Comerica Bank, Petitioner Vs. Township Of Blackman, 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

Comerica Bank, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001847

Township Of Blackman,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-001847

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: August 14, 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

Comerica Bank, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001847

Township Of Blackman,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the

Page 4

M

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

Comerica Bank,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001847

Township Of Blackman,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk

Entered: August 3, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Comerica Bank,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001847

Township Of Blackman,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk

Entered: August 3, 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

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

July 31, 2026 

Michigan Tax Tribunal 

611 W. Ottawa 

P.O. Box 30232 

Lansing, MI 48909 

MTT Docket No. 25-001847-TT 

Comerica Bank, Petitioner 

v 

Township of Blackman, Respondent 

Dear Honorable Tax Tribunal: 

Enclosed for filing are the following documents with respect to the above referenced cause: 

1. A Motion to Withdraw the 2025 Petition for the Township of Blackman; and

2. A Proof of Service indicating that a copy of the Motion to Withdraw was served on the

appropriate parties.

Respectfully submitted, 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue, Suite 1810 

Cleveland, OH 44114

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATOR AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

Petitioner, 

v 

 MTT Docket No. 25-001847-TT 

Township of Blackman, 

Respondent, 

MOTION TO WITHDRAW PETITION 

NOW COMES Petitioner, Comerica Bank, and requests the Tribunal to withdraw the 2025 

Petition for the Township of Blackman. 

Wherefore, Petitioner requests the Tribunal to withdraw the above captioned appeal. 

____________________________ 

Respectfully submitted, 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue E., Suite 1810 

Cleveland, OH 44114 

216.685.9448 

Date: July 31, 2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATOR AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

 Petitioner, 

v 

 MTT Docket No. 25-001847-TT 

Township of Blackman, 

Respondent, 

PROOF OF SERVICE 

I, Mark McMerrell, deposes and says that on July 31, 2026, a copy of the Motion relative to 

the above-captioned matter was served by electronic mail upon: 

Via Electronic Mail 

1. Eric White, Attorney for Respondent -White, Hotchkiss & Falahee, PLLC,

eric@whiteandhotckhiss.com.

/s/ Mark T. McMerrell 

________________________ 

Mark T. McMerrell 

600 Superior Avenue. E., Suite 1810 

Cleveland, OH 44114 

Date: July 31, 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

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: 25-001847

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Comerica v Blackman Township - 2025 Motion to Withdraw

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

July 31, 2026 

Michigan Tax Tribunal 

611 W. Ottawa 

P.O. Box 30232 

Lansing, MI 48909 

MTT Docket No. 25-001847-TT 

Comerica Bank, Petitioner 

v 

Township of Blackman, Respondent 

Dear Honorable Tax Tribunal: 

Enclosed for filing are the following documents with respect to the above referenced cause: 

1. A Motion to Withdraw the 2025 Petition for the Township of Blackman; and

2. A Proof of Service indicating that a copy of the Motion to Withdraw was served on the

appropriate parties.

Respectfully submitted, 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue, Suite 1810 

Cleveland, OH 44114

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATOR AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

Petitioner, 

v 

 MTT Docket No. 25-001847-TT 

Township of Blackman, 

Respondent, 

MOTION TO WITHDRAW PETITION 

NOW COMES Petitioner, Comerica Bank, and requests the Tribunal to withdraw the 2025 

Petition for the Township of Blackman. 

Wherefore, Petitioner requests the Tribunal to withdraw the above captioned appeal. 

____________________________ 

Respectfully submitted, 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue E., Suite 1810 

Cleveland, OH 44114 

216.685.9448 

Date: July 31, 2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATOR AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

 Petitioner, 

v 

 MTT Docket No. 25-001847-TT 

Township of Blackman, 

Respondent, 

PROOF OF SERVICE 

I, Mark McMerrell, deposes and says that on July 31, 2026, a copy of the Motion relative to 

the above-captioned matter was served by electronic mail upon: 

Via Electronic Mail 

1. Eric White, Attorney for Respondent -White, Hotchkiss & Falahee, PLLC,

eric@whiteandhotckhiss.com.

