Brusin LLC, Petitioner Vs. City Of Midland, Respondent

Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 

989.631.1027 

989.631.9880 

EMAIL: frakca@@braunkendrick.com 

June 10, 2026 

VI4 ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

 Brusin, LLC v City of Midland 

MTT Docket No.: 25-002478 

Dear Ms. Welton: 

Enclosed please find Respondent’s Answer in Opposition to Petitioner's Motion for Leave to Amend 

Petition and Proof of Service for the above-referenced matter. Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

CIS J. KEATING 

FIK/Is 

Enclosures 

cc: 

Client (w/encs) 

Andrew J. Balzer (w/encs) 

4899-4134-6225, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

MIDLAND 

SAGINAW 

MT. 

PLEASANT 

BRAUNKENDRICK.COM

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002478 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604-9576 

(989) 799-5000 

abalzer(@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61053) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK 

FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and 

states that on the 

\()*" 

“day of June, 2026, she served 

a copy of Respondent’s Answer in 

Opposition to Petitioner’s Motion for Leave to Amend Petition via first class mail and e-mail, by 

placing same in an envelope with sufficient postage attached and plainly addressed to: Andrew J. 

Balzer, 5195 Hampton Place, Saginaw, MI 48604-9576; abalzer@shinnerscook.com. 

aa 

LEE STADLER 

4913-9519-6849, v. 1

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002478 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604-9576 

(989) 799-5000 

abalzer@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61053) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

RESPONDENT’S ANSWER IN OPPOSITION TO PETITIONER’S 

MOTION FOR LEAVE TO AMEND PETITION 

NOW COMES Respondent, City of Midland, by and through 

its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer in Opposition to Petitioner’s Motion for Leave to 

Amend Petition, states as follows: 

1. 

Admitted. 

2. 

Admitted. 

3. 

Admitted. 

4896-3751-9025, v. 1

Page 2

4. 

Admitted. 

S. 

Admitted. 

6. 

Admitted. 

7. 

Admitted. 

8. 

Admitted. 

9. 

Respondent admits only that Michigan law only permits a Petitioner to amend a 

property tax petition by leave from the Michigan Tax Tribunal. 

10. 

Respondent lacks knowledge or information regarding what Petitioner requests 

beyond that which is stated in its Motion for Leave to Amend Petition. Respondent affirmatively 

states that Petitioner’s proof of service for this motion indicates this Motion for Leave to Amend 

was 

for Docket No. 24-001469. The hearing for Docket No. 24-001469 has already been 

concluded, and it would be improper to add tax year 2026 to that docket. 

11. 

Respondent lacks knowledge or information regarding what Petitioner requests 

beyond that which is stated in its Motion for Leave to Amend Petition. Respondent affirmatively 

states that neither the tribunal rules nor tribunal practice require or suggest an amended petition 

be filed to add an additional year to a pending appeal. 

12. 

Respondent lacks knowledge or information sufficient to form a belief as to what 

Petitioner asks. Petitioner has already appealed for tax years 2024 and 2025. 

13 

Accordingly, Respondent requests the Tribunal deny Petitioner’s motion to amend 

petition to add tax year 2026. 

WHEREFORE, 

Respondent 

requests 

this 

Honorable 

Tribunal 

provide 

it 

with 

the 

following relief: 

A. 

Deny Petitioner’s Motion for Leave to Amend Petition; 

4896-3751-9025, v. 1

Page 3

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

BRAUN KENDRIC 

NKBE 

ILC. 

Dated: June /d 

2026 

By: 

FRANCISJ. 

KHATING (P39223) 

Atto: 

for Respondent 

4896-3751-9025, v. 1

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Page 1

1 of 1

Docket #: 25-002478

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

______________________________

BRUSIN, LLC,

Petitioner,

MTT Docket No.: 25-002478-TT

V

PARCEL NO. 14-23-40-330

CITY OF MIDLAND,

Respondent.

SHINNERS & COOK, P.C.

BY: SCOT C. PUTZIG (P77881)

 ANDREW J. BALZER (P82952)

Attorneys for Petitioner

5195 Hampton Place

Saginaw, Michigan 48604-9576

Telephone: (989) 799-5000

abalzer@shinnerscook.com

BRAUN KENDRICK FINKBEINER P.L.C.

