Daifuku Boyne POS.pdf

Daifuku Airport America Corporation, Petitioner Vs. City Of Boyne City, Respondent · 25-002103-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DAIFUKU AIRPORT AMERICA CORPORATION, 

Petitioner, 

Vv. 

MTT Docket # 25-002103 

CITY OF BOYNE, 

Respondent. 

PROOF OF SERVICE 

GAN 

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] 55, 

COUNTY OF OAKLAND) 

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les, being duly sworn, deposes and says that on September 26, 2025 he served a 

nz2r’s Petition on the parties named on the attached list. 

Aaron M. Fales

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

City of Boyne Assessor 

319 N Lake St 

Boyne City, Mi 49712 

City of Boyne Clerk 

319 N Lake St. 

Boyne City, MI 49712 

AND BY FIRST CLASS UNITED STATES MAIL: 

Charlevoix County Equalization 

13513 Division St. 

Charlevoix, MI 43720 

Charlevoix County Clerk 

13513 Division St. 

Charlevoix, MI 49720 

Boyne City Public Schools 

Secretary of the School Board 

321 South Park St. 

Boyne City, MI 49712 

State Treasurer 

Michigan Department of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daifuku Airport America Corporation, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 25-002103 

City Of Boyne City, 

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), “[t]he 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 12, 2025 

PROOF OF SERVICE 

I 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 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

DAIFUKU AIRPORT AMERICA 

CORPORATION 

Petitioner, 

MTT Docket #25- (50 

LL 0 

Parcel No. 15-051-306-017-00 

BOYNE CITY, 

Respondent. 

a 

/ 

PETITION 

DAIFUKU AIRPORT AMERICA CORPORATION (“Petitioner”), through its 

cfforneys, Law Office of Aaron M. Fales, P.C., says: 

1. 

Petitioner's 

principal 

office address 

is 30100 Cabot 

Dr., 

Novi, 

MI 

Petitioner 

is 

a party 

in interest with respect to property taxes on real 

operty fax parcel no. 15-051-306-017-00 ("Petitioner's Property"), at 300 M-75 S, 

Boyne City, MI. 

2 

Respondent, Boyne 

City assesses and 

collects property taxes 

on 

Petitioner's Property. 

7} 

In 2025, Respondent determined the taxable value of Petitioner's 

Property 

to 

be $10,515,896 and assessed 

Petitioner's Property at $12,067,100 

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

equalization factor.

Petitioner's 

Property 

is 

classified 

as 

Industrial 

Real 

Property. 

~efiiioner's Property 

is an industrial building. 

Petitioner believes that Petitioner's 

roperty v 

erty 

was originally designed to be used for industrial purposes. 

5 

This matter involves issues relating to: (a) valuation, (b) assessment, 

| taxable value, and (d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

pute relative to the value of a loss. 

there is a dis 

Jue 

The 2025 assessment, including state equalized value and taxable 

[0] 

mposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

to 

be 

levied 

and 

cted thereon, are invalid and unlawful and operate as a fraud upon the 

payer for the reasons that: 

pave 

(q) 

axable va 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

lue, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

axable 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 

alue of that portion of Petitioner's Property that is taxable under Michigan law, 

re 

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 2025 taxable value 

of 

Petitioner's Property from $10,515,894 

to 

$2,500,000, and reducing 

the 

2025 assessed 

and 

state equalized values 

of 

Petitioner's Property from $12,067,100 to $2,500,000, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

Respectfully submitted, 

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

Attorney for Petitioner 

By: 

RN 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, Ml 48009 

(248) 767-9840 

Dated: May 30, 2025

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