Abdulla Investments, LLC, Petitioner Vs. Township Of Mt Morris, 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. 25-002137 

 

Mt. Morris Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002137 

Page 2 of 2 

 

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

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

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

8.66%, and (ix) 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 30, 2026 

sb 

 

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, 

Vv. 

Petitioner, 

MTT Docket No: 25-002137 

MT. MORRIS TOWNSHIP, 

Respondent. 

DELZER LEGAL 

MT. MORRIS TOWNSHIP 

William E. Delzer (P68488) 

Linda Spearling 

Attorney for Petitioner 

Assessor for Respondent 

8332 Office Park Drive, Suite B 

5447 Bicentennial Drive 

Grand Blanc, Michigan 48439 

Mt. Morris, Michigan 48458 

(810) 603-1000 

(810) 785-1054 

wdelzer@delzerlegal.com 

Ispearling@mtmorristwp.org 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

The case is pending in the Entire Tribunal Division. 

The subject property is located in Genesee County. 

Property Parcel No: 14-31-100-018 

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

Board of Review are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$775,000 

$387,500 

$344,972 

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

settlement purposes are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$506,600 

$253,300 

$253,300 

If stipulation addresses tax years other than the tax year originally appealed or 

tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years: 

List separately any special terms or conditions being proposed by the parties that 

would affect the execution of this Consent Judgment including, but not limited

Page 2

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. Petitioners counsel may communicate directly with the Mt. Morris 

Township's Treasurer Department to effectuate the terms of the above 

paragraph. 

Si 

ure of Petitioner: 

William E. Delzer (P68488), Attorney 

for Petitioner 

Date: 

1/29/2026 

Signature of R 77 SI 

Linda Spearling, Assessorfor Respondent 

Date: 

1/29/2026

SIGN

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

Vv. 

Petitioner, 

MTT Docket No: 25-002137 

MT. MORRIS TOWNSHIP, 

Respondent. 

DELZER LEGAL 

MT. MORRIS TOWNSHIP 

William E. Delzer (P68488) 

Linda Spearling 

Attorney for Petitioner 

Assessor for Respondent 

8332 Office Park Drive, Suite B 

5447 Bicentennial Drive 

Grand Blanc, Michigan 48439 

Mt. Morris, Michigan 48458 

(810) 603-1000 

(810) 785-1054 

wdelzer@delzerlegal.com 

Ispearling@mtmorristwp.org 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

The case is pending in the Entire Tribunal Division. 

The subject property is located in Genesee County. 

Property Parcel No: 14-31-100-018 

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

Board of Review are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$775,000 

$387,500 

$344,972 

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

settlement purposes are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$506,600 

$253,300 

$253,300 

If stipulation addresses tax years other than the tax year originally appealed or 

tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years: 

List separately any special terms or conditions being proposed by the parties that 

would affect the execution of this Consent Judgment including, but not limited

Page 2

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. Petitioners counsel may communicate directly with the Mt. Morris 

Township's Treasurer Department to effectuate the terms of the above 

paragraph. 

Si 

ure of Petitioner: 

William E. Delzer (P68488), Attorney 

for Petitioner 

Date: 

1/29/2026 

Signature of R 77 SI 

Linda Spearling, Assessorfor Respondent 

Date: 

1/29/2026

SIGN

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Page 1

RECEIVED 

JUN 2 3 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

DOCKET: 25-002137 

Petitioner, 

VS. 

MT. MORRIS TOWNSHIP, 

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 

Mt. Morris Twp Assessing Office 

5447 Bicentennial Drive 

Mt. Morris, MI 48458 

Mt. Morris Twp Clerk's Office 

5447 Bicentennial Drive 

Mt. Morris, MI 48458 

And by first class mail to:

Page 2

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 

Flushing Schools 

525 N. McKinley Road 

Flushing, MI 48443 

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

and depositing in a US Postal receptacle. 

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 

William E. Delzer

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

DOCKET: 25-002137 

Petitioner, 

VS. 

MT. MORRIS TOWNSHIP, 

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 

Mt. Morris Twp Assessing Office 

5447 Bicentennial Drive 

Mt. Morris, MI 48458 

Mt. Morris Twp Clerk's Office 

5447 Bicentennial Drive 

Mt. Morris, MI 48458 

And by first class mail to:

Page 4

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 

Flushing Schools 

525 N. McKinley Road 

Flushing, MI 48443 

by placing in an envelope addressing, it to their address of record wi 

and depositing in a US Postal receptacle. 

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 

William E. Delzer 

th proper postage attached

Page 5

RECEIVED 

JUN 23 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ABDULLA INVESTMENTS, LLC, 

Petitioner, 

MTT Docket No: 

~~ 25-002137 

Vv. 

MT. MORRIS TOWNSHIP, 

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: 14-31-100-018 

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. 

[9] 

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

6395 Pierson Road, Flushing, Michigan. 

6. 

The assessment at issue were established by the Township of Mt. Morris. 

