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25-002493.pdf

Royal Oak Superior Hospitality LLC, Petitioner Vs. City Of Royal Oak, Respondent · 25-002493-TT

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Page 1

RECEIVED 

JUL 082025 

STATE OF MICHIGAN 

. 

! 

3 

TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFA 

GHIGAN TAX 

MICHIGAN TAX TRIBUNAL 

Royal Oak Superior Hospitality LLC, 

Petitioner, 

Vs. 

MOAHR Docket No. 25-002493 

City of Royal Oak, 

Respondent. 

PROOF OF SERVICE 

(Property Tax Petition) 

On the date below [ sent by certified mail, return receipt requested, a copy of the Petition to: 

City Assessor 

City Clerk 

City of Royal Oak 

City of Royal Oak 

203 S. Troy Street 

203 S. Troy Street 

Royal Oak, MI 48067 

Royal Oak, MI 48067 

On the date below I sent by first class mail a copy of the Petition to: 

Equalization Director 

County Clerk 

Oakland County 

Oakland County 

250 Elizabeth Lake Rd, Ste 1000W 

1200 N. Telegraph Rd, Bldg 12E 

Pontiac, MI 48341 

Pontiac, MI 48341 

Secretary, Board of Education 

State Treasurer 

Royal Oak Schools 

Department of Treasury 

800 DeVillen 

430 W. Allegan Street 

Royal Oak, MI 48073 

Lansing, MI 48922 

1 declare that the statements above are true to the best of my information, knowledge and belief.

Page 2

Petition 

8. 

The values! 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 values’ 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 values' 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: 

@ 

®) 

© 

@ 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

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; 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioners property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

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.

Page 3

Petition 

Dated: June 30, 2025 

/s// Joel FE. Yono 

Joel FE. Yono, Esq. 

985 W. Entrance Drive 

Auburn Hills, MI 48326 

248 419-5556 

joel.yono@midwestlodginggroup.com

Page 4

Joel F. Yono 

985 W. Entrance Drive 

Auburn Hills, MI 48326 

METROPLEX MI 480 

2 JUL 2025 

PM 2 

L 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48909 

hn 

BIGO4615 

US

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LETT ETRY OY 

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