Abdulla Investments, LLC, Petitioner Vs. Township Of Flint, 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 

Abdulla Investments LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001705 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001705 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 14, 2026 

gc 

 

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

Petitioner, 

MTT Docket No: 25-001705 

v. 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

DELZER LEGAL 

CHARTER TOWNSHIP OF FLINT 

William E. Delzer (P68488) 

Paula Dotson 

Attorney for Petitioner 

Representative for Respondent 

8332 Office Park Drive, Suite B 

1490 S. Dye Road 

Grand Blanc, Michigan 48439 

Flint, Michigan 48532 

(810) 603-1000 

(810) 732-1350 

wdelzer@delzerlegal.com 

pdotson@flinttownship.org 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The case is pending in the Entire Tribunal Division. 

2. 

The subject property is located in Genesee County. 

3. 

Property Parcel No: 07-29-501-004 

4. 

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

Board of Review are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$448,200 

$224,100 

$224,100 

5. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$275,000 

$137,500 

$137,500

Page 2

Sig 

to, the joint payment of the refund, the waiver of interest, etc. (attach additional 

page if necessary): The refund is to be made payable to ABDULLA 

INVESTMENTS, LLC and any refund is to be mailed to Petitioner's counsel 

DELZER LEGAL, 8332 Office Park Drive, Suite B, Grand Blanc, Michigan 

48439. Petitioner's counsel may communicate directly with the Township of 

Flint Treasurer's Department to effectuate the terms of the above paragraph. 

re of Petitioner: 

William E. Delzer (P68488), Attorney for Petitioner 

Date: 

10/16/25 

gnature of Respondent: 

oN 

Paula Dotson, Deputy Assessor for Respondent 

Date: 

10] [2025

10/16/25

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

Petitioner, 

MTT Docket No: 25-001705 

v. 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

DELZER LEGAL 

CHARTER TOWNSHIP OF FLINT 

William E. Delzer (P68488) 

Paula Dotson 

Attorney for Petitioner 

Representative for Respondent 

8332 Office Park Drive, Suite B 

1490 S. Dye Road 

Grand Blanc, Michigan 48439 

Flint, Michigan 48532 

(810) 603-1000 

(810) 732-1350 

wdelzer@delzerlegal.com 

pdotson@flinttownship.org 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The case is pending in the Entire Tribunal Division. 

2. 

The subject property is located in Genesee County. 

3. 

Property Parcel No: 07-29-501-004 

4. 

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

Board of Review are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$448,200 

$224,100 

$224,100 

5. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$275,000 

$137,500 

$137,500

Page 2

Sig 

to, the joint payment of the refund, the waiver of interest, etc. (attach additional 

page if necessary): The refund is to be made payable to ABDULLA 

INVESTMENTS, LLC and any refund is to be mailed to Petitioner's counsel 

DELZER LEGAL, 8332 Office Park Drive, Suite B, Grand Blanc, Michigan 

48439. Petitioner's counsel may communicate directly with the Township of 

Flint Treasurer's Department to effectuate the terms of the above paragraph. 

re of Petitioner: 

William E. Delzer (P68488), Attorney for Petitioner 

Date: 

10/16/25 

gnature of Respondent: 

oN 

Paula Dotson, Deputy Assessor for Respondent 

Date: 

10] [2025

10/16/25

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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

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Abdulla Investments, LLC,

Petitioner,

v

 

 

Township of Flint,

Respondent.

 MTT Docket No. 25-001705

Please be advised that 25-001705 has been placed on a two-week Prehearing General 

Call commencing November 02, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

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. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, 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. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001705

Page 2 of 3

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 July 6, 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.

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

Statements by July 6, 2026. Witnesses, with the exception of rebuttal 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. See TTR 237. 

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

July 6, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, 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 

November 2, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, 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: December 1, 2025

Page 3

MTT Docket No. 25-001705

Page 3 of 3

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 4

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

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT

Page 6

M

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Page 1

RECEIVED 

JUL 23 2025 

oA 

5 

surmvisok x CHARTER TOWNSHIP OF FLINT 

trustees MICHIGAN TAX TRIBUNAL 

BARB VERT 

CLERK 

1490 S. Dye Road 

: 

MANYA TRIPLETT 

Flint, Michigan 48532 

CAROL EFAFF-DATIL. 

