Magna Check Inc, Petitioner Vs. City Of Warren, 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

Magna Check Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001894

City Of Warren,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 16, 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

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

Magna Check Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001894

City Of Warren,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

15

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MAGNA CHECK INC, 

Petitioner, 

MTT Docket No. 25-001894 

v 

CITY OF WARREN, 

Respondent. 

/ 

JOSHUA T. SHILLAIR (P72674) 

LAURA M. HALLAHAN (P42101) 

COLLIERS INTERNATIONAL 

SETH A. O'LOUGHLIN (P80257) 

Attorney for Petitioner 

KELSEA M. MELCHER (P85821) 

400 W. Fourth St., Suite 350 

HALLAHAN & ASSOCIATES, P.C. 

Royal Oak, MI 48067 

Attorneys for Respondent 

(248) 226-1632 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

RESPONDENT’S SUBSTITUTION OF AUTHORIZED REPRESENTATIVE 

Laura M. Hallahan of Hallahan & Associates, P.C. substitutes in place of Mary Michaels 

and Candice M. Mayer, Attorneys for the City of Warren, 

as authorized representative for 

Respondent City of Warren and requests that she be copied on all future matters in the above 

docket. 

Landes Ng Ne) 

/s/ Laura M. Hallahan 

MARY MICHAELS (P44601 

LAURA M. HALLAHAN (P42101) 

CANDICE M. MAYER (P85 

SETH A. O'LOUGHLIN (P80257) 

ATTORNEYS FOR THE CITY or 

KELSEA M. MELCHER (P85821)

Page 2

15

PROOF OF SERVICE 

On the date below 

I sent by electronic mail a copy of the foregoing Respondent’s Substitution of 

Authorized Representative to: 

Joshua T. Shillair, Esq. 

joshua.shillair@ecolliers.com 

karen.cameron@colliers.com 

1 declare that the statement above is true to the best of my information, knowledge and belief. 

/s/ Holly McIntyre 

Dated: January 15,2026 

Holly McIntyre

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

Magna Check Inc, 

Petitioner, 

 

v 

 

 

 

 

 

 

MOAHR Docket No. 25-001894 

City of Warren, 

Respondent. 

________________________________________________________________________/ 

 

Joshua T. Shillair, Esq., (P72674) 

Of Colliers International 

Attorney for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 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 

 

_______________________________________________________________________/ 

STIPULATION TO WITHDRAW APPEAL 

 

Now comes Petitioner, Magna Check Inc, by and through their counsel, Joshua T. 

Shillair, Esq. of Colliers International and stipulates to withdraw its appeal. 

Signed: 

_/s/Joshua T. Shillair____ Date:__March 12, 2026______ 

Joshua T. Shillair, Esq. (P72674) Attorney for Petitioner 

 

 

Now comes Respondent, City of Warren, by and through its counsel and concurs and 

stipulates to the withdrawal of this appeal. 

 

Signed: 

 

__/s/Kelsea M. Melcher______ Date:__March 13, 2026__________ 

 Kelsea M. Melcher (P85821) Attorney for Respondent

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF DECEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Magna Check Inc,

Petitioner,

v

 

 

City Of Warren,

Respondent.

 MTT Docket No. 25-001894

Please be advised that 25-001894 has been placed on a two-week Prehearing General 

Call commencing December 16, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-001894

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 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 August 19, 2026. 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 August 19, 2026. 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 

August 19, 2026, 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 

December 16, 2026, 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

Entered: January 16, 2026

Page 3

MTT Docket No. 25-001894

Page 3 of 3

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

Page 4

STATE OF

Page 5

MT

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Page 1

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 25-001894 

 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Magna Check Inc, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 25-001894 

 

City of Warren, 

 

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 Warren Department of Assessing 

One City Square, Suite 310 

Warren, MI 48093 

(586) 574-4532 

 

 

 

_____________________________________________________________________________/ 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

 

 

 

)ss 

COUNTY OF OAKLAND 

) 

 

 

Jennifer Lunsford, states that on 8/21/2025, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2025 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 

 

Joshua T. Shillair Esq. States that he submitted electronically on 8/22/2025, to the Michigan Tax 

Tribunal a copy of this Proof of Service of Petition at eFile through 

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

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 25-001894 

 

Page | 2 

 

 

 

 

 

 

 

 

/s/Joshua T. Shillair 

 

 

 

 

 

 

 

 

 