BY: FRANCIS J. KEATING (P39223)

Attorneys for Respondent

4301 Fashion Square Blvd.

Saginaw, Michigan 48603

Telephone: (989) 498-2100

frakea@braunkendrick.com

Christopher G. Komara (P61503)

City Attorney/Attorney for Respondent

City of Midland

333 W. Ellsworth St.

Midland, Michigan 48640

(989) 837-3395

ckomara@midland-mi.org

MOTION FOR LEAVE TO AMEND PETITION

NOW COMES Petitioner, BRUSIN, LLC, by and through its attorneys, SHINNERS & 

COOK, P.C., who hereby moves for leave to amend its Petition as follows:

1.

Petitioner originally filed its Petition with this Tribunal disputing its property’s true cash 

value and taxable value for tax year 2024 on or about May 21, 2024.

2.

The original Petition is docketed as Docket No. 24-001469-TT.

3.

In February 2025, pursuant to statute, Respondent issued a 2025 Tax Assessment for 

Petitioner’s property.

4.

Petitioner filed a Motion for Leave to Amend Petition to add the 2025 tax year to Docket 

No. 24-001469-TT.

Page 2

2

5.

The Tribunal granted Petitioner’s Motion to Amend, but severed the 2025 tax year from 

Docket No. 24-001469-TT at Respondent’s request. See line items 24-26 from Docket 

No. 24-001469-TT.

6.

Petitioner’s 2025 tax year Petition is docketed in this present Docket No. 25-002478-TT.

7.

The Court issued an Order placing Docket No. 25-002478-TT in abeyance on November 

17, 2025, pending the resolution of Docket No. 24-001469-TT. See line item 12 from 

Docket No. 25-002478-TT.

8.

In February 2026, pursuant to statute, Respondent issued a 2026 Tax Assessment for 

Petitioner’s property.

9.

Pursuant to Michigan Tax Tribunal Rule 225(2), Rule 227(1), MCL 205.735a, and MCL 

205.737(4), Petitioner is allowed to amend its Petition to include a subsequent tax year.

10.

Based on the above, Petitioner requests to amend its Petition to add the 2026 tax year to 

the present case, Docket No. 25-002478-TT.

11.

Therefore, pursuant to Petitioner’s Motion to Amend, Petitioner seeks to amend its 

Petition consistent with the Amended Petition attached as Exhibit 1 hereto.

12.

Given Docket No. 25-002478-TT is currently being held in abeyance, Petitioner asks the 

Tribunal to refrain from severing the 2026 tax year from the 2025 Petition, at least as 

long as the current case is held in abeyance.

WHEREFORE, Petitioner, BRUSIN, LLC, requests that this Honorable Tribunal enter 

an Order granting Petitioner permission to file and serve the Amended Petition as attached. 

SHINNERS & COOK, P.C.

Dated: May 29, 2026

__________________________________

BY: SCOT C. PUTZIG (P77881)

 ANDREW J. BALZER (P82952)

Attorneys for Petitioner

5195 Hampton Place

Saginaw, Michigan 48604-9576

Telephone: (989) 799-5000

,

________________________

Page 3

3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

______________________________

BRUSIN, LLC,

Petitioner,

MTT Docket No.: 24-001469

V

PARCEL

Page 4

Exhi

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Page 1

1 of 1

Docket #: 25-002478

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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 

Brusin LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002478 

 

City of Midland, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER PLACING CASE IN ABEYANCE 

 

The Tribunal has considered the file in this case and finds that this case presents issues 

of fact and law that are similar to those in Docket No. 24-001469, which is scheduled for 

hearing in February 2026. As such, and inasmuch as resolution of that case may have 

a direct bearing on the outcome of the instant appeal, placing of this case in abeyance 

pending its final resolution will facilitate the efficient administration of justice. 

 

Therefore, 

 

IT IS ORDERED that this case is PLACED IN ABEYANCE. 

 

IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 

days of the final resolution of Docket No. 24-001469 as to the need for further 

proceedings in this matter. 

