Bazco Holdings LLC Petitioner Vs. City Of Auburn Hills Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Bazco Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001280

City Of Auburn Hills,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 13, 2026, 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: /s/ Patricia L. Halm

Entered: October 8, 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 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

Bazco Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001280

City Of Auburn Hills,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 13, 2026, 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: /s/ Patricia L. Halm

Entered: October 8, 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

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 

 

 

Bazco Holdings, LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Auburn Hills, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001280 

 

_____________________________________________________________________________/ 

 

RAYMOND N. MASHNI 

RAYMOND N. MASHNI, PLC 

Representative for Petitioner 

132 w. Nepessing Street 

Lapeer, MI 48446 

(810) 245-2042 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

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

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

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph. 

 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 for the reason that 

none are made.

Page 2

2

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 for the reason that 

none are made. 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations in Paragraph 7 for the reason that 

none are made. 

 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 for the reason that 

none are made. 

 

9. 

Respondent neither admits nor denies the allegations in Paragraph 9 for the reason that 

none are made. 

 

10. 

Respondent admits the allegations in Paragraph 10. 

 

11. 

Respondent admits the allegations in Paragraph 11. 

 

12. 

Respondent lacks the information and knowledge necessary to respond to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its 

proofs. 

 

13. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies 

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

 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year but 

denies any issue with said year. 

 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 for the reason that 

none are made. 

 

16. 

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

Review are: 

 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

02-14-13-126-015 

$7,362,080 

$3,681,040 

$3,681,040 

02-14-13-126-016 

$271,960 

$135,980 

$135,980 

02-14-13-126-017 

$311,120 

$155,560 

$155,560 

02-14-13-126-018 

$634,620 

$317,310 

$317,310 

02-14-13-126-019 

$186,320 

$93,160 

$93,160 

 

17. 

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

 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

02-14-13-126-015 

$7,362,080 

$3,681,040 

$3,681,040 

02-14-13-126-016 

$271,960 

$135,980 

$135,980

Page 3

3

02-14-13-126-017 

$311,120 

$155,560 

$155,560 

02-14-13-126-018 

$634,620 

$317,310 

$317,310 

02-14-13-126-019 

$186,320 

$93,160 

$93,160 

 

18. 

The values in dispute for the property identified above are: 

 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

02-14-13-126-015 

$0 

$0 

$0 

02-14-13-126-016 

$0 

$0 

$0 

02-14-13-126-017 

$0 

$0 

$0 

02-14-13-126-018 

$0 

$0 

$0 

02-14-13-126-019 

$0 

$0 

$0 

 

19. 

Respondent denies Petitioner is entitled to the relief requested in Paragraph 19 for the 

reasons set forth above. Furthermore, the assessed, state equalized and/or

Page 4

4

Page 5

5

8

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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001280

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Auburn Hills (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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

Page 1

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

Bazco Holdings LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001280

City Of Auburn Hills,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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.1 

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: /s/ Patricia L. Halm

Entered: August 13, 2026

1 “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 

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 2

MTT Docket No. 26-001280

Page 2 of 2

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

Bazco Holdings LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001280

City Of Auburn Hills,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days

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

5 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BAZCO HOLDINGS, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

AUBURN HILLS 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-13-126-015 -MULTIPLE PARCELS -SEE ATTACHED MPP 

(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? ___ 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 201 COMMERCIAL

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

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

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

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

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in OAKLAND 

County. The 

property or properties’ address is: 

3378 E WALTON BLVD, AUBURN HILLS, MI 48326 

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

local governmental unit): AUBURN HILLS 

Petitioner's legal residence or principal office address is: 

30825 26 MILE RD, NEW HAVEN, MI 48048 

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

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 

2026 

7,362,080 

3,681,040 

3,681,040 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

3,350,000 

1,675,000 

1,675,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

4,012,080 

2,006,040 

2,006,040 

19. 

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

That the True Cash Value, State Equalized Value, and the Taxable Value be reduced 

to the Petitioner's contended value.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature 

/of Petitioner <paorgps pesptive or 

frone 

Petitioner: 

(al 

Ll 

Pripted Namé 

of Petitioner's A

Page 5

a

Page 6

MTT

Page 7

2

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Bazco Holdings, LLC

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

30825 26 Mile Rd

City or Town

New Haven

State

Michigan

ZIP Code

48048-2671

Telephone Number

586-749-7444

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

ABazzi@bazcooil.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Raymond

M.I.