TREASURER 

TOM KLEE 

LISA R. ANDERSON 

DEBBE CAMPBELL 

July 17, 2025 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 25-001705 

Abdulla Investments LLC v Township of Flint 

Parcel: 07-29-501-004 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

2 ba po 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Abdulla Investments LLC 

MTT Docket No.: 25-001705 

Petitioner 

Parcel 

07-29-501-004 

AY 

Flint Township, Genesee County 

Respondent 

William E. Delzer, PL.C 

Paula Dotson 

William E. Delzer 

Deputy Assessor, Charter Township of Flint 

8332 Office Park Drive, Suite B 

1490 S. Dye Road 

Grand Blanc, Michigan 48439 

Flint, MI 48532 

810.603.1000 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2025 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

1. 

Respondent acknowledges 

that parcel 

07-29-501-004 

identified 

in paragraph 

1 

of 

Petitioner’s Petition will be the subject of Petitioner’s Petition. 

2. 

Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioner’s 

Petition. 

3. 

Respondent admits the statements and or allegations set forth in paragraph 3 of Petitioner’s 

Petition. 

4. 

Respondent admits the statements and or allegations set forth in paragraph 4 of Petitioner’s 

Petition.

Page 3

11. 

12. 

MTT Docket 25-001705 

Respondent acknowledges the intent of Petitioner to invoke the Honorable Tribunal’s 

jurisdiction for tax year 2025 as set forth in paragraph 8 of Petitioner’s Petition. 

Respondent admits the statements and or allegations set forth in paragraph 9 of Petitioner’s 

Petition. 

Respondent neither admits nor denies 

the statements and/or allegations 

set 

forth 

in 

paragraph 

10 of Petitioner’s Petition as said paragraph 

is merely the opportunity for 

Petitioner to set forth its contention of value. 

Respondent neither admits nor denies 

the statements and/or allegations 

set forth 

in 

paragraph 

11 

of Petitioner’s Petition 

as 

said paragraph 

is merely 

the mathematical 

calculation of the difference between Respondent’s valuations and Petitioner’s contention 

of value. 

Respondent denies 

the statements 

and 

or 

allegations 

set 

forth 

in paragraph 

12 

of 

Petitioner’s Petition because they are untrue. Respondent leaves Petitioner to meeting its 

required burden of proof. 

Respondent’s Response submitted on this date, 

July 17,2025, by: 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Abdulla Investments LLC 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

MTT DOCKET NO.: 25-001705 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

GENESEE COUNTY) 

THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on 

July 17, 2025, she caused to be served upon: 

William E. Delzer, PLC 

Michigan Tax Tribunal 

William E. Delzer 

PO Box 30232 

8332 Office Park Drive, Suite B 

Lansing, Michigan 48909 

Grand Blanc, Michigan 48439 

by enclosing the same in an envelope, plainly addressed to said party at the above address, with 

lawful United States first class postage affixed thereon and by placing same in the United States 

mail. 

i 

July 17,2025 

Date 

Paula Dotson

Page 5

2 

CHARTER TOW] 

1490S.TC 

JFlint, Mich 

CERTIFIED MAIL" 

~~ 

9589 

0710 

5270 

15kk 

7305 

Ok 

Office of the Chief Clerk, 

Michigan Tax Tribunal 

®.0. Box 30232 

Lansing, MI 48909 

SETHE-T TEBE 

pod lglg Ppl 

fede 

foed fda ily fy yf

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

RECEIVED 

JUN 23 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

DOCKET: 25-001705 

Petitioner 

VS. 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

DELZER LEGAL 

William E. Delzer (P68488) 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com 

PROOF OF SERVICE OF ENTIRE TRIBUNAL TAX PETITION FOR 2025 

I, William E. Delzer, being duly sworn deposes and says that on June 18, 2025, he served 

a copy of the Petitioner's Petition and this proof of service by certified mail to: 

Genesee County Board 

of Tax Assessors 

900 S. Saginaw Street 

Flint, MI 48502 

Flint Township Assessing Office 

1490 S. Dye Road 

Flint, MI 48532 

Flint Township Clerk's Office 

1490 S. Dye Road 

Flint, MI 48532

Page 2

MI Dept of Treasury 

430 W. Allegan 

Lansing, MI 48922 

Genesee County Clerk's Office 

900 S. Saginaw Street, 2" Floor 

Flint MI 48502 

Genesee County Equalization Director 

1101 Beach Street, Room 206 

Flint, MI 48502-1468 

Carman-Ainsworth Comm Schools 

G-3475 W. Ct Street 

Flint, MI 48532 

by placing in an envelope addressing, it to their address of record with proper postage attached 

and depositing in a US Postal receptacle. 

