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Motion to Hold Case in Abeyance.pdf

Daifuku Airport America Corporation, Petitioner Vs. City Of Boyne City, Respondent · 25-002103-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DAIFUKU AIRPORT AMERICA 

CORPORATION, 

 

 

 

Petitioner, 

 

v 

 

BOYNE CITY, 

 

 

 

Respondent. 

 

 

 

Docket No. 25-002103 

Parcel No. 15-051-306-017-00 

 

 

_____________________________________________________________________________/ 

 

AARON M. FALES (P72864) 

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

Attorney for Petitioner 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE 

Through their respective counsel, the Parties state as follows for this Motion to hold 

appeal in abeyance: 

1. 

This case involves the 2025 tax year. 

2. 

Petitioner has also filed an appeal challenging its 2025 assessment levied against 

the property which is pending in Docket No. 24-002138. The parties filed and exchanged 

Prehearing Statements and Valuation Disclosures on June 4. 2025 in Docket No. 24-002138 and 

is scheduled for a Prehearing Conference on October 6, 2025. 

3. 

This case has not yet been placed on a Prehearing General Call.

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4. 

As part of a determined effort to try to amicably resolve this case, the parties have 

discussed this matter on many occasions. 

5. 

In hopes of continuing the parties ongoing settlement discussions, the parties seek 

to hold the appeal in abeyance pending the resolution of the 2024 appeal. 

6. 

Holding the above captioned case in abeyance pending the resolution of Docket 

No. 24-002138 will assist in the efficient administration of justice and benefit the parties and the 

Tribunal by preventing unnecessary litigation and requiring the expense and submission of 

valuation disclosures in this case. 

7. 

Given the foregoing, and that it will greatly assist the parties and increase the 

likelihood that the case can be settled without a hearing, the parties are asking the Tribunal to 

grant this motion, and place this case in abeyance pending the outcome of Docket No. 24-

002138. 

8. 

Granting this motion is in the interest of the Parties, the Tribunal and justice. If 

this case can be amicably resolved it is in everyone’s best interest, and granting this motion will 

help the parties in their efforts to resolve this matter. Additionally, granting this motion will 

assist in the efficient administration of justice. 

9. 

Granting this motion is proper under Tax Tribunal Act section 32(c), MCL 

205.732(c), which provides in pertinent part, “(t)he tribunal's powers include, but are not limited 

to….(c) Granting other relief or issuing writs, orders, or directives that it deems necessary or 

appropriate in the process of disposition of a matter over which it may acquire jurisdiction.” 

10. 

Given all of the foregoing, there is good cause for the Tribunal to grant this 

Motion.

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WHEREFORE, the Parties request that the Tribunal grant this motion by entering an 

Order holding this matter in abeyance pending the outcome of Docket No. 24-002138. 

 

 

 

 

 

Signature of Petitioner’s 

Authorized Representative 

 

_/s/ Aaron M. Fales (w/ permission)_______ 

Aaron M. Fales 

Law Office of Aaron M. Fales, P.C. 

 

 

Dated: October 22, 2025 

 

 

Signature of Respondent’s 

Authorized Representative 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan 

Hallahan & Associates, P.C. 

 

 

Dated: October 22, 2025

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