25-001703.pdf
Abdulla Investments, LLC, Petitioner Vs. Township Of Mt Morris, Respondent · 25-001703-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED JUN 2 8 2025 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL MICHIGAN TAX TRIBUNAL ABDULLA INVESTMENTS, LLC, DOCKET: 25-001703 Petitioner VS. MT. MORRIS TOWNSHIP, Respondent. DELZER LEGAL William E. Delzer (P68488) Attorney for Petitioner 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 (810) 603-1000 wdelzer@delzerlegal.com PROOF OF SERVICE OF ENTIRE TRIBUNAL TAX PETITION FOR 2025 I, William E. Delzer, being duly sworn deposes and says that on June 18, 2025, he served a copy of the Petitioner's Petition and this proof of service by certified mail to: Genesee County Board of Tax Assessors 900 S. Saginaw Street Flint, MI 48502 Mt. Morris Twp Assessing Office 5447 Bicentennial Drive Mt. Morris, MI 48458 Mt. Morris Twp Clerk's Office 5447 Bicentennial Drive Mt. Morris, MI 48458 And by first class mail to:
Page 2
Genesee County Clerk's Office 900 S. Saginaw Street, 2 Floor Flint MI 48502 Genesee County Equalization Director | 1101 Beach Street, Room 206 Flint, MI 48502-1468 Flushing Schools 525 N. McKinley Road Flushing, MI 48443 by placing in an envelope addressing, it to their address of record with proper postage attached and depositing in a US Postal receptacle. William E. Delzer Subscribed and sworn before me on June 18, 2025 /s/ Kristi Weber Kristi Weber, Notary Genesee County, Michigan Genesee County, Michigan My commission expires: 10-03-2028
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ABDULLA INVESTMENTS, LLC, Petitioner, MTT Docket No: 25-001703 Vv. MT. MORRIS TOWNSHIP, Respondent. DELZER LEGAL William E. Delzer (P68488) Attorney for Petitioner 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 (810) 603-1000 wdelzer@delzerlegal.com ENTIRE TRIBUNAL PROPERTY TAX PETITION FOR 2025 Petitioner, the taxpayer / party-in-interest, by and through its attorneys, DELZER LEGAL, petitions the Tribunal as follows: 1. Property Parcel No: 14-32-503-016 2. The property identified above is real property. 3. The property identified above is Commercial. 4. No protest to the local Board of Review was required for this property class. 5. The property at issue is located in GENESEE COUNTY. The property address is: 3489 Pierson Place, Flushing, Michigan 48433. 6. The assessment at issue were established by the Township of Mt. Morris. 7. This appeal involves issues relating to (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. At this time, Petitioner is not aware of any dispute
Page 4
10. 11. 12. The values for the property identified above as established by Respondent's Board of Review / Assessor are: Tax Year Parcel No. TCV AV TV 2025 14-32-503-016 $284,000 $142,000 $141,453 Petitioner contends that the values for the property identified above are: Tax Year | Parcel No. TCV AV TV 2025 14-32-503-016 $125,000 $62,500 $62,500 The values in dispute for the property identified above are: Tax Year | Parcel No. TCV AV TV 2025 14-32-503-016 $159,000 $79,500 $78,953 The 2025 values imposed on Petitioner's property, and the taxes 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; 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; The assessed, state equalized and/or taxable values are based upon erroneous determination of the true cash value of that portion of Petitioner's property that is taxable under Michigan law and is based upon the application of wrong principles; The assessed, state equalized and/or taxable values, and the mode or assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law. Respectfully submitted, DELZER LEGAL ~
Page 5
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. 25-001703 Section 1: Petitioner’s Contact Information Filer type: Individual First Name/Company Name ABDULLA INVESTMENTS, LLC MIL Last Name ABDULLA INVESTMENTS, LLC Home Address (No., Street, P.O. Box or Rural Route) 8332 Office Park Drive Suite B City or Town Grand Blanc State Michigan ZIP Code 48439 Telephone Number 8106031000 Fax Number wdelzer@delzerlegal.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name William MI E Last Name Delzer Firm Name (if any) DELZER LEGAL Address (No., Street, P.O. Box or Rural Route) 8332 Office Park Drive Suite B City or Town Grand Blanc State Michigan ZIP Code 48439 Telephone Number 810-603-1000 Fax Number wdelzer@delzerlegal.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 5: Issue Please designate one: Valuation — Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information
Page 6
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values _ Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 14-32-503-016 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 142000 Current Taxable Value as established by the Board of Review: 141453 ‘What do you believe is the fair market value (also known as True Cash Value)? 125000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 62500 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): YP Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain:
Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attoney/Authorized Representative’s Signature: /s/ William E. Delzer
Page 8
pe Te ee DELZER LEGAL a co \ Retail = U.S. POSTAGE PAID Jo Office Park Drive, Suite B FCM LETTER rand Blanc, Michigan 48 GRAND BLANC, MI 48480 ’ 439 >) JUN 18, 2025 $1.01 RDC 99 $2324M502660-6 Michigan Tax Tribunal PO Box 30323 Lansing, MI 48909 AEGNS- TEER: zaz3 Ieee bg gy gly oe oy 1