Michigan

Brockway Investments LLC Petitioner Vs. Township Of Flint Respondent

Petitioner: Brockway Investments LLC
Respondent: Township Of Flint

Case overview

Docket number: 26-001497-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Genesee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	09/18/2026	Not recorded	Download
4	Proof of service of petition was received.	Not recorded	Not recorded	09/15/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/14/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/14/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

26-001497.pdfRead complete document text →

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Page 1

RECEIVED 

SEP 2 3 2026 

CHARTER TOWNSHIP OF FLINT 

Assessment Division 

MICHIGAN TAX TRIBUNAL 

William Fowler, 

1905. Dye Read 

es pv ne 

MMAO, PPE 

g 

Flint, Michigan 48532 

assessingdept@flinttownship.org 

Assessor 

September 17, 2026 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 26-001497 

Brockway Investments LLC v Township of Flint 

Parcel(s): 07-27-100-017 

Dear Honorable Michigan Tax Tribunal: 

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

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Brockway Investments LLC 

MTT Docket no.: 26-001497 

Petitioner 

Parcel 07-27-100-017 

v 

Flint Township, Genesee County 

Respondent 

Aaron M. Fales 

Paula Dotson 

330 Hamilton Row, Ste. 350 

Deputy Assessor, Charter Township of Flint 

Birmingham, MI 48009 

1490 S. Dye Road 

248.767.9840 

Flint, MI 48532 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2026 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

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

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

1. 

Respondent acknowledges parcel 07-27-100-017 is the subject of this appeal. Respondent 

neither admits nor denies the other statements and or allegations set forth in paragraph 1 of 

Petitioner’s Petition. 

2. 

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

Petition. 

3. 

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

Petition. 

4. 

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

Petition.

Page 3

MTT Docket No. 26-001497 

Respondent neither admits nor denies the statements and 

or allegations 

set forth in 

paragraph 6 of Petitioner’s Petition. 

Respondent denies the statements and or allegations set forth in paragraph 7 of Petitioner’s 

Petition because they are untrue. 

Respondent leaves Petitioner to meeting its burden of 

proof. 

WHEREFORE, Relief and actions requested by Petitioner should be denied. Respondent 

requests the Tribunal uphold the values assessed by Respondent and order such further 

relief as this Honorable Tribunal deems just and/or equitable. 

Respondent’s Response submitted on this date, 

September 17, 2026, by: 

/s/ Paula Dotson 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Brockway Investments LLC 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

MTT DOCKET NO.: 26-001497 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

GENESEE COUNTY) 

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

September 17, 2026, she caused to be served upon: 

Law Office of Aaron M. Fales, P.C. 

Michigan Tax Tribunal 

Aaron M. Fales 

PO Box 30232 

330 Hamilton Row, Ste. 350 

Lansing, Michigan 48909 

Birmingham, MI 48009 

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

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

mail. 

/s/ Paula Dotson 

September 17, 2026 

Date 

Paula Dotson 

Deputy Assessor 

Flint Township

Page 5

1490 S. Dye Road 

Flint, Michigan 48532 

nit 

quadient 

hes 

FIRST-CLASS MAIL 

4a: 

IMI 

9589 

0710 

5270 

15kL 

7307 

Office of the Chief Clerk, 

Michigan Tax Tribunal 

®.0. Box 30232 

Lansing, MI 48909 

dfiighyiliieeiige bpd 

ihe 

i Na <goig 98" 

US POSTAGE

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26 - Flint twp. - POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

BROCKWAY INVESTMENTS LLC, 

Petitioner, 

v. 

MTT Docket # 26-001497 

TOWNSHIP OF FLINT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF OAKLAND} 

Aaron M. Fales, being duly sworn, deposes and says that on September iS 

2026 he served a 

copy of Petitioner's Petition on the parties named on the attached list. 

Aaron M. Fales 

p_. 

IU

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Flint Township Assessor 

1490 S. Dye Rd. 

Flint, MI 48532 

Flint Township Assessor 

1490 S. Dye Rd. 

Flint. MI 48532 

AND BY FIRST CLASS UNITED STATES MAIL: 

Genesee County Equalization Director 

1101 Beach St. 

Flint, MI 48502 

Genesee County Clerk 

1101 Beach St. 

Flint, MI 48502 

Flint Public Schools 

Secretary of the School Board 

(G-3475 W. Court Street 

Flint. MI 48532 

State Treasurer 

Michigan Department of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, Ml 48922

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Brockway Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001497

Township of Flint,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition.

