Midland Cinemas, Inc., Petitioner Vs. City Of Midland, 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

Midland Cinemas, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002140

City Of Midland,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the 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: /s/ Patricia L. Halm

Entered: September 2, 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

Midland Cinemas, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002140

City Of Midland,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the 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: /s/ Patricia L. Halm

Entered: September 2, 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 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

Midland Cinemas, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002140

City Of Midland,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the 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: /s/ Patricia L. Halm

Entered: September 2, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc., 

MTT Docket No. 25-002140-TT 

Petitioner, 

Parcel No(s). 

11-33-40-500 

v 

City of Midland, 

Respondent. 

/ 

Michelle (Mikki) M. Silvey (P69494) 

Francis J. Keating (P39223) 

Alex Morse 

Braun Kendrick Finkbeiner PLC 

DuCharme, McMillen & Associates, Inc. 

Attorneys for Respondent 

Representatives for Petitioner 

4301 Fashion Square Blvd. 

9229 Delegates Row, Suite 375 

Saginaw, MI 48603 

Indianapolis, IN 46240 

(989) 498-2100 

(317) 689-6467 

frakea@braunkendrick.com 

(917) 488-7825 

msilvey@dmainc.com 

Christopher G. Komara (P61503) 

amorse@dmainc.com 

City Attorney, City of Midland 

Attorney for Respondent 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

/ 

JOINT STIPULATION TO DISMISS 

Petitioner and Respondent stipulate to the dismissal of this appeal with prejudice and 

without costs or fees to either party. 

Mictas (lo - 

0 

Michelle (Mikki) M. Silvey 

Ffancis J, 

eaifig 

DuCharme, McMillen & Associates, Inc. 

Braun 

Kendrick Finkbeiner PLC 

Representatives for Petitioner 

Attorneys for Respondent 

Dated: September 1, 2026 

Dated: September i 2026

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: 25-002140

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

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Midland Cinemas Joint Stip to Dismiss 25-002140 - Fully Executed 9-1-

2026

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

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 JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Midland Cinemas, Inc.,

Petitioner,

v

 

 

City Of Midland,

Respondent.

 MTT Docket No. 25-002140

Please be advised that 25-002140 has been placed on a two-week Prehearing General 

Call commencing January 19, 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. 

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. 25-002140

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 September 22, 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 September 22, 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 

September 22, 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 

January 19, 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

Page 3

MT

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Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

October 14, 2025 

VIA CERTIFIED MAIL / RETURN RECEIPT REQUESTED 

7020 3160 0000 4123 6395 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Midland Cinemas, Inc. v City of Midland 

MTT Docket No.: 25-002140 

Dear Ms. Welton: 

RECEIVED 

0CT 21 2025 

MICHIGAN TAX TRIBUNAL 

Enclosed please find Respondent’s Answer to Entire Tribunal Property Tax Petition and Proof of Service 

for the above-referenced matter. Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

J. KEATING 

FIK/Is 

Enclosures 

(oc 

Client (w/encs) 

Mikki Silvey (w/encs)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002140 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 

(917) 488-7825 

msilvey@dmainc.com 

amorse@dmaine.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christoper G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

RESPONDENT’S ANSWER TO 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, City of Midland, by and through its attorneys, Braun Kendrick 

Finkbeiner P.L.C., and for its Answer to Entire Tribunal Property Tax Petition, states as follows: 

1. 

Admitted.

Page 3

5. 

Admitted. 

6. 

Respondent admits that no Board of Review protest was required. 

7. 

Admitted. 

8. 

Admitted. 

9. 

Admitted. 

10. 

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

truth of the allegations in paragraph 10. 

11. 

Respondent admits that Petitioner’s petition states that this appeal involves issues 

relating to the property 

’s true cash value, taxable value, and uniformity. 

12. 

Admitted. 

13. 

Admitted. 

14. 