N

Last Name

Mashni

Firm Name (if any)

Raymond N. Mashni, PLC

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

132 West Nepessing Street

City or Town

Lapeer

State

Michigan

ZIP Code

48446

Telephone Number

8102452042

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

Raymashni@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

5

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

3378 E. Walton Blvd

Auburn Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48326

Taxing Authority (City or Township)

City Of Auburn Hills (OAKLAND) 

County

Oakland

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

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

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-015

Classification of Property: Real (check one)

Commercial (check one)

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

7362080

Current Taxable Value as established by the Board of Review:

3681040

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

3350000

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

1675000

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

2006040

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-016

Classification of Property: Real (check one)

Commercial (check one)

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

271960

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

135980

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

100000

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

50000

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

171960

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-017

Classification of Property: Real (check one)

Commercial (check one)

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

311120

Current Taxable Value as established by the Board of Review:

155560

What do you believe is the fair market value (also

Page 4

STATE

Page 5

S

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

Page 1

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

Bazco Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001280

City Of Auburn Hills, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 31, 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 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

Bazco Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001280

City Of Auburn Hills, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

case. Further, the assignment

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

UNITED STATES 

| > POSTAL SERVICE 

RECEIVED 

© JUN 12 202% 

Dear Postal Customer, 

MICHIGAN TAX TRIBUNAL 

The enclosed was found loose in the mail and/or was damaged in handling by the 

United States Postal Service. 

Due to our large daily volume of mail, we have automated most of our mail processing 

operations, and occasionally, damage will occur and/or an item will become loose in 

the mail. 

: 

Your mail is very important to us. You have every right to expect it to be delivered 

intact and in good condition. We make every effort to properly handle the mail 

entrusted to us. We are constantly striving to improve our processing methods and 

maintenance to minimize such occurrences. 

We appreciate your business and sincerely regret any inconvenience you may have 

experienced. 

Sincerely, 

United States Postal Service 

“We Carel 

Nixie Unit

Page 2

RECEIVED 

Po 

JUN 12 2025 

be: 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Entire Tribunal Case Information Sheet - Petitioner 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

Filer type: 

Local Unit of Government 

Organization 

First Name 

ML 

Last Name/Company Name 

Bazco Holdings, LLC 

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

30825 26 Mile Rd 

City or Town 

State 

iP Code 

New Haven 

Michigan 

48048-2671 

Telephane Number 

586-749-7444 

E-mail Address {do not enter unless you want MTT to send all correspondence via e-mai} 

ABazzi@bazcooil.com 

Section 2: Attorney/Authorized Representative’s Contact Information 

First Name 

ML 

Last Name 

Raymond 

N 

Mashni 

Firm Name {if any} 

Raymand N. Mashni, PLC 

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

132 West Nepessing Street 

City or Town 

State 

IP Code 

Lapeer 

Michigan 

48446 

Telephone Number 

8102452042 

E-mail Address {do not enter unless you want MTT te send all correspondence via e-mail} 

Raymashni@gmail.com 

Section 3: Issue

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

48326 

Taxing Authority (City or Township) 

County 

City Of Auburn Hills (OAKLAND) 

Oakland 

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

{41f no, you must fife separate appeals for each non-contiguous or non-adjoining parcel.) 

Yes 

L 

Section 5: Check which of the following you are appealing (checkall 

thot apply) 

True Cash and Taxable Values 

If “Other”, please explain: 

Section 6: Valuation information for Each Parcel under Appeal 

Parcel Number: 

02-14-13-126-015 

Classification of Praperty: Real 

{check one} 

Commercial 

{check one) 

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

7362080 

Current Taxable Value as established by the Board of Review: 

3681040 

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

3350000 

Mialliply the Trae Cash Value by 50% and enter here. This is your contention of Assessed Value Talso known as State Equalized Value). 

1675000 

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

2006040 

Section 6: Valuation Information for Each Parcel under Appeal

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

135980 

What do you believe is the fair market value falso known as True Cash Value? 

100000 

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

50000 

[f you betive the Taxable Value differs from your

Page 5

STATE

Page 6

STA

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

SENDER: COMPLETE THIS SECTION 

B® Complete items 1, 2, and 3. 

B Print your name and address on the reverse 

so that we can return the card to you. 

W Attach this card to the back of the mailpiece, 

or on the front if space permits. 

i 

COMPLETE THIS SECTION ON DELIVERY 

. Sjgnaj 

£ 

Agent 

X 

Ram 

pla 

os 

to: coun 4h ol S 

AY 

ye , 

Rd 

i, ls, 1 4322.6 

O00 

0 OR 

9590 9402 8269 3094 7727 66 

B. Ie id 77 

| 

Date 5 

re 

D. Is delivery address different from item 17 

LJ rT 

If YES, enter delivery address below: 

J No 

3. Service Type 

0 Priority Mail Express® 

0 Adult Signature 

OJ Registered Mail™ 

i 

O Adult Signature Restricted Delvery 

o Bofaied Mail Restricted 

Certified Mail® 

: 

O Certified Mail Restricted Delivery 

O Collect on Delivery 

oO Eratl Confirmation™ 

0 Signature Confirmation 

2. Article Number (Transfer from service label) 

7017 

0190 

DODO 

5075 

8310 

O Collect on Delivery Restricted [22 

~| 

8 

Insured Mail 

i 

0 Insured Mail Restricted Delivery 

f 

(over $500) 

Restricted Delivery 

PS Form 3811, July 2020 PSN 7530-02-000-9058. 

