Distro 10 Inc. Petitioner Vs. City Of Warren Respondent

Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY 

AFFAIRS MICHIGAN TAX TRIBUNAL 

 

 

DISTRO 10 INC., 

MTT Docket No. 26-000622 

 

Parcel Nos. 

12-99-02-217-200 

v. 

 

CITY OF WARREN, 

 

Respondent. 

 

ALAN SHAMOUN (P76992) 

 

 

LAURA M. HALLAHAN (P42101) 

JAMILA J GARMO (P85952) 

 

 

SETH A. O’LOUGHLIN (P80257) 

General Counsel 

 

 

 

 

KELSEA M. MELCHER (P85821) 

Attorneys for Petitioner 

 

 

 

HALLAHAN & ASSOCIATES, P.C. 

21445 Hoover Road 

 

 

 

Attorneys for Respondent 

Suite 101 

 

 

 

 

 

1750 S. Telegraph Road, Suite 202 

Warren, Michigan 48089 

 

 

 

Bloomfield Hills, MI 48302 

Direct: (248)808-5222 

 

 

 

(248)731-3089 

Email: alan@mgmt10.com 

 

NOTICE REGARDING NO VALUATION DISCLOSURE 

Petitioner, Distro 10, Inc., by and through counsel, hereby provides notice pursuant to the 

Michigan Tax Tribunal Rules that no valuation disclosure will be filed in this matter. 

Petitioner’s appeal concerns the taxable status of the Subject Personal Property and the 

Petitioner’s claim that the property qualifies for exemption as Eligible Manufacturing Personal 

Property (“EMPP”) under MCL 211.9m and MCL 211.9n. Because the issues in this appeal 

relate solely to exemption and classification—not valuation—a valuation disclosure is neither 

required nor applicable under the Tribunal’s rules. 

Petitioner reserves all rights to submit additional filings or documentation as may be 

appropriate under the Tribunal’s rules.

Page 2

2 

 

 

Respectfully submitted, Dated: July 7, 2026 

 

 

 

 

 

 

 

 

_____________________________ 

 

 

 

 

 

 

 

Alan Shamoun (P76992) 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089 

 

 

PROOF OF MAILING 

 

On the date below, I sent by electronic mail a copy of the foregoing Notice Regarding No 

Valuation Disclosure to: 

 

 

 

Laura M. Hallahan (lhallahan@hallahanlaw.com) 

 

 

Seth A. O’Loughlin (soloughlin@hallahanlaw.com) 

Kelsea M. Melcher (kmelcher@hallahanlaw.com) 

 

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

belief. 

 

 

 

_____________________________ 

 

 

 

 

Alan Shamoun (P76992) 

Dated: July 7, 2026

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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: 26-000622

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

Party Filing Document 

Petitioner

Files

Document Type: Notice of No Valuation Disclosure

Attachment File Name: Distro 10 - No Valuation Disclosure -Tax Tribunal

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

NOTICE OF MAY 17- 28, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Distro 10 Inc.,

Petitioner,

v

 

 

City Of Warren,

Respondent.

 MTT Docket No. 26-000622

Please be advised that 26-000622 has been placed on a two-week Prehearing General 

Call commencing May 17, 2027. Unless ordered otherwise, parties will be notified at 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-000622

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

Page 3

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC., 

MTT Docket No. 26-000622 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Proof of Service 

Alan Shamoun states that on June 9, 2026, he served a copy of Petitioner’s Petition, with the docket number 

relative to the above captioned matter upon the parties named in the attached list: 

jy 

AlafrShanfoun (P76992) 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Clerk 

City Of Warren 

One City Square 

Warren, MI 48093 

Assessor 

City of Warren 

One City Square 

Warren, MI 48093 

AND BY FIRST-CLASS UNITED STATES MAIL: 

Clerk 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Director Of Equalization 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Secretary Of School Board 

Warren Consolidated School District (Macomb) 

31300 Anita Drive 

Warren, MI 48093-1697 

State Treasurer 

Michigan Department Of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

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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: 26-000622

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: 

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC., 

MTT Docket No. 26-000622 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Proof of Service 

