L & M Shelby POS.pdf
L & M Investment Co. Petitioner Vs. Township Of Shelby, Township Of Shelby Respondents · 26-000944-TT
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Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL L & M INVESTMENT CO., Petitioner, Vv. MTT Docket # 26-000944 SHELBY TOWNSHIP, Respondent. / PROOF OF SERVICE STATE OF MICHIGAN ) } ss. COUNTY OF OAKLAND) Aaron M. Fales, being duly sworn, deposes and says that on August lo 2026 he served a copy of Petitioner's Petition on the parties named on the attached list. SA Aaron M. Fales
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR L & M Investment Co., Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000944 Township Of Shelby, 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), “[tlhe 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 Tribunals rules. By: Tribunal Clerk Entered: June 25, 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 MAIL, RETURN RECEIPT REQUESTED: CLERK SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., MI 48316 ASSESSOR SHELBY TWP. - MACOMB 52700 VAN DYKE SHELBY TWP., Ml 48316 AND BY FIRST-CLASS UNITED STATES MAIL: CLERK MACOMB COUNTY ATTN: £. KRYCIA ADM BLDG. I S. MAIN ST., 8TH FLOOR MT. CLEMENS, MI 48043 DIRECTOR OF EQUALIZATION MACOMB COUNTY ATTN: F. KRYCIA ADM BLDG. 1 S. MAIN ST., 8TH FLOOR - MT. CLEMENS, MI 48043 SECRETARY OF SCHOOL BOARD UTICA COMMUNITY SCHOOLS 11303 GREENDALE DRIVE STERLING HEIGHTS, MI 48312-2925 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 SYSTEM
MICHIGAN TAX TRIBUNAL
L & M INVESTMENT CO.,
Petitioner,
MTT Docket #26- 000944
vs.
Parcel No. 23-07-21-474-010
SHELBY TOWNSHIP,
Respondent,
/
PETITION
L & M Investment Co. ("Petitioner"), through their attorneys, Law Office of
Aaron M. Fales, P.C., says:
1.
Petitioner's principal office address
is 38505 Woodward Ave., Suite
280, Bloomfield
Hills, MI 48304. Petitioner
is
a party
in interest with respect to
property taxes on real property tax parcel
no. 23-07-21-476-010
("Petitioner's
Property"), at 49045 Van Dyke Ave, Shelby Township, MI.
2.
Respondent, Shelby Township assesses and collects property taxes
on Petitioner's Property.
3.
In 2026, Respondent determined the taxable value of Petitioner's
Property
to
be
$1,067,350
and
assessed
Petitioners
Property
at
$1,717,300
resulting in a state equalized value of the same amount based on the tenativePage 5
4,
Petitioner's
Property
is
classified
as
Commercial
Real
Property.
Petitioner's Property is commercial property.
Petitioner believes that Petitioner's
Property was designed to be used as a commercial purposes.
5.
This matter involves issues relating to: {a} valuation, (b) assessment,
(c) taxable value, and (d) uniformity.
6.
At this time, Petitioner believes, as
it relates to taxable value, that
there is a dispute relative to the value of a loss.
7.
The 2026 assessment, including state equalized value and taxable
value,
imposed
on
Petitioner's
Property,
and
the
taxes
fo
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;
(b)
The
assessment,
including
state
equalized
value
and/or
taxable value, are at higher percentages of true cash value than permissible
under the Michigan Constitution and applicable statutes;
(c)
The
assessment,
including
taxable
value
and/or
state
equalized value, are based upon an emoneous determination of the true cashPage 6
(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 fo uniformity, equal protection and due process of law. WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2026 taxable value of Petitioner's Property from $1,067,350 to $1,001,750, and reducing the 2026 assessed and state equalized values of Petitioner's Property from $1,717,300 to $1,717,300, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully submitted, LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner PAY 4 Aaron M. Fales (P72864) 330 Hamilton Row, Ste. 350 Birmingham, Mi 48009 (248) 767-9840 By: Dated: May 4, 2026