Midland Towne Center LLC Petitioner Vs. City Of Midland Respondent

Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

October 23, 2026 

VIA ELECTRONIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Midland Towne Center LLC v City of Midland 

MTT Docket No.: 26-001310 

Dear Ms. Welton: 

Enclosed please find Respondent’s Answer to “Amended” 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. 

Very 

truly, 

yours, 

F 

CIS J. KEATING 

FIK/1s 

Enclosures 

cc: 

Client (w/encs) 

Andrew J. Balzer (w/encs) 

4896-9741-1034, v. 

1 

BRAUN KENDRICK FINKBEINER PL.C. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

BRAUNKENDRICK.COM

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

MTT Docket No.: 26-001310 

\% 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Andrew J. Balzer (P82952) 

By: 

Francis J. Keating (P39223) 

Attorney for Petitioner 

Attorney for Respondent 

5195 Hampton Place 

4301 Fashion Square Blvd. 

Saginaw, MI 48604 

Saginaw, MI 48603 

(989) 799-5000 

(989) 498-2100 

abalzer@shinnerscook.com 

frakea@braunkendrick.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 

day of October, 2026, she served a copy of Respondent’s Answer to 

“Amended” Entire Tribunal Property Tax Petition via first class mail, by placing same in an 

envelope with sufficient postage attached and plainly addressed to: 

Andrew J. Balzer, 5195 

Hampton Place, Saginaw, MI 48604. 

le SOC Was 

LEE STADLER 

4910-1920-6618, v. 

1

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001310

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Midland Towne Center LLC v City of Midland (26-001310) Proof of 

Service

Document Type: Documentation

Attachment File Name: Midland Towne Center LLC v City of Midland (26-001310) 

correspondence

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 26-001310 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer(@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorney for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher 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 

“AMENDED” 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 “Amended” Entire Tribunal Property Tax 

Petition, states as follows: 

1. 

Admitted. 

2x 

Admitted. 

3% 

N/A. 

4913-7313-9672, v. 1

Page 2

4. 

N/A. 

S. 

N/A. 

6. 

Admitted. 

7. 

Admitted. The 2026 Board of Review Decision is attached hereto as Exhibit A. 

8. 

N/A. 

9. 

N/A. 

10. 

Admitted. 

11. 

Admitted. 

12. 

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

truth of the allegations in paragraph 12. 

13. 

Respondent admits 

that 

the 

petition 

alleges 

that 

this 

appeal 

involves 

issues 

relating to the property’s true cash value and taxable value. 

14. 

Admitted. 

15. 

N/A. 

16. 

Admitted. 

17. 

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

truth of the allegations in paragraph 17. 

18. 

Respondent admits that Petitioner has correctly computed the values in dispute by 

subtracting its erroneously value claims from the values correctly determined by Respondent’s 

assessor and Board of Review. 

19. 

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

truth of the allegations in paragraph 19 regarding what Petitioner requests. 

4913-7313-9672, v. 1

Page 3

20. 

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

truth of the remaining allegations in paragraph 20. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

The Michigan Tax Tribunal does not have jurisdiction over this property tax 

appeal. The first petition for this commercial property was not filed until August 3, 2026. The 

deadline for filing a petition was May 31, 2025. 

2. 

Petitioner may have failed to allege specific and sufficient facts to set forth a 

cause of action against Respondent. 

3. 

Petitioner has failed 

to allege specific and sufficient facts 

to establish fraud, 

discrimination, or illegality on the part of the Respondent. 

4. 

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

5. 

Petitioner may not have standing to bring this tax appeal. 

6. 

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

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

at the 

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

Page 4

WHERE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001310

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Midland (MIDLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Francis

M.I.

J

Last Name

Keating

Firm Name (if any)

Braun Kendrick

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

4301 Fashion Square Blvd.

City or Town

Saginaw

State

 Michigan

ZIP Code

48603

Telephone Number

9894982100

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

frakea@braunkendrick.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Francis J. Keating

/s/

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Page 1

RECEIVED 

OCT 08 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

Shinners & Cook, P.C. 

By: Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer@shinnerscook.com 

MTT: 

26-001310 

Francis J. Keating (P39223) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Respondent 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48603 

(989) 498-2100 

frakea@braunkendrick.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. 

CED 

Dated: 

10/06/2026 

Christopher G. Komara (P61503)

Page 2

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. 

