Michigan

Eyde Ironpoint LLC Petitioner Vs. Township Of Delta Respondent

Petitioner: Eyde Ironpoint LLC
Respondent: Township Of Delta

Case overview

Docket number: 26-001662-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Eaton
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Proof of Service of Misc Documents was received.	Not recorded	Not recorded	10/02/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	10/02/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	09/05/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/21/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/21/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/28/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Answer_Eyde_FINAL.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

EYDE IRONPOINT, LLC, 

 

 

 

Petitioner, 

 

v 

 

DELTA CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001662 

Parcel No. 040-022-200-075-00 

 

 

_____________________________________________________________________________/ 

 

MICHAEL F. MATHESON (P52297) 

MATHESON LAW FIRM 

Attorney for Petitioner 

200 Woodland Pass, Suite F 

East Lansing, MI 48823 

(517) 993-6699 

 

MARK K. CLOUSE (P38513) 

Co-Counsel for Petitioner 

300 S. Washington Square, Suite 400 

Lansing, MI 48933 

(517) 512-6834 

 

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, Delta Charter Township, by and through its attorneys, Hallahan & 

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

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph 3.

Page 2

Entire Tribunal Property Tax Answer

Page 2 of 6

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

that no statement is made and, thus, no responsive pleading is required.

Respondent admits the allegations in Paragraph 5.

Respondent admits the allegations in Paragraph 6.

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

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.

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

but denies any issue with said tax year.

10.

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

Board of Review are:

Year

True Cash Value

Assessed Value

Taxable Value

2026

$1,919,400

$959,700

11.

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

Year

True Cash Value

State Equalized Value

Taxable Value

2026

$1,919,400

$959,700

12.

The values in dispute for the property identified above are:

Year

True Cash Value

State Equalized Value

Taxable Value

2026

13.

Respondent acknowledges the relief requested by Petitioner in Paragraph 13 but

denies that Petitioner is entitled to said relief for the reasons set forth above. 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 constitutional.

14.

Respondent denies the allegations in Paragraph 14, including subparagraphs (a)

and (e), for the reason that the same are untrue. 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

constitutional.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 6 

 

 

WHEREFORE, Respondent, Delta Charter Township, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: October 2, 2026 

(248) 731-3089

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 6 

 

AFFIRMATIVE DEFENSES 

 

Respondent, Delta Charter Township, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 

(1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 5

Entire

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SubsequentFiling.pdfRead complete document text →

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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: 26-001662

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Answer_Eyde_FINAL

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Answer_Eyde_FINAL.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

EYDE IRONPOINT, LLC, 

 

 

 

Petitioner, 

 

v 

 

DELTA CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001662 

Parcel No. 040-022-200-075-00 

 

 

_____________________________________________________________________________/ 

 

MICHAEL F. MATHESON (P52297) 

MATHESON LAW FIRM 

Attorney for Petitioner 

200 Woodland Pass, Suite F 

East Lansing, MI 48823 

(517) 993-6699 

 

MARK K. CLOUSE (P38513) 

Co-Counsel for Petitioner 

300 S. Washington Square, Suite 400 

Lansing, MI 48933 

(517) 512-6834 

 

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, Delta Charter Township, by and through its attorneys, Hallahan & 

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

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph 3.

Page 2

Entire Tribunal Property Tax Answer

Page 2 of 6

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

that no statement is made and, thus, no responsive pleading is required.

Respondent admits the allegations in Paragraph 5.

Respondent admits the allegations in Paragraph 6.

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

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.

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

but denies any issue with said tax year.

10.

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

Board of Review are:

Year

True Cash Value

Assessed Value

Taxable Value

2026

$1,919,400

$959,700

11.

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

Year

True Cash Value

State Equalized Value

Taxable Value

2026

$1,919,400

$959,700

12.

The values in dispute for the property identified above are:

Year

True Cash Value

State Equalized Value

Taxable Value

2026

13.

Respondent acknowledges the relief requested by Petitioner in Paragraph 13 but

denies that Petitioner is entitled to said relief for the reasons set forth above. 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 constitutional.

14.

Respondent denies the allegations in Paragraph 14, including subparagraphs (a)

and (e), for the reason that the same are untrue. 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

constitutional.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 6 

 

 

WHEREFORE, Respondent, Delta Charter Township, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: October 2, 2026 

(248) 731-3089

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 6 

 

AFFIRMATIVE DEFENSES 

 

Respondent, Delta Charter Township, asserts the following affirmative defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 

(1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 5

Entire

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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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. 26-001662

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Delta (EATON)

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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260904 POS Petition.pdfRead complete document text →

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________________________ 

 

EYDE IRONPOINT, LLC, 

 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-001662 

DELTA CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

______________________________/ 

 

 

Michael F. Matheson (P52997) 

Matheson Law Firm 

Attorneys for Petitioner 

200 Woodland Pass, Suite F 

East Lansing, MI 48823 

(517) 993-6699 

 

Mark K. Clouse (P38513) 

Co-Counsel for Petitioner 

300 S. Washington Sq, Suite 400 

Lansing, MI 48933 

(517) 512 6834 

clouse@eyde.com 

 

______________________________/ 

 

PROOF OF SERVICE – ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

I declare that on the 4th day of September 2026, I served a copy of the Entire 

Tribunal Property Tax Petition, with docket number, upon: 

 

Mary R Clark 

Delta Township Clerk 

7710 West Saginaw Hwy 

Lansing, MI 48917 

 

