Full record / Comerica v Blackman Township - Proof of Service for Docket 25-001847.pdf

Comerica v Blackman Township - Proof of Service for Docket 25-001847.pdf

Comerica Bank, Petitioner Vs. Township Of Blackman, Respondent · 25-001847-TT

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Page 1

August 27, 2025 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

MTT Docket No. 25-001847-TT 

Comerica Bank, Petitioner, 

v 

Township of Blackman, Respondent. 

Dear Honorable Tribunal 

Enclosed for filing, with regards to the above referenced docket number, please find: 

1. 

A Proof of Service indicating that a copy of the Petition was served on the appropriate 

parties. 

If you should have any questions or concerns, please contact me at 216.685.9448. 

Respectfully Submitted 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue E, Suite 1810 

Cleveland, OH 44114 

216.685.9448

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

Petitioner, 

MTT Docket No. 25-001847-TT 

. 

Township of Blackman, 

Respondent. 

PROOF OF SERVICE 

I, Janet Muchewicz, being duly sworn, deposes and says that on August 27, 2025, a copy of 

the Petition relative to the above-captioned matter, was served by U.S Postal Service upon: 

Certified Mail 

[— 

Blackman Charter Township Assessor, 1990 W. Parnall Road, Jackson, Michigan 49201 

2. 

Blackman Charter Township Clerk, 1990 W. Parnall Road, Jackson, Michigan 49201 

First Class Mail 

Jackson County Clerk, 312 S. Jackson Street, Jackson, Michigan 49201 

Jackson Public School District, 522 Wildwood Ave, Jackson, Michigan 49201 

Jackson County Equalization, 120 W. Michigan Avenue #2, Jackson, Michigan 49201 

State Treasurer, Michigan Department of Treasury, 430 W. Allegan, Lansing, Michigan 

48922 

ow 

ow

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Comerica Bank 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 25-001847 

Blackman Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 38-000-08-426-017-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real __ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? __ Yes x No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? Yes No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A - No personal property is included in this appeal 

6. 

The property identified above is classified as 201 - Commercial Improved

Page 4

MTT Docket No. 25-001847 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Jackson 

County. The 

property or properties’ address is: 

2815 E. Michigan Avenue 

Jackson, MI 49202 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Blackman Charter Township 

Petitioner's legal residence or principal office address is: 

Comerica Bank 

1717 Main Street 

Dallas, Texas 75201 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? Yes No 

uniformity of the property or properties’ assessment

Page 5

MTT Docket No. 25-001847 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or vears (attach additional page if necessary): 

N/A 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$624,500 

$312,250 

$221,089 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$250,000 

$125,000 

$125,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$374,500 

$187,250 

$96,089 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tax Tribunal reduce the 2025 True Cash, State Equalized, 

and taxable values of the appeal parcel and order a tax refund with interest and costs, 

as provided by the Tax Tribunal Act.

Page 6

MTT Docket No. 25-001847 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

/s/ Mark T. McMerrell 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner; 

Mark T. McMerrell 

Email Address: mark.mcmerreli@ryan.com 

Mailing Address: 

Ryan LLC Adin 

800 Superior Avenu 

Cleveland 

Telephone Number: 216.685.9448 

Date: May 30, 2025

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