B & S Holding LLC, Petitioner Vs. City Of Muskegon, 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

B & S Holding LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001869

City Of Muskegon,

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. 25-001869

Page 2 of 2

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: May 13, 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

B & S Holding LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001869

City Of Muskegon,

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

Page 4

M

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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

B & S Holding LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001869

City Of Muskegon,

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: May 7, 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

B & S Holding LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001869

City Of Muskegon,

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: May 7, 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

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

FLANAGAN |BILTON LLC 

NS 

Nationwide Property Tax Law Firm 

SENT VIA FEDEX 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING, MI 48906 

RE: B&S HOLDING LLC 

MTT DOCKET NO: 25-001869 

Michigan Tax Tribunal, 

The purpose of this letter to submit our Motion To Withdraw for the abovementioned case. 

Please mail any further notices regarding this appeal of the subject property to: 

Flanagan Bilton LLC, 

1 North LaSalle St, Ste 2100, Chicago, IL 60602. 

Please feel free to contact me with questions, comments, or requests for additional information 

Sincerely, 

Huan Cassioppi Tran

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B &S HOLDING 

LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001869 

CITY OF MUSKEGON 

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: 

The referenced Docket No. is a duplicate filing. 

3. 

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

captioned docket. 

Please select one of the following: 

__ lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

x_ lam 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, ° shall 

grant Respondent the opportunity to object to this withdrawal. 

Pa pat 

i 

Huan Cassioppi Tran 

Party/Represeriative (sign here) 

Print name of person signing

Page 3

&B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B & S HOLDING LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001869 

CITY OF MUSKEGON 

, 

Respondent(s) 

PROOF OF SERVICE 

JENNY POLENISIAK 

states that on 4/27/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the MOTION TO WD 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

BRENNEN J. GORMAN (P80958) 

601 Terrace Street, PO Box 786 

Muskegon, MI 49440 

Jenny Polenisial 

[Signature of person who is serving/mailing copyl

Page 4

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Page 1

RECEIVED 

Visit 801 Terrace Street, Muskegon, MI 48440 

PARMENTER :escemeion 

R24 0 

LAW 

MICHIGAN Tax TRIBUNAL 

J 

April 22,2026 

Michigan Tax Tribunal 

SENT VIA MAIL 

P.0. Box 30232 

Lansing, MI 48909 

Re: 

B &SHOLDING LLC v. CITY OF MUSKEGON 

MTT Docket No. 25-001869 

Dear Clerk: 

Enclosed for filing please find: 

1. 

Proof of Service for Respondent's First Interrogatories and Request for Production 

of Documents to Petitioner 

Should you have any questions or require additional information please do not hesitate to 

contact our office, 

Thank you. 

Very truly yours, 

fort Ot olessn) 

Taylor Anderson 

Legal Assistant 

Direct P: (231) 722-5428 

Direct F: (231) 722-5528 

Email: taylor@parmenterlaw.com 

le 

Enclosure

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

* kk 

B & S HOLDING LLC, 

MTT Docket No. 25-001869 

Petitioner, 

v 

CITY OF MUSKEGON, 

Respondent. 

/ 

Huan Cassioppi Tran 

Brennen J. Gorman (P80958) 

FLANAGAN BILTON LLC 

PARMENTER LAW 

Authorized Representative for Petitioner 

Attorneys for Respondent 

1 N LaSalle Street 

601 Terrace Street, PO Box 786 

Chicago, IL 60602 

Muskegon, MI 49440-1192 

(313) 782-5000 

(231) 722-1621 

susan.chun@fblax.com 

brennen@parmenterlaw.com 

/ 

PROOF OF SERVICE 

The undersigned certifies that on this 22nd day of April 2026, Respondent’s First Set of 

Interrogatories and Request for Production of Documents to Petitioner and this Proof of 

Service were served upon the Authorized Representative for Petitioner, Huan Cassioppi Tran, at 

his address of record via First-Class Mail, and by transmitting the same electronically to the 

email address of listed above.

Page 3

PARMENTER 

LAW 

PO Box 786, Muskegon, MI 49443-0786 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48909 

-CLASS 

FIRST 

US POSTAGE

ri 

§

0006232890 

Received 

APR 24 

2026 

LARA

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

NOTICE OF DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

B & S Holding LLC,

Petitioner,

v

 

 

City Of Muskegon,

Respondent.

 MTT Docket No. 25-001869

Please be advised that 25-001869 has been placed on a two-week Prehearing General 

Call commencing December 01, 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. 25-001869

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 August 4, 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 August 4, 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 

August 4, 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

Page 3

MT

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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

B & S Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001869

City Of Muskegon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 24, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

B & S Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001869

City Of Muskegon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 24, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 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 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B & S HOLDING LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 25-001869 

CITY OF MUSKEGON 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

JENNY POLENISIAK 

states that on 

06/05/2025 

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): 

MUSKEGON ASSESSOR 

933 TERRACE ST 

TRACKING #: 9402-6091-0515-6138-9715-24 

MUSKEGON, MI 49440 

2. 

