Record Finder / 25-002135-TT
Michigan
Michigan Packaging Company, Petitioner Vs. City Of Mason, Respondent
- Petitioner
- Michigan Packaging Company
- Respondent
- City Of Mason
Case overview
- Docket number
- 25-002135-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Ingham
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Order of Dismissal | Not recorded | Not recorded | 08/12/2025 | Not recorded | Download |
| 6 | Petition has been verified | PET | 2 | 08/12/2025 | Not recorded | Download |
| 5 | Notice of Docket Number ET | Not recorded | Not recorded | 08/12/2025 | Not recorded | Download |
| 4 | Motion to Withdraw Appeal was received. | PET | Not recorded | 08/11/2025 | Not recorded | Download |
| 3 | Proof of service of petition was received. | PET | Not recorded | 07/29/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 06/02/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 06/02/2025 | $625.00 | Download |
Documents
Order_of_Dismissal.2025-08-12_12-11-21.0000.pdfRead complete document text →
Read document text excerpt
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 Packaging Company, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002135 City Of Mason, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 25-002135 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 12, 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
Page 3
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 Packaging Company, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002135 City Of Mason, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 4
MTT Docket No. 25-002135 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: August 12, 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
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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.
Michigan Packaging Company (GREIF) - City of Mason (2 Parcels).pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MTT Docket No. 2-____BBB__-TT _________________________B__BB___, Petitioner, v _______________________B___B_B___, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) $OH[0RUVH DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) RIF (917)488-7825PRELOH msilvey@dmainc.com DPRUVH#GPDLQFFRP ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 1. Property Parcel No.: _________________________ 2. The property identified above is ________. 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous. Michigan Packaging Company City of Mason 33-19-10-16-400-026 real
Page 2
MTT Docket No. 25- -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 10. 11. 12. 13. subject of this appeal. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Ingham County. The property identified above’s address is: 740 Eden, Mason, MI 48854 The assessments) at issue were established by the: City of Mason Petitioner’s legal residence or principal office address is: 366 Greif Parkway, Delaware, OH 43015 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 | $12,125,900 $6,062,950 $5,984,308 14. Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 | $10,271,760 $5,135,880 $5,135,880
Page 3
MTT Docket No. 2-___BBB___-TT Page 3 of 5 15. The values in contention for tax year 202 are: Tax Year True Cash Value State Equalized Value Taxable Value 202 The 202 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: -XQH ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative $1,854,140 $927,070 $848,428 2
Page 4
MTT Docket No. 2-___BBB___-TT MTT Docket No. 2-__BBB____-TT Page 4 of 5 ______________________________, Petitioner, v ______________________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 202 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 202 Michigan Packaging Company City of Mason 33-19-10-16-400-027 Real 301 Industrial Imp 33-19-10-16-400-027 $1,109,740 $554,870 $538,152
Page 5
MTT Docket No. 2-__BBB____-TT Page 5 of 5 3. Petitioner contends the values for the property or properties identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 202 4. The values in dispute for the property or properties identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 202 33-19-10-16-400-027 $936,240 $468,120 $468,120 33-19-10-16-400-027 $173,500 $86,750 $70,032
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.
ET_Notice_of_Docket_Number.2025-08-12_12-07-55.0000.pdfRead complete document text →
Read document text excerpt
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 Packaging Company, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002135 City Of Mason, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: August 12, 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
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 Michigan Packaging Company, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002135 City Of Mason, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: August 12, 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.
Motion to Withdraw 25-002135-TT - Executed & Ready for Filing.pdfRead complete document text →
Read document text excerpt
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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) MOTION TO WITHDRAW APPEAL 1. I wish to withdraw my appeal in the above-captioned docket. 2. Good cause exists to grant withdrawal because: 3. I ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- captioned docket. Please select one of the following: __ I am filing this Motion to Withdraw before Respondent filed an Answer or a responsive motion with the Tribunal. __ I am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive Motion with the Tribunal. I attached to this Motion Respondent’s written consent to withdraw my petition, or I shall grant Respondent the opportunity to object to this withdrawal. __________________________ Party/Representative (sign here) ______________________________ Print name of person signing I certify that on this date I served a copy of this Motion, and any additional documentation, on the opposing party or their representative. ___________________________ _____________________________________ Date (sign here) Petitioner no longer wishes to pursue the appeal. Michelle Silvey Michigan Packaging Company 25-002135-TT X
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.
Michigan Packaging Company (GREIF) - City of Mason POS 25-002135.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Michigan Packaging Company. Petitioner, MTT DOCKET NO. 25-002135-TT City of Mason , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 29%" day of July 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Barb Byrum Mason Public Schools Ingham County Clerk Amy Lark, School Board Secretary 341 S. Jefferson 201 West Ash Street, Suite 2A Mason, MI 48854 Mason, MI 48854 Michigan State Treasurer Rosemary Anger Department of Treasury Ingham County Equalization Director Treasury Building 341 S. Jefferson 430 West Allegan Mason, MI 48854 Lansing, MI 48922 , Q Mics (0 cy Michelle (Mikki) M. Silvey (P69494) Authorized Agent
Page 2
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Michigan Packaging Company. Petitioner, MTT DOCKET NO. 25-002135-TT City of Mason , Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 29*" day of July 2025 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: City of Mason Assessor 201 West Ash Street Mason, MI 48854 Sarah Jarvis City of Mason Clerk 201 West Ash Street Mason, MI 48854 , a Midas (0 0) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Michigan Packaging Company , MTT Docket No. 25-002135 TT Petitioner, v City of Mason R Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION — MULTIPLE PARCEL PETITION 1. Property Parcel No.: 33-19-10-16-400-026 2. The property identified above is real . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous.
