26-002524.pdf

Groesbeck Cp & Mp Investments LLC, Roseville Investment Holding LLC Petitioners Vs. City Of Fraser Respondent · 26-002524-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.

RECEIVED 

AUG 10 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Groesbeck CP & MP Investments LLC & Roseville 

Investment Holding LLC, 

Petitioner, 

MTT Docket No. 26-002524 

vs. 

City of Fraser, 

Respondent. 

/ 

PROOF OF SERVICE 

(Property Tax Petition) 

On the date below 

I sent by certified mail, return receipt requested. a copy of the Petition to: 

City Assessor 

City Clerk 

City of Fraser 

City of Fraser 

33000 Garfield Rd 

33000 Garfield Rd 

Fraser, M1 48026 

Fraser, MI 48026 

On the date below 1 sent by first cluss mail a copy of the Petition to: 

Equalization Director 

County Clerk 

Macomb County 

Macomb County 

1 

S. Main, 6th Floor 

120 N. Main 

Mount Clemens, M1 48043 

Mount Clemens, MI 48043 

Secretary, Board of Education 

State Treasurer 

Fraser Public Schools 

Department of Treasury 

33466 Garfield Rd 

430 W. Allegan Street 

Fraser, MI 48026 

Lansing, MI 48922 

I declare that the statements above are true to the best of my information, knowledge and belief. 

Celik

RECEIVED 

APR 2 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAI 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Roseville Investment Holding, LLC & 

Groesbeck CP & MP Investments, LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Docket No. 26- 002524 

\ 

Parcel No. 

03-14-05-376-032 

City of Fraser, 

Respondent. 

/ 

raninfosd606 2601G172-1 

04/20/2% 

5 

Chkft: 

1108 

Ant: $600.00 

PROPERTY TAX PETITION 

. 

or 

- 

-OTHEN 

SIT 

(Entire Tribunal, 2026 Tax Year) 

D 

ROSEQILLE THUESTHENT HOLDING LLC 

Petitioner, by and through its attorneys, Clark Pattah, contends: 

Ls 

The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

| 03-14-05-376-032 

Address 

31240 Groesbeck Hwy 

Classification 

201 Comm 

| Use 

Retail 

County 

Macomb 

| Sch Dist | Fraser 

2. 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[J March, 

[J July, 

[J December 

Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4, 

Petitioner 

is 

a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 

2207 Orchard Lake Road, 

Sylvan Lake, MI 48320-1786. 

6. 

This appeal involves issues related to: 

EY 

the subject property’s true cash and taxable values

Petition 

9. 

10. 

11. 

The tax year at issue is 2026. 

The values! established by Respondent’s Board of Review for the subject property are: 

Parcel Number 

TCV 

SEV 

TV 

03-14-05-376-032 

6,861,600 

3,430,800 

2,976,919 

Petitioner contends that the values' for the subject property are: 

Parcel Number 

TCV 

SEV 

Tv 

03-14-05-376-032 

3,580,000 

1,790,000 

1,790,000 

The values! in dispute are. 

Parcel Number 

TCV 

SEV 

TV 

03-14-05-376-032 

3,281,600 

1,640,800 

1,186,919 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(2) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

©) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioners property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds atibutable 

to the reductions, with interest, as provided by the Tax Tribunal Act.

Petition 

Dated: April 15, 2026 

Filing Fee: $600 

(A 

Clark Pattah 

Representative for Petitioner 

2207 Orchard Lake Road 

Sylvan Lake, MI 48320-1786 

clark@pattahdevelopment.com 

(248) 939-1400

2151 Ochre odes 

METROPLEX MI 480 

4 

Joris 

SALA Ladon My LWRKZD 

7 AUG 2026 PME 

L Th. 

4 

. 

[3 

* 

yy To 

- 

J 

i 

Dapoesmestof Lice rgirg + 

/ 

Loy oor OL %, 

Miehogn NC 

\ “Lbuned 

"Do Pos 20332 

N A Rts 

tpt 

THREE

← View full record