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 6

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 

14-31-100-018 

$775,000 

$387,500 

$344,972 

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

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$480,000 

$240,000 

$240,000 

The values in dispute for the property identified above are: 

Tax Year | Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$295,000 

$147,500 

$104,972 

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 7

GRETCHEN WHITMER 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

ORLENE HAWKS 

DIRECTOR 

Entire Tribunal Case Information Sheet - Petitioner 

MOAHR DOCKET NO. 25-002137 

Section 1: Petitioner’s Contact Information 

Filer type: Individual 

First Name/Company Name 

MIL 

Last Name

Page 8

ST

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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. 

 

MT. MORRIS TOWNSHIP, 

 

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: 14-31-100-018 

 

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: 

6395 Pierson Road, Flushing, Michigan. 

 

6. 

The assessment at issue were established by the Township of Mt. Morris. 

 

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 

14-31-100-018 

$775,000 

$387,500 

$344,972 

 

10. 

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

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$480,000 

$240,000 

$240,000 

 

11. 

The values in dispute for the property identified above are: 

 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$295,000 

$147,500 

$104,972 

 

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

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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

Abdulla Investments, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002137

Township of Mt Morris, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 13, 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

Aza, 

peal 

“neymee™ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Abdulla Investments, LLC 

" 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-002137 

Mt. Morris Township 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1 

X_ Admit ___ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Form addressing all other parcels at issue.) 

2. 

X__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

X__Admit___ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

___Admit___ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

___Admit ___ Deny. 

a. 

If denied, state when the personal property statements were filed, 

if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X__Admit ___Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

COMMERCIAL 

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

Page 2

MTT Docket No. 25-002137 

Page 2 of 4 

7. 

10. 

11. 

12. 

13. 

___Admit ___ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

No protest to Board of Review was required. 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

X__Admit ___Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

Located in Genesee County address of property 6395 Pierson Rd., Flushing, MI 

48433 

X__Admit ___Deny. 

If denied, what 

is the applicable local governmental unit: 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property's taxable value is at issue, was there an addition or loss for 

purposes of establishing the property's taxable value for the tax year or years at 

issue? __ Yes X_ No.

Page 3

MTT Docket No. 25-002137 

Page 3 of 4 

14. 

X__ 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Tax Year 2025 

15. 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age 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 

775,000 

387,500 

344,972 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

775,000 

387,500 

344,972 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

295,000 

147,500 

104,972

Page 4

MTT Docket No. 25-002137 

Page 4 of 4 

19. 

Admit 

Deny 

X_ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

20. 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

age if necessary): 

The Assessed Value of the property does not exceed 50% of the True Cash 

Value. 

Sra 

of Spent pursed prorat 

or, gi 

Le 

_ 

= 

Printed Name of Respondent's Authorized ciocraserisl Ea Respondent: 

Linda A. Spearling, Assessor 

Email Address: Ispearling@mtmorristwp.org 

Mailing Address: 

Mt—Morris Township-5447 Bicentennial Dr. Mt—Morris, M1 48458 

Telephone Number: 810-785-1054 x 204 

Date: June 24, 2025

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Adbulla Investments LLC, 

Petitioner, 

MOAHR Docket No. 25-002137 

V. 

Township of Mt. Morris, 

Respondent, 

William E. Delzer 

Linda Spearling, Assessor 

Delzer Legal 

Mt. Morris Township 

8332 Office Park Dr. Ste. B 

5447 Bicentennial Dr 

Grand Blanc, MI 48439 

Mt. Morris, MI 48458 

(810) 603-1000 

(810) 785-1054 x204 

PROOF OF SERVICE 

The undersigned certifies that she served 

a copy of the Answer and 

a 

copy of this proof of service on petitioner by first class mail with postage fully paid 

thereon to the address above on June 24, 2025. 

Linda Spearling,

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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. 25-002137

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township of Mt Morris (GENESEE)

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

Linda

M.I.

Ann

Last Name

Spearling

Firm Name (if any)

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

5447 Bicentennial Dr

City or Town

Mount Morris

State

Michigan

ZIP Code

48458

Telephone Number

810-785-1054

Fax Number

810-785-2624

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

lspearling@mtmorristwp.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Linda A. Spearling

/s/

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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. 

 

MT. MORRIS TOWNSHIP, 

 

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: 14-31-100-018 

 

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: 

6395 Pierson Road, Flushing, Michigan. 

 

6. 

The assessment at issue were established by the Township of Mt. Morris. 

 

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 

14-31-100-018 

$775,000 

$387,500 

$344,972 

 

10. 

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

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$480,000 

$240,000 

$240,000 

 

11. 

The values in dispute for the property identified above are: 

 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

14-31-100-018 

$295,000 

$147,500 

$104,972 

 

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]

6395 Pierson Road

Flushing

Michigan

48433

Taxing Authority (City or Township)

Township of Mt Morris (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:

14-31-100-018

Classification of Property: Real 

Commercial

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

387500

Current Taxable Value as established by the Board of Review:

344972

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

486000

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

243000

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: Real 

Commercial

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.