2025 Severed Petition.pdf
Royal Oak Superior Hospitality LLC, Petitioner Vs. City Of Royal Oak, Respondent · 25-002493-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Royal Oak Superior Hospitality LLC, Petitioner, v City of Royal Oak, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 25-002493 Parcel No. 72-20-32-301-034 _____________________________________________________________________________/ SEVERED PROPERTY TAX PETITION (Entire Tribunal, 2025 Tax Year) Petitioner, by and through its representative, Joel F. Yono, contends: 1. ☒ The property that is the subject of this appeal is one real property parcel: Parcel Number 72-20-32-301-034 Address 5125 Meijer Drive Classification Comm Use Hotel County Oakland Sch Dist Royal Oak 2. ☒ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☐ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 985 W. Entrance Drive, Auburn Hills, MI 48326. 6. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 7. The tax year at issue is 2025.
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Petition 2 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 72-20-32-301-034 4,728,300 2,364,150 2,364,150 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 72-20-32-301-034 3,000,000 1,500,000 1,500,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 72-20-32-301-034 1,728,300 864,150 864,150 11. Petitioner relies upon the following to support the relief requested: The 2025 values imposed on Petitioner’s property, and the taxes to be 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; (b) 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; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. Petitioner requests that the Tribunal enter an order reducing the 2025 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 3 //s// Joel F. Yono Joel F. Yono, Esq. 985 W. Entrance Drive Auburn Hills, MI 48326 248 419-5556 Dated: June 30, 2025 joel.yono@midwestlodginggroup.com