300 Mill St LLC, Petitioner Vs. City Of Cheboygan, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

300 Mill St LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 24-003573

City Of Cheboygan,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 11, 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

300 Mill St LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 24-003573

City Of Cheboygan,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 11, 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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

300 Mill St LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 24-003573

City Of Cheboygan,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 11, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

3. Respondent has no objection to Petitioner’s request to withdraw the appeal. 

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and 

dismiss the above-captioned docket. 

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

Date 

_____________________________________ 

[Print/type name of person signing] 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

Date 

_________________________________________ 

[Print/type name of person signing] 

300 Mill St LLC

24-003573

City of Cheboygan

The parties hereto, by their respective representatives, hereby stipulate to a withdrawal

of Docket No. 24-003573 for 2024, with prejudice and without costs.

/s/ Laura M. Hallahan

August 11, 2025

Laura M. Hallahan

/s/ Matthew W. Cross 

August 11, 2025

Matthew W. Cross

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING DIRECTOR

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

NOTICE OF DECEMBER 16 - 30, 2025 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

300 Mill St LLC,

Petitioner,

v

 

 

City Of Cheboygan,

Respondent.

 MTT Docket No. 24-003573

Please be advised that 24-003573 has been placed on a two-week Prehearing General 

Call commencing December 16, 2025. Parties will be notified at least one week before 

they are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The notice shall indicate the reason or reasons why no valuation 

disclosure is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 19, 2025. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this Order (even though 

admissible) except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 24-003573

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 19, 2025. Witnesses will not be allowed to testify unless 

disclosed in the Prehearing Statement and the Prehearing Statement is furnished in 

accordance with this Order except upon a finding of good cause by the Tribunal. 

Failure to file the Prehearing Statement may result in holding a party or parties in 

default, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 19, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

December 16, 2025, which means all discovery has been requested, all motions to 

compel have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 16, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING DIRECTOR

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

NOTICE OF DECEMBER 16 - 30, 2025 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

300 Mill St LLC,

Petitioner,

v

 

 

City Of Cheboygan,

Respondent.

 MTT Docket No. 24-003573

Please be advised that 24-003573 has been placed on a two-week Prehearing General 

Call commencing December 16, 2025. Parties will be notified at least one week before 

they are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St, LLC, 

 

Petitioner, 

 

vs. 

 

City of Cheboygan, 

 

Respondent. 

MOAHR Docket No. 24-003573 

_____________________________________________________________________________/ 

 

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 of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721 

 

City Clerk 

City of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721 

 

 

On the date below I sent by first class mail a copy of the Petition to: 

 

Equalization Director 

Cheboygan County 

870 S Main St 

PO Box 70 

Cheboygan, MI 49721 

 

County Clerk 

Cheboygan County 

870 S Main St, Rm 204 

PO Box 70 

Cheboygan, MI 49721 

 

Secretary, Board of Education 

Cheboygan Area Schools 

PO Box 100 

Cheboygan, MI 49721 

 

State Treasurer 

Department of Treasury 

430 W. Allegan Street 

Lansing, MI 48922 

Haider A. Kazim (P66146) 

Matthew W. Cross (P77526) 

Cummings, McClorey, Davis & Acho, PLC 

Attorneys 

for 

Respondent 

City 

of 

Cheboygan 

310 W. Front St., Suite 221 

Traverse City, MI 49684

Page 2

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

 

 

 

/s/ Laura M. Hallahan 

 

Dated: December 4, 2024

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

300 Mill St LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-003573

City Of Cheboygan, 

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 221 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 229(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: December 4, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

{02158587-1 } 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St., LLC, 

 

Petitioner, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

v 

 

 

 

 

 

 

MOAHR Docket No.: 24-003573 

 

City of Cheboygan, 

 

Respondent. 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

 

Haider A. Kazim (P66146) 

Matthew W. Cross (P77526) 

CUMMINGS, McCLOREY, DAVIS & 

ACHO, P.L.C. 

Attorneys for Respondent City of Cheboygan 

310 West Front Street, Suite 221 

Traverse City, MI 49684 

(231) 922-1888 

hkazim@cmda-law.com 

mcross@cmda-law.com 

 

 

RESPONDENT CITY OF CHEBOYGAN’S ANSWER TO PETITION 

 

 

NOW COMES Respondent, CITY OF CHEBOYGAN, by and through its attorneys, 

CUMMINGS, McCLOREY, DAVIS & ACHO, P.L.C., and for it Answer to Petitioner’s Petition states 

as follows: 

 

1. 

