C & C Rinke LLC Petitioner Vs. Township Of Bruce 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

NOTICE OF JULY 16- 30, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

C & C Rinke LLC,

Petitioner,

v

 

 

Township Of Bruce,

Respondent.

 MTT Docket No. 26-000804

Please be advised that 26-000804 has been placed on a two-week Prehearing General 

Call commencing July 16, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000804

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by March 19, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by March 19, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

March 19, 2027, which means all discovery has been requested, all Motions to

Page 3

MTT

Page 4

STAT

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Page 1

RECEIVED 

JUL 15 2026 

101 West Big Beaver, Suite 945 

MICHIGAN TAX TRIBUNA%roy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) 230-0114 

July 13, 2026 

State of Michigan Treasurer 

Treasury Building, 430 West Allegan Street 

Lansing, MI 48922 

Re: C & C RINKE LLC v Bruce Township 

MTT Docket No.: 26-000804 

Dear Chief Clerk: 

Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in 

this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is 

served within 45-days of the issuance of the notice of docket number. 

If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office 

directly at (313) 230-0104. 

Respectfully, 

Sarah R. Belloli 

Ryan, LLC 

cc: 

State of Michigan Treasurer 

Romeo Community Schools 

Macomb County Equalization Direclor 

Macomb County Clerk 

Bruce Township Assessor 

Bruce Township Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

C & CRINKE LLC, 

MTT Docket No.: 26-000804 

Petitioner, 

v 

Bruce Township, 

Respondent. 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted 

docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s 

service rules: 

VIA CERTIFIED MAIL 

Bruce Township Assessor: 

Bruce Township Assesor, 223 E Gates St, Bruce, MI 48065 

Bruce Township Clerk: 

Bruce Township Clerk , 223 E Gates St, Bruce, MI 48065 

VIA FIRST-CLASS MAIL 

Macomb County Equalization Director: 

Macomb County Equalization Director, 

1 S Main St, Mount Clemens, MI 48043 

Macomb County Clerk: 

Macomb County Clerk, 

1 S Main St, Mount Clemens, MI 48043 

Romeo Community Schools — School Board Secretary: 

Romeo Community Schools, Romeo Schools 175 Croswell St, Romeo, MI 48065 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

July 13, 2026

Page 3

101 West Big Beaver Road 

Suite 945 

Ryan )) 

Troy, Michigan 48084 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

R €Ceiveq 

JL 15 ggg 

LAR

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

C & CRINKE, LLC 

Petitioner, 

-Vs- 

MTT Docket No. 26-000804 

BRUCE TOWNSHIP, 

Respondent. 

/ 

SARAH R. BELLOLI 

CHRISTINE D. ANDERSON (P45141) 

MATTHEW DINGMAN 

SEIBERT AND DLOSKI, PLLC 

JOAN KLEINER 

Attorney for Respondent 

Representative for Petitioner 

19500 Hall Road, Suite 101 

101 West Big Beaver, Suite 945 

Clinton Township, MI 48038 

Troy, MI 

48084 

(586) 469-3800 

313-230-0104 

canderson@seibertanddloski.com 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

PROOF OF SERVICE 

KATHLEEN 

J. HAMEL states that she 

is an employee of Seibert and Dloski, 

PLLC and that on June 24, 2026 she served Bruce Township's Answer to Petition and 

Proof of Service upon counsel/representative of record listed 

in the above-referenced 

caption via email. 

| declare the above is true and correct to the best of my knowledge, 

information and belief. 

7 

7 

{ 

BORD 

JA 

Fay

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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: 26-000804

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: C & C Rinke Proof of Service of Answer

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 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

C & CRINKE, LLC 

Petitioner, 

-Vs- 

MTT Docket No. 26-000804 

BRUCE TOWNSHIP, 

Respondent. 

/ 

SARAH R. BELLOLI 

CHRISTINE D. ANDERSON (P45141) 

MATTHEW DINGMAN 

SEIBERT AND DLOSKI, PLLC 

JOAN KLEINER 

Attorney for Respondent 

Representative for Petitioner 

19500 Hall Road, Suite 101 

101 West Big Beaver, Suite 945 

Clinton Township, MI 48038 

Troy, MI 

48084 

(586) 469-3800 

313-230-0104 

canderson@seibertanddloski.com 

Sarah.Belloli@Ryan.com 

Matthew.Dinagman@Ryan.com 

Joan.Kleiner@Ryan.com 

BRUCE TOWNSHIP’S 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

The Township of Bruce (“Respondent”), 

by and through 

its attorneys, SEIBERT 

AND DLOSKI, PLLC, for its answer to Petitioner's Entire Tribunal Property Tax Petition 

states as follows: 

1. 

Respondent admits the allegations contained in Paragraph 1. 

2. 

Respondent admits the allegations contained in Paragraph 2. 

3. 