Alan Shamoun states that on June 9, 2026, he served a copy of Petitioner’s Petition, with the docket number 

relative to the above captioned matter upon the parties named in the attached list: 

jy 

AlafrShanfoun (P76992) 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Clerk 

City Of Warren 

One City Square 

Warren, MI 48093 

Assessor 

City of Warren 

One City Square 

Warren, MI 48093 

AND BY FIRST-CLASS UNITED STATES MAIL: 

Clerk 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Director Of Equalization 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Secretary Of School Board 

Warren Consolidated School District (Macomb) 

31300 Anita Drive 

Warren, MI 48093-1697 

State Treasurer 

Michigan Department Of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

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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: 26-000622

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: Tax Tribunal - Proof of Service - 6.9.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC., 

MTT Docket No. 26-000622 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Proof of Service 

Alan Shamoun states that on June 9, 2026, he served a copy of Petitioner’s Petition, with the docket number 

relative to the above captioned matter upon the parties named in the attached list: 

jy 

AlafrShanfoun (P76992) 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Clerk 

City Of Warren 

One City Square 

Warren, MI 48093 

Assessor 

City of Warren 

One City Square 

Warren, MI 48093 

AND BY FIRST-CLASS UNITED STATES MAIL: 

Clerk 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Director Of Equalization 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Secretary Of School Board 

Warren Consolidated School District (Macomb) 

31300 Anita Drive 

Warren, MI 48093-1697 

State Treasurer 

Michigan Department Of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

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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: 26-000622

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: Tax Tribunal - Proof of Service - 6.9.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

RECEIVED 

APR 232026 

MICHIGAN TAX TRIBUNALDISTRO 10, Inc. 

21445 Hoover Road 

Suite 302 

Warren, MI 48089 

April 16, 2026 

Tranlnfo:4606 

261146921 

04/22/26 

Department of Licensing and Regulatory Affairs 

Chit: 

3095 

Amt: $450.00 

Michigan Tax Tribunal 

ID: 

DISTRO 10 ING 

PO Box 30232 

Lansing, MI 48909 

RE: 

Balance of Payment of Filing Fee — Petition 

MTT Docket No. 2026-000622 - Distro 10, Inc. v. City of Warren 

Dear Michigan Tax Tribunal: 

I recently filed a petition on behalf of Distro 10, Inc. against the City of Warren for a change in classification 

for personal property tax. The Parcel Number at issue is 12-99-02-217-200. In submitting the application, 

the electronic filing system prompted for payment of only $150.00. However, since this matter is before the 

entire tribunal and due to the amount in controversy, the payment amount should have been for $600.00. 

In an effort to avoid an order of default judgment, please find the enclosed check in the amount of $450.00 

to address the remaining balance for the filing of the petition in this matter. If you should have any questions, 

please feel free to contact me via email or phone call using the information below. 

i 

Sincerely, 

yy 

Alan Shamoun 

General Counsel 

alan@mgmt10.com 

(248)808-5222

Page 2

DISTRO 10 

21445 Hoover Road 

Suite 302 

Warren, MI 48089 

GRAND RAPIDS MI 493 

18 APR 2026 PM 2 L 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

ii

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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

Distro 10 Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-000622

City Of Warren,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on May 27, 2026, holding Petitioner in default. The Tribunal 

erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

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

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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

Distro 10 Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000622

City Of Warren,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 27, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No. 26-000622

Page 2 of 2

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF

Page 4

MTT Docket

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC,, 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Tax Year 2026 Petition of Personal Property Classification 

Petitioner, Distro 

10, Inc. (“Petitioner”), by and through their General Counsel, Alan 

Shamoun and Jamila 

J. Garmo. for their Petition against Respondent, City of Warren, state as 

follows: 

Subject Personal Property 

1. 

Petitioner is a Michigan corporation.

Page 2

99-02-217-200, 

located 

at 21445 Hoover Road, 

Suite 

302, 

Warren, Michigan 48089 

(the 

“Subject Personal Property”). 

4. 

Petitioner 

is identified as the taxpayer on the assessment roll for the Subject 

Personal Property. 

5. 

Petitioner is a party in interest with respect to the taxable status and property tax 

assessment of the Subject Personal Property under MCL 205.735a(6). 

6. 

For tax year 2026, the Subject Personal Property was classified “Commercial 

Personal.” 