SENDER: COMPLETE THIS SECTION 

® Complete items 1, 2, and 3. 

B Print your name and address on the reverse 

so that we can return the card to you. 

Domestic Return Receipt 

COMPLETE THIS SECTION ON DELIVERY 

A. Signature 

OI Agent 

X 

9 

CJ Addressee 

BW Attach this card to the back of the mailpiece, 

or on the front if space permits. 

B. Received by (Printed Name) 

C. Date of Delivery 

1. Article Addressed to: 

Oakland lo. 

Egulizatin Biv. 

ty Assessor 

ed 

EO aed 

st 1000 W 

Pontvae, MI 

4g34 

D. Is delivery address different from item 1? 

LJ Yes 

If YES, enter delivery address below: 

J No 

3. Service Type 

0 Priority Mail Express® 

ll | 

0 Adult Signature 

O Registered Mail™ 

o Ld Signature Restricted Delivery 

0 Fe istered Mail Restricted 

B-eettified Mail® 

elivery 

9590 9402 8269 3094 7727 35 

O Certified Mail Restricted Delivery 

OI Signature Confirmation™ 

|. 2. Article Number (Transfer from service label 

0 Collect on Delivery 

O Collect on 

O Signature Confirmation

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 

MICHIGAN TAX TRIBUNAL 

BAZCO HOLDINGS, LLC, 

MTT Docket No.: 26-001280-TT 

Petitioner, 

v. 

AUBURN HILLS, 

Respondent. 

AMENDED PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Kate Piehl states that on May 28, 2026, she served a copy of the Petition relative to the above- 

captioned matter upon the following entities: 

1.- Assessor — via certified mail 

Oakland County Equalization Division 

Attn: Auburn Hills City Assessor 

250 Elizabeth Lake Rd., Suite 1000 W 

Pontiac, MI 48341 

2.- City Clerk — via certified mail 

City of Auburn Hills Clerk 

1827 N. Squirrel Road 

Auburn Hills, MI 48326 

3.- County Equalization Director — via first class mail or personal service 

Oakland County Equalization Director 

250 Elizabeth Lake Rd., Suite 1000 W 

Pontiac, MI 48341

Page 2

5.- Secretary of the local school board — via first class mail 

Secretary of the Pontiac School District Board of Education 

47200 Woodward Ave. 

Pontiac, MI 48342 

6.- State Treasurer — via first class mail 

Michigan Department of Treasury 

Attn: State Treasurer 

430 W. Allegan St. 

Lansing, MI 48922 

Date: July 6, 2026 

/s/Kate Pichl 

Kate Piehl 

Legal Secretary to 

Raymond N. Mashni 

132 W. Nepessing St. 

Lapeer, MI 48446 

(810) 245-2042 

raymashni@gmail.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001280

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Amended Proof of Service

Document Type: Documentation

Attachment File Name: Certified Green Cards

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

MICHIGAN TAX TRIBUNAL 

 

BAZCO HOLDINGS, LLC, 

 

 

 

 

 

 

 

MTT Docket No.: 26-001280-TT 

Petitioner, 

v. 

AUBURN HILLS, 

 

Respondent. 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Kate Piehl states that on May 30, 2026, she served a copy of the Petition relative to the above-

captioned matter upon the following entities: 

1.- Assessor — via certified mail 

Oakland County Equalization Division 

Attn: Auburn Hills City Assessor 

250 Elizabeth Lake Rd., Suite 1000 W 

Pontiac, MI 48341 

2.- City Clerk — via certified mail 

City of Auburn Hills Clerk 

1827 N. Squirrel Road 

Auburn Hills, MI 48326 

3.- County Equalization Director — via first class mail or personal service 

Oakland County Equalization Director 

250 Elizabeth Lake Rd., Suite 1000 W 

Pontiac, MI 48341 

4.- County Clerk — via first class mail or personal service 

Oakland County Clerk 

1200 N. Telegraph Rd., Bldg. 12E 

Pontiac, MI 48341

Page 2

5.- Secretary of the local school board — via first class mail 

Secretary of the Pontiac School District Board of Education 

47200 Woodward Ave. 

Pontiac, MI 48342 

6.- State Treasurer — via first class mail 

Michigan Department of Treasury 

Attn: State Treasurer 

430 W. Allegan St. 

Lansing, MI 48922 

Date: July 6, 2026 

 