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

ATTN: ANN MEISCH 

933 TERRACE ST 

TRACKING #: 9402-6091-0515-6627-5484-42 

MUSKEGON, MI 49440 

3. 

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

ATTN: DONNA VANDERVRIES 

173 E APPLE AVE, STE 201 

TRACKING #: 9402-6091-0515-6138-9762-77 

MUSKEGON, MI 49442 

4. 

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

ATTN: KAREN BUIE 

1903 MARQUETTE AVE. STE A104 

TRACKING #: 9402-6091-0515-6138-9766-35 

MUSKEGON, NI 49442 

5. 

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

ATTN: CYNTHIA BANKHEAD 

35 S SHERIDAN DR 

TRACKING #: 9402-6091-0515-6627-5506-50 

MUSKEGON, Mi 49442 

6. 

State Treasurer (via first class mail): 

TRACKING #: 9402-6091-0515-6627-5510-60 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

JENNY POLENISIAK 

son who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B & S Holding LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 25-001869 

City Of Muskegon, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. 

As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

) 

| 

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7 

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( 

By: 

\_/Q CLLLLAA 

o 

NEOTIYES 

Entered: September 24, 2025 

Patricia L. Halm, Tribunal Chair 

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 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk 

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

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 3

MTT Docket No. 25-001869 

Page 2 of 2 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A

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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

B & S Holding LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001869

City Of Muskegon,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by

Page 2

MTT Docket No. 25-001869

Page 2 of 4

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

B & S Holding LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001869

City Of Muskegon,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal

Page 4

MTT

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 

Co 

JUL 11 2005 

MICHIG 

it 

STATE OF MICHIGAN 

AI TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

* kk 

B & S HOLDING LLC, 

MTT Docket No. 25-001869 

Petitioner, 

v 

CITY OF MUSKEGON, 

Respondent. 

/ 

Huan Cassioppi Tran 

Brennen J. Gorman (P80958) 

FLANAGAN BILTON LLC 

PARMENTER LAW 

Authorized Representative for Petitioner 

Attorneys for Respondent 

1 N LaSalle Street 

601 Terrace Street, PO Box 786 

Chicago, IL 60602 

Muskegon, MI 49440-1192 

(313) 782-5000 

(231) 722-1621 

susan.chun@fblax.com 

brennen@parmenterlaw.com 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

NOW COMES 

the Respondent, 

City 

of Muskegon, 

by 

and through 

its 

attorneys, 

Parmenter Law, and in its Answer to Petitioner’s Property Tax Petition states as follows: 

1. 

Admit that Paragtaph 

1 of the Petition and Multiple Parcel Petition Form 

1 of 1, 

paragraphs 

1 through 4 are admitted. 

2. 

Admit, 

3. 

Admit.

Page 2

7. 

N/A. 

8. 

N/A. 

9. 

N/A. 

10. Admit. 

11. Deny; the assessments were by the City of Muskegon. 

12. Admit. 

13. Admit issues raised but deny allegations. 

14. Admit. 

15. N/A. 

16. Admit. 

17. Admit. 

18. Admit. 

19. Admit that this is Petitioner’s position. 

20. Admit that this is Petitioner’s position. 

Dated: July £ 2025 

PARMENTER LAW 

By: 

Brennen J. Gorman (P80958) 

Attorneys for Respondent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

* kk 

B & S HOLDING LLC, 

MTT Docket No. 25-001869 

Petitioner, 

v 

CITY OF MUSKEGON, 

Respondent. 

/ 

Huan Cassioppi Tran 

Brennen J. Gorman (P80958) 

FLANAGAN BILTON LLC 

PARMENTER LAW 

Authorized Representative for Petitioner 

Attorneys for Respondent 

1 N LaSalle Street 

601 Terrace Street, PO Box 786 

Chicago, IL 60602 

Muskegon, MI 49440-1192 

(313) 782-5000 

(231) 722-1621 

susan.chun@fblax.com 

brennen@parmenterlaw.com 

/ 

PROOF OF SERVICE 

n 

The undersigned certifies that on this Fa day of July 2025, copies of Respondent’s 

Appearance and this Proof of Service were served upon the Authorized Representative for 

Petitioner, Huan Cassioppi Tran, at his/her address of record via first-class mail. 

Abels Qn dass ad 

Tylor Anderson 

Legal Assistant for PARMENTER LAW

Page 4

RECEIVED 

JuL 112025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

* kk 

B & S HOLDING LLC, 

MTT Docket No. 25-001869 

Petitioner, 

v 

CITY OF MUSKEGON, 

Respondent. 