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

truth of the allegations in paragraph 14. Respondent denies as untrue that the true cash value, state 

equalized value and taxable value determined by it for the subject property, are incorrect. 

15. 

Respondent admits that Petitioner has correctly computed the amount of true cash 

value, state equalized value and taxable value in contention, by subtracting its erroneous values 

from the values correctly determined by Respondent. 

16. 

Respondent denies as untrue the allegations and any implication that the assessment 

of the subject property is invalid. 

16a. 

Respondent denies as untrue the allegations in paragraph 16a.

Page 4

16d. 

Respondent denies as untrue the allegations in paragraph 16d. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to allege specific and sufficient facts to set forth a cause of 

action against Respondent. 

2. 

Petitioner has failed to allege specific and sufficient facts 

to establish fraud, 

discrimination, or illegality on the part of the Respondent. 

3. 

Petitioner may not be the real party in interest to bring this tax appeal. 

4. 

Petitioner may not have standing to bring this tax appeal. 

5S. 

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

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

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

6. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

Petitioner’s 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

7. 

Petitioner’s property was uniformly assessed in accordance with Michigan law. 

8. 

Respondent reserves the right to assert additional affirmative defenses during the 

pendency of this action. 

WHEREFORE, Respondent, City of Midland, respectfully requests that this Honorable 

Tribunal provide it with the following relief: 

A. 

Dismiss the Petition with prejudice, and award Respondent its costs and attorney

Page 5

BRAUN KENDRICK FINKBE 

P.L.C. 

Dated: October 14, 2025 

BY: 

FRANCIS. 

KEATING (P39223) 

Attorney for/Respondent

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002140 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240

Page 7

CERTIF

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Page 1

RECEIVED 

OCT 02 2025 

MY 0p 

0 1 

an 

MICHIGAN TAX TRIBUNAL 

City Hall + 333 West Ellsworth Street 

o Midland, Michigan 48640-5132 

+ 989.837.3300 

¢ 989.835.2717 Fax 

» wwiw.cityofmidlandmi.gov 

September 30, 2025 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

RE: 

Midland Cinemas, Inc. v. City of Midland 

MTT Docket No.: 25-002140-TT 

Dear Ms. Welton: 

Enclosed for filing please find the Respondent City of Midland’s Appearance and Notice of 

Appearance along with a Certificate of Service in regards to the above-referenced case. 

Please do not hesitate to contact our office if you have any questions or comments. 

Sincerely, 

— 

NCE VEC 

Lesley A. Kovacevich 

Senior Paralegal 

City Attorney’s Office 

Enclosures 

cc: 

Michelle (Mikki) Silvey 

Alex Morse 

Francis J. Keating

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

/ 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey 

Alex Morse 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(313) 596-3260, ext 2404 

msilvey@dmainc.com 

amorse(@dmainc.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

/ 

APPEARANCE 

TO: 

Chief Clerk of the Michigan Tax Tribunal 

NOW COMES 

the City Attorney for the City of Midland, Christopher G. Komara, and 

hereby enters his Appearance as counsel on behalf of the Respondent, City of Midland, in the above- 

referenced case. 

MTT: 

25-002140-TT 

Francis J. Keating (P39223) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Respondent 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48603 

(989) 498-2100 

frakea@braunkendrick.com

Page 3

NOTICE OF APPEARANCE 

TO: 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

Please take notice that I, Christopher G. Komara, City Attorney for the City of Midland, 

have this day entered my Appearance as Counsel for the Respondent, City of Midland, in the 

above-referenced case. 

