2026 211.53 Petition Final.pdf

Method Mj LLC Petitioner Vs. City Of Detroit Respondent · 26-001399-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 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEMS 

MICHIGAN TAX TRIBUNAL 

METHOD MJ LLC, 

Petitioner, 

MTT Docket #26- 

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, Ml. 

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. 

4. 

Pursuant to MCL 211.53a and Michigan case law, Petitioner and 

Respondent's assessor's errors entitle Petitioner to seek a refund of the erroneous

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

years from the date taxes were paid (faxes 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 to: 

(a) valuation, (b) assessment, 

(c) 

taxable value, 

(d) 

clerical 

errors, 

(e) 

mutual mistakes 

of 

fact, and 

(d) 

uniformity. 

8. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to 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 taxes 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 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes;

(bo) 

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 211.53a; 

(c) 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the true 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

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 

yd 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, MI 48009 

(248) 767-9840 

By:

← View full record