26-001394_POS_NOTICE OF DOCKET.pdf

Osborne Properties Petitioner Vs. City Of Iron Mountain Respondent · 26-001394-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 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

Osborne Properties, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001394 

City Of Iron Mountain, 

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 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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Osborne Properties 

, 

MICHIGAN TAX TRIBUNAL 

___ 

Petitioner(s) 

MTT Docket No.##™ Jb - 50)3 94 

City of Iron Mountain 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 051-000-219-12 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is _v real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ____No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MTT Docket No. pl” Db HO | 29/ 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

10. 

11. 

12. 

13. 

14. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Dickinson 

County. The 

property or properties’ address is: 

1100 S. Stephenson Ave. 

Iron Mountain, Ml 49801 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Iron Mountain 

Petitioner's legal residence or principal office address is: 

(Osborne Properties 

501 S 8th Street 

Minneapolis MN 55404 

This appeal involves issues relating to the (check all that are applicable): 

v 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___Yes__ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are; 2026

MTT Docket No. ple dbo —00/ 19 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

’ 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

7619200 

3809600 

2768858 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

4930000 

2465000 

2465000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

2689200 

1344600 

[303858 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

We respectfully request that the taxable value and assessed value be corrected to $2465000 with the true cash 

value $ 4930000. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

[Subject property is a neighborhood shopping center known as Midtown Mall, we would respectfully request 

[adjustment based on the income approach to value. We are happy to supply the income and expenses and rent 

roll information to substantiate our request.

MTT Docket No. 

- 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

/s/ Brian Thomas 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Brian Thomas 

Email Address: bthomas@integritytax.com 

Mailing Address: 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

Telephone Number; 260-637-8899 

Date: 5/23/2026

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Osborne Properties 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001394 

Clty of Iron Mountain 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Teresa Beerman, on behalf of Brian Thomas, 

states that on August12, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Assessor, City of Iron Mountain, 501 S Stephenson Ave., iron Mountain, MI 49801 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Clerk, City of Iron Mountain, 501 S Stephenson Ave., Iron Mountain, Mi 49801 

3. 

County Equalization Director (via first class mail or personal service): 

Director, Dickinson County Equalization Dept., 705 § Stephenson Ave.. iron Mountain 

Mi 49801 

4. 

County Clerk (via first class mail or personal service): 

Clerk, Dickinson County, 705 S Stephenson Ave., Iron Mountain, Mi 49801 

5. Secretary of the local school board (via first class mail or personal service): 

Secretary. Iron Mountain Public Schools, 217 Izzo Mariucci Way, 

Iron Mountain, MI 

49801 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

“Ten Deeg man 

Teresa Beerman, on behalf of Brian Thomas 

[Signature of person who is sefving/mailing copy] 

 [Printilype name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-0760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE, LANSING, MI 48906

← View full record