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

case.

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 14, 2026

PROOF OF SERVICE

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

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

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

BROCKWAY INVESTMENTS LLC, 

Petitioner, 

MTT Docket #26. 001497 

vs. 

Parcel No. 07-27-100-017 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

/ 

PETITION 

BROCKWAY INVESTMENTS 

LLC 

(“Petitioner”), through 

its 

attorneys, Law 

Office of Aaron M. Fales, P.C., says: 

1. 

Petitioner's principal office address is 30201 Orchard Lake Rd. 

, Ste. 

110, Farmington 

Hills, MI 48334. 

Petitioner 

is a party in interest with respect to 

property 

faxes 

on 

real 

property 

tax 

parcel 

no. 

07-27-100-017 

("Petitioner's 

Property"), at 3415 Miller Rd., Flint, MI, 48507. 

2. 

Respondent, Flint Township assesses and collects property taxes on 

Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $483,600 and assessed Petitioner's Property at $483,600 resulting in 

a state equalized value of the same amount based on the tenative equalization

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property 

is commercial property. 

Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

5. 

This matter involves issues relating to: {a} valuation, (b) assessment, 

(c) taxable value, and {d} uniformity. 

6. 

At this time, Petitioner believes, as 

if relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

to 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b} 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are at higher percentages of frue cash value than permissible 

under the Michigan Constitution and applicable statutes; 

[c}) 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the true cash

Page 6

(d) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable 

value, 

and 

the 

mode 

of 

assessment 

adopted 

by 

Respondent, 

discriminate against Petitioner and deny Petitioner 

its constitutional 

rights 

fo 

uniformity, equal protection and due process of law. 

WHEREFORE, 

Petitioner requests 

that 

the 

Tax Tribunal 

enter 

an Order 

reducing 

the 

2026 

taxable 

value 

of 

Petitioner's 

Property from 

$483,600 

to 

$300,000, 

and 

reducing 

the 

2026 

assessed 

and 

state 

equalized 

values 

of 

Petitioner's Property from $483,600 to $300,000, and requiring Respondent to pay 

Petitioner the refunds attributable to such reductions, plus interest and costs. 

Respectfully submitted, 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Pefitioner 

oy 

Loa 

Aaron M. Fales (P72864) 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

Dated: May 26, 2026

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SubsequentFiling.pdfRead complete document text →

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001497

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: 26 - Flint twp. - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 Petition - JK - FLint T.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

BROCKWAY INVESTMENTS LLC, 

Petitioner, 

vs. 

CHARTER TOWNSHIP OF FLINT, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 07-27-100-017 

 

PETITION 

 

 

BROCKWAY INVESTMENTS LLC (“Petitioner”), through its attorneys, Law 

Office of Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 30201 Orchard Lake Rd. , Ste. 

110, Farmington Hills, MI 48334. Petitioner is a party in interest with respect to 

property taxes on real property tax parcel no. 07-27-100-017 ("Petitioner's 

Property"), at 3415 Miller Rd., Flint, MI, 48507. 

 

2. 

Respondent, Flint Township assesses and collects property taxes on 

Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $483,600 and assessed Petitioner's Property at $483,600 resulting in 

a state equalized value of the same amount based on the tenative equalization 

factor.

Page 2

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is commercial property. Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

Page 3

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property from $483,600 to 

$300,000, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $483,600 to $300,000, and requiring Respondent to pay 

Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 26, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Suite 350 

 Birmingham, MI 48009 

 (248) 767-9840

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EntireTribunalCaseISPetition.pdfRead complete document text →

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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

Brockway Investments LLC

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

30201 Orchard Lake Rd.

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

3415 Miller

Flint

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48507

Taxing Authority (City or Township)

Township of Flint (GENESEE) 

County

Genesee

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

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

N/A

 

 

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:

07-27-100-017

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:

483600

Current Taxable Value as established by the Board of Review:

483600

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

600000

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

300000

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

300000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686988186

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-14_13-34-35.pdfRead complete document text →

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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