Petitioner did 

not set forth any allegations 

in Paragraph 

3, therefore, 

no

Page 2

5. 

Petitioner did 

not set forth any allegations 

in Paragraph 

5, 

therefore, 

no 

response is required. 

6. 

Respondent admits the allegations contained in Paragraph 6. 

7. 

Respondent admits the allegations contained in Paragraph 7. 

8. 

Petitioner did 

not set forth any allegations 

in Paragraph 

8, therefore, 

no 

response is required. 

9. 

Petitioner did 

not set forth any allegations 

in Paragraph 

9, therefore, 

no 

response is required. 

10. 

Respondent admits the allegations contained in Paragraph 10. 

11. 

Respondent admits the allegations contained in Paragraph 11. 

12. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 12. 

13. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 13. 

14. 

Respondent admits the allegations set forth in Paragraph 14. 

15. 

Petitioner did not set forth any allegations 

in Paragraph 

15, 

therefore, no 

response is required. 

16. 

Respondent admits the allegations set forth in Paragraph 16. 

17. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 17.

Page 3

20. 

Respondent denies that the assessment imposed upon the subject property 

is more than 50% 

of 

its true cash 

value 

in 

violation 

of the applicable 

statutory and 

constitutional limitations for the reason 

it is untrue and further denies that the assessment 

is not uniform with comparable properties for the reason 

it is untrue. 

Respondent further 

states that the subject parcel has been lawfully and uniformly assessed for the 2026 tax 

year. 

WHEREFORE, the Respondent respectfully requests the Tax Tribunal dismiss the 

Petition and award the Respondent its costs and attorney fees. 

Respectfully submitted, 

SEIBERT AND DLOSKI, PLLC 

(Mh 

{VM NTF 

\— 

By: 

Christine D. Anderson (P45141) 

Attorney for Respondent 

19500 Hall Road, Suite 101 

Clinton Township, MI 48038 

Dated: June 24, 2026 

(586) 469-3800

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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 - Respondent

MTT DOCKET NO. 26-000804

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Bruce (MACOMB)

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

Christine

M.I.

D.

Last Name

Anderson

Firm Name (if any)

Seibert & Dloski, PLLC

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

19500 Hall Road, Suite 101

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

5864693800

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

canderson@seibertanddloski.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Christine D. Anderson

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

C & C RINKE, LLC 

Petitioner, 

-Vs- 

MTT Docket No. 26-000804 

BRUCE TOWNSHIP, 

Respondent. 

/ 

SARAH R. BELLOLI 

CHRISTINE D. ANDERSON (P45141) 

MATTHEW DINGMAN 

SEIBERT AND DLOSKI, PLLC 

JOAN KLEINER 

Attorney for Respondent 

Representative for Petitioner 

19500 Hall Road, Suite 101 

101 West Big Beaver, Suite 945 

Clinton Township, MI 48038 

Troy, MI 

48084 

(586) 469-3800 

313-230-0104 

canderson@seibertanddloski.com 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

PROOF OF SERVICE 

KATHLEEN 

J. HAMEL states that she 

is an employee of Seibert and Dloski, 

PLLC and that on June 24, 2026 she served Bruce Township's Answer to Petition and 

Proof of Service upon counsel/representative of record listed 

in the above-referenced 

caption via email. 

| declare the above is true and correct to the best of my knowledge, 

information and belief. 

1 

"Yi 

{ 

ITD 

oA 

ay

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: 26-000804

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-000804 Proof of Service

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 

DEPARTMENT OF CONSUMER & INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

C & CRINKE, LLC 

Petitioner, 

-Vs- 

MTT Docket No. 26-000804 

BRUCE TOWNSHIP, 

Respondent. 

/ 

SARAH R. BELLOLI 

CHRISTINE D. ANDERSON (P45141) 

MATTHEW DINGMAN 

SEIBERT AND DLOSKI, PLLC 

JOAN KLEINER 

Attorney for Respondent 

Representative for Petitioner 

19500 Hall Road, Suite 101 

101 West Big Beaver, Suite 945 

Clinton Township, MI 48038 

Troy, Ml 

48084 

(586) 469-3800 

313-230-0104 

canderson@seibertanddloski.com 

Sarah.Belloli@Ryan.com 

Matthew.Dinaman@Ryan.com 

Joan .Kleiner@Ryan.com 

BRUCE TOWNSHIP’S 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

The Township of Bruce (“Respondent”), 

by and through 

its attorneys, SEIBERT 

AND DLOSKI, PLLC, for its answer to Petitioner's Entire Tribunal Property Tax Petition 

states as follows: 

1. 

Respondent admits the allegations contained in Paragraph 1. 

2. 

Respondent admits the allegations contained in Paragraph 2. 

3. 

Petitioner did 

not set forth any allegations 

in Paragraph 

3, therefore, 

no

Page 2

5. 

