Clinton 21510 Mp Rk6 LLC, Petitioner Vs. Township Of Clinton, 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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929

Township Of Clinton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929

Township Of Clinton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929

Township Of Clinton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 9, 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:

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CLINTON 21510 MP RK6, LLC,

Petitioner,

v

Docket No.

25-001929

CLINTON CHARTER TOWNSHIP,

Respondent.

 

STIPULATION FOR VOLUNTARY WITHDRAWAL 

 

NOW COME the Petitioner and Respondent, by and through their respective 

representatives and counsels, and stipulate to the voluntary withdrawal of the above captioned 

assessment appeal, without costs to either party. 

Both parties respectfully request that the Michigan Tax Tribunal issue an Order of 

Withdrawal in this matter. 

Respectfully Submitted, 

/s/ Huan Cassioppi Tran

/s/ Laura M. Hallahan

By: Huan Cassioppi Tran

By: LAURA M. HALLAHAN (P42101)

FLANAGAN | BILTON, LLC

HALLAHAN & ASSOCIATES, P.C.

Representatives for Petitioner

Attorneys for Respondent

1 N LaSalle Street, Suite 2100

1750 S Telegraph Road, Suite 202

Chicago IL 60602

Bloomfield Hills, MI 48302

(312) 782-5000

(248) 731-3089

Date:

6/9/2026

Date:

6/9/2026

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

1 of 1

Docket #: 25-001929

Party Filing Document

Party Filing Document: 

 Joint

 Joint

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

CLINTON 21510 MP RK®6. LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-001929 

CLINTON CHARTER TOWNSHIP 

, 

Respondent(s) 

PROOF OF SERVICE 

JENNY POLENISIAK 

states that on 

__06/02/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

MOTION FOR LEAVE 

served a copy of the TO AMEND PETITION 

relative to the above-captioned matter upon: 

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

1. Attorneys for Respondent: Laura M. Hallahan, Seth O'loughlin, Kelsea M. Melcher 

Hallahan & Associate, P.C. 1750 S Telegraph Rd, Suite 202 Bloomfield Hills, MI 48302 

2. Elizabeth Schwartz, Township of Clinton Assessor 40700 Romeo Plank Road 

Clinton Township, MI 48038 

ofa 

[Signatufe of pérson who is serving/mailing copy] 

Jenny Polenisiak 

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

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 

N GRAND RIVER AVE, LANSING, MI 48906

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

1 of 1

Docket #: 25-001929

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929 

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Amend Subsequent Tax Year 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.1 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: May 29, 2026

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 225(7) and 227(12).

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929 

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Amend Subsequent Tax Year 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.2 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: May 29, 2026

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 See TTR 225(7) and 227(12).

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001929 

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Amend Subsequent Tax Year 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.3 As such, the document

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

CLINTON 21510 MP RK6 LLC 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 25-001929 

TOWNSHIP OF CLINTON, 

Respondent. 

/ 

Huan Cassioppi Tran 

Elizabeth Schwartz 

FLANAGAN 

| BILTON LLC 

Township of Clinton Assessor 

Petitioner’s Representatives 

1 N LaSalle Street, Suite 2100 

40700 Romeo Plank Road 

Chicago, IL 60602 

Clinton Township, MI 48038 

(312) 782-5000 

MOTION FOR LEAVE TO AMEND PETITION 

NOW COMES Petitioner, CLINTON 21510 MP RK6 LLC, by and through its 

representatives, Huan Cassioppi Tran and Flanagan 

| Bilton LLC, pursuant to TTR 

205.1225, respectfully requests that this Tribunal grant Petitioner leave to amend 

its petition to include the tax year 2026. In furtherance of this request, Petitioner 

states as follows: 

1. 

In 2026, an unlawful assessment was made against the same property 

while the instant matter was pending before this Honorable Tribunal. 

2. 

The values for the property identified above as established by 

Respondent’s Board of Review are: 

Tax 

Parcel No: 

True Cash Value 

Assessed 

Taxable 

Year 

Value 

Value 

2026 

|16-11-15-452-013 

$26,182,600 

$13,091,300 

| $11,858,551

Page 2

Entire Tribunal Motion to Amend 

Page 2 of 2 

3. 

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

Tax 

Parcel No: 

True Cash 

State Equalized 

| Taxable Value 

Year 

Value 

Value 

2026 

| 16-11-15-452- 

$17,500,000 

| $8,700,000 

$8,700,000 

013 

4. 

The values in dispute for the property identified above are: 

Tax 

Parcel No: 

True Cash 

State Equalized Value | Taxable 

Year 

Value 

Value 

2026 

16-11-15-452- | $8,682,600 

$4,391,300 

$3,158,551 

013 

5. 

Petitioner requests the following relief in this amendment (attach additional 

page if necessary): Determine the correct true cash value and lawfully assess 

the property in accordance with Michigan law. 

6. 

Petitioner, pursuant to MCL 205.737(4), joins all the claims for a 

determination of the property’s taxable value, state equalized value, and for 

a refund of payments, if any based on the 2026 unlawful assessment. 

WHEREFORE, Petitioner respectfully requests that this Honorable Tribunal grant 

it leave to amend the petition to include the 2026 tax year. 

Signature of/Petiti 

*s:Authorized Representative or, if none, Petitioner: 

= 7 

Address: 

Telephone Number: 312-540-5637 

Date: 05/26/2026 

1 N Lasalle St Ste 2100 Chicago IL 60602

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

1 of 1

Docket #: 25-001929

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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

OF PROCEDURE

Clinton 21510 MP RK6 LLC,

Petitioner,

v

 

 

Township Of Clinton,

Respondent.

