Dicastal North America, Inc. Petitioner Vs. City Of Greenville Respondent, Michigan Department Of Treasury Intervening 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 SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Dicastal North America, Inc.,

Petitioner,

v

 

 

City Of Greenville,Michigan 

Department of Treasury,

Respondent.

 MTT Docket No. 26-000570

Please be advised that 26-000570 has been placed on a two-week Prehearing General 

Call commencing September 01, 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covered by the order will not be published.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.

Page 2

MTT Docket No. 26-000570

Page 2 of 3

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

website for more information.

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 May 5, 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 May 5, 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 

May 5, 2027, 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

Page 3

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DICASTAL NORTH AMERICA, INC., 

 

 

Petitioner, 

 

 

 

 

 

 

v 

 

 

 

 

 

 

MTT Docket No. 26-000570-TT 

 

 

 

 

 

 

 

 

 

CITY OF GREENVILLE, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT 

OF TREASURY, 

 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

 

Christian E. Meyer (P56037) 

Warner Norcross & Judd 

Attorney for Petitioner 

150 Ottawa NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov

_____________________________________________________________________________/ 

THE MICHIGAN DEPARTMENT OF TREASURY’S 

MOTION TO INTERVENE IN DOCKET NO. 26-000570-TT

Page 2

2 

The Michigan Department of Treasury (Treasury), through its counsel, 

Assistant Attorneys General B. Thomas Golden, Adam M. Roose, and Jessica L. 

Rundle, pursuant to MCL 205.744(1), TTR 229(7), TTR 231, and MCR 2.209, 

requests that this Honorable Tribunal allow Treasury to intervene in Docket No. 

26-000570-TT. Treasury states the following in support of its motion: 

1. 

The Michigan Department of Treasury is a principal department of the 

State of Michigan charged with the receipt and disbursement of the State Education 

Tax as well as control over the State School Aid Fund. 

2. 

MTT Docket No. 26-000570-TT involves Petitioner’s appeal to the 

Tribunal of the City’s determination of the subject properties’ true cash, assessed, 

and taxable values for the 2026 tax year. Petitioner is seeking a substantial 

reduction of the above-referenced values. 

3. 

The Tribunal previously granted Treasury’s motion to intervene in 

Docket Nos. 21-003765, 23-002113, 24-001126, 24-003060, and 25-000819, involving 

the same parcels as this matter. 

4. 

MCL 205.744(1) provides that the Tribunal “may permit the 

intervention or impleading of any governmental unit which receives tax funds from 

the petitioner who is making the appeal.” Treasury will receive tax funds from 

Petitioner. If Treasury is not allowed to intervene in the above-captioned matter, 

those tax funds could be substantially reduced.

Page 3

3 

5. 

The State of Michigan, through its Department of Treasury, has a 

monetary interest in this matter. Treasury’s request is appropriate and consistent 

with MCL 205.744(1), TTR 229(7), TTR 231, and MCR 2.209. 

6. 

Treasury’s inclusion as an intervenor will not harm the progress of the 

case or otherwise delay the Tribunal’s docket. In fact, Treasury’s participation may 

facilitate a more efficient conclusion to this case. 

7. 

As required by MCR 2.209(C), the Michigan Department of Treasury 

attaches its responsive pleading in MTT Docket No. 26-000570-TT. 

RELIEF REQUESTED 

The Michigan Department of Treasury respectfully requests that this 

Honorable Tribunal grant its Motion to Intervene in MTT Docket No. 26-000570-

TT. 

Respectfully Submitted, 

 

/s/ B. Thomas Golden 

 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov 

 

Dated: September 25, 2026

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DICASTAL NORTH AMERICA, INC., 

 

 

 

 

Petitioner, 

 

 

 

 

 

MTT Docket No. 26-000570-TT 

v 

CITY OF GREENVILLE, 

Respondent, 

and 

MICHIGAN DEPARTMENT OF 

TREASURY, 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

Christian E. Meyer (P56037) 

Warner Norcross & Judd 

Attorney for Petitioner 

150 Ottawa NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

cmeyer@wnj.com 

 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov

_____________________________________________________________________________/ 

 

PROOF OF SERVICE

Page 2

2 

Michelle Moore states that on this 25th day of September 2026, I served The 

Michigan Department of Treasury’s Motion to Intervene in Docket No. 26-000570-TT, 

Intervenor-Respondent Michigan Department of Treasury’s Answer to Petition, 

along with a copy of this Proof of Service upon the following: 

Christian E. Meyer 

Warner Norcross & Judd 

150 Ottawa NW, Suite 1500 

Grand Rapids, MI 49503 

Laura M. Hallahan 

Seth A. O’Loughlin 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

by depositing the same in a receptacle of the United States Post Office in the City of 

Lansing, Michigan, enclosed in an envelope, plainly addressed, bearing postage 

fully prepaid. 