 Joshua T. Shillair Esq 

 

 

By Certified Mail 

 

Assessor’s Office 

City of Warren Department of Assessing 

One City Square, Suite 310 

Warren, MI 48093 

 

Office of the City/Township Clerk 

City of Warren 

Clerk's Office 

One City Square, 

Warren, MI 48093 

 

By First Class Mail 

 

Director of Equalization 

Macomb County 

Equalization Director 

1 S Main St 6th Floor 

Mount Clemens, MI 48043 

 

County Clerk’s Office 

Macomb County 

Clerk's Office 

120 N Main St 

Mount Clemens, MI 48043 

 

Secretary of the School Board 

Fitzgerald Public Schools 

23200 Ryan Rd 

Warren, MI 48091 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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Page 1

STATE OF MICHIGAN 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MAGNA CHECK INC, 

 

 

 

 

MTT Docket No. 25-001894 

 

 

 

 

 

 

 

 

Parcel ID Nos. 12-13-19-351-017 

 

 

Petitioner, 

 

 

 

 

-v- 

 

CITY OF WARREN, 

 

Respondent. 

___________________________________/ 

COLLIERS INTERNATIONAL 

JOSHUA T. SHILLAIR (P72674) 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, Michigan 48067 

(248) 226-1632 

joshua.shillair@colliers.com 

karen.cameron@colliers.com 

 

WARREN CITY ATTORNEY’S OFFICE 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

______________________________________________________________________ 

 

RESPONSE TO PETITION 

 

 

Respondent, CITY OF WARREN, by and through its attorneys, MARY MICHAELS, 

Acting City Attorney, and CANDICE M. MAYER, Assistant City Attorney, in response to 

the Petition states as follows: 

1. 

Respondent admits ¶ 2, however Respondent’s records reflect Petitioner’s 

name as “Magna Chek Inc,” rather than Magna Check Inc. 

2. 

Respondent admits ¶ 2.

Page 2

3. 

Respondent admits ¶ 3. 

4. 

Respondent denies ¶ 4, as parcel no. 12-13-19-351-017 is classified as 

“Industrial - Improved.” 

5. 

Respondent admits ¶ 5. 

6. 

Respondent admits ¶ 6. 

7. 

Respondent is without knowledge or information sufficient to form a belief 

as to the truth of the allegation in ¶ 7 and therefore, leaves Petitioner to its 

proofs. 

8. 

Respondent admits ¶ 8. 

9. 

Respondent denies ¶ 9, as the True Cash Value for parcel no. 12-13-19-

351-017 is $1,079,829.00. 

10. 

Respondent denies the allegations set forth in ¶ 10a. through 10d. for the 

reason that they are untrue and therefore, leaves Petitioner to its proofs. 

11. 

Respondent lacks sufficient knowledge or information to form a belief as to 

the truth of the allegation set forth in ¶ 11 and therefore, leaves Petitioner to 

its proofs. 

12. 

Respondent lacks sufficient knowledge or information to form a belief as to 

the truth of the allegation set forth in ¶ 12 and therefore, leaves Petitioner 

to its proofs. 

13. 

Respondent lacks sufficient knowledge or information to form a belief as to 

the truth of the allegations set forth in ¶ 13 and therefore, leaves Petitioner 

to its proofs.

Page 3

WHEREFORE, Respondent, CITY OF WARREN, requests the Tribunal deny the 

requested relief, dismiss the Petition with prejudice, and award Respondent costs 

incurred by having to defend against this matter. 

Respectfully submitted, 

 

 ____________________________ 

CANDICE M. MAYER (P85421) 

Assistant City Attorney 

Attorney for Respondent 

 

Dated: August 20, 2025 

ID 114378 

 

 

Candice M. Mayer

Page 4

STATE OF MICHIGAN 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MAGNA CHECK INC, 

 

 

 

 

MTT Docket No. 25-001894 

 

 

 

 

 

 

 

 

Parcel ID Nos. 12-13-19-351-017 

 

 

Petitioner, 

 

 

 

 

-v- 

 

CITY OF WARREN, 

 

Respondent. 

___________________________________/ 

COLLIERS INTERNATIONAL 

JOSHUA T. SHILLAIR (P72674) 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, Michigan 48067 

(248) 226-1632 

joshua.shillair@colliers.com 

karen.cameron@colliers.com 

 

WARREN CITY ATTORNEY’S OFFICE 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

______________________________________________________________________ 

 

AFFIRMATIVE DEFENSES 

 

Respondent, CITY OF WARREN, by and through its attorneys, MARY MICHAELS, 

Acting City Attorney, and CANDICE MAYER, Assistant City Attorney, submit the following 

Affirmative Defenses: 

 

1. 