 

 

 

Entered: November 17, 2025 

 

By _______________________________ 

jcg 

 

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

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

July 29, 2025 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

 Brusin, LLC v City of Midland 

MTT Docket No.: 25-002478 

Dear Ms. Welton: 

Enclosed please find Respondent’s Answer to Entire Tribunal Property Tax Petition and Proof of Service 

for the above-referenced matter. Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Ver 

A 

CIS J. KEATING 

FIK/Is 

Enclosures 

Ce: 

Client (w/encs) 

Andrew J. Balzer (w/encs) 

4931-9076-0792, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

~~ MIDLAND 

SAGINAW 

MT. PLEASANT 

240 W. Main St, 

Suite 1200, Midland, 

MI 48640 

| 

TEL: 989.631.1027 

TEL 989.498.2100 

TEL: 989.775.7404 

BRAUNKENDRICK.COM 

FAX: 989.631.9880 

FAX: 989.799.4666 

FAX: 980.775.3764

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002478 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604-9576 

(989) 799-5000 

abalzer(@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61053) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

STATE OF MICHIGAN 

) 

)ss 

COUNTY OF MIDLAND) 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and 

states that on the OT day of July, 2025, she served a copy of Respondent’s Answer to Entire 

Tribunal Property Tax Petition via first class mail and e-mail, by placing same in an envelope 

with sufficient postage attached and plainly addressed to: Andrew 

J. Balzer, 5195 Hampton 

Place, Saginaw, MI 48604-9576; abalzer@shinnerscook.com. 

4898-1479-3297, v. 

1 

en 

LEE STADLER

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002478 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604-9576 

(989) 799-5000 

abalzer@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

RESPONDENT’S ANSWER TO 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, 

City 

of Midland, by and through 

its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer to Entire Tribunal Property Tax Petition, states 

as follows: 

1. 

Admitted. 

2. 

Admitted. 

4896-5976-5333, v. 1

Page 2

6. 

7. 

Review. 

8. 

9. 

10. 

11. 

12. 

N/A. 

N/A. 

N/A. 

Admitted. 

Petitioner admits in paragraph 8 that it did not protest to the 2025 March Board of 

Admitted. 

N/A. 

Admitted. 

Admitted. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 12. 

13. 

Respondent admits that the petition alleges 

that this appeal involves issues 

relating to the property’s true cash value and taxable value. 

14. 

15. 

16. 

17. 

Admitted. 

N/A. 

Admitted. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 17. 

18. 

Respondent admits that Petitioner has correctly computed the values in dispute by 

subtracting its erroneously claimed values from the values correctly determined by its assessor 

and Board of Review. 

4896-5976-5333, v. 1

Page 3

19. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 19 regarding what Petitioner requests. 

20. 

Respondent denies 

as untrue the allegations that 

its valuation of the subject 

property is incorrect. 

Respondent lacks knowledge or information sufficient to form a belief as 

to the truth of the remaining allegations in paragraph 20. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

Petitioner may have failed to allege specific and sufficient facts to set forth a 

cause of action against Respondent. 

2. 

Petitioner has failed to allege specific and sufficient facts 

to establish fraud, 

discrimination, or illegality on the part of the Respondent. 

3. 

Petitioner may not be the real party in interest to bring this tax appeal. 

4. 

Petitioner may not have standing to bring this tax appeal. 

5. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the subject property’s taxable value is improper. 

6. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

the 

subject 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

7. 

Respondent reserves the right to assert additional

Page 4

WHEREFO

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002478

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Midland (MIDLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Francis

M.I.

J

Last Name

Keating

Firm Name (if any)

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

4301 Fashion Sq Blvd

City or Town

Saginaw

State

Michigan

ZIP Code

48603-5218

Telephone Number

989-498-2100

Fax Number

989-799-4666

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

frakea@braunkendrick.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Francis J Keating

/s/

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Page 1

RECEIVED 

JUL 112025 

Midland 

ST 

City Hall + 333 West Ellsworth Street 

+ Midland, Michigan 48640-5132 

+ 989.837.3300 + 989.835.2717 Fax + www.cityofmidlandmi.gov 

July 9, 2025 

¥ 

NY 

0, 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

RE: 

Brusin, LLC v. City of Midland 

MTT Docket No.: 25-002478 

Dear Ms. Welton: 

Enclosed for filing please find the Respondent City of Midland’s Appearance and Notice of 

Appearance along with a Certificate of Service in regards to the above-referenced case. 