William E. Delzer 

Subscribed and sworn before me on June 18, 2025 

/s/ Kristi Weber 

Kristi Weber, Notary Genesee County, Michigan 

Genesee County, Michigan 

My commission expires: 10-03-2028

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

Petitioner, 

MTT Docket No: 

25-001705 

v. 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

DELZER LEGAL 

William E. Delzer (P68488) 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION FOR 2025 

Petitioner, the taxpayer /party-in-interest, by and through its attorneys, DELZER 

LEGAL, petitions the Tribunal as follows: 

1. 

Property Parcel No: 07-29-501-004 

2. 

The property identified above is real property. 

3. 

The property identified above is Commercial. 

4. 

No protest to the local Board of Review was required for this property class. 

5. 

The property at issue is located in GENESEE COUNTY. The property address is: 

3010 S. Dye Road, Flint, Michigan 48507. 

6. 

The assessment at issue were established by the Charter Township of Flint. 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. At this time, Petitioner is not aware of any dispute

Page 4

10. 

11. 

12. 

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

Board of Review / Assessor are: 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$448,200 

$224,100 

$224,100 

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

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$200,000 

$100,000 

$100,000 

The values in dispute for the property identified above are: 

Tax Year 

| Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$248,200 

$124,100 

$124,100 

The 2025 values imposed on Petitioner's property, and the taxes 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; 

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 

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; 

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

or assessment adopted by Respondent, discriminate against 

Petitioner, its constitutional rights of uniformity, equal protection 

and due process of law. 

Respectfully submitted, 

DELZER LEGAL 

C..

Page 5

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

DIRECTOR 

MOAHR DOCKET NO. 25-001705 

Entire Tribunal Case Information Sheet - Petitioner 

Section 1: Petitioner’s Contact Information 

Filer type: Individual 

First Name/Company Name 

MIL 

Last Name 

ABDULLA INVESTMENTS, LLC 

ABDULLA INVESTMENTS, LLC 

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

8332 Office Park Drive 

Suite 

B 

City or Town 

State 

ZIP Code 

Grand Blanc 

Michigan 

48439 

Telephone Number 

Fax Number 

8106031000 

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

wdelzer@delzerlegal.com 

Section 2: Attorney/Authorized Representative’s Contact Information 

First Name 

MIL 

Last Name 

William 

E 

Delzer 

Firm Name (if any) 

DELZER LEGAL 

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

8332 Office Park Drive 

Suite 

B 

City or Town 

State 

ZIP Code 

Grand Blanc 

Michigan 

48439 

Telephone Number 

Fax Number 

810-603-1000 

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

wdelzer@delzerlegal.com 

Section 5: Issue 

Please designate one: 

Valuation — Fill out Sections 4, 

5, & 6 below 

Section 6: Subject Property Information

Page 6

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

ORLENE HAWKS 

DIRECTOR 

Section 7: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values 

Section 8: Valuation Information for Each Parcel under Appeal 

Parcel Number: 

07-29-501-004 

Classification of Property: 

Real 

Commercial 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

224100 

Current Taxable Value as established by the Board of

Page 7

STATE

Page 8

D

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ABDULLA INVESTMENTS, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No: 

v. 

 

CHARTER TOWNSHIP OF FLINT, 

 

Respondent. 

 

DELZER LEGAL 

William E. Delzer (P68488) 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION FOR 2025 

 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, DELZER 

LEGAL, petitions the Tribunal as follows: 

 

1. 

Property Parcel No: 07-29-501-004 

 

2. 

The property identified above is real property. 

 

3. 

The property identified above is Commercial. 

