Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC Petitioner Vs. City Of Southfield 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

Gasso Holding Co LLC & Arizona 

Investments LLC & Grand 8 LLC,

Petitioner,

v

 

 

City Of Southfield,

Respondent.

 MTT Docket No. 26-000991

Please be advised that 26-000991 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covered by the order will not be published.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. 26-000991

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 disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

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

September 1, 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. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 26-000991

Page 3 of 3

Entered: October 1, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

Page 5

MTT

Page 6

MTT

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GASSO HOLDING CO LLC & 

ARIZONA INVESTMENTS LLC & 

GRAND 8 LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF SOUTHFIELD, 

 

 

 

Respondent. 

 

 

 

Docket No. 26-000991 

 

 

_____________________________________________________________________________/ 

 

JOSHUA T. SHILLIAR (P72674) 

COLLIERS INTERNATIONAL 

Attorney for Petitioner 

400 W. Fourth Street, Suite 350 

Royal Oak, MI 48067 

(248) 226- 1632 

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

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

1. 

Upon information and belief, Respondent denies that the parcels are contiguous and 

further denies that each Petitioner has an ownership interest in every parcel of property identified 

to be at issue. Respondent lacks the information and knowledge necessary to respond to the 

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

2. 

Respondent admits the allegations in Paragraph 2.

Page 2

2

3. 

Respondent admits the allegations in Paragraph 3. 

4. 

Respondent admits that subject property is classified as commercial real property. 

With respect to the remaining allegations set in forth in Paragraph 4, Respondent lacks knowledge 

or information sufficient to form a belief as to the truth of the allegations contained therein and, 

therefore, leaves Petitioner to its proofs. 

5. 

Respondent admits no protest was made but neither admits nor denies the necessity 

of such a protest as the General Property Tax Act speaks for itself. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 7 but denies 

that Petitioner’s claims have merit and further denies Petitioner is entitled to any relief. 

8. 

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

but denies any issue with said tax year. 

9. 

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

of Review are: 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

76-24-31-356-025 

$726,600 

$363,300 

$317,919 

76-24-34-457-033 

$979,360 

$489,680 

$484,657 

76-24-34-479-025 

$2,946,020 

$1,473,010 

$1,422,659 

10. 

Respondent denies the allegations in Paragraph 10, including subparagraphs (a)-

(d), for the reason that the same are untrue. In further answer, the assessed, state equalized and/or 

taxable values do not exceed permitted amounts, do not exceed the percentage of 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

3

11. 

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

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

76-24-31-356-025 

$726,600 

$363,300 

$317,919 

76-24-34-457-033 

$979,360 

$489,680 

$484,657 

76-24-34-479-025 

$2,946,020 

$1,473,010 

$1,422,659 

12. 

The values in dispute are: 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

76-24-31-356-025 

$0 

$0 

$0 

76-24-34-457-033 

$0 

$0 

$0 

76-24-34-479-025 

$0 

$0 

$0 

13. 

Respondent denies the allegations in Paragraph 13. In further answer, the assessed, 

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

percentage of 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 acknowledges the relief requested by Petitioner in the final paragraph 

of the Petition but denies that Petitioner is entitled to the requested relief due to the statements in 

the above Paragraphs. 

WHEREFORE, Respondent, City of Southfield, 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: August 18, 2026 

(248) 731-3089

Page 4

4

AFFIRMATIVE DEFENSES 

 

Respondent, City of Southfield, 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

Page 5

5

9

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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. 26-000991

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Southfield (OAKLAND)

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/

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025; 76-24-34-457-033; 76-24-34-479-025 

MTT Docket No.: 26-000991 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GASSO HOLDING CO LLC & ARIZONA INVESTMENTS LLC & GRAND 8 LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-000991 

CITY OF SOUTHFIELD, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Southfield 

26000 Evergreen Road 

Southfield, MI 48076 

(248) 796-5230 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 7/21/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof 

of Service of Petition for the above captioned appeal to the units of government listed on the second 

page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 7/21/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025; 76-24-34-457-033; 76-24-34-479-025 

MTT Docket No.: 26-000991 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Southfield 

26000 Evergreen Road 

Southfield, MI 48076 

 

Office of the City/Township Clerk 

City of Southfield 

Clerk's Office 

26000 Evergreen Road 

Southfield, MI 48076 

 

By First Class Mail 

 

Director of Equalization 

Oakland County 

Equalization Director 

250 Elizabeth Lake Road, Suite 1000W 

Pontiac, MI 48341 

 

County Clerk’s Office 

Oakland County 

Clerk’s Office 

1200 N Telegraph Road 

Pontiac, MI 48341 

 

Secretary of the School Board 

Southfield Public Schools 

24661 Lahser Road 

Southfield, MI 48033 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000991

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: 

POS_Gasso_Holding_Co_LLC_&_Arizona_Investments_LLC_&_Grand_8_LLC_26-000991

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Southfield, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Southfield 

26000 Evergreen Road 

Southfield, MI 48076 

(248) 796-5230 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Gasso Holding Co LLC & Arizona Investments LLC & 