I declare that the above statement is true to the best of my knowledge, 

information, and belief. 

/s/ Michelle Moore 

Michelle Moore, Legal Secretary

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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: 26-000570

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

Party Filing Document 

Other

Files

Document Type: Motion to Intervene

Attachment File Name: Motion to Intervene - Dicastal v Greenille (2026) -9.25.26

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Dicastal 2026 (Answer and Mtn to Intervene - 9.25.26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DICASTAL NORTH AMERICA, INC., 

 

 

 

Petitioner, 

 

 

 

 

 

v 

 

 

 

 

 

 

 

 MTT Docket No. 26-000570-TT 

 

CITY OF GREENVILLE, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT OF TREASURY, 

 

 

Intervenor-Respondent. 

 

_____________________________________________________________________________/

 

Christian E. Meyer (P56037) 

Warner Norcross & Judd 

Attorney for Petitioner 

150 Ottawa NW, Suite 1500 

Grand Rapids, MI 49503 

(616)752-2423 

cmeyer@wnj.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

B. Thomas Golden (P70822) 

Adam M. Roose (P68893) 

Jessica L. Rundle (P83788) 

Assistant Attorneys General 

Revenue and Tax Division 

Attorneys for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

roosea2@michigan.gov 

rundlej1@michigan.gov

_____________________________________________________________________________/ 

 

INTERVENOR-RESPONDENT MICHIGAN DEPARTMENT OF 

TREASURY’S ANSWER TO PETITION

Page 2

2 

The Michigan Department of Treasury (Treasury), through its counsel, 

Assistant Attorneys General B. Thomas Golden, Adam M. Roose, and Jessica L. 

Rundle, states for its Response to the Petition as follows: 

1. 

Treasury admits the allegations in paragraph 1. 

2. 

Treasury admits the allegations in paragraph 2. 

3. 

Treasury admits the allegations in paragraph 3. 

4. 

No answer is required as no claims are made. 

5. 

No answer is required as no claims are made. 

6. 

Treasury admits that Petitioner has identified the classification of the 

subject parcels in paragraph 6, as identified on Multiple Parcel Petition 

paragraph 1. 

7. 

No answer is required as no claims are made. 

8. 

Treasury neither admits nor denies the allegations of paragraph 8 

because the statute cited by Petitioner speaks for itself. 

9. 

No answer is required as no claims are made. 

10. 

Treasury admits the allegations in paragraph 10. 

11. 

Treasury admits the allegations in paragraph 11. 

12. 

Treasury neither admits nor denies the allegations of paragraph 12 

because Treasury lacks knowledge or information sufficient to form a 

belief as to the truth of the matter asserted and leaves Petitioner to its 

proofs. 

13. 

Treasury admits the allegations in paragraph 13.

Page 3

3 

14. 

Treasury admits the allegations in paragraph 14. 

15. 

No answer is required as no claims are made. 

16. 

Treasury admits the allegations of paragraph 16, as identified on Multiple 

Parcel Petition Form paragraph 2. 

17. 

Treasury admits that Petitioner has identified its value contentions in 

paragraph 17, as identified on Multiple Parcel Petition Form paragraph 3, 

but denies that its value contentions are supported by fact or law. 

18. 

Treasury admits that Petitioner has identified the values in dispute in 

paragraph 18, as identified on Multiple Parcel Petition Form paragraph 4. 

19. 

Treasury neither admits nor denies the allegations of paragraph 19, as no 

response is required. 

20. 

Treasury neither admits nor denies the allegations of paragraph 20 

because Treasury lacks knowledge or information sufficient to form a 

belief as to the truth of the matter asserted and leaves Petitioner to its 

proofs. 

21. 

Treasury denies the allegations in paragraph 21 as untrue. 

22. 

Treasury denies the allegations in paragraph 22 as untrue. 

23. 

Treasury neither admits nor denies the allegations of paragraph 19, as no 

response is required.

Page 4

4 

In response to the Multiple Parcel Petition Form, Treasury: 

1. 

Treasury admits the allegations in paragraph 1. 

2. 

Treasury admits the allegations in paragraph 2. 

3. 

Treasury admits that Petitioner has stated its value contentions in 

paragraph 3 but denies that its value contentions are supported by fact or 

law. 

4. 

Treasury admits that the difference in values listed in paragraph 4 

accurately reflect the difference between the values listed in paragraphs 2 

and 3. 

