SCANNED PROOF OF SERVICE FLAKEBOARD AMERICA LTD GRAYLING TOWNSHIP 26-002113.pdf
Flakeboard America Ltd Petitioner Vs. Township Of Grayling Respondent · 26-002113-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Flakeboard America LTD. Petitioner, MTT DOCKET NO. 26-002113-TT Grayling Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 20% day of October 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Jamie McClain Crawford Ausable Schools Crawford County Clerk Matt Cragg, School Board Secretary 200 W. Michigan Avenue 1135 North Old U.S. 27 Grayling, MI 49738 Grayling, MI 49738 Sally Noeske Michigan State Treasurer Crawford County Equalization Director Department of Treasury 200 W Michigan Avenue Treasury Building Grayling, MI 49738 430 West Allegan Lansing, MI 48922 j iS Mics (( 2) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Flakeboard America LTD. Petitioner, MTT DOCKET NO. 26-002113-TT Grayling Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 20%" day of October 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Grayling Township Assessor Grayling Township Supervisor 2090 Viking Way 2090 Viking Way PO Box 521 PO Box 521 Grayling, MI 49738 Grayling, MI 49738 Grayling Township Clerk 2090 Viking Way PO Box 521 Grayling, MI 49738 Micka (0 Ye) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Flakeboard America LTD . MTT Docket No. 26-002113 TT Petitioner, Vv Grayling Township Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 20-040-41-033-09-020-00 2. The property identified above is real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 301 Industrial-Improved
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MTT Docket No. 26-002113 TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondent’s March, July, or December 10. 11. 12. 13. 14. 15. Board of Review as a protest was not required. Crawford The property or properties at issue are in County. The property or properties’ address is: 5851 Arauco Rd, Grayling, MI 49738 Grayling Township The assessment(s) at issue were established by the: Petitioner’s legal residence or principal office address is: 400 Perimeter Center Terrace NE, Ste 750, Atlanta, GA 30346 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2026. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $191,845,400 $95,922,700 $89,163,434 Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $95,920,000 $47,960,000 $47,960,000 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $95,925,400 $47,962,700 $41,203,434
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MTT Docket No. 26-002113 TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. ide ((0 & Mics ((0 0) Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative Dated: June 12026 By: == 5