Please do not hesitate to contact our office if you have any questions or comments. 

Sincerely, 

o— 

a 

Lesley A. Kovacevich 

Senior Paralegal 

City Attorney’s Office 

Enclosures 

cc: 

Andrew J. Balzer 

Francis J. Keating

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

MTT: 

25-002478 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

/ 

SHINNERS & COOK, PC 

Francis J. Keating (P39223) 

By: Andrew J. Balzer (P82952) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Petitioner 

Attorney for Respondent 

5195 Hampton Place 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48604 

Saginaw, Michigan 48603 

abalzer@shinnerscook.com 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

/ 

APPEARANCE 

TO: 

Chief Clerk of the Michigan Tax Tribunal 

NOW COMES the City Attorney for the City of Midland, Christopher G. Komara, and 

hereby enters his Appearance as counsel on behalf of the Respondent, City of Midland, in the 

above-referenced case.

Page 3

NOTICE OF APPEARANCE 

TO: 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

Please take notice that I, Christopher G. Komara, City Attorney for the City of Midland, 

have this day entered my Appearance as Counsel for the Respondent, City of Midland, in the 

above-referenced case. 

Dated: 07/09/2025 

Christopher G. Komara (P61503) 

City Attorney 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

MTT: 

25-002478 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

/ 

SHINNERS & COOK, PC 

Francis J. Keating (P39223) 

By: Andrew J. Balzer (P82952) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Petitioner 

Attorney for Respondent 

5195 Hampton Place 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48604 

Saginaw, Michigan 48603 

abalzer@shinnerscook.com 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

/ 

CERTIFICATE OF SERVICE 

THE UNDERSIGNED 

certifies 

that 

an Appearance 

and Notice 

of Appearance of 

Christopher G. Komara, City Attorney for the City of Midland were served upon: 

Andrew J. Balzer, Attorney for Petitioner, via first-class mail, postage pre-paid, to: 

5195 Hampton Place, Saginaw, MI 48604 

and 

Francis J. Keating, Attorney for Respondent, via email to:

Page 5

-

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC., 

Petitioner, 

MOAHR Dockett No.: 25-002478 

Parcel No. 14-23-40-330 

\ 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

BY: SCOT C. PUTZIG (P77881) 

ANDREW J. BALZER (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, Michigan 48604-9576 

Telephone: (989) 799-5000 

abalzer@shinnerscook.com 

PROOF OF SERVICE 

I, PAMELA SUE SCHLAGEL, declare that 

I am employed in the County of Saginaw, 

State of Michigan; 

I am over the age of 18 and not a party to the within action; my business 

address is 5195 Hampton Place, Saginaw, Michigan, 48604, and that the following facts are true 

and correct to the best of my knowledge and belief: 

On July 2, 2025, the foregoing documents described as Amended Entire Tribunal 

Property Tax Petition dated June 27, 2025, was served upon: 

Attn: 

Ms. Kayla Ripley 

Via Certified Mail 

City of Midland Assessor 

9589 0710 5270 2080 9885 41 

333 W. Ellsworth Street 

Cd 

ch OM 

Midland, MI 48640 

Attn: 

Ms. Lacey Todd 

Via Certified Mail 

City of Midland Clerk 

9589 0710 5270 2080 9885 

34 

333 W. Elsworth Street 

T 

Midland, MI 48640 

Attn: 

Rachael A. Eubanks 

Via First Class Mail 

Michigan State Treasurer 

Michigan Department of Treasury 

Lansing, MI 48922

Page 2

Attn: 

Ann Manary 

Via First Class Mail 

County Clerk 

Midland County 

220 W. Ellsworth Street 

Midland, MI 48640 

Attn: 

Chris Gaumer 

Via First Class Mail 

County Equalization Director 

Midland County 

220 W. Ellsworth Street 

Midland, MI 48640 

Attn: 

John Hatfield 

Via First Class Mail 

School Board of Education Secretary 

Midland Public Schools 

600 E. Carpenter Street 

Midland, MI 48640 

Dated: July 2, 2025 

oe Roe Rotingd 

PAMELA SUE SCHLAGEL

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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 

Petitioner(s) 

v

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___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 _________________________

7.