7. 

The Subject Personal Property was designed and presently used for industrial 

processing purposes. 

8. 

In particular, Petitioner's use of the Subject Personal Property is in a state and city 

licensed marijuana processing facility where raw plant products are processed and made into fully 

compliant finished products ready for sale for human consumption. 

9. 

Respondent, City of Warren (the “City”), 

is a city located in Macomb County, 

Michigan. 

General Allegations 

10. 

Petitioner, operates a cannabis processing facility operation at the Subject Real 

Property pursuant to sued medical and adult-use Licenses (AU-P-000416 & PR-000333), issued

Page 3

Michigan. 

12. 

In particular, the Subject Personal Property includes, for example, (i) a C1D1 and 

C1D2 extraction booths with extraction equipment using both Ethanol and Butane for marijuana 

extraction; (ii) cart filling machines to make marijuana vape carts; (iii) a number of marijuana 

injection machines which inject processed marijuana concentrates into marijuana flower pre- 

rolls; and (4) machinery to take raw marijuana flower and turn it into pre-rolls. 

13. 

The subject personal property is actually used in industrial processing operations. 

2026 Assessment Protest to the Board of Review and Jurisdiction 

14. 

On February 

13, 

2026, 

Petitioner timely 

filed 

the 

“Eligible Manufacturing 

Personal Property Tax Exemption Claim, Personal Property Statement and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property” (Form 5278) (Exhibit A). 

15. 

Respondent issued an Assessor Denial letter of Form 5278 on March 3, 2025 

(Exhibit B). 

16.

Page 4

Property

Page 5

Dat

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC,, 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Tax Year 2026 Petition of Personal Property Classification 

Petitioner, Distro 

10, Inc. (“Petitioner”), by and through their General Counsel, Alan 

Shamoun and Jamila 

J. Garmo. for their Petition against Respondent, City of Warren, state as 

follows: 

Subject Personal Property 

1. 

Petitioner is a Michigan corporation.

Page 2

99-02-217-200, 

located 

at 21445 Hoover Road, 

Suite 

302, 

Warren, Michigan 48089 

(the 

“Subject Personal Property”). 

4. 

Petitioner 

is identified as the taxpayer on the assessment roll for the Subject 

Personal Property. 

5. 

Petitioner is a party in interest with respect to the taxable status and property tax 

assessment of the Subject Personal Property under MCL 205.735a(6). 

6. 

For tax year 2026, the Subject Personal Property was classified “Commercial 

Personal.” 

7. 

The Subject Personal Property was designed and presently used for industrial 

processing purposes. 

8. 

In particular, Petitioner's use of the Subject Personal Property is in a state and city 

licensed marijuana processing facility where raw plant products are processed and made into fully 

compliant finished products ready for sale for human consumption. 

9. 

Respondent, City of Warren (the “City”), 

is a city located in Macomb County, 

Michigan. 

General Allegations 

10. 

Petitioner, operates a cannabis processing facility operation at the Subject Real 

Property pursuant to sued medical and adult-use Licenses (AU-P-000416 & PR-000333), issued

Page 3

Michigan. 

12. 

In particular, the Subject Personal Property includes, for example, (i) a C1D1 and 

C1D2 extraction booths with extraction equipment using both Ethanol and Butane for marijuana 

extraction; (ii) cart filling machines to make marijuana vape carts; (iii) a number of marijuana 

injection machines which inject processed marijuana concentrates into marijuana flower pre- 

rolls; and (4) machinery to take raw marijuana flower and turn it into pre-rolls. 

13. 

The subject personal property is actually used in industrial processing operations. 

2026 Assessment Protest to the Board of Review and Jurisdiction 

14. 

On February 

13, 

2026, 

Petitioner timely 

filed 

the 

“Eligible Manufacturing 

Personal Property Tax Exemption Claim, Personal Property Statement and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property” (Form 5278) (Exhibit A). 

15. 

Respondent issued an Assessor Denial letter of Form 5278 on March 3, 2025 

(Exhibit B). 

16.

Page 4

Property

Page 5

Dat

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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

Distro 10 Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000622

City Of Warren, 

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DISTRO 10, INC., 

 

 

 

Petitioner, 

 

v 

 

CITY OF WARREN, 

 

 

 

Respondent. 

