Michigan Packaging Company (GREIF) - City of Mason POS 25-002135.pdf
Michigan Packaging Company, Petitioner Vs. City Of Mason, Respondent · 25-002135-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Michigan Packaging Company. Petitioner, MTT DOCKET NO. 25-002135-TT City of Mason , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 29%" day of July 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Barb Byrum Mason Public Schools Ingham County Clerk Amy Lark, School Board Secretary 341 S. Jefferson 201 West Ash Street, Suite 2A Mason, MI 48854 Mason, MI 48854 Michigan State Treasurer Rosemary Anger Department of Treasury Ingham County Equalization Director Treasury Building 341 S. Jefferson 430 West Allegan Mason, MI 48854 Lansing, MI 48922 , Q Mics (0 cy Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Michigan Packaging Company. Petitioner, MTT DOCKET NO. 25-002135-TT City of Mason , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 29*" day of July 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: City of Mason Assessor 201 West Ash Street Mason, MI 48854 Sarah Jarvis City of Mason Clerk 201 West Ash Street Mason, MI 48854 , a Midas (0 0) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Michigan Packaging Company , MTT Docket No. 25-002135 TT Petitioner, v City of Mason R Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION — MULTIPLE PARCEL PETITION 1. Property Parcel No.: 33-19-10-16-400-026 2. The property identified above is real . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous.
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MTT Docket No. 25-002135 -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 10. 11. 12. 13. 14. subject of this appeal. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in _Ingham County. The property identified above’s address is: 740 Eden, Mason, MI 48854 The assessment(s) at issue were established by the: City of Mason Petitioner’s legal residence or principal office address is: 366 Greif Parkway, Delaware, OH 43015 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $12,125,900 $6,062,950 $5,984,308 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $10,271,760 $5,135,880 $5,135,880
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MTT Docket No. 25-002135 -TT Page 3 of 5 15. The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $1,854,140 $927,070 $848,428 16. The 2025 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2025 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mia (0 vo) Dated: June 2, 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
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MTT Docket No. 25-002135 TT Page 4 of 5 Michigan Packaging Company MTT Docket No. 25- 002135 Petitioner, v City of Mason Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Parcel Number Real/Personal Classification Year 2025 | 33-19-10-16-400-027 Real 301 Industrial Imp -TT 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Year Value Tax Parcel Number True Cash Assessed Value | Taxable Value 2025 | 33-19-10-16-400-027 $1,109,740 $554,870 $538,152
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MTT Docket No. 25- 002135 -TT Page 5 of 5 3. Petitioner contends the values for the property or propertics identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 2025 | 33-19-10-16-400-027 $936,240 $468,120 $468,120 4. The values in dispute for the property or properties identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 2025 | 33-19-10-16-400-027 $173,500 $86,750 $70,032