/s/ Mark T. McMerrell 

________________________ 

Mark T. McMerrell 

600 Superior Avenue. E., Suite 1810 

Cleveland, OH 44114 

Date: July 31, 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

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: 25-001847

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Comerica v Blackman Township - 2025 Motion to Withdraw

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

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

Comerica Bank,

Petitioner,

v

 

 

Township Of Blackman,

Respondent.

 MTT Docket No. 25-001847

Please be advised that 25-001847 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. 25-001847

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. 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 

August 4, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

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

December 1, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure”

Page 3

MTT

Page 4

STATE

Page 5

MT

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Page 1

August 27, 2025 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

MTT Docket No. 25-001847-TT 

Comerica Bank, Petitioner, 

v 

Township of Blackman, Respondent. 

Dear Honorable Tribunal 

Enclosed for filing, with regards to the above referenced docket number, please find: 

1. 

A Proof of Service indicating that a copy of the Petition was served on the appropriate 

parties. 

If you should have any questions or concerns, please contact me at 216.685.9448. 

Respectfully Submitted 

Ryan, LLC 

/s/ Mark T. McMerrell 

Mark T. McMerrell 

Petitioner’s Representative 

600 Superior Avenue E, Suite 1810 

Cleveland, OH 44114 

216.685.9448

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

Petitioner, 

MTT Docket No. 25-001847-TT 

. 

Township of Blackman, 

Respondent. 

PROOF OF SERVICE 

I, Janet Muchewicz, being duly sworn, deposes and says that on August 27, 2025, a copy of 

the Petition relative to the above-captioned matter, was served by U.S Postal Service upon: 

Certified Mail 

[— 

Blackman Charter Township Assessor, 1990 W. Parnall Road, Jackson, Michigan 49201 

2. 

Blackman Charter Township Clerk, 1990 W. Parnall Road, Jackson, Michigan 49201 

First Class Mail 

Jackson County Clerk, 312 S. Jackson Street, Jackson, Michigan 49201 

Jackson Public School District, 522 Wildwood Ave, Jackson, Michigan 49201 

Jackson County Equalization, 120 W. Michigan Avenue #2, Jackson, Michigan 49201 

State Treasurer, Michigan Department of Treasury, 430 W. Allegan, Lansing, Michigan 

48922 

ow 

ow

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Comerica Bank 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 25-001847 

Blackman Charter Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 38-000-08-426-017-00 

(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 x 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): 

N/A - No personal property is included in this appeal 

6. 

The property identified above is classified as 201 - Commercial Improved

Page 4

MTT Docket No. 25-001847 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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

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

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

N/A 

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 

The property or properties at issue are located in Jackson 

County. The 

property or properties’ address is: 

2815 E. Michigan Avenue 

Jackson, MI 49202 

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

local governmental unit): Blackman Charter Township 

Petitioner's legal residence or principal office address is: 

Comerica Bank 

1717 Main Street 

Dallas, Texas 75201 

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

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

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

dispute as to the value of an addition or loss? Yes No 

uniformity of the property or properties’ assessment

Page 5

MTT Docket No. 25-001847 

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 vears (attach additional page if necessary): 

N/A

Page 6

MTT

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Page 1

Eric C. White 

eric 

@whiteandhotchkiss.com 

Kenneth R. Hotchkiss 

ken @whiteandhotchkiss.com 

Michael K. Falahee 

White & Hotchkiss, PLLC 

michael @whiteandhotchkiss.com 

Attorneys at Law 

Matthew D. Hotchkiss 

matt@whiteandhotchkiss.com 

July 31, 2025 

Michigan Tax Tribunal 

Ottawa State Office Building 

P.O. Box 30232. 

611 W. Ottawa Street 

Lansing, Michigan 48913 

Re: 

Comerica Bank v Blackman Charter Township 

MTT Docket No.: 25-001847-TT 

Dear Sir/Madam: 

1000 Laurence Avenue 

Jackson, Michigan 49202 

Telephone 517.784.6250 

Facsimile §17.784.0011 

RECEIVED 

AUG 06 2025 

MICHIGAN TAX TRIBUNAL 

Please find enclosed an Answer to Entire Tribunal Property Tax Petition and Proof of 

Service in the above captioned matter. Please file these in accord with your usual 

manner. 

In the meantime, 

if you have any questions or concerns, please do not hesitate to 

contact me. 

Sincerely, 

White & Hotchkiss, PLLC 

Eric C. White

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Comerica Bank, 

Petitioner, 

v 

Blackman Charter Township, 

Respondent. 