 

 

 

Docket No. 26-000622 

 

Parcel No. 12-99-02-217-200 

 

 

_____________________________________________________________________________/ 

 

ALAN SHAMOUN (P76992) 

JAMILA J. GARMO (P85952) 

Attorneys for Petitioners 

21445 Hoover Road, Suite 101 

Warren, MI 48089 

(248) 808-5222 

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 Warren, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

Subject Personal Property 

1. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs.

Page 2

2

2. 

Respondent admits the allegations in Paragraph 2 as to property type and address 

but lacks the information and knowledge necessary to respond to the truth of the remaining 

allegations set forth in Paragraph 2 and, therefore, leaves Petitioner to its proofs. 

3. 

Respondent admits the allegations in Paragraph 3 as to property type, location, and 

parcel number. Respondent lacks the information and knowledge necessary to respond to the truth 

of the remaining allegations set forth in Paragraph 3 and, therefore, leaves Petitioner to its proofs. 

4. 

Respondent admits the allegations in Paragraph 4. 

5. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 5 and, therefore, leaves Petitioner to its proofs. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent denies that the subject property was used for industrial processing 

during the year in dispute. Respondent lacks the information and knowledge necessary to respond 

to the truth of the remaining allegations set forth in Paragraph 7 and, therefore, leaves Petitioner 

to its proofs. 

8. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 8 and, therefore, leaves Petitioner to its proofs. 

9. 

Respondent admits the allegations in Paragraph 9. 

General Allegations 

10. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 10 and, therefore, leaves Petitioner to its proofs. 

11. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of

Page 3

3

1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 26-000622

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Warren (MACOMB)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC., 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

Vv. 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Proof of Service 

Alan Shamoun states that on April 15, 2026, he served a copy of Petitioner’s Petition, with the docket number 

relative to the above captioned matter upon the parties named in the attached list: 

des 

Alan 

r= 

Attorney for Petitioner 

21445 Hoover Road, Suite 101 

Warren, MI 48089

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Clerk 

City Of Warren 

One City Square 

Warren, MI 48093 

Assessor 

City of Warren 

One City Square 

Warren, MI 48093 

AND BY FIRST-CLASS UNITED STATES MAIL: 

Clerk 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Director Of Equalization 

Macomb County 

Attn: F. Krycia Adm Bldg. 

1 S. Main St., 8th Floor 

Mt. Clemens, MI 48043 

Secretary Of School Board 

Warren Consolidated School District (Macomb) 

31300 Anita Drive 

Warren, MI 48093-1697 

State Treasurer 

Michigan Department Of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC,, 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Tax Year 2026 Petition of Personal Property Classification 

Petitioner, Distro 

10, Inc. (“Petitioner”), by and through their General Counsel, Alan 

Shamoun and Jamila 

J. Garmo. for their Petition against Respondent, City of Warren, state as 

follows: 

Subject Personal Property 

1. 

Petitioner is a Michigan corporation.

Page 2

99-02-217-200, 

located 

at 21445 Hoover Road, 

Suite 

302, 

Warren, Michigan 48089 

(the 

“Subject Personal Property”). 

4. 

Petitioner 

is identified as the taxpayer on the assessment roll for the Subject 

Personal Property. 

5. 

Petitioner is a party in interest with respect to the taxable status and property tax 

assessment of the Subject Personal Property under MCL 205.735a(6). 

6. 

For tax year 2026, the Subject Personal Property was classified “Commercial 

Personal.” 

7. 

The Subject Personal Property was designed and presently used for industrial 

processing purposes. 

8. 

In particular, Petitioner's use of the Subject Personal Property is in a state and city 

licensed marijuana processing facility where raw plant products are processed and made into fully 

compliant finished products ready for sale for human consumption. 

9. 

Respondent, City of Warren (the “City”), 

is a city located in Macomb County, 

Michigan. 

General Allegations 

10. 

Petitioner, operates a cannabis processing facility operation at the Subject Real 

Property pursuant to sued medical and adult-use Licenses (AU-P-000416 & PR-000333), issued

Page 3

Michigan. 

12. 

