25-001710.pdf
Rsaa Property LLC, Petitioner Vs. City Of Imlay City, Respondent · 25-001710-TT
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RECEIVED JUL 11 2025 MICHIGA STATE OF MICHIGAN N TAX TRIBUNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL RSAA Property LLC, Petitioner, vs. MOAHR Docket No. 25-001710 City of Imlay City, Respondent. PROOF OF SERVICE (Property Tax Petition) On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: City Assessor City Clerk City of Imlay City City of Imlay City 150 North Main Street 150 North Main Street Imlay City, MI 48444 Imlay City, MI 48444 On the date below I sent by first class mail a copy of the Petition to: County Clerk Lapeer County 255 Clay Street Lapeer, MI 48446 Equalization Director Lapeer County 255 Clay Street Lapeer, MI 48446 Secretary, Board of Education Imlay City Community Schools 634 W Borland Rd Imlay City, MI 48444 State Treasurer Department of Treasury 430 W. Allegan Street Lansing, MI 48922 I declare that the statements above are true to the best of my information, knowledge and belief, /s/ Ivan Ammori
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RECEIVED q APR 8 0 2025 J STATE OF mvircHiGHIgAN TAX TRIBUNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIRS RSAA Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL v Docket No. 25- 001710 City of Imlay City, Parcel No.: 44-119-76-600-001-00, Respondent. and additional parcels PROPERTY TAX PETITION (Entire Tribunal, 2025 Tax Year) Petitioner, by and through its representative, contends: 1. The property that is the subject of this appeal consists of these contiguous real property parcels: REAL PROPERTY - CONTIGUOUS Parcel Number ] Address Classification Use 44.119-76-600-001-00 572 N. Cedar Street Vacant Auto 201 Comm shop 44-119-76-602-001-00 525 E. Capac Road 201 Comm Vacant 44-120-27-300-040-02 632 N. Cedar Street 201 Comm Vacant 44-119-76-601-001-00 578 N. Cedar Street 201 Comm Vacant 2. BIN/A. Ifthe assessment at issue was protested, the protest was made to Respondent’s: [0 March, [0 July, O December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4, The subject property is located in the County of Lapeer and school district of Imlay City Community School District. 5. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 6. The Petitioners principal office/legal residence address is: 77 East Long Lake Road, 1st Floor, Bloomfield Hills, MI 48304,
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® the subject property’s true cash and taxable values [1 the subject property’s taxable value only there is a dispute as to the value of an addition or loss: [J Yes OO No 0 uniformity of the subject property’s assessment O the subject property’s exemption from ad valorem taxation under MCL 8. The tax year at issue is 2025. 9. The subject property is listed on the attachment, including, by parcel number: a. Respondent’s Board of Review established values, b. Petitioner’s value contentions, and c. Values in dispute, 10. Petitioner relies upon the following to support the relief requested: The 2025 values imposed on Petitioner’s property, and the taxes to be 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 an erroneous determination of the true cash value of that portion of Petitioner's property that is taxable under Michigan law and are based upon the application of wrong principles; and d. The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. Petitioner requests that the Tribunal enter an order reducing the 2025 values from those established by Respondents Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. C). Hanoi Tvl Ammori The Ammori Group
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ATTACHMENT TO PETITION (Subject Property) VALUES Respondent’s Board of Review -and- Petitioner’s Contention ) ] Respondent Petitioner Parcel Number TCV SEV Tv TCV SEV Tv 44-119-76-600-001-00 353,200 176,600 176,600 260,000 130,000 130,000 44-119-76-602-001-00 128,600 64,300 64,300 75,000 37,500 37,500 44-120-27-300-040-02 223,400 111,700 111,700 175,000 87,500 87,500 44.119-76-601-001-00 163,200 81,600 81,600 90,000 45,000 45,000 Totals 868,400 434,200 434,200 600,000 300,000 300,000 VALUES IN DISPUTE Parcel Number TCV SEV TV 44-119-76-600-001-00 93,200 46,600 46,600 44-119-76-602-001-00 53,600 26,800 26,800 44-120-27-300-040-02 48,400 24,200 24,200 44-119-76-601-001-00 73,200 36,600 36,600 Totals 268,400 134,200 134,200
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Ivan Ammori ———C METROPLEX MI 4 77E. Long Lake Rd., FL 1 METRGPLEX MI 480 us - 9 JUL 2025 PM 2 I 0B58 F Bloomfield Hills, MI 48304-2328 B9G94807 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 IRIEL LEED INA BTL pga hbay