L & M Investment Co. Petitioner Vs. Township Of Shelby, Township Of Shelby Respondents

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

L & M Investment Co.,

Petitioner,

v

 

 

Township Of Shelby,Township Of 

Shelby,

Respondent.

 MTT Docket No. 26-000944

Please be advised that 26-000944 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covered by the order will not be published.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. 26-000944

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. 26-000944

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 PREHEARING GENERAL CALL

Page 5

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

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

L & M INVESTMENT CO., 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No. 26-000944 

vs. 

 

 

 

 

 

 

 

 

Parcel No. 23-07-21-476-010 

CHARTER TOWNSHIP OF SHELBY, 

 

Respondent. 

_____________________________________________________________________________/ 

LAW OFFICE OF AARON M. FALES, P.C. 

AARON M. FALES, (P72864) 

Attorneys for Petitioner 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

(248) 767-9840 

afaleslaw@gmail.com 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

ROSEMARY V. DAVIS (P47336) 

ROBERT S. HUTH, JR. (P42531) 

Attorneys for Respondent 

19500 Hall Road, Suite 100 

Clinton Township, MI 48038 

(586) 412-4900 

rdavis@kirkhuthlaw.com 

_____________________________________________________________________________/ 

 

RESPONDENT’S ANSWER TO PETITION 

 

 

NOW COMES the Respondent, CHARTER TOWNSHIP OF SHELBY, by and through 

its attorneys, KIRK, HUTH, LANGE & BADALAMENTI, PLC, and for its Answer to Petition, 

states as follows: 

1. 

Answering Paragraph 1, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

2. 

Answering Paragraph 2, Respondent admits the allegations contained therein. 

3. 

Answering Paragraph 3, Respondent admits the allegations contained therein. 

4. 

Answering Paragraph 4, Respondent admits the allegations contained therein.

Page 2

2 

S:\S\Shelby\Tax Tribunals\L&M Invs. 2026\Answer, Aff. Defs. & POS.docx 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

5. 

Answering Paragraph 5, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

6. 

Answering Paragraph 6, Respondent lacks knowledge or information sufficient to 

form a belief as to the truth of the allegations set forth therein and therefore leaves Petitioner to its 

strict proofs. 

7. 

Answering Paragraph 7, Respondent denies the allegations contained therein for the 

reason they are untrue, inclusive of paragraphs (a) through (d). 

Respondent requests that the Tribunal deny the relief requested and uphold the assessment 

issued. 

Respondent reserves the right to amend this Answer to include any additional defenses or 

information that may become known to Respondent during the course of this proceeding. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

Petitioners’ Petition and grant any further relief that this Tribunal deems appropriate and just. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

 

 

 

 

 

 

 

 

/s/Rosemary V. Davis 

 

 

 

 

 

 

 

 

 

ROSEMARY V. DAVIS (P47336) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

19500 Hall Road, Ste. 100 

 

 

 

 

 

 

Clinton Township, MI 48038 

 

 

 

 

 

 

(586) 412-4900 

 

Dated: August 17, 2026

Page 3

3 

S:\S\Shelby\Tax Tribunals\L&M Invs. 2026\Answer, Aff. Defs. & POS.docx 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

AFFIRMATIVE DEFENSES 

 

 

Respondent, CHARTER TOWNSHIP OF SHELBY, through its attorneys, KIRK, HUTH, 

LANGE & BADALAMENTI, PLC, files the following Affirmative Defenses: 

1. 

Petitioner has failed to allege specific and sufficient facts upon which the mode and 

method of appraising property fail to conform with mode and method applied to all other properties 

in the community. 

2. 

Petitioner has failed to show that any fact other than 50 percent was applied to the true 

cash value of the property. 

3. 

Petitioner is asking this Honorable Tribunal to make an underassessment based upon 

an arbitrary basis. 

4. 

A levy of all taxes are required to be made based upon the assessment of 50 percent 

of true cash value as ultimately determined by the process of county and state equalization. 

5. 