WHEREFORE, proposed Intervenor-Respondent Michigan Department of 

Treasury asks that this Tribunal deny Petitioner’s requested relief, affirm the 

assessments as lawfully determined by

Page 5

5

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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. 26-000570

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Michigan Department of Treasury (MDT)

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

B. Thomas

M.I.

Last Name

Golden

Firm Name (if any)

Michigan Department of Treasury

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

P.O. Box 30754

City or Town

Lansing

State

 Michigan

ZIP Code

48909

Telephone Number

517-335-7584

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

goldent2@michigan.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

B. Thomas Golden

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DICASTAL NORTH AMERICA, INC., 

 

 

 

Petitioner, 

 

v 

 

CITY OF GREENVILLE, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-000570 

 

 

 

_____________________________________________________________________________/ 

 

CHRISTIAN E. MEYER (P56037) 

WARNER NORCROSS + JUDD LLP 

Attorney for Petitioner 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

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 City of Greenville, by and through its attorneys, Hallahan & Associates, 

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

1. 

Respondent acknowledges Petitioner has identified the following three parcels to 

be at issue: 

59-052-693-035-20 

59-052-910-142-00 

59-052-910-143-00 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Upon information and belief, Respondent admits the allegations in Paragraph 3.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

4. 

Respondent neither admits nor denies the allegations inferred from Paragraph 4 as 

no claim is made. 

 

5. 

Respondent admits no parcels of personal property have been identified as under 

appeal. 

 

6. 

Respondent admits the allegations in Paragraph 6 and the multiple parcel petition 

form regarding the classification of the parcels at issue. 

 

7. 

Respondent admits that no March Board protest was made. 

 

8. 

Respondent neither admits nor denies the necessity of a March Board of Review 

protest as the General Property Tax Act speaks for itself. 

 

9. 

Respondent neither admits nor denies the timeliness of Petitioner’s appeal as 

Petitioner’s Petition and the General Property Tax Act speak for themselves. 

 

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’s belief as to an issue with the 2026 tax year 

but denies any issue with said year. 

 

15. 

Respondent admits that the 2026 tax year is the only tax year that has been 

identified as under appeal. 

 

16. 

The values for the identified parcels established by Respondent’s Board of 

Review for the 2026 tax year are: 

 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

59-052-693-035-20 

$7,296,400 

$3,648,200 

$3,648,200 

59-052-910-142-00 

$1,618,200 

$809,100 

$809,100 

59-052-910-143-00 

$32,395,400 

$16,197,700 

$16,197,700

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

17. 

Respondent contends that the values for the identified parcels for the 2026 tax 

year are: 

 

Parcel No. 

True Cash Value 

State Equalized Value 

Taxable Value 

59-052-693-035-20 

$7,296,400 

$3,648,200 

$3,648,200 

59-052-910-142-00 

$1,618,200 

$809,100 

$809,100 

59-052-910-143-00 

$32,395,400 

$16,197,700 

$16,197,700 

 

18. 

The values in dispute for the identified parcels relative to the 2026 tax year are: 

Parcel No. 

True Cash Value 

State Equalized Value 

Taxable Value 

59-052-693-035-20 

$0 

$0 

$0 

59-052-910-142-00 

$0 

$0 

$0 

59-052-910-143-00 

$0 

$0 

$0 

 

19. 

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

Petitioner’s amounts do not reflect the accurate valuations for this property. Furthermore, the 

assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed 

the percentage for true cash value permitted by law, were correctly determined and are based 

upon correct application of proper principles, and the values and Respondent’s mode of 

assessment are non-discriminatory and

Page 4

Entire

Page 5

Entire

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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. 26-000570

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Greenville (MONTCALM)

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

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

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

248-731-3089

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: 

/s/Kelsea M. Melcher

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________ 

DICASTAL NORTH AMERICA INC., 

Petitioner, 

v 

CITY OF GREENVILLE, 

Respondent. 

/ 

MTT Docket No. 26-000570 

Property Parcel Nos.: 59-052-693-035-

20, 59-052-910-142-00, and 59-052-

910-143-00 

Thomas M. Amon (P72351) 

Christian E. Meyer (P56037) 

WARNER NORCROSS + JUDD LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, MI 49503 

(616) 752-2423 

tamon@wnj.com 

cmeyer@wnj.coms

Attorneys for Petitioners

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

HALLAHAN & ASSOCIATES, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com; 

soloughlin@hallahanlaw.com 

Attorneys for Respondent

/ 

PROOF OF SERVICE 

Lynn D. Philp states that she is an employee of Warner Norcross + Judd LLP and that on 

June 30, 2026, she served a copy of ENTIRE TRIBUNAL PROPERTY TAX PETITION, 

NOTICE OF DOCKET NUMBER, and a copy of this PROOF OF SERVICE to the following: 