Dated: 09/30/2025 

Christopher G. Komara (P61503) 

City Attorney 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

MTT: 

25-002140-TT 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

/ 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

Francis J. Keating (P39223) 

By: 

Michelle (Mikki) M. Silvey 

Braun Kendrick Finkbeiner, PLC 

Alex Morse 

Attorney for Respondent 

4301 Fashion Square Boulevard 

Representatives for Petitioner 

Saginaw, Michigan 48603 

9229 Delegates Row, Suite 375 

(989) 498-2100 

Indianapolis, IN 46240 

frakea@braunkendrick.com 

(313) 596-3260, ext 2404 

msilvey@dmainc.com 

amorse@dmainc.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

CERTIFICATE OF SERVICE 

THE UNDERSIGNED certifies that an Appearance and Notice of Appearance of Christopher 

G. Komara, City Attorney for the City of Midland were served upon: 

Michelle (Mikki) M. Silvey and Alex Morse, Representatives for Petitioner, via first-class 

mail, postage pre-paid, to: 9229 Delegates Row, Suite 375, Indianapolis, IN 46240 

and 

Francis J. Keating, Attorney for Respondent, via email to: frakea@braunkendrick.com 

on the below date. 

—

Page 5

YX 

MY 

0, 

Midland 

City Hall + 333 West Ellsworth Street + Midland, MI 48640 

City Attorney's Office 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

INA 

PR LAITY 

(M

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Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

September 23, 2025 

VIA E-MAIL: taxtrib@michigan.gov 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Midland Cinemas, Inc. v City of Midland 

MTT Docket No.: 25-002140 

Dear Ms. Welton: 

Enclosed please find Respondent’s Appearance and Proof of Service for the above-referenced matter. 

Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Very 

tru 

S, 

IS J. KEATING 

FIK/Is 

Enclosures 

cc: 

Client (w/encs) 

Mikki Silvey (w/encs) 

4928-6550-7435, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

~~ MIDLAND 

SAGINAW 

MT. PLEASANT 

240 W. Main St, 

Suite 1200, Midland, 

MI 48640 

| 

TEL: 

989.631.1027 

TEL 989.498.2100 

TEL: 989.775.7404 

FAX: 989.631.9880 

FAX: 989.799.4666 

FAX: 989.775.3764 

BRAUNKENDRICK.COM

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 25-002140 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 689-6467 

(917) 488-7825 

msilvey@dmainc.com 

amorse(@dmainc.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorneys for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

APPEARANCE 

NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis 

J. Keating, and hereby 

enters its Appearance on behalf of Respondent, City of Midland. 

BRAUN KENDRICK FINKBEIMER P.L.C. 

Dated: September £4, 2025 

Bie: 

4934-7394-3403, v. 

1 

FRANCIS 

J/KEATING (P39223) 

Attorneys’Igr 

Respondent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND CINEMAS, INC., 

Petitioner, 

MTT Docket No.: 25-002140 

\% 

CITY OF MIDLAND, 

Respondent. 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Michelle (Mikki) M. Silvey (P69494) 

By: 

Francis J. Keating (P39223) 

Alex Morse 

Attorneys for Respondent 

Representatives for Petitioner 

4301 Fashion Square Blvd. 

9229 Delegates Row, Suite 375 

Saginaw, MI 48603 

Indianapolis, IN 46240 

(989) 498-2100 

(317) 689-6467 

frakea@braunkendrick.com 

(917) 488-7825 

msilvey@dmainc.com 

amorse@dmainc.com 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and 

states that on the ay of September, 2025, she served a copy of Respondent’s Appearance 

via first class mail, by placing same in an envelope with sufficient postage attached and plainly 

addressed to: 

Michelle (Mikki) M. Silvey, 9229 Delegates Row, Suite 375, Indianapolis, IN 46240. 

aly od u~ 

LEE STADLER 

4920-4027-7867, v. 1

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc.. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 25-002140-TT 

) 

City of Midland 

) 

) 

) 

Respondent. 

