26 - Detroit - MJ POS.pdf

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

METHOD MJ LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001399 

CITY OF DETROIT 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

} 

} ss. 

COUNTY OF OAKLAND) 

4 

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

2026 he served a 

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

Aaron M. Fales

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Method MJ LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001399 

City of Detroit, 

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), “[tjhe 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 11, 2026 

PROOF OF SERVICE 

| 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

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BY CERTIFIED UNITED STATES MALL, RETURN RECEIPT REQUESTED; 

CLERK 

DEIROIT 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48226 

ASSESSOR 

DETROH 

804 CAYMC, 2 WOODWARD AVENUE 

DETROIT, MI 48224 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

. 

WAYNE COUNTY 

CAYMC, 

2 WOODWARD AVENUE #211 

DETROIT, MI 48226 

DIRECTOR OF EQUALIZATION 

WAYNE COUNTY 

500 GRISWOLD ST. 21ST FLOOR 

DETROIT, MI 482286 

SECRETARY OF SCHOOL BOARD 

DETROIT PUBLIC SCHOOLS 

7321 ZND AVENUE, 14TH FLOOR 

DETROIT, Mi 48202-4050 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

: 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEMS 

MICHIGAN TAX TRIBUNAL 

METHOD MJ LLC, 

Petitioner, 

MTT Docket #26- 001399 

Vs. 

Parcel No. 

23002015.025N 

CITY OF DETROIT, 

Respondent. 

/ 

PETITION 

METHOD MJ LLC ("Petitioner"), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

1. 

Petitioner's principal office address is 1510 Surria Ct., Bloomfield Hills, 

MI 48304. 

Petitioner is a party in interest with respect to real property taxes on 

real property tax parcel nos. 23002015.025N ("Petitioner's Property"), at 6540 St. 

Antoine, Detroit, MI. 

2. 

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

Petitioner's Property. 

3. 

This matter involves an appeal of excessive taxes paid by Petitioner 

within the last three years as a result of mutual mistakes of fact and/or clerical 

errors which were committed by the assessing officer(s) and Petitioner.

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taxes Petitioner paid for the current and two prior years or within the last three 

years from the date taxes were paid (taxes were paid on 3/29/24}, including 

interest and penalties, and therefore the Tribunal has jurisdiction over this matter. 

5. 

Respondent determined the Assessed, Taxable, and State Equalized 

values for the 2020 Tax Year was as follows: 

Original Values 

AV/SEV 

Tv 

23002015.025N 

1,091,600 

1,060,880 

6. 

Petitioner's Property was classified as Commercial Real Property in 

all tax years under appeal. 

7. 

This matter involves issues relating fo: 

{a} valuation, (b) assessment, 

(c) 

taxable 

value, 

(d) 

clerical 

errors, 

(e) 

mutual 

mistakes 

of fact, and 

(d) 

uniformity. 

8. 

Al this time, Petitioner believes, as 

it relates fo taxable value, that 

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

9. 

Petitioner contends that the 2020 assessments imposed, including 

state equalized value and taxable value, imposed on Petitioner's Property, and 

the faxes 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

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(b} 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are overstated 

as 

a result of mutual mistakes of fact and/or 

clerical errors under MCL 211.53¢; 

(c) 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the frue cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; 

(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; and 

(e) 

The increased taxation imposed 

on 

Petitioner's Property 

is 

arbitrary and without any factual or legal basis. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order (1) 

reducing 

the 

original 2020 state equalized, assessed and taxable values 

of 

Petitioner's Property as follows: 

Original Values 

AV/SEV 

Tv 

23002015.025N 

0 

0

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and (2) ordering a refund to Petitioner of all excessive taxes paid by Petitioner 

(including interest and penalties paid), and 

(3} awarding Petitioner any further 

relief the Tribunal deems necessary and just. 

Dated: May 26, 2026 

Respectfully submitted, 

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

Attorney for Petitioner 

PRY 4 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, MI 48009 

(248) 767-9840 

By:

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