Distro 10 - No Valuation Disclosure -Tax Tribunal.pdf

Distro 10 Inc. Petitioner Vs. City Of Warren Respondent · 26-000622-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY 

AFFAIRS MICHIGAN TAX TRIBUNAL 

 

 

DISTRO 10 INC., 

MTT Docket No. 26-000622 

 

Parcel Nos. 

12-99-02-217-200 

v. 

 

CITY OF WARREN, 

 

Respondent. 

 

ALAN SHAMOUN (P76992) 

 

 

LAURA M. HALLAHAN (P42101) 

JAMILA J GARMO (P85952) 

 

 

SETH A. O’LOUGHLIN (P80257) 

General Counsel 

 

 

 

 

KELSEA M. MELCHER (P85821) 

Attorneys for Petitioner 

 

 

 

HALLAHAN & ASSOCIATES, P.C. 

21445 Hoover Road 

 

 

 

Attorneys for Respondent 

Suite 101 

 

 

 

 

 

1750 S. Telegraph Road, Suite 202 

Warren, Michigan 48089 

 

 

 

Bloomfield Hills, MI 48302 

Direct: (248)808-5222 

 

 

 

(248)731-3089 

Email: alan@mgmt10.com 

 

NOTICE REGARDING NO VALUATION DISCLOSURE 

Petitioner, Distro 10, Inc., by and through counsel, hereby provides notice pursuant to the 

Michigan Tax Tribunal Rules that no valuation disclosure will be filed in this matter. 

Petitioner’s appeal concerns the taxable status of the Subject Personal Property and the 

Petitioner’s claim that the property qualifies for exemption as Eligible Manufacturing Personal 

Property (“EMPP”) under MCL 211.9m and MCL 211.9n. Because the issues in this appeal 

relate solely to exemption and classification—not valuation—a valuation disclosure is neither 

required nor applicable under the Tribunal’s rules. 

Petitioner reserves all rights to submit additional filings or documentation as may be 

appropriate under the Tribunal’s rules.

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Respectfully submitted, Dated: July 7, 2026 

 

 

 

 

 

 

 

 

_____________________________ 

 

 

 

 

 

 

 

Alan Shamoun (P76992) 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089 

 

 

PROOF OF MAILING 

 

On the date below, I sent by electronic mail a copy of the foregoing Notice Regarding No 

Valuation Disclosure to: 

 

 

 

Laura M. Hallahan (lhallahan@hallahanlaw.com) 

 

 

Seth A. O’Loughlin (soloughlin@hallahanlaw.com) 

Kelsea M. Melcher (kmelcher@hallahanlaw.com) 

 

I declare that the statement above is true to the best of my information, knowledge and 

belief. 

 

 

 

_____________________________ 

 

 

 

 

Alan Shamoun (P76992) 

Dated: July 7, 2026

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