Full record / Motion to Intervene - Dicastal v Greenille (2026) -9.25.26.pdf

Motion to Intervene - Dicastal v Greenille (2026) -9.25.26.pdf

Dicastal North America, Inc. Petitioner Vs. City Of Greenville Respondent, Michigan Department Of Treasury Intervening Respondent · 26-000570-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DICASTAL NORTH AMERICA, INC., 

 

 

Petitioner, 

 

 

 

 

 

 

v 

 

 

 

 

 

 

MTT Docket No. 26-000570-TT 

 

 

 

 

 

 

 

 

 

CITY OF GREENVILLE, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT 

OF TREASURY, 

 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

 

Christian E. Meyer (P56037) 

Warner Norcross & Judd 

Attorney for Petitioner 

150 Ottawa NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov

_____________________________________________________________________________/ 

THE MICHIGAN DEPARTMENT OF TREASURY’S 

MOTION TO INTERVENE IN DOCKET NO. 26-000570-TT

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The Michigan Department of Treasury (Treasury), through its counsel, 

Assistant Attorneys General B. Thomas Golden, Adam M. Roose, and Jessica L. 

Rundle, pursuant to MCL 205.744(1), TTR 229(7), TTR 231, and MCR 2.209, 

requests that this Honorable Tribunal allow Treasury to intervene in Docket No. 

26-000570-TT. Treasury states the following in support of its motion: 

1. 

The Michigan Department of Treasury is a principal department of the 

State of Michigan charged with the receipt and disbursement of the State Education 

Tax as well as control over the State School Aid Fund. 

2. 

MTT Docket No. 26-000570-TT involves Petitioner’s appeal to the 

Tribunal of the City’s determination of the subject properties’ true cash, assessed, 

and taxable values for the 2026 tax year. Petitioner is seeking a substantial 

reduction of the above-referenced values. 

3. 

The Tribunal previously granted Treasury’s motion to intervene in 

Docket Nos. 21-003765, 23-002113, 24-001126, 24-003060, and 25-000819, involving 

the same parcels as this matter. 

4. 

MCL 205.744(1) provides that the Tribunal “may permit the 

intervention or impleading of any governmental unit which receives tax funds from 

the petitioner who is making the appeal.” Treasury will receive tax funds from 

Petitioner. If Treasury is not allowed to intervene in the above-captioned matter, 

those tax funds could be substantially reduced.

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5. 

The State of Michigan, through its Department of Treasury, has a 

monetary interest in this matter. Treasury’s request is appropriate and consistent 

with MCL 205.744(1), TTR 229(7), TTR 231, and MCR 2.209. 

6. 

Treasury’s inclusion as an intervenor will not harm the progress of the 

case or otherwise delay the Tribunal’s docket. In fact, Treasury’s participation may 

facilitate a more efficient conclusion to this case. 

7. 

As required by MCR 2.209(C), the Michigan Department of Treasury 

attaches its responsive pleading in MTT Docket No. 26-000570-TT. 

RELIEF REQUESTED 

The Michigan Department of Treasury respectfully requests that this 

Honorable Tribunal grant its Motion to Intervene in MTT Docket No. 26-000570-

TT. 

Respectfully Submitted, 

 

/s/ B. Thomas Golden 

 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov 

 

Dated: September 25, 2026

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