Petitioner did 

not set forth any allegations 

in Paragraph 

5, 

therefore, 

no 

response is required. 

6. 

Respondent admits the allegations contained in Paragraph 6. 

7. 

Respondent admits the allegations contained in Paragraph 7. 

8. 

Petitioner did 

not set forth any allegations 

in Paragraph 

8, therefore, 

no 

response is required. 

9. 

Petitioner did 

not set forth any allegations 

in Paragraph 

9, therefore, 

no 

response is required. 

10. 

Respondent admits the allegations contained in Paragraph 10. 

11. 

Respondent admits the allegations contained in Paragraph 11. 

12. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 12. 

13. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 13. 

14. 

Respondent admits the allegations set forth in Paragraph 14. 

15. 

Petitioner did not set forth any allegations 

in Paragraph 15, 

therefore, no 

response is required. 

16. 

Respondent admits the allegations set forth in Paragraph 16. 

17. 

Respondent lacks sufficient knowledge to form a belief as to the allegations 

contained in Paragraph 17.

Page 3

20. 

Respondent denies that the assessment imposed upon the subject property 

is more than 50% 

of 

its 

true cash value 

in violation 

of the applicable 

statutory and 

constitutional limitations for the reason 

it is untrue and further denies that the assessment 

is not uniform with comparable properties for the reason 

it is untrue. 

Respondent further 

states that the subject parcel has been lawfully and uniformly assessed for the 2026 tax 

year. 

WHEREFORE, the Respondent respectfully requests the Tax Tribunal dismiss the 

Petition and award the Respondent its costs and attorney fees. 

Respectfully submitted, 

SEIBERT AND DLOSKI, PLLC 

| 

) JW N_—~ 3 E 

\ WY pe 

By: 

Christine D. Anderson (P45141) 

Attorney for Respondent 

19500 Hall Road, Suite 101 

Clinton Township, MI 48038 

Dated: June 24, 2026 

(586) 469-3800

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. 26-000804

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Bruce (MACOMB)

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

Christine

M.I.

D.

Last Name

Anderson

Firm Name (if any)

Seibert & Dloski, PLLC

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

19500 Hall Road, Suite 101

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

5864693800

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

canderson@seibertanddloski.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Christine D. Anderson

/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 

 

C & C RINKE LLC, 

Petitioner(s) 

v 

Bruce Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

26- 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 27-01-36-226-010 

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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 301 Industrial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

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

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

Page 2

MTT Docket No. 26- 

Page 2 of 4 

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): 

N/A 

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): 

N/A 

10. The property or properties at issue are located in Macomb County. The property’s address is: 

110 MC LEAN DR, ROMEO, MI 48065 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Bruce Township 

12. Petitioner’s legal residence or principal office address is: 

14889 33 MILE RD, ROMEO, MI 48065 

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 ______ 

14. The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 26- 

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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,592,000 

$796,000 

$715,243 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,082,236 

$541,118 

$541,118 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$509,764 

$254,882 

$174,125 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

C & C RINKE LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

22

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.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]

110 MC LEAN DR

Romeo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48065

Taxing Authority (City or Township)

Township Of Bruce (MACOMB) 

County

Macomb

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:

27-01-36-226-010

Classification of Property: Real (check one)

Industrial (check one)

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

796000

Current Taxable Value as established by the Board of Review:

715243

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

1082236

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

541118

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

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

ORLENE HAWKS

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/ Sarah R. Belloli

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050884560702

Supporting Waiver Documents:

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

C & C Rinke LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000804

Township Of Bruce, 

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: June 16, 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 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND 

REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

C & C RINKE LLC, 

Petitioner(s) 

v 

Bruce Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

26- 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: 27-01-36-226-010 

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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 301 Industrial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

 

 

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

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

Page 2

MTT Docket No. 26- 

Page 2 of 4 

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): 

N/A 

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): 

N/A 

10. The property or properties at issue are located in Macomb County. The property’s address is: 

110 MC LEAN DR, ROMEO, MI 48065 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Bruce Township 

12. Petitioner’s legal residence or principal office address is: 

14889 33 MILE RD, ROMEO, MI 48065 

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 ______ 

14. The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 26- 

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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,592,000 

$796,000 

$715,243 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,082,236 

$541,118 

$541,118 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$509,764 

$254,882 

$174,125 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

C & C RINKE LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

22

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.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]

110 MC LEAN DR

Romeo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48065

Taxing Authority (City or Township)

Township Of Bruce (MACOMB) 

County

Macomb

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:

27-01-36-226-010

Classification of Property: Real (check one)

Industrial (check one)

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

796000

Current Taxable Value as established by the Board of Review:

715243

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

1082236

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

541118

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

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

ORLENE HAWKS

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/ Sarah R. Belloli

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26050884560702

Supporting Waiver Documents:

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.