Christopher G. Komara (P61503) 

City Attorney 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

Dated: 

10/06/2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

Shinners & Cook, P.C. 

By: Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer@shinnerscook.com 

MTT: 

26-001310 

Francis J. Keating (P39223) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Respondent 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48603 

(989) 498-2100 

frakea@braunkendrick.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: 

Andrew 

J. Balzer, Attorney for Petitioner, via first-class mail, postage pre-paid, to: 5195 

Hampton Place, Saginaw, MI 48604. 

and 

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

on the below date. 

Dated: 

10/06/26 

By: 

Rachel V. Swint

Page 4

Y 

NY 

oo, 

M dl 

d 

| 

10a 

City Hall 

+ 333 West Ellsworth Street 

¢ Midland, Michigan 48640-5132 

+ 989.837.3300 

+ 989.835.2717 Fax 

+ wwyw.cilyofiidlandmi.goy 

October 6, 2026 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

RE: 

Midland Towne Center LLC v. City of Midland 

MTT Docket No.: 26-001310 

Dear Ms. Welton:

Page 5

ara— 

2

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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 6, 2026 

VIA E-MAIL: taxtrib@michigan.gov 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Midland Towne Center LLC v City of Midland 

MTT Docket No.: 26-001310 

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 truly 

yours, 

CIS J. KEATING 

FIK/Is 

Enclosures 

Tele 

Client (w/encs) 

Andrew J. Balzer (w/encs) 

{S1856238.DOCX.1} 

4908-5343-0230, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

BRAUNKENDRICK.COM

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

MTT Docket No.: 26-001310 

v 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Andrew J. Balzer (P82952) 

By: 

Francis J. Keating (P39223) 

Attorney for Petitioner 

Attorney for Respondent 

5195 Hampton Place 

4301 Fashion Square Blvd. 

Saginaw, MI 48604 

Saginaw, MI 48603 

(989) 799-5000 

(989) 498-2100 

abalzer@shinnerscook.com 

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 KEND 

FINKBEINER 

P.L.C. 

Dated: October & 2026 

BY 

| 

RaNGSIR 

ING (P39223) 

Attorney 

for Respondent 

4896-8203-9510, v. 1

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 26-001310 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer(@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorney for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.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 LoVe day of October, 2026, 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: Andrew J. Balzer, 5195 Hampton Place, Saginaw, MI 48604. 

4932-3087-9446, v. 

1 

LEE STADLER

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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 Towne Center LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001310

City Of Midland,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 3, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 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 Towne Center LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001310

City Of Midland,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 3, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 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 Towne Center LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001310

City Of Midland,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in

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 TOWNE CENTER LLC 

MTT: 26-001310 

Petitioner, 

v. 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

By: Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer(@shinnerscook.com 

PROOF OF SERVICE 

- 

tN 

_. 

I, PAMELA SUE SCHLAGEL, affirms, deposes and says that on the as) 

day of 

& 2p 

ww ,20Q . she did serve the following documents: 

e 

Appearance 

e 

Petitioner’s Amended Petition to Tax Tribunal 

e 

Notice of Docket Number 

by first class mail and/or e-mail as follows: 

Attn: 

Ms. Kayla Ripley 

Via Certified Mail — Return Receipt 

City of Midland Assessor 

333 W. Ellsworth Street 

Midland, MI 48640 

Attn: 

‘Ms. Lacey Todd 

' 

Via Certified Mail — Return Receipt 

City of Midland Clerk 

333 W. Ellsworth Street 

Midland, MI 48640

Page 2

Attn: 

Rachael A. Eubanks 

Via First Class Mail 

Michigan State Treasurer 

Michigan Department of Treasury 

Lansing, MI 48922 

Attn: 

Jim Stamas 

Via First Class Mail 

Midland County Clerk 

220 W. Ellsworth Street 

Midland, MI 48640 

Attn: 

Chris Gaumer 

Via First Class Mail 

Midland County Equalization Director 

220 W. Ellsworth Street 

Midland, MI 48640 

Attn: 

Jennifer Ringgold 

Via First Class Mail 

School Board of Education Secretary 

Midland Public Schools 

600 E. Carpenter Street 

Midland, MI 48640 

Dated: 

A slzw 

» 

ve 

Sh 005. 

