26 - Flint (sweco) POS.pdf

Sweco Flint LLC Petitioner Vs. City Of Flint Respondent · 26-001665-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001665 

CITY OF FLINT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

}) 

} ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September 

2, 

iS 2026 he served a 

copy of Petitioner's Petition on the parties named on the attached list. 

Aaron M, Fales

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED; 

CLERK 

FLINT 

110] 8. SAGINAW 

FLINT, MI 48502 

ASSESSOR 

FLINT 

1101 5. SAGINAW 

FLINT, MI 48502 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

GENESEE COUNTY 

900 8. SAGINAW STREET 

FLINT, MI 48502-1514 

DIRECTOR OF EQUALIZATION 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

SECRETARY OF SCHOOL BOARD 

FLINT COMMUNITY SCHOOLS 

923 E. KEARSLEY STREET 

FLINT, MI 48503-6106 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, Mi 48922

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SWECO Flint LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

\ 

MTT Docket No.: 26-001665 

City Of Flint, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.7353, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case. 

Under TTR 235(1), “[{]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default. 

The docket number also needs to be noted on all other documents submitted in this 

case. 

Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunals rules. 

By: Tribunal Clerk 

Entered: August 21, 2026 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

MTT Docket #26- 001665 

vs. 

Parcel No. 41-04-352-030 & 

CITY OF FLINT, 

41-04-352-031 

Respondent. 

; 

PETITION 

SWECO FLINT LLC ("Petitioner"), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

1. 

Petitioner's principal office address 

is PO BOX 480485, New Haven, 

MI 48048. 

Petitioner 

is 

a party 

in interest with respect to property taxes on 

contiguous 

real 

property 

tax 

parcel 

nos. 

41-04-352-030 

and 

41-04-352-031 

("Petitioner's Property”), at 2010 N Dort Hwy., Flint, MI 48506. 

2. 

Respondent, City of Flint, assesses and collects property taxes on 

Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $33,883 and assessed Petitioner's Property at $43,000 resulting in a 

state equalized value of the same amount based on the tenative equalization

resulting in a state equalized value of the same amount based on the tenative 

equalization factor for parcel 41-04-352-031. 

4. 

Petitioner's 

Property 

is 

classified 

as 

Industrial 

Real 

Property. 

Petitioner's Property 

is an industrial property. 

Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c} taxable value, and {d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessments, 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 

faxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are af higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes;

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 

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 

reducing the 2026 taxable value of Petitioner's Property identified as Parcel 41- 

04-352-030 from $33,883 to $1,000, and reducing the 2026 assessed and state 

equalized values of Petitioner's Property from $43,000 fo $1,000 and reducing the 

2026 taxable value of Petitioner's Property identified as Parcel 41-04-352-031 from 

$1,252,148 fo $500,000, and reducing the 2026 assessed and state equalized 

values 

of 

Petitioner's 

Property 

from 

$1,293,100 

to 

$500,000, 

and 

requiring 

Respondent to pay Pefitioner the refunds attributable to such reductions, plus 

interest and costs. 

Respectfully submitted, 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

oy 

ppl 

Aaron M. Fales (P72864)

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