/ 

Huan Cassioppi Tran 

Brennen J. Gorman (P80958) 

FLANAGAN BILTON LLC 

PARMENTER LAW 

Authorized Representative for Petitioner 

Attorneys for Respondent 

1 N LaSalle Street 

601 Terrace Street, PO Box 786 

Chicago, IL 60602 

Muskegon, MI 49440-1192 

(313) 782-5000 

(231) 722-1621 

susan.chun@fblax.com 

brennen@parmenterlaw.com 

/ 

APPEARANCE 

PLEASE TAKE NOTICE that Brennen J. Gorman, of Parmenter Law, hereby enters his 

appearance on behalf of Respondent, the City of Muskegon. 

Dated: July 

{ 

,2025 

PARMENTER LAW 

a 

Brennen J. Gorman (P80958) 

Attorneys for Respondent

Page 5

n 

™ 

LA 

PO Box 786, Muskegon, MI 49443-0786 

PARMENTER" 

HH 

ebebel bagel] 

0308 ZELLEBOEEY 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

FIRST-CLASS 

pug US POSTAG

PB 

ls 

2p 49440 

$

t 

0006232890

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B &S HOLDING LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

CITY OF MUSKEGON 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 24-134-300-0011-00 

(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? 

X 

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? X__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 COMMERCIAL 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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 MUSKEGON 

County. The 

property or properties’ address is: 

1720 E SHERMAN BLVD 

MUSKEGON, MI 494444 

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

local governmental unit): CITY OF DETROIT 

Petitioner’s legal residence or principal office address is: 

112 ABBINGTON CIRCLE 

BATTLE CREEK, MI 49015 

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 or loss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

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 

7,191,600 

3,595,800 

3,562,310 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

5,034,120 

2,517,060 

2,517,060 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,157,480 

1,078,740 

1,035,250 

19. 

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

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, state equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act. 

20. 

List the separate and specific facts upon which Petitioner relies to support the

Page 4

MTT

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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

B & S Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001869

City Of Muskegon, 

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 28, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B & 

SHOLDING LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\ 

MTT Docket No. 

CITY OF MUSKEGON 

, 

Respondent. 

MULTIPLE PARCEL PETITION FORM 1 OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

24-134-300-0009-00 

REAL 

COMMERCIAL 

2025 

24-134-300-0011-10 

REAL 

COMMERCIAL 

2. 

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

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

Assessed Value 

Taxable Value 

2025 

24-134-300-0009-00 | 1,295,800 

647,900 

647,900 

2025 

24-134-300-0011-10 | 881,600 

440,800 

440,800 

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. 

Page 2 of 2 

3. 

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

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2025 

24-134-300-0009-00| 

907,060 

453,530 

453,530 

2025 

24-134-300-0011-10) 

617,120 

308,560 

308,560 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2025 

24-134-300-0009-00] 

388,740 

194,370 

194,370 

2025 

24-134-300-0011-10| 

264,480 

132,240 

132,240

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

B &S HOLDING LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

CITY OF MUSKEGON 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 24-134-300-0011-00 

(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? 

X 

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? X__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 COMMERCIAL 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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 MUSKEGON 

County. The 

property or properties’ address is: 

1720 E SHERMAN BLVD 

MUSKEGON, MI 494444 

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

local governmental unit): CITY OF DETROIT 

Petitioner’s legal residence or principal office address is: 

112 ABBINGTON CIRCLE 

BATTLE CREEK, MI 49015 

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 or loss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

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 

7,191,600 

3,595,800 

3,562,310 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

5,034,120 

2,517,060 

2,517,060 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,157,480 

1,078,740 

1,035,250 

19. 

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

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, state equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act. 

20. 

List the separate and specific facts upon which Petitioner relies to support the

Page 4

MTT

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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 - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

B & S HOLDING LLC 

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

1184 COPPERWOOD DR 

City or Town

BLOOMFIELD HILLS 

State

Michigan

ZIP Code

48302

Telephone Number

312-782-5000

Fax Number

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

HUAN@FBTAX.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Huan

M.I.

Last Name

Cassioppi Tran

Firm Name (if any)

FLANAGAN BILTON LLC 

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

1 N LaSalle Street

Suite 2100

City or Town

Chicago

State

Illinois

ZIP Code

60602

Telephone Number

312-782-5000

Fax Number

312-565-0821

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

susan.chun@fbtax.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?3

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

1720 E SHERMAN BLVD

MUSKEGON

Michigan

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County

Muskegon

If you are appealing more than one parcel, are they contiguous or adjoining? Yes

(*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:

24-134-300-0011-10

Classification of Property: Real 

Commercial

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

440800

Current Taxable Value as established by the Board of Review:

440800

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

617120

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

308560

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

Parcel Number:

24-134-300-0011-00

Classification of Property: Real 

Commercial

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

3595800

Current Taxable Value as established by the Board of Review:

3552310

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

5034120

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

2517060

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

Parcel Number:

24-134-300-0009-00

Classification of Property: Real 

Commercial

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

647900

Current Taxable Value as established by the Board of Review:

647900

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

907060

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

453530

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:

Page 4

STATE OF

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