26-001586 POS.pdf

Assembly Solar II LLC Petitioner Vs. Township Of Hazelton Respondent · 26-001586-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Assembly Solar Il, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 26-001586 

Hazelton Township 

f 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number 

Deirdriu Coffman 

states that on A 1.20, 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition and Notice of Docket No. relative to the above-captioned 

matter upon: 

1. Assessor (via certified mail): 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Hazelton Twp Clerk, P.O. Box 188. New Lothrop, Michigan 48460-0188 

3. 

County Equalization Director (via first class mail or personal service): 

Shi 

c 

Equalization 

Di 

208 N. Shi 

4. 

County Clerk (via first class mail or personal service): 

Shiawassee County Clerk, 208 N. Shiawassee St.. 

Corunna, 

MI, 48817 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Deirdriu Coffman 

[Signature of person who is B= copy] 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Assembly Solar II, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001586

Township Of Hazelton, 

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 205.735a, 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), “[t]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 Tribunal’s rules.

By: Tribunal Clerk

Entered: August 19, 2026

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

ASSEMBLY SOLAR II, LLC 

 Petitioner, 

v. 

HAZELTON TOWNSHIP, 

 Respondent. 

____________________________________/ 

MTT Docket No. ______________ 

Parcel No. 004-59-112-000 

Ryan M. Shannon (P74535) 

Dickinson Wright PLLC 

Counsel for Petitioner 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443

rshannon@dickinson-wright.com

_____________________________________/

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

This Petition concerns the 2026 values for the

following parcel number (the “Subject Property”):

004-59-112-000

2.

The Subject Property is industrial personal

property located in the following Township (the

“Respondent”):

Hazelton Twp. 

3. The personal property statement for the Subject

Property was filed with the local assessor on or before

February 20, 2026.

4. The assessment at issue was protested to the local

board of review. The Tribunal has jurisdiction

regardless as the property is classified as industrial

personal property and a statement of assessable

property was filed under section 19 of the general

property tax act prior to the commencement of the

board of review for the year involved. See MCL

205.735a(4)(b).

26-001586

MTT Docket No. ____________ 

Page 2 

5.

The Subject Property is located in the following

County:

Shiawassee 

6. The parcel or parcels of real property with which the

Subject Property is associated is/are:

004-35-300-002

(10125 

E. 

Cronk 

Rd.,

Lennon, MI 48449)

7. Petitioner is a party in interest with respect to the

Subject Property.

8. Petitioner’s principal tax address is 575 Fifth Ave.,

24th Floor, New York, NY 10017.

9. This appeal involves issues relating to the Subject

Property’s true cash and taxable values, and the

uniformity of the Subject Property’s assessment as

established by Respondent’s Board of Review.

10.

Respondent’s Board of Review established the

following values for Subject Property for the 2026 tax

year:

a. True Cash Value:

 $ 

 4,583,800 

b. Assessed and Taxable Values:

 $ 

 2,291,900 

11. Petitioner contends that the 2026 values for the

Subject Property should be as follows:

a. True Cash Value:

 $ 

 3,800,000 

b. State Equalized and Taxable Values:

 $ 

 1,900,000 

12.

The values in dispute for the 2026 tax year are

thus as follows:

a.

True Cash Value

 $ 

 783,800 

b. State Equalized and Taxable Values

 $ 

 391,900 

13. The Subject Property is assessed at more than 50%

of its true cash value. Among other things,

Respondent has utilized a valuation methodology and

depreciation tables that are inconsistent with the

actual values and depreciation for the Subject

Property.

26-001586

MTT Docket No. ____________ 

Page 3 

WHEREFORE, Petitioner requests that the Tribunal issue an order reducing the 

values of the Subject Property consistent with Petitioner’s contentions of value in this 

Petition or to such other figure as is consistent with the valuation presented by the 

Petitioner at hearing in his matter. 

Submitted Respectfully, 

DICKINSON WRIGHT PLLC 

/s/ Ryan M. Shannon 

Ryan M. Shannon 

Dickinson Wright PLLC 

Counsel for Petitioner 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

(517) 410-5443

Dated: May 27, 2026 

26-001586

← View full record