 

4. 

No protest to the local Board of Review was required for this property class. 

 

5. 

The property at issue is located in GENESEE COUNTY. The property address is: 

3010 S. Dye Road, Flint, Michigan 48507. 

 

6. 

The assessment at issue were established by the Charter Township of Flint. 

 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. At this time, Petitioner is not aware of any dispute 

relative to the value of an addition or loss in determining taxable value. If 

Petitioner hereafter becomes aware of such dispute exists, Petitioner reserves the 

right to amend this Petition to assert the nature of the dispute. 

 

8. 

The Tax Year at issue is 2025.

Page 2

9. 

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

Board of Review/Assessor are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$448,200 

$224,100 

$224,100 

 

10. 

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

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$200,000 

$100,000 

$100,000 

 

11. 

The values in dispute for the property identified above are: 

 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$248,200 

$124,100 

$124,100 

 

12. 

The 2025 values imposed on Petitioner’s property, and the taxes 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; 

c. 

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

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; 

d. 

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

or assessment adopted by Respondent, discriminate against 

Petitioner, its constitutional rights of uniformity, equal protection 

and due process of law. 

 

Respectfully submitted, 

 

 

 

 

 

 

 

 

DELZER LEGAL 

 

William E. Delzer (P68488) 

 

 

 

 

 

 

 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com

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

Abdulla Investments, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001705

Township of Flint, 

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: July 22, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ABDULLA INVESTMENTS, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No: 

v. 

 

CHARTER TOWNSHIP OF FLINT, 

 

Respondent. 

 

DELZER LEGAL 

William E. Delzer (P68488) 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION FOR 2025 

 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, DELZER 

LEGAL, petitions the Tribunal as follows: 

 

1. 

Property Parcel No: 07-29-501-004 

 

2. 

The property identified above is real property. 

 

3. 

The property identified above is Commercial. 

 

4. 

No protest to the local Board of Review was required for this property class. 

 

5. 

The property at issue is located in GENESEE COUNTY. The property address is: 

3010 S. Dye Road, Flint, Michigan 48507. 

 

6. 

The assessment at issue were established by the Charter Township of Flint. 

 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) taxable 

value, and (d) uniformity. At this time, Petitioner is not aware of any dispute 

relative to the value of an addition or loss in determining taxable value. If 

Petitioner hereafter becomes aware of such dispute exists, Petitioner reserves the 

right to amend this Petition to assert the nature of the dispute. 

 

8. 

The Tax Year at issue is 2025.

Page 2

9. 

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

Board of Review/Assessor are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$448,200 

$224,100 

$224,100 

 

10. 

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

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$200,000 

$100,000 

$100,000 

 

11. 

The values in dispute for the property identified above are: 

 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

07-29-501-004 

$248,200 

$124,100 

$124,100 

 

12. 

The 2025 values imposed on Petitioner’s property, and the taxes 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; 

c. 

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

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; 

d. 

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

or assessment adopted by Respondent, discriminate against 

Petitioner, its constitutional rights of uniformity, equal protection 

and due process of law. 

 

Respectfully submitted, 

 

 

 

 

 

 

 

 

DELZER LEGAL 

 

William E. Delzer (P68488) 

 

 

 

 

 

 

 

Attorney for Petitioner 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

(810) 603-1000 

wdelzer@delzerlegal.com

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

ABDULLA INVESTMENTS, LLC

M.I.

Last Name

ABDULLA INVESTMENTS, LLC

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

8332 Office Park Drive

Suite B

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

8106031000

Fax Number

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

wdelzer@delzerlegal.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

William

M.I.

E

Last Name

Delzer

Firm Name (if any)

DELZER LEGAL

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

8332 Office Park Drive

Suite B

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

810-603-1000

Fax Number

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

wdelzer@delzerlegal.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3010 S. Dye Road

Flint

Michigan

48507

Taxing Authority (City or Township)

Township of Flint (GENESEE)

County

Genesee

If you are appealing more than one parcel, are they contiguous or adjoining? No

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

07-29-501-004

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

224100

Current Taxable Value as established by the Board of Review:

224100

What do you believe is the fair market value (also known as True Cash Value)?

200000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

100000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ William E. Delzer

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.