Respondent reserves the right to file additional affirmative defenses as may become 

apparent in this case. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

KIRK, HUTH, LANGE & BADALAMENTI, PLC 

 

 

 

 

 

 

 

/s/Rosemary V. Davis 

 

 

 

 

 

 

 

 

ROSEMARY V. DAVIS (P47336) 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

19500 Hall Road, Ste. 100 

 

 

 

 

 

Clinton Township, MI 48038 

 

 

 

 

 

(586) 412-4900 

 

Dated: August 17, 2026

Page 4

4 

S:\S\Shelby\Tax Tribunals\L&M Invs. 2026\Answer, Aff. Defs. & POS.docx 

KIRK , HUTH , LANGE & BADALAMENTI , P . L . C . 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

L & M INVESTMENT CO., 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No. 26-000944 

vs. 

 

 

 

 

 

 

 

 

Parcel No. 23-07-21-476-010 

 

Respondent. 

 

 

 

 

 

/ 

 

PROOF OF SERVICE 

 

 

The undersigned certifies that on August 17, 2026, she served a copy of: 

 

Respondent’s Answer to Petition, Affirmative Defenses and Proof of Service 

 

upon: 

 

Aaron M. Fales, Esq. 

Law Office of Aaron M. Fales, P.C. 

330 Hamilton Row, Ste. 350 

Birmingham, MI 48009 

 

 

via First Class Mail, with postage prepaid thereon. 

 

 

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

belief. 

 

 

 

 

 

 

 

 

 

 

/s/Carol Wilson 

 

 

 

 

 

 

 

 

 

Carol Wilson

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 - Respondent

MTT DOCKET NO. 26-000944

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Shelby (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

Rosemary

M.I.

V.

Last Name

Davis

Firm Name (if any)

Kirk, Huth, Lange & Badalamenti, PLC

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

19500 Hall Road

Ste. 100

City or Town

Clinton Township

State

 Michigan

ZIP Code

48038

Telephone Number

586-412-4900

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

rdavis@kirkhuthlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Rosemary V. Davis

/s/

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

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

L & M INVESTMENT CO., 

Petitioner, 

Vv. 

MTT Docket # 26-000944 

SHELBY TOWNSHIP, 

Respondent. 

/ 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on August lo 

2026 he served a copy 

of Petitioner's Petition on the parties named on the attached list. SA 

Aaron M. Fales

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

L & M Investment Co., 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-000944 

Township Of Shelby, 

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), “[tlhe 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 Tribunals rules. 

By: Tribunal Clerk 

Entered: June 25, 2026 

PROOF OF SERVICE 

| 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

Page 3

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

SHELBY TWP. - MACOMB 

52700 VAN DYKE 

SHELBY TWP., MI 48316 

ASSESSOR 

SHELBY TWP. - MACOMB 

52700 VAN DYKE 

SHELBY TWP., Ml 48316 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

MACOMB COUNTY 

ATTN: £. KRYCIA ADM BLDG. 

I 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 

UTICA COMMUNITY SCHOOLS 

11303 GREENDALE DRIVE 

STERLING HEIGHTS, MI 48312-2925 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

L & M INVESTMENT CO., 

Petitioner, 

MTT Docket #26- 000944 

vs. 

Parcel No. 23-07-21-474-010 

SHELBY TOWNSHIP, 

Respondent, 

/ 

PETITION 

L & M Investment Co. ("Petitioner"), through their attorneys, Law Office of 

Aaron M. Fales, P.C., says: 

1. 

Petitioner's principal office address 

is 38505 Woodward Ave., Suite 

280, Bloomfield 

Hills, MI 48304. Petitioner 

is 

a party 

in interest with respect to 

property taxes on real property tax parcel 

no. 23-07-21-476-010 

("Petitioner's 

Property"), at 49045 Van Dyke Ave, Shelby Township, MI. 

2. 

