2026 Petition - Flint Sweco.pdf

Sweco Flint LLC Petitioner Vs. City Of Flint Respondent · 26-001665-TT

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STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

vs. 

CITY OF FLINT, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 41-04-352-030 & 

 41-04-352-031 

 

PETITION 

 

 

SWECO FLINT LLC (“Petitioner”), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is PO BOX 480485, New Haven, 

MI 48048. Petitioner is a party in interest with respect to property taxes on 

contiguous real property tax parcel nos. 41-04-352-030 and 41-04-352-031 

("Petitioner's Property"), at 2010 N Dort Hwy., Flint, MI 48506. 

 

2. 

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

Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $33,883 and assessed Petitioner's Property at $43,000 resulting in a 

state equalized value of the same amount based on the tenative equalization 

factor for parcel 41-04-352-030 and determined the taxable value of Petitioner's 

Property to be $1,252,148 and assessed Petitioner's Property at $1,293,100

resulting in a state equalized value of the same amount based on the tenative 

equalization factor for parcel 41-04-352-031. 

 

4. 

Petitioner's Property is classified as Industrial Real Property. 

Petitioner's Property is an industrial property. Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial 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 assessments, 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; 

 

 

(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 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; and, 

 

 

(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. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property identified as Parcel 41-

04-352-030 from $33,883 to $1,000, and reducing the 2026 assessed and state 

equalized values of Petitioner's Property from $43,000 to $1,000 and reducing the 

2026 taxable value of Petitioner's Property identified as Parcel 41-04-352-031 from 

$1,252,148 to $500,000, and reducing the 2026 assessed and state equalized 

values of Petitioner's Property from $1,293,100 to $500,000, and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 2026 

Respectfully submitted, 

 

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

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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