In particular, the Subject Personal Property includes, for example, (i) a C1D1 and 

C1D2 extraction booths with extraction equipment using both Ethanol and Butane for marijuana 

extraction; (ii) cart filling machines to make marijuana vape carts; (iii) a number of marijuana 

injection machines which inject processed marijuana concentrates into marijuana flower pre- 

rolls; and (4) machinery to take raw marijuana flower and turn it into pre-rolls. 

13. 

The subject personal property is actually used in industrial processing operations. 

2026 Assessment Protest to the Board of Review and Jurisdiction 

14. 

On February 

13, 

2026, 

Petitioner timely 

filed 

the 

“Eligible Manufacturing 

Personal Property Tax Exemption Claim, Personal Property Statement and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property” (Form 5278) (Exhibit A). 

15. 

Respondent issued an Assessor Denial letter of Form 5278 on March 3, 2025 

(Exhibit B). 

16.

Page 4

Property

Page 5

Dat

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC,, 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Tax Year 2026 Petition of Personal Property Classification 

Petitioner, Distro 

10, Inc. (“Petitioner”), by and through their General Counsel, Alan 

Shamoun and Jamila 

J. Garmo. for their Petition against Respondent, City of Warren, state as 

follows: 

Subject Personal Property 

1. 

Petitioner is a Michigan corporation.

Page 2

99-02-217-200, 

located 

at 21445 Hoover Road, 

Suite 

302, 

Warren, Michigan 48089 

(the 

“Subject Personal Property”). 

4. 

Petitioner 

is identified as the taxpayer on the assessment roll for the Subject 

Personal Property. 

5. 

Petitioner is a party in interest with respect to the taxable status and property tax 

assessment of the Subject Personal Property under MCL 205.735a(6). 

6. 

For tax year 2026, the Subject Personal Property was classified “Commercial 

Personal.” 

7. 

The Subject Personal Property was designed and presently used for industrial 

processing purposes. 

8. 

In particular, Petitioner's use of the Subject Personal Property is in a state and city 

licensed marijuana processing facility where raw plant products are processed and made into fully 

compliant finished products ready for sale for human consumption. 

9. 

Respondent, City of Warren (the “City”), 

is a city located in Macomb County, 

Michigan. 

General Allegations 

10. 

Petitioner, operates a cannabis processing facility operation at the Subject Real 

Property pursuant to sued medical and adult-use Licenses (AU-P-000416 & PR-000333), issued

Page 3

Michigan. 

12. 

In particular, the Subject Personal Property includes, for example, (i) a C1D1 and 

C1D2 extraction booths with extraction equipment using both Ethanol and Butane for marijuana 

extraction; (ii) cart filling machines to make marijuana vape carts; (iii) a number of marijuana 

injection machines which inject processed marijuana concentrates into marijuana flower pre- 

rolls; and (4) machinery to take raw marijuana flower and turn it into pre-rolls. 

13. 

The subject personal property is actually used in industrial processing operations. 

2026 Assessment Protest to the Board of Review and Jurisdiction 

14. 

On February 

13, 

2026, 

Petitioner timely 

filed 

the 

“Eligible Manufacturing 

Personal Property Tax Exemption Claim, Personal Property Statement and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property” (Form 5278) (Exhibit A). 

15. 

Respondent issued an Assessor Denial letter of Form 5278 on March 3, 2025 

(Exhibit B). 

16.

Page 4

Property

Page 5

Dat

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

Distro 10 Inc.

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

21445 Hoover Road Suite 101

City or Town

Warren

State

Michigan

ZIP Code

48089

Telephone Number

2488085222

Fax Number

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

alan@mgmt10.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Alan

M.I.

Last Name

Shamoun

Firm Name (if any)

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

21445 Hoover Road

Suite 101

City or Town

Warren

State

Michigan

ZIP Code

48089

Telephone Number

248-808-5222

Fax Number

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

alan@mgmt10.com

Section 5: Issue

Please designate one: 

Classification – Fill out Sections 4, & 9 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]

21445 Hoover Road Suite 302

Warren

Michigan

48089

Taxing Authority (City or Township)

City Of Warren (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)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

Classification of Property: 

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

Current Taxable Value as established by the Board of Review:

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

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

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

Page 3

STATE OF

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