Grosebeck Cp - MP Investments LLC.pdf

Groesbeck Cp & Mp Investments LLC, Roseville Investment Holding LLC Petitioners Vs. City Of Fraser Respondent · 26-002524-TT

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RECEIVED 

APR 2 2 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Roseville Investment Holding, LLC & 

Groesbeck CP & MP Investments, LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Docket No. 

26- 

v 

Parcel No. 

03-14-05-376-032 

City of Fraser, 

Respondent. 

/ 

Trannfo:d606 26114171 04/20/% 

Chit: 

1108 

Ant: $600.00 

PROPERTY TAX PETITION 

7." 

v 

(Entire Tribunal, 2026 Tax Year) ID: 

ROGEVILLE TNVESTHENT HOLDING LLC 

Petitioner, by and through its attorneys, Clark Pattah, contends: 

1. 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 03-14-05-376-032 

Address 

31240 Groesbeck Hwy 

Classification 

201 Comm 

Use 

Retail 

County 

Macomb 

| Sch Dist | Fraser 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[0 March, 

[J July, 

[J December 

Board of Review. 

3: 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is 

a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 

2207 Orchard Lake Road, 

Sylvan Lake, MI 48320-1786. 

6. 

This appeal involves issues related to:

Petition 

10. 

11. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

The tax year at issue is 2026. 

The values’ established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

03-14-05-376-032 

6,861,600 

3,430,800 

2,976,919 

Petitioner contends that the values’ for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

03-14-05-376-032 

3,580,000 

1,790,000 

1,790,000 

The values! in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

03-14-05-376-032 

3,281,600 

1,640,800 

1,186,919 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioners 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. 

to the reductions, with interest, as provided by the Tax Tribunal Act.

Petition 

Dated: April 15,2026 

Filing Fee: $600 

£4 

Clark Pattah 

Representative for Petitioner 

2207 Orchard Lake Road 

Sylvan Lake, MI 48320-1786 

clark@pattahdevelopment.com 

(248) 939-1400

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