Page 4
MTT Docket No. 25-002135 -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 10. 11. 12. 13. 14. subject of this appeal. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in _Ingham County. The property identified above’s address is: 740 Eden, Mason, MI 48854 The assessment(s) at issue were established by the: City of Mason Petitioner’s legal residence or principal office address is: 366 Greif Parkway, Delaware, OH 43015 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $12,125,900 $6,062,950 $5,984,308 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $10,271,760 $5,135,880 $5,135,880
Page 5
MTT Docket No. 25-002135 -TT Page 3 of 5 15. The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $1,854,140 $927,070 $848,428 16. The 2025 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2025 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mia (0 vo) Dated: June 2, 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative
Page 6
MTT Docket No. 25-002135 TT Page 4 of 5 Michigan Packaging Company MTT Docket No. 25- 002135 Petitioner, v City of Mason Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Parcel Number Real/Personal Classification Year 2025 | 33-19-10-16-400-027 Real 301 Industrial Imp -TT 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Year Value Tax Parcel Number True Cash Assessed Value | Taxable Value 2025 | 33-19-10-16-400-027 $1,109,740 $554,870 $538,152
Page 7
MTT Docket No. 25- 002135 -TT Page 5 of 5 3. Petitioner contends the values for the property or propertics identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 2025 | 33-19-10-16-400-027 $936,240 $468,120 $468,120 4. The values in dispute for the property or properties identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 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.
Michigan Packaging Company (GREIF) - City of Mason (2 Parcels).pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MTT Docket No. 2-____BBB__-TT _________________________B__BB___, Petitioner, v _______________________B___B_B___, Respondent. ______________________________/ Michelle (Mikki) M. Silvey (P69494) $OH[0RUVH DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) RIF (917)488-7825PRELOH msilvey@dmainc.com DPRUVH#GPDLQFFRP ______________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION – MULTIPLE PARCEL PETITION 1. Property Parcel No.: _________________________ 2. The property identified above is ________. 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous. Michigan Packaging Company City of Mason 33-19-10-16-400-026 real
Page 2
MTT Docket No. 25- -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the 10. 11. 12. 13. subject of this appeal. The property identified above is classified as 301 Industrial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Ingham County. The property identified above’s address is: 740 Eden, Mason, MI 48854 The assessments) at issue were established by the: City of Mason Petitioner’s legal residence or principal office address is: 366 Greif Parkway, Delaware, OH 43015 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 | $12,125,900 $6,062,950 $5,984,308 14. Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 | $10,271,760 $5,135,880 $5,135,880
Page 3
MTT Docket No. 2-___BBB___-TT Page 3 of 5 15. The values in contention for tax year 202 are: Tax Year True Cash Value State Equalized Value Taxable Value 202 The 202 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: D The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; E The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; F The assessment is based on the misapplication of valuation principles, and G The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 202 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Dated: -XQH ___, 202 By: ______________________________ Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative $1,854,140 $927,070 $848,428 2
Page 4
MTT Docket No. 2-___BBB___-TT MTT Docket No. 2-__BBB____-TT Page 4 of 5 ______________________________, Petitioner, v ______________________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 202 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 202 Michigan Packaging Company City of Mason 33-19-10-16-400-027 Real 301 Industrial Imp 33-19-10-16-400-027 $1,109,740 $554,870 $538,152
Page 5
MTT Docket No. 2-__BBB____-TT Page 5 of 5 3. Petitioner contends the values for the property or properties identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 202 4. The values in dispute for the property or properties identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 202 33-19-10-16-400-027 $936,240 $468,120 $468,120 33-19-10-16-400-027 $173,500 $86,750 $70,032
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.
09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.1c1ea8c4-ec93-4508-9796-c0a795831297.pdfRead complete document text →
Read document text excerpt
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 Michigan Packaging Company Home Address (No., Street, P.O. Box or Rural Route) 366 Greif Parkway City or Town Delaware State Ohio ZIP Code 43015 Telephone Number 9174887825 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Michelle (Mikki) M.I. M Last Name Silvey Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 9229 Delegates Row, Ste 375 City or Town Indianapolis State Indiana ZIP Code 46240 Telephone Number 317-596-3260 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) msilvey@dmainc.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?2 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 740 Eden Mason Michigan 48854 Taxing Authority (City or Township) City Of Mason (INGHAM) County Ingham If you are appealing more than one parcel, are they contiguous or adjoining? Yes (*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: 33-19-10-16-400-026 Classification of Property: Real Industrial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 6062950 Current Taxable Value as established by the Board of Review: 5984308 What do you believe is the fair market value (also known as True Cash Value)? 10271760 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 5135880 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Number: 33-19-10-16-400-027 Classification of Property: Real Industrial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 554870 Current Taxable Value as established by the Board of Review: 538152 What do you believe is the fair market value (also known as True Cash Value)? 936240 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 468120 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:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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? 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/ Michelle (Mikki) M. Silvey
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.