840 

By: 

Dated: May 26, 2026

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