Petition 2026 - Lifted Orion Twp. (RP).pdf
Lifted Industrial Partners LLC Petitioner Vs. Township Of Orion Respondent · 26-001007-TT
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Page 1
26-0014
75559770.1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN TAX TRIBUNAL
Lifted Industrial Partners LLC,
Petitioner,
v
Orion Township,
Respondent.
MTT Docket No. ________
Parcel No. O-09-34-300-018
Jackie J. Cook (P68781)
Honigman LLP
Attorneys for Petitioner
2290 First National Building
660 Woodward Avenue
Detroit, MI 48226-3506
(313) 465-7270
jcook@honigman.com
Petition
Lifted Industrial Partners LLC (“Petitioner”), through its attorneys, HONIGMAN LLP,
says:
1.
Petitioner is a Michigan limited liability company with a principal office located at
4611 Liberty Dr S., Orion Township, Michigan.
2.
The subject real property, tax parcel number O-09-34-300-018, is located at 4611
Liberty Dr. S., Orion Twp., MI, in Oakland County ("Petitioner's Property").
3.
Respondent, Orion Twp., assesses and collects property taxes on Petitioner's
Property.
4.
In 2026, Respondent’s Board of Review set the taxable value of Petitioner's
Property at $2,943,330 and assessed Petitioner's Property at $3,262,380.Page 2
2 75559770.1 5. Respondent’s Board of Review assessing Petitioner’s Property will result in a state equalized value in the same amount based upon the tentative equalization factor. 6. Petitioner's Property is misclassified as commercial real as the Property is used for agricultural operations and should be classified agricultural. 7. Petitioner's Property is presently used or available for use for agricultural purposes. 8. Petitioner believes that Petitioner's Property was originally designed to be used for agricultural purposes. 9. This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value, and (d) uniformity. 10. At this time, Petitioner believes, as it relates to taxable value, that there is a dispute relative to the value of a loss. 11. No board of review protest was required for Petitioner’s Property. 12. 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, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner's
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3 75559770.1 Property that is taxable under Michigan law, and is based upon the application of wrong principles; and (d) The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights to uniformity, equal protection and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing th2026 taxable value of Petitioner's Property from $2,943,330 to $2,000,000; (ii) reducing the 2026 assessed and state equalized value of Petitioner's Property from $3,262,380 to $2,000,000; (iii) requiring payment to Petitioner of the refunds attributable to such reductions, plus interest and costs; and (iv) awarding Petitioner any other relief to which it is entitled. Dated: May 15, 2026 Respectfully submitted, Honigman LLP Attorneys for Petitioner By: Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com