Grand 8 LLC, has the legal residence or principal office address of 20320 W. 8 Mile, 

Southfield, MI 48076_. Petitioner is a party in interest with respect to property taxes on 

property parcel no(s). (hereinafter referenced as the Subject Property) 76-24-31-356-025 , 

76-24-34-457-033 , 76-24-34-479-025. If the Subject Property in this petition includes 

more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Southfield of Oakland County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

27200 W 8 Mile Rd, Southfield, MI 48075 

20570 W 8 Mile Rd, Southfield, MI 48075 

20320 W 8 Mile Rd, Southfield, MI 48075 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

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

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

76-24-31-356-

025 

$726,600.00 

$363,300.00 

$317,919.00 

2026 

76-24-34-457-

033 

$979,360.00 

$489,680.00 

$484,657.00 

2026 

76-24-34-479-

025 

$2,946,020.00 

$1,473,010.00 

$1,422,659.0

0

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 3 of 5 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law; 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

76-24-31-356-

025 

$480,000.00 

$240,000.00 

$240,000.00 

2026 

76-24-34-457-

033 

$645,000.00 

$322,500.00 

$322,500.00 

2026 

76-24-34-479-

025 

$1,950,000.00 

$975,000.00 

$975,000.00

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 4 of 5 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

76-24-31-356-025 

$123,300.00 

2026 

76-24-34-457-033 

$167,180.00 

2026 

76-24-34-479-025 

$498,010.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value. 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the

Page 5

202

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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

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 

LLC

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

20320 W. 8 Mile

City or Town

SOUTHFIELD

State

Michigan

ZIP Code

48076

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

3

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

27200 W 8 Mile Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

SOUTHFIELD

Michigan

48075

Taxing Authority (City or Township)

City Of Southfield (OAKLAND) 

County

Oakland

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.)

Yes

 

 

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:

76-24-31-356-025

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:

363300

Current Taxable Value as established by the Board of Review:

317919

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

480000

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

240000

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-34-457-033

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:

489680

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Current Taxable Value as established by the Board of Review:

484657

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

645000

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

322500

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-34-479-025

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:

1473010

Current Taxable Value as established by the Board of Review:

1422659

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

1950000

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

975000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Payment Information

Amount: 450

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485431636

Supporting Waiver Documents:

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

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000991

City Of Southfield, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Southfield, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Southfield 

26000 Evergreen Road 

Southfield, MI 48076 

(248) 796-5230 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Gasso Holding Co LLC & Arizona Investments LLC & 

Grand 8 LLC, has the legal residence or principal office address of 20320 W. 8 Mile, 

Southfield, MI 48076_. Petitioner is a party in interest with respect to property taxes on 

property parcel no(s). (hereinafter referenced as the Subject Property) 76-24-31-356-025 , 

76-24-34-457-033 , 76-24-34-479-025. If the Subject Property in this petition includes 

more than one (1) real property tax parcel, the Subject Property’s tax parcels are 

contiguous. 

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Southfield of Oakland County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

27200 W 8 Mile Rd, Southfield, MI 48075 

20570 W 8 Mile Rd, Southfield, MI 48075 

20320 W 8 Mile Rd, Southfield, MI 48075 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

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

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

76-24-31-356-

025 

$726,600.00 

$363,300.00 

$317,919.00 

2026 

76-24-34-457-

033 

$979,360.00 

$489,680.00 

$484,657.00 

2026 

76-24-34-479-

025 

$2,946,020.00 

$1,473,010.00 

$1,422,659.0

0

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 3 of 5 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law; 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

76-24-31-356-

025 

$480,000.00 

$240,000.00 

$240,000.00 

2026 

76-24-34-457-

033 

$645,000.00 

$322,500.00 

$322,500.00 

2026 

76-24-34-479-

025 

$1,950,000.00 

$975,000.00 

$975,000.00

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 LLC v City of Southfield 

Parcel Number: 76-24-31-356-025 , 76-24-34-457-033 , 76-24-34-479-025 

MTT Docket No.: 

 

Page 4 of 5 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

76-24-31-356-025 

$123,300.00 

2026 

76-24-34-457-033 

$167,180.00 

2026 

76-24-34-479-025 

$498,010.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value. 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the

Page 5

202

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

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

Gasso Holding Co LLC & Arizona Investments LLC & Grand 8 

LLC

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

20320 W. 8 Mile

City or Town

SOUTHFIELD

State

Michigan

ZIP Code

48076

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

3

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

27200 W 8 Mile Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

SOUTHFIELD

Michigan

48075

Taxing Authority (City or Township)

City Of Southfield (OAKLAND) 

County

Oakland

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.)

Yes

 

 

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:

76-24-31-356-025

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:

363300

Current Taxable Value as established by the Board of Review:

317919

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

480000

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

240000

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-34-457-033

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:

489680

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Current Taxable Value as established by the Board of Review:

484657

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

645000

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

322500

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

76-24-34-479-025

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:

1473010

Current Taxable Value as established by the Board of Review:

1422659

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

1950000

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

975000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Payment Information

Amount: 450

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485431636

Supporting Waiver Documents:

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.