) 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16 day of 

September 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: 

Ann Manary 

Midland Public Schools 

Midland County Clerk 

Jennifer Ringgold, School Board Secretary 

220 W Ellsworth Street 

600 E. Carpenter St. 

Midland, MI 48640-5194 

Midland, MI 48640 

Chris Gaumer 

Michigan State Treasurer 

Midland County Equalization Director 

Department of Treasury 

220 W Ellsworth Street 

Treasury Building 

Midland, MI 48640-5194 

430 West Allegan 

Lansing, MI 48922 

Mi 

Sa 

Cre (© 

5 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc.. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 25-002140-TT 

) 

City of Midland, 

) 

) 

) 

Respondent. 

) 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16™ day of 

September 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: 

Kayla Ripley 

City of Midland Assessor 

333 W Ellsworth Street 

Midland, MI 48640 

Lacey Todd 

City of Midland Clerk 

333 W Ellsworth Street 

Midland, MI 48640 

Q 

Mictae ((@ 

0) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc. 

5 

MTT Docket No. 25-002140 

 -TT 

Petitioner, 

v 

City of Midland 

; 

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 

1. 

Property Parcel No.: 11-33-40-500 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-002140 

TT 

Page 2 of 3 

5. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-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 Midland 

County. 

The property or properties’ address is: 

6540 Cinema Dr, Midland, MI 48642 

The assessment(s) at issue were established by the: City of Midland 

Petitioner’s legal residence or principal office address is: 

314 E Comstock, Owosso, MI 48867 

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 

$4,623,400 

$2,311,700 

$1,875,517 

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 

$1,650,000 

$825,000 

$825,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,973,400 

$1,486,700 

$1,050,517

Page 5

MTT Docket No. 25-002140 

TT 

Page 3 of 3 

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. 

Mic (0 Se) 

Dated: May 31,2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc. 

N 

MTT Docket No. 25- 

Petitioner, 

v 

City of Midland 

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 

1. 

Property Parcel No.: 11-33-40-500 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-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 Midland 

~~ County. 

The property or properties’ address is: 

6540 Cinema Dr, Midland, MI 48642 

The assessment(s) at issue were established by the: City of Midland 

Petitioners legal residence or principal office address is: 

314 E Comstock, Owosso, MI 48867 

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 

$4,623,400 

$2,311,700 

$1,875,517 

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 

$1,650,000 

$825,000 

$825,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,973,400 

$1,486,700 

$1,050,517

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments 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 202true 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: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

31

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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

Midland Cinemas, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002140

City Of Midland, 

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 13, 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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Midland Cinemas, Inc. 

N 

MTT Docket No. 25- 

Petitioner, 

v 

City of Midland 

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 

1. 

Property Parcel No.: 11-33-40-500 

2. 

The property identified above is real 

. 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 2

MTT Docket No. 25- 

-TT 

Page 2 of 3 

S. 

10. 

11. 

12. 

13. 

14. 

15. 

The property identified above is classified as 201 Commercial-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 Midland 

~~ County. 

The property or properties’ address is: 

6540 Cinema Dr, Midland, MI 48642 

The assessment(s) at issue were established by the: City of Midland 

Petitioners legal residence or principal office address is: 

314 E Comstock, Owosso, MI 48867 

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 

$4,623,400 

$2,311,700 

$1,875,517 

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 

$1,650,000 

$825,000 

$825,000 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$2,973,400 

$1,486,700 

$1,050,517

Page 3

MTT Docket No. 2-___BBB___-TT 

Page 3 of 3 

 The 202assessments 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 202true 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: May ___, 202

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

31

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

Midland Cinemas, Inc. 

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

314 E Comstock

City or Town

Owosso

State

Michigan

ZIP Code

48867

Telephone Number

917-488-7825

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?1

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

6540 Cinema Dr

Midland

Michigan

48642

Taxing Authority (City or Township)

City Of Midland (MIDLAND)

County

Midland

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:

11-33-40-500

Classification of Property: Real 

Commercial

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

2311700

Current Taxable Value as established by the Board of Review:

1875517

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

1650000

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

825000

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/ Michelle (Mikki) M. Silvey

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