Ted Droste, Assessor 

Delta Township 

7710 West Saginaw Hwy 

Lansing, MI 48917 

 

by depositing same in a United States Mail receptacle, certified mail, return receipt 

requested, with postage fully prepaid thereon and addressed to the same as above, and 

upon:

Page 2

2 

 

 

 

Coban Holmes 

Secretary of the Board of Education 

Grand Ledge School District 

220 Lamson Street 

Grand Ledge, MI 48837 

 

Tim Vandermark, Director 

Eaton County Equalization 

1045 Independence Blvd. 

Charlotte, MI 48813 

 

 

 

State Treasurer 

Michigan Department of Treasury 

430 W Allegan St. 

Lansing, MI 48922 

 

 

Kimberly Morris, Clerk 

Eaton County 

1045 Independence Blvd. 

Charlotte, MI 48813 

 

by depositing same in a United States Mail receptacle, with postage fully prepaid thereon 

and addressed to the same as above. 

 

 

/s/ Michael F. Matheson 

 

 

Michael F. Matheson (P52997)

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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: 26-001662

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: 260904 POS Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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260521 Petition 6465 Millennium.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

_______________________________________________ 

 

EYDE IRONPOINT, LLC, 

 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-_______ 

DELTA CHARTER TOWNSHIP, 

 

 

 

Respondent. 

 

______________________________/ 

 

 

Michael F. Matheson (P52997) 

Matheson Law Firm 

Attorneys for Petitioner 

200 Woodland Pass, Suite F 

East Lansing, MI 48823 

(517) 993-6699 

 

Mark K. Clouse (P38513) 

Co-Counsel for Petitioner 

300 S. Washington Sq, Suite 400 

Lansing, MI 48933 

(517) 512 6834 

clouse@eyde.com 

 

______________________________/ 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: 040-022-200-075-00. 

 

2. 

The property identified above is X real __ personal. 

 

3. 

The property identified above is classified as Commercial-Improved. 

 

4. 

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

Respondent’s 

 March 

 July 

 December Board of Review. 

 

5. 

The property at issue is located in Eaton County. The property address is: 6465 

Millennium Dr, Lansing, MI 48917.

Page 2

MTT Docket No. 26-______ 

Entire Tribunal Property Tax Petition 

Page 2 of 3 

 

 

 

 

6. 

The assessment at issue was established by the (applicable local governmental 

unit): Delta Charter Township. 

 

7. 

Petitioner’s legal residence or principal office address is: 300 S Washington Sq, 

Suite 400, Lansing, MI 48933. 

 

8. 

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

XX 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 ______ 

 

9. 

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

 

10. 

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 

2026 

$1,919,400 

$959,700 

$959,700 

 

11. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,500,000 

$750,000 

$750,000 

 

12. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$419,400 

$209,700 

$209,700 

 

13. 

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

Determine the correct true cash value and lawfully assess the property in 

accordance with Michigan law. Petitioner further requests its costs, interest and 

reasonable attorney fees.

Page 3

MTT Docket No. 26-______ 

Entire Tribunal Property Tax Petition 

Page 3 of 3 

 

 

 

 

 

14. 

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

requested (attach additional page if necessary): 

 

The assessment by Respondent of the subject project is arbitrary and 

discriminatory, based on the wrong principles, and otherwise unlawful as being 

contrary to the General Property Tax Act and Tax Tribunal Act for the following 

reasons: 

 

a. 

Respondent has failed to identify the nature of the property being assessed; 

 

b. 

The subject property is assessed in an amount greater than 50% of its true 

cash value; 

 

c. 

Respondent did not assess the subject property taking into account the 

accepted methods of determining true cash value; 

 

d. 

The subject property is subject to restrictions, and said restrictions severely 

restrict the market value of the project. However, the restrictions were not 

taken into account by Respondent in making the assessment, even though 

Respondent was clearly required to do so, pursuant to Michigan law; and 

 

e. 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against 

Petitioner and deny Petitioner its constitutional rights to uniformity, equal 

protection and due process of law. 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

/s/ Michael F. Matheson 

 

Michael F. Matheson (P52997) 

 

Address: 

Matheson Law Firm 

 

 

 

 

 

200 Woodland Pass, Suite F 

 

 

 

 

 

 

 

 

 

East Lansing, MI 48823 

 

 

Email Address: michael@mathesonlawfirm.com 

 

 

 

 

 

 

Telephone Number: (517) 993-6699 

Date: May 23, 2026

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EntireTribunalCaseISPetition.pdfRead complete document text →

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Eyde Ironpoint, LLC

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

300 S Washington Sq

Suite 400

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

5179936699

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

michael@mathesonlawfirm.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michael

M.I.

Last Name

Matheson

Firm Name (if any)

Matheson Law Firm

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

200 Woodland Pass

Suite F

City or Town

East Lansing

State

Michigan

ZIP Code

48823

Telephone Number

5179936699

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

michael@mathesonlawfirm.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

6465 Millennium Dr

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48917

Taxing Authority (City or Township)

Township Of Delta (EATON) 

County

Eaton

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

040-022-200-075-00

Classification of Property: Real (check one)

Commercial (check one)

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

959700

Current Taxable Value as established by the Board of Review:

959700

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

1500000

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

750000

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

750000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Matheson

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052887163377

Supporting Waiver Documents:

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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

Eyde Ironpoint LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001662

Township Of Delta,

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: August 21, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Michael F Matheson

Matheson Law Firm

200 Woodland Pass Suite F

East Lansing , MI 48823