Mark McMerrell 

Ryan, LLC 

Petitioner's Representative 

600 Superior Avenue E, Suite 1810 

Cleveland, OH 44114 

216-685-9448 

MTT Docket No. 25-001847-TT 

Eric C. White, P53527 

White & Hotchkiss, PLLC 

Attorney for Respondent 

1000 Laurence Avenue 

Jackson, Michigan 49202 

517-784-6250 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Blackman Charter Township, by and through its attorneys, White, Hotchkiss & 

Falahee, PLLC, states for its Answer as follows: 

1. 

This allegation is admitted as true.

Page 3

10. 

11. 

12. 

13. 

14. 

15. 

16. 

This allegation does not require a response. 

This allegation not require a response. 

This allegation is admitted as true. 

This allegation does not require a response. 

This allegation does not require a response. 

This allegation does not require a response. 

This allegation is admitted as true. 

This allegation is admitted as true. 

This allegation is admitted as true. 

This allegation is admitted as true. 

This allegation is admitted as true. 

This allegation does not require a response. 

This allegation is admitted as true.

Page 4

19. 

This allegation is a request for relief and as such does not require a response. 

20. 

This allegation is denied as untrue. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny the relief 

sought by the Petitioner. 

NN: 3A 

i=. 

Eric C. White, P53527 

White & Hotchkiss, PLLC 

Attorney for Respondent 

Dated:

Page 5

ABET, 

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Comerica Bank 

. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001847-TT 

Blackman Charter Township 

Respondent(s) 

PROOF OF SERVICE 

Maggie Gibney 

states that on 7-31-2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

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

Mark McMerrell, Ryan, LLC, 600 Superior Ave. E, Suite 1810, Cleveland, OH 44114 

ee ad ya 

[Signature ofbgrson who is-sgfving/mailing copy] 

Maggie Gibney 

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

Page 6

“ty 

White, Hotchkiss & Falahee, PLLC 

Attorneys at Law 

1000 Laurence Avenue 

Jackson, Michigan 49202 

Michigan Tax Tribunal 

Ottawa State Office Building 

P.O. Box 30232 

611 W. Ottawa Street 

Lansing, Michigan 48913 

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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 

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. 

 

 

 

 

Comerica Bank

TBD

Blackman Charter Township

38-000-08-426-017-00

x

x

N/A - No personal property is included in this appeal

201 - Commercial Improved

Page 2

MTT Docket No. _________________ 

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): 

 

 

 

 

 

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 ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

TBD

N/A

N/A

Jackson

2815 E. Michigan Avenue 

Jackson, MI 49202

Blackman Charter Township

Comerica Bank

1717 Main Street

Dallas, Texas 75201

X

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

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

19. 

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

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary):

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

Signature of Petitioner’s

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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

Comerica Bank, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001847

Township Of Blackman, 

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 25, 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

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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. 

 

 

 

 

Comerica Bank

TBD

Blackman Charter Township

38-000-08-426-017-00

x

x

N/A - No personal property is included in this appeal

201 - Commercial Improved

Page 2

MTT Docket No. _________________ 

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): 

 

 

 

 

 

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 ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

TBD

N/A

N/A

Jackson

2815 E. Michigan Avenue 

Jackson, MI 49202

Blackman Charter Township

Comerica Bank

1717 Main Street

Dallas, Texas 75201

X

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

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

19. 

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

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary):

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

Signature of Petitioner’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

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

Comerica Bank

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

1717 Main Street

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

3307014156

Fax Number

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

mark.mcmerrell@ryan.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Mark

M.I.

T

Last Name

McMerrell

Firm Name (if any)

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

127 Public Square Suite 2800

City or Town

Cleveland

State

Ohio

ZIP Code

44114

Telephone Number

216-685-9448

Fax Number

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

mark.mcmerrell@ryan.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]

2815 E. Michigan Avenue

Jackson

Michigan

49202

Taxing Authority (City or Township)

Township Of Blackman (JACKSON)

County

Jackson

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:

38-000-08-426-017-00

Classification of Property: Real 

Commercial

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

312250

Current Taxable Value as established by the Board of Review:

221089

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

250000

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

125000

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 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.

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/ Mark T McMerrell

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