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

to Respondent’s ___ March ___ July ___December Board of Review.

Amended

Brusin, LLC

25-002478

City of Midland

14-23-40-330

X

N/A

Industrial-Improved (301)

X

Page 2

8.

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):

9.

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):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

MTT Docket No. 25-002478_______

Page 2 of 4 

A protest was made to Respondent's 2024 March Board of Review, even

though no protest was required pursuant to MCL 205.735a(4)(a). No protest

was made to Respondent's 2025 March Board of Review.

N/A

Midland

220 Arrow

Page 3

15

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Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

June 27, 2025 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

 Brusin, LLC v City of Midland 

MTT Docket No.: 25-002478 

Dear Ms. Welton: 

Enclosed please find Respondent’s Appearance and Proof of Service for the above-referenced matter. 

Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Ve 

urs, 

F 

CIS J. KEATING 

FIK/1s 

Enclosures 

cc: 

Client (w/encs) 

Andrew J. Balzer (w/encs) 

4931-2337-8257, v. 

1 

BRAUN KENDRICK FINKBEINER P.L.C. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

240 W. Main St, 

Suite 1200, Midland, MI 48640 

TEL: 

989.631.1027 

TEL: 

989.498.2100 

TEL: 

989.775.7404 

BRAUN KENDRICK.COM 

FAX: 989.631.9880 

FAX: 989.799.4666 

FAX: 989.775.3764

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002478 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorneys for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604-9576 

(989) 799-5000 

abalzer@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

STATE OF MICHIGAN 

) 

)ss 

COUNTY OF MIDLAND) 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of BRAUN 

KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and states 

that on the ay of June, 2025, she served a copy of Respondent’s Appearance via first 

class mail, by placing same in an envelope with sufficient postage attached and plainly addressed 

to: Andrew J. Balzer, 5195 Hampton Place, Saginaw, MI 48604-9576. 

4898-1479-3297, v. 

1 

Bh Shed 

LEE STADLER

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BRUSIN, LLC, 

Petitioner, 

MTT Docket No.: 25-002478 

v 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Andrew J. Balzer (P82952) 

By: 

Francis J. Keating (P39223) 

Attorneys for Petitioner 

Attorneys for Respondent 

5195 Hampton Place 

4301 Fashion Square Blvd. 

Saginaw, MI 48604-9576 

Saginaw, MI 48603 

(989) 799-5000 

(989) 498-2100 

abalzer(@shinnerscook.com 

frakea@braunkendrick.com 

APPEARANCE 

NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis 

J. Keating, and hereby 

enters its Appearance on behalf of Respondent, City of Midland. 

BRAUN KENDRICK FINKBEINER P.L.C. 

Dated: June 2 7, 2025 

BY: 

= 

FRANCIS 4. K 

ING (P39223) 

Attorney/for Respgndent 

4897-9421-4481, v. 1

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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 

Brusin LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-001469 & 

 

 

25-002478 

 

City Of Midland, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 25-002478 

 

On May 29, 2025, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include the 2025 tax year. 

 

On June 16, 2025, Respondent filed a response to the motion. In the response, 

Respondent states that, “Appraisal exchange is less than 30 days. Respondent has no 

discovery for tax year 2025 and Respondent will not have an appraisal for tax year 2025 

by the current valuation disclosure deadline.” However, in the event that the motion is 

granted, Respondent requests that the 2025 tax year be severed from this case. 

 

The Tribunal has considered the motion, the response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and filing 

fee, and otherwise met all requirements as set forth in MCL 205.737 and MCL 

205.735a. However, due to the stage in which this case is at and in the interest of 

judicial efficiency, the 2025 tax year shall be severed from this case and assigned a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is 

SEVERED and ASSIGNED to Docket No. 25-002478. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of entry of this order.1 The petition shall note the docket number 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 

 

1 See TTR 233. 

2 Alternatively, the petition may be downloaded from the Tribunal’s website at www.michigan.gov/taxtrib 

and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232,

Page 2

MTT Docket No. 24-001469 & 25-002478 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2025 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2025 tax 

year.3 

 

 

Entered: June 20, 2025 

 

 

 

By _____________________________ 

kac/jcr 

 

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 

 

 

Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, 

or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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