Respondent, Shelby Township assesses and collects property taxes 

on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property 

to 

be 

$1,067,350 

and 

assessed 

Petitioners 

Property 

at 

$1,717,300 

resulting in a state equalized value of the same amount based on the tenative

Page 5

4, 

Petitioner's 

Property 

is 

classified 

as 

Commercial 

Real 

Property. 

Petitioner's Property is commercial property. 

Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

5. 

This matter involves issues relating to: {a} valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

fo 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

(c) 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an emoneous determination of the true cash

Page 6

(d) 

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 

fo 

uniformity, equal protection and due process of law. 

WHEREFORE, 

Petitioner requests 

that 

the 

Tax Tribunal 

enter 

an 

Order 

reducing 

the 2026 taxable value 

of Petitioner's Property from $1,067,350 

to 

$1,001,750, and reducing 

the 2026 assessed and 

state equalized values 

of 

Petitioner's Property from $1,717,300 to $1,717,300, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

Respectfully submitted, 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

PAY 4 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, Mi 48009 

(248) 767-9840 

By:

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: 26-000944

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: L & M Shelby POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

L & M INVESTMENT CO., 

Petitioner, 

vs. 

SHELBY TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 23-07-21-476-010 

 

PETITION 

 

 

L & M Investment Co. (“Petitioner”), through their attorneys, Law Office of 

Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 38505 Woodward Ave., Suite 

280, Bloomfield Hills, MI 48304. Petitioner is a party in interest with respect to 

property taxes on real property tax parcel no. 23-07-21-476-010 ("Petitioner's 

Property"), at 49045 Van Dyke Ave, Shelby Township, MI. 

 

2. 

Respondent, Shelby Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $1,067,350 and assessed Petitioner's Property at $1,717,300 

resulting in a state equalized value of the same amount based on the tenative 

equalization factor.

Page 2

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is commercial property. Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's 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, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

Page 3

(d) 

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. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property from $1,067,350 to 

$1,001,750, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $1,717,300 to $1,717,300, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 4, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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

L & M Investment Co.

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

38505 Woodward Ave.

Suite 280

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.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]

49045 Van dyke

Shelby Twp.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48316

Taxing Authority (City or Township)

Township Of Shelby (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.)

N/A

 

 

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

23-07-21-476-010

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:

1717300

Current Taxable Value as established by the Board of Review:

1067350

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

3434600

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

1717300

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

1001750

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/ Aaron Fales

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485374123

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

L & M Investment Co., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000944

Township Of Shelby, 

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: June 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

L & M INVESTMENT CO., 

Petitioner, 

vs. 

SHELBY TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 23-07-21-476-010 

 

PETITION 

 

 

L & M Investment Co. (“Petitioner”), through their attorneys, Law Office of 

Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is 38505 Woodward Ave., Suite 

280, Bloomfield Hills, MI 48304. Petitioner is a party in interest with respect to 

property taxes on real property tax parcel no. 23-07-21-476-010 ("Petitioner's 

Property"), at 49045 Van Dyke Ave, Shelby Township, MI. 

 

2. 

Respondent, Shelby Township assesses and collects property taxes 

on Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $1,067,350 and assessed Petitioner's Property at $1,717,300 

resulting in a state equalized value of the same amount based on the tenative 

equalization factor.

Page 2

4. 

Petitioner's Property is classified as Commercial Real Property. 

Petitioner's Property is commercial property. Petitioner believes that Petitioner's 

Property was designed to be used as a commercial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's 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, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

Page 3

(d) 

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. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property from $1,067,350 to 

$1,001,750, and reducing the 2026 assessed and state equalized values of 

Petitioner's Property from $1,717,300 to $1,717,300, and requiring Respondent to 

pay Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 4, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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

L & M Investment Co.

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

38505 Woodward Ave.

Suite 280

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.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]

49045 Van dyke

Shelby Twp.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48316

Taxing Authority (City or Township)

Township Of Shelby (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.)

N/A

 

 

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

23-07-21-476-010

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:

1717300

Current Taxable Value as established by the Board of Review:

1067350

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

3434600

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

1717300

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

1001750

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/ Aaron Fales

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485374123

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.