Admitted. 

2. 

Admitted. 

3. 

Denied. 

4. 

Admitted. 

5. 

Admitted. 

6. 

Based upon information and belief, admitted. 

7. 

Based upon information and belief, admitted.

Page 2

{02158587-1 }2 

8. 

Admitted. 

9. 

Admitted. 

10. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

11. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

12. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

13. 

(a) through (d) Respondent is without the knowledge or information sufficient to form 

a belief as to the truth of the allegations in this paragraph. 

WHEREFORE, Respondent, CITY OF CHEBOYGAN, respectfully request that the Tax 

Tribunal enter an Order affirming Respondent’s 2023 taxable value of Petitioner’s property. 

Dated: October 31, 2024 

 

 

 

CUMMINGS, McCLOREY, DAVIS 

 

 

 

 

 

 

 

 

& ACHO, P.L.C. 

 

 

 

 

 

 

 

 

 

________________________________ 

 

 

 

 

 

 

 

Matthew W. Cross (P77526) 

 

 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, CITY OF CHEBOYGAN, by and through its attorneys, CUMMINGS, 

McCLOREY, DAVIS & ACHO, P.L.C., asserts the following affirmative defenses: 

1. 

To the extent Petitioner is alleging constitutional violations, the Tribunal lacks subject 

matter jurisdiction. 

2. 

Respondent has properly and lawfully assessed the subject property and established the 

SEV and Taxable value in accordance with statutory and constitutional requirements.

Page 3

{02158587-1 }3 

3. 

Respondent reserves the right to add to these defenses. 

Dated: October 31, 2024 

 

 

 

CUMMINGS, McCLOREY, DAVIS 

 

 

 

 

 

 

 

 

& ACHO, P.L.C. 

 

 

 

 

 

 

 

 

 

________________________________ 

 

 

 

 

 

 

 

Matthew W. Cross (P77526) 

 

 

 

 

 

 

 

 

Attorneys for Respondent

Page 4

{02163306-1 }1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St., LLC, 

 

Petitioner, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

v 

 

 

 

 

 

 

MOAHR Docket No.: 23-000849 

 

City of Cheboygan, 

 

Respondent. 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

 

Haider A. Kazim (P66146) 

Matthew W. Cross (P77526) 

CUMMINGS, McCLOREY, DAVIS & 

ACHO, P.L.C. 

Attorneys for Respondent City of Cheboygan 

310 West Front Street, Suite 221 

Traverse City, MI 49684 

(231) 922-1888 

hkazim@cmda-law.com 

mcross@cmda-law.com 

 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

 

 

) 

 

 

 

 

 

 

) ss. 

COUNTY OF GRAND TRAVERSE 

) 

 

 

Kathy Morey, being duly sworn, deposes and says that she served Respondent Cityof 

Cheboygan’s Answer to Severed Petition; Respondent Cityof Cheboygan’s Affirmative Defenses; 

and Proof of Service, on October 31, 2024, to the following parties, via the following methods: 

 

VIA FIRST CLASS MAIL: 

 

Laura M. Hallahan 

Seth A. O’Loughlin 

Hallahan & Associates, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

 

City Assessor 

City of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721

Page 5

{02163306-1 }2 

 

 

City Clerk 

City of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721 

 

Equalization Director 

Cheboygan County 

870 S Main St 

PO Box 70 

Cheboygan, MI 49721 

 

County Clerk 

Cheboygan County 

870 S Main St, Rm 204 

PO Box 70 

Cheboygan, MI 49721 

 

Secretary, Board of Education 

Cheboygan Area Schools 

7461 N Straits Hwy 

Cheboygan, MI 49721 

 

State Treasurer 

Department of Treasury 

430 W. Allegan Street 

Lansing, MI 48922 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kathy Morey

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 24-003573

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Cheboygan (CHEBOYGAN)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Matthew

M.I.

C

Last Name

Cross

Firm Name (if any)

Cummings McClorey Davis & Acho PLC

Address (No., Street, P.O. Box or Rural Route)

310 West Front Street Suite 221

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-922-1888

Fax Number

231-922-9888

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

mcross@cmda-law.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Matthew W. Cross

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St, LLC 

 

Petitioner, 

 

vs. 

