Abb Inc, Petitioner Vs. City Of Auburn Hills, 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

ABB Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001672

City Of Auburn Hills,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-001672

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 2, 2026

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

ABB Inc, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001672

City Of Auburn Hills,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 25-001672

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 2, 2026

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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

MTT Docket No.

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

ABB Inc,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001672

City Of Auburn Hills,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: January 2, 2026

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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

ABB Inc,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001672

City Of Auburn Hills,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: January 2, 2026

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

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

NBADEN 

MONEY. SAVE TIME. 

OF MIND. 

Tax Management 

JAN 09 2026 

December 16, 2025 

bszs, MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Motion to Withdraw 

Tax Year 2025 

Assessor, 

Please see enclosed Motion to Withdraw. 

MTT Docket 

Owner 

25-001672 

ABB Inc 

Please forward all correspondence regarding this appeal to the following address: 

Baden Tax Management 

6920 Pointe Inverness Way, Suite 301 

Fort Wayne, IN 46804 

If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com or 

amize@badentax.com. 

Sincerely, 

BADEN TAX MANAGEMENT LLC 

write 

Greg Poore 

Senior Real Estate Manager 

Real Estate

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ABB Ino 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001672 

City of Auburn Hills 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

x _ 

| am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

1 am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

I shall grapt-Respondent the opportunity to object to this withdrawal. 

<I 

ere 

Greg Poore 

Party/Repfesentative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the

Page 3

EM Baden 

Tax Management 

MAN 

9589 

071.0 

5270 

1L78 

1110 

2h 

6920 Pointe Inverness Way, Suite 30 

Fort Wayne, IN 46804-7926 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

ad T-CLASS

ildddiiihiply

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

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 JUNE 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

ABB Inc,

Petitioner,

v

 

 

City Of Auburn Hills,

Respondent.

 MTT Docket No. 25-001672

Please be advised that 25-001672 has been placed on a two-week Prehearing General 

Call commencing June 16, 2026. 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 February 17, 2026. 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. 25-001672

Page 2 of 2

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

Statements by February 17, 2026. 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 

February 17, 2026, 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 

June 16, 2026, 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: July 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 JUNE 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

ABB Inc,

Petitioner,

v

 

 

City Of Auburn Hills,

Respondent.

 MTT Docket No. 25-001672

Please be advised that 25-001672 has been placed on a two-week Prehearing General 

Call commencing June 16, 2026. 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

Page 4

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

ABB INC., 

 

 

 

Petitioner, 

 

v 

 

CITY OF AUBURN HILLS, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 25-001672 

 

_____________________________________________________________________________/ 

 

GREG POORE 

BADEN TAX MANAGEMENT LLC 

Representative for Petitioner 

6920 Pointe Inverness Way, Suite 301 

Fort Wayne, IN 46804 

(812) 340-3481 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Auburn Hills, by and through its attorneys, Hallahan & Associates, 

P.C., responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is 

made and, thus, no responsive pleading is required.

Page 2

2

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is 

made and, thus, no responsive pleading is required. 

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 as no claim is 

made and, thus, no responsive pleading is required. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent admits the allegations in Paragraph 7. 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 as no claim is 

made and, thus, no responsive pleading is required. 

9. 

Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is 

made. 

10. 

Respondent admits the allegations in Paragraph 10. 

11. 

Respondent admits the assessment identified at issue was established by the City 

of Auburn Hills. 

12. 

Respondent lacks the knowledge or information sufficient to respond to the truth of 

the allegations contained in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

13. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies 

that those issues have merit and further denies that Petitioner is entitled to any relief. 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year 

but denies any issue with the stated tax year. 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 as no claim 

is made and, thus, no responsive pleading is required.

Page 3

3

16. 

For the 2025 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$47,076,160 

$23,538,080 

$19,954,710 

 

17. 

Respondent contends that a lawful assessment of the Subject Property for the 2025 

tax year is: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$47,076,160 

$23,538,080 

$19,954,710 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

19. 

Respondent acknowledges the relief requested by Petitioner in Paragraph 19 but 

denies any implication an adjustment to the subject property’s taxable value is warranted. In further 

answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do 

not exceed the percentage of true cash value permitted by law, were correctly determined and are 

based upon correct application of proper principles, and the values and Respondent’s mode of 

assessment are non-discriminatory and constitutional. 

20. 

Respondent lacks the knowledge or information sufficient to respond to the truth of 

the allegations contained in Paragraph 20 and, therefore, leaves Petitioner to its proofs. Respondent 

denies any implication that the subject property’s 2025 assessment was not set in accordance with 

the subject property’s fair market value as of December 31, 2024 for the reasons set forth above. 

 

WHEREFORE, Respondent, City of Auburn Hills, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, 

and award Respondent its costs and attorney fees.

Page 4

4

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated July 1, 2025 

 

 

 

 

(258) 731-3089 

 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Auburn Hills, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 5

5

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its

Page 6

6

P

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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. 25-001672

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Auburn Hills (OAKLAND)

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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/s/

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

°o ANBADEN 

MONEY. SAVE TIME. 