Petitioner failed to state any facts that would warrant relief from the 

assessment. 

2. 

This Petition is barred by laches and principles of equity. 

3. 

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

Page 5

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

of Respondent or its agents. 

4. 

Respondent reserves the right to challenge the Petition, should taxes not be 

timely paid. 

5. 

Petitioner 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 failed to plead facts and law establishing jurisdiction of the Tribunal. 

7. 

Petitioner 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 respective assessments appearing on the roll and also failed to 

allege specific and sufficient facts to support its allegations that the property’s 

taxable value is improper. 

8. 

Petitioner, in essence, seeks by this petition to challenge the process of county 

and state equalization to which it has no legal standing and cannot maintain 

as cause of action. 

9. 

Respondent reserves the right to raise additional defenses as may become 

known during the course of these proceedings. 

 

 

 

 

 

Respectfully submitted, 

 

 ____________________________ 

CANDICE M. MAYER (P85421) 

Assistant City Attorney 

Attorney for Respondent 

Dated: August 20, 2025 

ID 114378 

Candice M. Mayer

Page 6

Candice M. Mayer 

STATE OF MICHIGAN 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001894

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Warren (MACOMB)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Candice

M.I.

Last Name

Mayer

Firm Name (if any)

Warren City Attorney's Office

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

One City Square

Suite 400

City or Town

Warren

State

Michigan

ZIP Code

48093

Telephone Number

586-574-4671

Fax Number

586-574-4530

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

cmayer@cityofwarren.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Candice Mayer

/s/

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Page 1

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Magna Check Inc, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Warren, 

 

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 Warren Department of Assessing 

One City Square, Suite 310 

Warren, MI 48093 

(586) 574-4532 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Magna Check Inc, has the legal residence or principal office 

address of 18645 Canal Rd, Suite 5,Clinton Township, MI 48038. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 12-13-19-351-017. 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 Macomb County.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Warren Department of Assessing of Macomb 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 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2125 Riggs, Warren, MI 48091 

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: 2025 

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 

2025 

12-13-19-351-

017 

$1,079,820.00 

$539,910.00 

$490,612.00 

 

10. The 2025 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;

Page 3

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 3 of 5 

 

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 

2025 

12-13-19-351-

017 

$600,000.00 

$300,000.00 

$300,000.00 

 

 

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

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

12-13-19-351-017 

$239,910.00 

 

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.

Page 4

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 4 of 5 

 

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

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

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

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T.

Page 5

2025

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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

Magna Check Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001894

City Of Warren, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 29, 2025

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

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Magna Check Inc, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Warren, 

 

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 Warren Department of Assessing 

One City Square, Suite 310 

Warren, MI 48093 

(586) 574-4532 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Magna Check Inc, has the legal residence or principal office 

address of 18645 Canal Rd, Suite 5,Clinton Township, MI 48038. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 12-13-19-351-017. 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 Macomb County.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Warren Department of Assessing of Macomb 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 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2125 Riggs, Warren, MI 48091 

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: 2025 

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 

2025 

12-13-19-351-

017 

$1,079,820.00 

$539,910.00 

$490,612.00 

 

10. The 2025 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;

Page 3

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 3 of 5 

 

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 

2025 

12-13-19-351-

017 

$600,000.00 

$300,000.00 

$300,000.00 

 

 

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

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

12-13-19-351-017 

$239,910.00 

 

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.

Page 4

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Magna Check Inc v City of Warren 

Parcel Number: 12-13-19-351-017 

MTT Docket No.: 

 

Page 4 of 5 

 

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

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

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

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T.

Page 5

2025

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

 Magna Check Inc

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

18645 Canal Rd, Suite 5

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

248-597-0089

Fax Number

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

wally@magnacheck.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

Fax Number

248-226-1633

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

tax.efile@colliers.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

2125 Riggs

Michigan

Taxing Authority (City or Township)

City Of Warren (MACOMB)

County

Macomb

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

12-13-19-351-017

Classification of Property: Real 

Commercial

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

539910.00

Current Taxable Value as established by the Board of Review:

490612.00

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

600000.00

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

300000.00

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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/ Joshua Shillair

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