/s/Kate Piehl 

 

 

 

 

 

 

 

Kate Piehl 

 

 

 

 

 

Legal Secretary to 

Raymond N. Mashni 

 

 

 

 

 

132 W. Nepessing St. 

 

 

 

 

 

Lapeer, MI 48446 

 

 

 

 

 

(810) 245-2042 

 

 

 

 

 

raymashni@gmail.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001280

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service for Property Tax Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 16 2026 

a 

MECHIGAN TAX TRIBUNAL 

5 ) 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I, BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

BAZCO HOLDINGS, LLC 

! 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No, Zz ~OO/ 2°80 

v 

AUBURN HILLS 

, 

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: fpEmmRom 

ES BY 4180 

Tax Year 

Parcel Number 

REE 

= 

3% fhssification 

2026 

02-14-13-126-016 

REAL 

202 COMMERGIAL 

2026 

02-14-13-126-017 

REAL 

202 COMMERCIAL 

2026 

02-14-13-126-018 

REAL 

202 COMMERCIAL 

2026 

02-14-13-126-019 

REAL 

202 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 

2026 

02-14-13-126-016 

[271,960 

135,980 

135,980 

2026 

02-14-13-126-017 

[311,120 

166,560 

155,560 

2026 

02-14-13-126-018 

 |634,620 

317,310 

317,310 

2026 

02-14-13-126-019 

[186,320 

93,160 

93,160

Page 2

UNITED STATES 

| > POSTAL SERVICE 

Dear Postal Customer, 

The enclosed was found loose in the mail and/or was damaged in handling by the 

United States Postal Service. 

Due to our large daily volume of mail, we have automated most of our mail processing 

operations, and occasionally, damage will occur and/or an item will become loose in 

the mail. 

: 

Your mail is very important to us. You have every right to expect it to be delivered 

intact and in good condition. We make every effort to properly handle the mail 

entrusted to us. We are constantly striving to improve our processing methods and 

maintenance to minimize such occurrences. 

We appreciate your business and sincerely regret any inconvenience you may have 

éxperienced. 

Sincerely, 

United States Postal Service 

We Carel 

Nixie Unit 

Michigan Metroplex P&DC | 

Pontiac, Ml 48340 

eli

Page 3

| = 

UNITED STATES 

POSTAL SERVICE 

MICHIGAN METROPLEX P&DC 

711 N GLENWOOD AVE 

PONTIAC, MI 48340-9997 

ig 3005 

Received 

dards A 

5909 

JUN 16 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

5 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BAZCO HOLDINGS, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

AUBURN HILLS 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02-14-13-126-015 -MULTIPLE PARCELS -SEE ATTACHED MPP 

(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? ___ 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 201 COMMERCIAL

Page 2

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

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

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

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

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in OAKLAND 

County. The 

property or properties’ address is: 

3378 E WALTON BLVD, AUBURN HILLS, MI 48326 

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

local governmental unit): AUBURN HILLS 

Petitioner's legal residence or principal office address is: 

30825 26 MILE RD, NEW HAVEN, MI 48048 

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

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 

2026 

7,362,080 

3,681,040 

3,681,040 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

3,350,000 

1,675,000 

1,675,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

4,012,080 

2,006,040 

2,006,040 

19. 

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

That the True Cash Value, State Equalized Value, and the Taxable Value be reduced 

to the Petitioner's contended value.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature 

/of Petitioner <paorgps pesptive or 

frone 

Petitioner: 

(al 

Ll 

Pripted Namé 

of Petitioner's A

Page 5

a

Page 6

MTT

Page 7

2

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Bazco Holdings, LLC

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

30825 26 Mile Rd

City or Town

New Haven

State

Michigan

ZIP Code

48048-2671

Telephone Number

586-749-7444

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

ABazzi@bazcooil.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Raymond

M.I.

N

Last Name

Mashni

Firm Name (if any)

Raymond N. Mashni, PLC

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

132 West Nepessing Street

City or Town

Lapeer

State

Michigan

ZIP Code

48446

Telephone Number

8102452042

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

Raymashni@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

5

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

3378 E. Walton Blvd

Auburn Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48326

Taxing Authority (City or Township)

City Of Auburn Hills (OAKLAND) 

County

Oakland

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

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

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-015

Classification of Property: Real (check one)

Commercial (check one)

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

7362080

Current Taxable Value as established by the Board of Review:

3681040

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

3350000

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

1675000

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

2006040

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-016

Classification of Property: Real (check one)

Commercial (check one)

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

271960

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

135980

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

100000

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

50000

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

171960

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

02-14-13-126-017

Classification of Property: Real (check one)

Commercial (check one)

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

311120

Current Taxable Value as established by the Board of Review:

155560

What do you believe is the fair market value (also

Page 4

STATE

Page 5

S

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