OF MIND, 

Tax Management 

June 3, 2025 

RE: 

Proof of Service for Property Tax Petition 

MOAHR Docket No: 25-001672 

Tax Year 2025 

Please see enclosed Proof of Service for Property Tax Petition. There are a total of 13 pages, including this page. 

If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com. 

Sincerely, 

BADEN TAX MANAGEMENT LLC 

po 

Greg Poore, Senior Real Estate Manager

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

ABB Ine 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25-001672 

City of Auburn Hills 

i 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Gregory A. Poore 

states that on June 3, 2025 

he/she 

[Name of person serving/mailing petition} 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

City of Auburn Hills Assessor. 

1827 North Squirrel Road, Auburn Hills, MI 48326 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City of Auburn Hills City Clerk 

1827 North Squirrel Road, Auburn Hills, Ml 48326 

3. 

County Equalization Director (via first class mail or personal service): 

Qakland County Equalization Department Director 

250 Elizabeth Lake Rd # 1000W, Pontiac, Ml 48341 

4, 

County Clerk (via first class mail or personal service): 

Qakland County Clerk 

1200 N Telegraph Building #12E, Pontiac, Ml 48341 

5. 

Secretary of the local school board (via first class mail or personal service): 

Avondale School District, Attn: Mrs. 

Kelly Brault 

2940 Waukegan Street, Auburn Hills, MI 48326 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ABB Inc, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 25-001672 

City Of Auburn Hills, 

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), “[tlhe 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: May 29, 2025 

PROOF OF SERVICE 

| 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

Page 4

MBaden 

Tax Management ic 

March 6, 2025 

City of Auburn Hills Assessor 

Via Email: assessor@auburnhills.org 

RE: 

Property location: 1250 Brown Road 

Owner: ABB Inc 

Tax Year 2025 

Assessor: 

Please find the enclosed form L-4035 for the above-mentioned property. 

Please forward all correspondence regarding this appeal to the following address: 

Baden Tax Management 

6920 Pointe Inverness Way, Suite 301 

Fort Wayne, IN 46804 

If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com or amize@badentax.com. 

Sincerely, 

BADEN TAX MANAGEMENT LLC 

p= 

Greg Poore, Senior Real Estate Manager

Page 5

Michigan Department of Treasury 

618 (Rev, 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name {Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

ABB Inc 

Greg Poore c/o Baden Tax Management, LLC 

Township or City 

i 

County 

Auburn Hills City 

Oakland 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional} 

PID: 02-14-04-200-034 at 1250 Brown Rd, Auburn Hills, MI 

Protested Item 

Assessed Value 

Tentative Taxable Value 

[| Classification 

[|_| Qualified Agricultural 

rty 

E 

i 

1. PROTEST OF ASSESSMENT 

Property 

Exemption 

{Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$23,538,080 

$38,094,800 

$19,954,710 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a

Page 6

Form

Page 7

158

Page 8

Y

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

J 

ANBADEN 

MONEY. SAVE TIME. 

OF MIND. 

~— 

Tax Management 

RECEIVED 

MAY 2:8 2025 

MICHIGAN TAX TRIBUNAL 

TranInfosdé06 26017908-1 06/27/% 

Tay 20; 2025 

Chih: 

1475 

aut: $600.00 

ID: 

BADEN TAX MANAGEMENT LLL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Entire Tribunal Property Tax Petition #: 02-14-04-200-034 

Property location: 1250 Brown Road, Auburn Hills, MI 48326 

Owner: ABB Inc 

Tax Year 2025 

Michigan Tax Tribunal: 

Please find enclosed the Entire Tribunal Property Tax Petition for the above-mentioned property. There is also a check in 

the amount of $600.00 made payable to ‘Michigan Tax Tribunal-Clerk’. 

Please forward all correspondence regarding this appeal to the following address: 

Baden Tax Management 

6920 Pointe Inverness Way, Suite 301 

Fort Wayne, IN 46804 

If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com or amize@badentax.com. 

Sincerely, 

BADEN TAX MANAGEMENT LLC 

Fy he 

Greg Poore, Senior Real Estate Manager

Page 2

Rees 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ABB Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

| 

1. 

Property Parcel No: 02-14-04-200-034 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes __ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 301 Industrial

Page 3

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1250 Brown Road, Auburn Hills MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Auburn Hills Assessor, located in Oakland County 

Petitioner's legal residence or principal office address is: 

ABB Inc 

305 Gregson Drive 

Cary, NC 27511 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 4

. 

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

47,076,160 

$23,538,080 

$19,954,710 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

30,000,000 

15,000,000 

15,000,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

17,076,160 

8,538,080 

4,954,710 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

We are requesting the taxable value be based off of recent market transactions and a 

fair market value.

Page 5

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Represghtative of, 

ifrfone, Petitioner: 

/ 

ere. 