 

City of Cheboygan, 

 

Respondent. 

MOAHR Docket No. 24-003573 

_____________________________________________________________________________/ 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

_____________________________________________________________________________/ 

 

SEVERED PETITION 

(Entire Tribunal, 2024 Tax Year) 

 

Petitioner, the taxpayer/party-in-interest, petitions this Tribunal as follows: 

1. 

The property that is the subject of this appeal consists of: 

☒ one real parcel 

☐ multiple contiguous real parcels 

☐ personal property. 

 

2. 

The subject property is: 

Parcel Number 

Address 

Real/ 

Personal 

Classification 

16-055-006-200-005-00 

300 W. Mill Street 

Real 

Comm Imp 

 

3. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s 

 

☒ March, ☐ July, ☐ December Board of Review. 

4. 

The subject property is located in Cheboygan County. 

5. 

The assessment(s) were established by the Respondent identified above.

Page 2

6. 

Petitioner’s legal residence or principal office address is: PO Box 38, Union Lake, MI 

48387. 

7. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☐ 

the subject property’s exemption from ad valorem taxation under MCL ______ 

8. 

The tax year at issue is 2024. 

9. 

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

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

16-055-006-200-005-00 

$812,200 

 

$406,100 

$367,500 

 

10. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

16-055-006-200-005-00 

$400,000 

$200,000 

$200,000 

 

11. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

16-055-006-200-005-00 

$412,200 

$206,1000 

$167,500 

 

12. 

Petitioner requests that the Tribunal reduce the 2024 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

13. 

Petitioner relies upon the following to support the relief requested: 

The 2024 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: 

(a) 

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;

Page 3

(c) 

The assessed, state equalized and/or taxable values 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 is 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, its constitutional rights of 

uniformity, equal protection and due process of law. 

 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: October 11, 2024 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: 400.00

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STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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 

300 Mill St LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 23-000849 

 

City of Cheboygan, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT TO 

DOCKET NUMBER 24-003573 

 

NOTICE OF NO ACTION 

 

NOTICE OF TELEPHONIC STATUS CONFERENCE 

 

On May 31, 2024, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include tax year 2024. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner timely 

filed its Motion to Amend, included the necessary information and filing fee, and 

otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to 

the stage in which this case is at, however, and in the interest of judicial efficiency, the 

2024 tax year shall be severed from this case and assigned to a new docket number. 

 

The Tribunal further finds that an Order for Default Hearing was entered in this case on 

January 11, 2024, because Respondent failed to file an answer to the petition, as 

required by TTR 229, or respond to the default orders entered on July 20, 2023, 

October 18, 2023, and December 11, 2023. Though Respondent subsequently filed an 

answer on September 20, 2024, the filing is untimely. Further, Respondent has failed to 

file a motion to set aside default with the appropriate filing fee or otherwise shown good 

cause to set aside the default, as required by the Tribunal’s orders. As such, 

Respondent remains in default and no action will be taken on the answer. A telephonic 

status conference has been scheduled as set forth herein for the purpose of discussing 

the processing of the case for a default hearing. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

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MTT Docket No. 24-000849 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2024 tax year is 

SEVERED and ASSIGNED to Docket No. 24-003573. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2024 tax year 

within 21 days of the entry of this Order. The petition shall note the docket number 

assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2024 docket as a “Severed Petition.”1 

 

IT IS FURTHER ORDERED that NO ACTION shall be taken on the answer filed by 

Respondent in this case. 

 

IT IS FURTHER ORDERED that a telephonic status conference has been scheduled to 

commence in this case on October 14, 2024 at 10:00 AM EST. 

 

IT IS FURTHER ORDERED that the status conference will be conducted 

telephonically. The parties’ participation in the status conference shall be initiated by 

calling 1-248-509-0316 and using access code 412112628. Failure to be logged into 

the proper conference line at the time of the status conference will be considered a 

failure to appear. 

 

Failure to comply with this Order may result in Petitioner being held in default, as 

provided by TTR 231. 

 

 

 

 

 

 

 

By 

 

 

Entered: September 30, 2024 

ejg/jcr 

 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

 

 

 

1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.