Via certified mail to 

Michael L. Beach, MAAO Assessor 

City of Greenville 

411 S Lafayette St 

Greenville MI 48838 

Krissi Brott, City Clerk 

City of Greenville 

411 S Lafayette St 

Greenville MI 48838

Page 2

Via first class mail to: 

Deb Ballard, Director 

Montcalm County Equalization 

P.O. Box 368 

Stanton MI 48888 

Kristen Millard 

Montcalm County Clerk 

639 N State Street 

Stanton MI 48888 

Maureen Wolverton, Secretary 

Greenville Public Schools 

1414 Chase Street 

Greenville MI 48838 

Michigan Department of Treasury 

Attn: Rachael Eubanks, Treasurer 

430 West Allegan 

Lansing MI 48922 

Lynn D. Philp 

34478456-1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000570

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service (Entire Tribunal Property Tax Petition _ Notice of 

(34478456.1)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dicastal North America, Inc. 

Petitioner(s) 

i 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Greenville 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: See Multiple Parcel Petition Form. 

(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? 

X 

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.) Not applicable. 

5. 

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

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

Not applicable. 

6. 

The property identified above is classified as See Multiple Parcel Petition Form. 

7. 

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

to Respondent's 

March 

July 

December Board of Review. Not applicable. 

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): 

*Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessment to the local March 

Board of Review. MCL 735a(4)(a) and (c). 

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): 

Not applicable. 

The property or properties at issue are located in Montcalm 

County. The 

property or properties’ address is: 

1 Dicastal Way 

Greenville, Michigan 48838 

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

local governmental unit): City of Greenville 

Petitioner's legal residence or principal office address is: 

Dicastal North America, Inc., a Michigan corporation 

1 Dicastal Way 

Greenville, Michigan 48838 

(616) 619-7508 

mlewis@dicastalna.com 

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 

X No 

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: 2026

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): 

Not applicable. 

16. 

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

Board of Review are: see Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

17. 

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

See Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

18. 

The values in dispute for the property identified above are: 

See Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

19.

Page 4

MTT

Page 5

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

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

Dicastal North America, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000570

City Of Greenville, 

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: May 27, 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dicastal North America, Inc. 

Petitioner(s) 

i 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Greenville 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: See Multiple Parcel Petition Form. 

(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? 

X 

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.) Not applicable. 

5. 

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

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

Not applicable. 

6. 

The property identified above is classified as See Multiple Parcel Petition Form. 

7. 

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

to Respondent's 

March 

July 

December Board of Review. Not applicable. 

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): 

*Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessment to the local March 

Board of Review. MCL 735a(4)(a) and (c). 

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): 

Not applicable. 

The property or properties at issue are located in Montcalm 

County. The 

property or properties’ address is: 

1 Dicastal Way 

Greenville, Michigan 48838 

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

local governmental unit): City of Greenville 

Petitioner's legal residence or principal office address is: 

Dicastal North America, Inc., a Michigan corporation 

1 Dicastal Way 

Greenville, Michigan 48838 

(616) 619-7508 

mlewis@dicastalna.com 

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 

X No 

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: 2026

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): 

Not applicable. 

16. 

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

Board of Review are: see Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

17. 

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

See Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

18. 

The values in dispute for the property identified above are: 

See Multiple Parcel Petition Form 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

19.

Page 4

MTT

Page 5

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

Dicastal North America, Inc.

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

1 Dicastal Way

City or Town

Greenville

State

Michigan

ZIP Code

48838

Telephone Number

6166197508

Fax Number

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

mlewis@dicastalna.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Christian

M.I.

E

Last Name

Meyer

Firm Name (if any)

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

1500 Warner Building

150 Ottawa Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503

Telephone Number

616-752-2423

Fax Number

616-222-2423

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

cmeyer@wnj.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?3

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

1 Dicastal Way

Greenville

Michigan

48838

Taxing Authority (City or Township)

City Of Greenville (MONTCALM)

County

Montcalm

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

(*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:

59-052-693-035-20

Classification of Property: Real 

Industrial

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

3648200

Current Taxable Value as established by the Board of Review:

3648200

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

5169780

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

2584890

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

2584890

Parcel Number:

59-052-910-142-00

Classification of Property: Real 

Industrial

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

809100

Current Taxable Value as established by the Board of Review:

809100

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

852390

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

426195

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

426195

Parcel Number:

59-052-910-143-00

Classification of Property: Real 

Industrial

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

16197700

Current Taxable Value as established by the Board of Review:

16197700

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

17077830

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

8538915

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

8538915

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

Page 4

STATE OF

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