26 - Shelby POS DSSC.pdf
Dssc Realty LLC Petitioner Vs. Township Of Shelby Respondent · 26-001530-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL DSSC REALTY LLC, Petitioner, Vv. MTT Docket # 26-001530 TOWNSHIP OF SHELBY, Respondent. PROOF OF SERVICE STATE OF MICHIGAN ) ) ss. COUNTY OF OAKLAND} Aaron M. Fales, being duly sworn, deposes and says that on September IS 2026 he served a copy of Petitioner's Petition on the parties named on the attached list. = Aaron M. Fales
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BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: CLERK SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., Mi 48314 ASSESSOR SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., MI 48316 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK MACOMB COUNTY ATTN: F. KRYCIA ADM BLDG. 1 S. MAIN ST., 8TH FLOOR MT. CLEMENS, MI 48043 DIRECTOR OF EQUALIZATION MACOMB COUNTY ATTN: F. KRYCIA ADM BLDG. 1S. MAIN ST., 8TH FLOOR - MT. CLEMENS, Mi 48043 SECRETARY OF SCHOOL BOARD UTICA COMMUNITY SCHOOLS 11303 GREENDALE DRIVE STERLING HEIGHTS, MI 48312-2925 STATE TREASURER MICHIGAN DEPARTMENT OF TREASURY TREASURY BUILDING 430 W. ALLEGAN ST. LANSING, Mi 48922
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR DSSC Realty LLC, Petitioner, MICHIGAN TAX TRIBUNAL 1% MTT Docket No.: 26-001530 Township Of Shelby, 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 Tribunal’s 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
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STATE OF MICHIGAN
MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM
MICHIGAN TAX TRIBUNAL
DSSC REALTY LLC,
Petitioner,
MTT Docket #26- 001530
vs.
Parcel No. 23-07-20-300-050
SHELBY TOWNSHIP,
Respondent.
;
PETITION
DSSC REALTY LLC (“Petitioner”), through its attorneys, Law Office of Aaron
M. Fales, P.C., says:
1.
Petitioner's principal office address
is 43900 Garfield Rd., Ste. 203,
Clinton Twp., MI 48038.
Petitioner
is a party in interest with respect to property
taxes on real property tax parcel no. 23-07-36-302-006 ("Petitioner's Property"), at
45660 Schoenherr, Shelby Twp., MI.
2.
Respondent, Shelby Township assesses and collects property taxes
on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property to be $361,765 and assessed Petitioner's Property at $436,200 resulting in
a state equalized value of the same amount based on the tenative equalizationPage 5
Petitioner's
Property
was
originally
designed
to
be
used
for
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 fo the value of a loss.
7.
The 2026 assessment, including state equalized value and taxable
value,
imposed
on
Petitioner's
Property,
and
the
taxes
to
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 percenfages of frue 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 true cash
value of that portion of Petitioner's Property that is taxable under Michigan law,Page 6
discriminate against Petitioner and deny Petitioner its constitutional rights fo 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 $361,765 to $200,000, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $436,200 fo $200,000, 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 Ay Yd Aaron M. Fales (P72864) 330 Hamilton Row, Ste. 350 Birmingham, MI 48009 (248) 767-9840 By: Dated: May 27, 2026