 MTT Docket No. 25-001929

Please be advised that 25-001929 has been placed on a two-week Prehearing General 

Call commencing December 01, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-001929

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by August 4, 2026. Valuation disclosures will not be admitted into evidence 

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

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

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

Statements by August 4, 2026. Witnesses, with the exception of rebuttal witnesses, will 

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

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

of good cause by the Tribunal.

Page 3

MT

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

CLINTON 21510 MP RK6, LLC, 

 

 

 

Petitioner, 

 

v 

 

CLINTON CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

Docket No. 25-001929 

 

 

 

_____________________________________________________________________________/ 

 

HUAN CASS OPP TRAN 

Representative for Petitioner 

1 N Lasalle Street, Suite 2100 

Chicago, IL 60602 

(312) 540-5637 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, Clinton Township, by and through its attorneys, Hallahan & Associates, 

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

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 for the 

reason that no allegations are set forth and, thus, no responsive pleading is required.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

4. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

5. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

6. Respondent admits the allegations in Paragraph 6. 

 

7. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

8. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

9. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

10. Respondent admits the allegations in Paragraph 10. 

 

11. Respondent admits the allegations in Paragraph 11. 

 

12. Respondent lacks the information and knowledge necessary to respond to the truth of 

the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

 

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

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

 

14. Respondent acknowledges Petitioner identification of the 2025 tax year as being at 

issue but denies an issue with the identified tax year. 

 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

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

Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$25,023,600 

$12,511,800 

$11,546,788 

 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$25,023,600 

$12,511,800 

$11,546,788 

 

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

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

19. Petitioner is not entitled to the relief requested in Paragraph 19 for the reason that 

Petitioner’s contentions of value do not

Page 4

Enti

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 - Respondent

MOAHR DOCKET NO. 25-001929

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Clinton (MACOMB)

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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

CLINTON 21510 MP RK6 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001929 

CLINTON CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

JENNY POLENISIAK 

states that on 06/05/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

ATTN: JAMES ELROD 

40700 ROMEO PLANK RD 

TRACKING#: 9402-6091-0515-6627-5565-53 

CLINTON TOWNSHIP, MI 48038 

2. 

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

ATTN: KIM MELTZER 

40700 ROMEO PLANK RD 

TRACKING#: 9402-6091-0515-6627-5572-46 

CLINTON TOWNSHIP, MI 48038 

3. 

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

ATTN: KRISTEN SIELOFF 

1 S MAIN ST, 6TH FLOOR 

TRACKING #: 9402-6091-0515-6627-5581-75 

MOUNT CLEMENS, MI 48043 

4. 

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

ATTN: ANTHONY FORLINI 

40 N MAIN ST 

TRACKING #: 9402-6091-0515-6627-5597-38 

MOUNT CLEMENS, MI 48043 

5. 

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

ATTN: DENISE AQUINO 

19120 CASS AVE 

TRACKING#: 9402-6091-0515-6627-5604-99 

CLINTON TOWNSHIP, MI 48038 

6. 

State Treasurer (via first class mail): TRACKING#: 9402-6091-0515-6627-5618-54 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

JENNY POLENISIAK 

n who is serving/mailing copy] 

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

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

TRACKING#: 9402-6091-0515-6627-5565-53

TRACKING#: 9402-6091-0515-6627-5618-54

TRACKING#: 9402-6091-0515-6627-5604-99

TRACKING #: 9402-6091-0515-6627-5597-38

TRACKING #: 9402-6091-0515-6627-5581-75

TRACKING#: 9402-6091-0515-6627-5572-46

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

CLINTON 21510 MP RK8, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

Cinton Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 16-11-15-452-013 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real ___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? x__ Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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

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

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

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in MACOMB 

County. The 

property or properties’ address is: 

21510 HARRINGTON ST 

CLINTON TOWNSHIP, MI 48036 

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

local governmental unit): 

Petitioner's legal residence or principal office address is: 

40600 ANN ARBOR RD E STE 201 

SUITE 2A 

PLYMOUTH, NJ 48170 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

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

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

25,023,600 

12,511,800 

11,546,788 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

17,516,520 

8,758,260 

8,758,260 

18. 

The values in dispute for

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

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

Clinton 21510 MP RK6 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001929

Township Of Clinton, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 31, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

CLINTON 21510 MP RK8, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

Cinton Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 16-11-15-452-013 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real ___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? x__ Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as COMMERCIAL 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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

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

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

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in MACOMB 

County. The 

property or properties’ address is: 

21510 HARRINGTON ST 

CLINTON TOWNSHIP, MI 48036 

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

local governmental unit): 

Petitioner's legal residence or principal office address is: 

40600 ANN ARBOR RD E STE 201 

SUITE 2A 

PLYMOUTH, NJ 48170 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

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

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

25,023,600 

12,511,800 

11,546,788 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

17,516,520 

8,758,260 

8,758,260 

18. 

The values in dispute for

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

First Name/Company Name

M.I.

Last Name

CLINTON 21510 MP RK6

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

800 W MADISON

City or Town

CHICAGO

State

Illinois

ZIP Code

60607

Telephone Number

312-782-5000

Fax Number

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

HUAN@FBTAX.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Huan

M.I.

Last Name

Cassioppi Tran

Firm Name (if any)

FLANAGAN BILTON LLC 

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

1 N LaSalle Street

Suite 2100

City or Town

Chicago

State

Illinois

ZIP Code

60602

Telephone Number

312-782-5000

Fax Number

312-565-0821

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

susan.chun@fbtax.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

21510 HARRINGTON ST

CLINTON TOWNSHIP

Michigan

Taxing Authority (City or Township)

Township Of Clinton (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

16-11-15-452-013

Classification of Property: Real 

Commercial

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

12511800

Current Taxable Value as established by the Board of Review:

11546788

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

17516520

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

8758260

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

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.