<2 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Greg Poore c/o Baden Tax Management LLC 

Email Address: amize@badentax.com and gpoore@badentax.com 

Mailing Address: 

Greg -Poore-cle-Baden Tax-Managerment [I] 

& 

genet 

6920 Pointe-Inverness-\Way,-Ste-304 

S 

Eort Wavne-IN-48804 

FOR ayReT 

1 

1 

Telephone Number: 

(812) 340-3481 

Date: 

May 20, 2025

Page 6

. ** Notice of March Board of Review Decision 

** 

FROM 

CITY OF AUBURN HILLS 

1827 NORTH SQUIRREL ROAD 

AUBURN HILLS 

MI 48326-2753 

AUBURN HILLS 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

ABB INC 

PROPERTY 

40600 ANN ARBOR RD E STE 201 

IDENTIFICATION: 

02-14-04-200-034 

PLYMOUTH MI 48170-4675 

SCHOOL DISTRICT: 6303 PONT/LK ORI 

PROPERTY ADDRESS 

1250 BROWN RD 

THIS PROPERTY IS CLASSIFIED AS 

~~ 301 

(INDUSTRIAL-IMPROVED) 

PRINCIPAL RESIDENCE EXEMPTION 

% 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

MICH BUSINESS TAX EXEMPTION 

% 

The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision: 

PETITION NUMBER 

L-06 

DATE: 

03/11/2025 

FROM 

10 

CHANGE 

1. ASSESSED VALUE 

23,538,080 

23,538,080 

0 

2. CAPPED VALUE 

19,964,710 

19,954,710 

0 

3.

Page 7

NM

Page 8

Mi

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

ABB Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001672

City Of Auburn Hills, 

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: May 29, 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

J 

ANBADEN 

MONEY. SAVE TIME. 

OF MIND. 

~— 

Tax Management 

RECEIVED 

MAY 2:8 2025 

MICHIGAN TAX TRIBUNAL 

TranInfosdé06 26017908-1 06/27/% 

Tay 20; 2025 

Chih: 

1475 

aut: $600.00 

ID: 

BADEN TAX MANAGEMENT LLL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Entire Tribunal Property Tax Petition #: 02-14-04-200-034 

Property location: 1250 Brown Road, Auburn Hills, MI 48326 

Owner: ABB Inc 

Tax Year 2025 

Michigan Tax Tribunal: 

Please find enclosed the Entire Tribunal Property Tax Petition for the above-mentioned property. There is also a check in 

the amount of $600.00 made payable to ‘Michigan Tax Tribunal-Clerk’. 

Please forward all correspondence regarding this appeal to the following address: 

Baden Tax Management 

6920 Pointe Inverness Way, Suite 301 

Fort Wayne, IN 46804 

If you have any questions, please contact me at (812) 340-3481 or gpoore@badentax.com or amize@badentax.com. 

Sincerely, 

BADEN TAX MANAGEMENT LLC 

Fy he 

Greg Poore, Senior Real Estate Manager

Page 2

Rees 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ABB Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

City of Auburn Hills 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

| 

1. 

Property Parcel No: 02-14-04-200-034 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes __ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 301 Industrial

Page 3

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

1250 Brown Road, Auburn Hills MI 48326 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): 

City of Auburn Hills Assessor, located in Oakland County 

Petitioner's legal residence or principal office address is: 

ABB Inc 

305 Gregson Drive 

Cary, NC 27511 

This appeal involves issues relating to the (check all that are applicable): 

x 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

uniformity of the property or properties’ assessment

Page 4

. 

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

47,076,160 

$23,538,080 

$19,954,710 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

30,000,000 

15,000,000 

15,000,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

17,076,160 

8,538,080 

4,954,710 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

We are requesting the taxable value be based off of recent market transactions and a 

fair market value.

Page 5

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Represghtative of, 

ifrfone, Petitioner: 

/ 

ere. 

<2 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Greg Poore c/o Baden Tax Management LLC 

Email Address: amize@badentax.com and gpoore@badentax.com 

Mailing Address: 

Greg -Poore-cle-Baden Tax-Managerment [I] 

& 

genet 

6920 Pointe-Inverness-\Way,-Ste-304 

S 

Eort Wavne-IN-48804 

FOR ayReT 

1 

1 

Telephone Number: 

(812) 340-3481 

Date: 

May 20, 2025

Page 6

. ** Notice of March Board of Review Decision 

** 

FROM 

CITY OF AUBURN HILLS 

1827 NORTH SQUIRREL ROAD 

AUBURN HILLS 

MI 48326-2753 

AUBURN HILLS 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

ABB INC 

PROPERTY 

40600 ANN ARBOR RD E STE 201 

IDENTIFICATION: 

02-14-04-200-034 

PLYMOUTH MI 48170-4675 

SCHOOL DISTRICT: 6303 PONT/LK ORI 

PROPERTY ADDRESS 

1250 BROWN RD 

THIS PROPERTY IS CLASSIFIED AS 

~~ 301 

(INDUSTRIAL-IMPROVED) 

PRINCIPAL RESIDENCE EXEMPTION 

% 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

MICH BUSINESS TAX EXEMPTION 

% 

The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision: 

PETITION NUMBER 

L-06 

DATE: 

03/11/2025 

FROM 

10 

CHANGE 

1. ASSESSED VALUE 

23,538,080 

23,538,080 

0 

2. CAPPED VALUE 

19,964,710 

19,954,710 

0 

3.

Page 7

NM

Page 8

Mi

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.