( 

PAMELA SUE SCHLAGEL 

v

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001310

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POSPSS~2

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC 

MTT: 26-001310 

Petitioner, 

V. 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

By: Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer@shinnerscook.com 

PROOF OF SERVICE 

LAA 

I, PAMELA SUE SCHLAGEL, affirms, deposes and says that on the Wd 

" 

day of 

So plan \nei, 20 Ag she did serve the following documents: 

e 

Appearance 

e 

Petitioner’s Amended Petition to Tax Tribunal 

e 

Notice of Docket Number 

by first class mail and/or e-mail as follows: 

Attn: Ms. Kayla Ripley 

Midland City Assessor 

333 W. Ellsworth St. 

Midland, MI 48640 

. 

. 

. 

Dated: 

A -lt-2 

I. 

Be 

Actssg § 

PAMELA SUE SCHLAGEL

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 TOWNE CENTER LLC 

MTT: 26-001310 

Petitioner, 

2 

CITY OF MIDLAND, 

Respondent. 

SHINNERS & COOK, P.C. 

By: Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer@shinnerscook.com 

APPEARANCE 

TO: Chief Clerk of the Michigan Tax Tribunal 

NOW COMES SHINNERS & COOK, P.C., by Attorney Andrew J. Balzer, and hereby 

enters his Appearance as counsel on behalf 

of the Petitioner, Midland Towne Center, LLC, in the 

above-referenced matter, 

owes: 0/1/26 

Uda 175040 

Andrew J. Balzer (P82952)

Page 2

NOTICE OF APPEARANCE 

TO: 

Ms. Samantha M, Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Please take notice that I, Andrew J. Balzer, Attorney for Petitioner, have this day entered 

my Appearance as counsel for the Petitioner, Midland Towne Centre, LLC, in the above- 

referenced matter, 

ous 1/11/86 

SHINNERS & COOK, P.C. 

By: Andrew J. Balzer (P82952) 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer@shinnerscook.com

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001310

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

Party Filing Document 

Petitioner

Files

Document Type: Appearance

Attachment File Name: Appearance.AJB.9.10.26 (signed)

Document Type: Proof of Service: Petition

Attachment File Name: POS.PSS (Appearance AJB)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non­

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

AMENDED PETITION

Midland Towne Center LLC

 26-001310

City of Midland

 14-15-50-160

 X

 

Commercial - Improved

 X

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax

Page 3

MTT

Page 4

__

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001310

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: Midland Towne Center ET Petition 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 Towne Center LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001310

City Of Midland,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner 

is required to file a petition and pay the required filing fee to initiate an appeal with the 

Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the 

appeal is not properly pending. As such, Petitioner must file a petition within 14 days of 

the entry of this order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “amended petition.” 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001310

Page 2 of 2

Entered: August 3, 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

Page 4

M

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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 Towne Center LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001310

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 1, 2026

PROOF OF SERVICE

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

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

or email addresses on file, as 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 Towne Center LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001310

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Midland Towne Center LLC

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

1421 Washington St

City or Town

Midland

State

Michigan

ZIP Code

48640

Telephone Number

9898781500

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

rduford45@yahoo.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Reid

M.I.

A

Last Name

Duford

Firm Name (if any)

Equitable Property Services LLC

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

412 E SAGINAW RD

City or Town

SANFORD

State

Michigan

ZIP Code

48657-9253

Telephone Number

(989) 280-1715

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

rduford45@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1511 Washington St

Midland

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48640

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.)

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

14-15-50-160

Classification of Property: Real (check one)

Commercial (check one)

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

4876200

Current Taxable Value as established by the Board of Review:

3460633

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

5000000

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

2500000

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

2500000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF

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Page 1

2026 BOARD OF REVIEW DECISION 

FROM 

PROPERTY IDENTIFICATION: 

CITY OF MIDLAND 

14-15-50-160 

ASSESSING OFFICE 

333 W ELLSWORTH ST 

1511 WASHINGTON ST 

MIDLAND, MI 48640-5132 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

BEG 40 FT 

W & 237 FT N OF S 1/4 COR OF SEC 15N 

355.52 FT 

W 654.54 FTN 265.33 FTE 270.6 FTS94 FTE 

MIDLAND TOWNE CENTER LLC 

403.9 FTN 124 FT W 674.47 FT S 239.10 FTW 263.55 FT S 

1421 WASHINGTON ST 

312.17 FTE 60 FT S 148.37 FT E218 FT S 167 FT E 460.33 

MIDLAND MI 48640 

FT N 204 FT E 200 FT TO POB 

THIS PROPERTY IS CLASSIFIED AS: 

201 

(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. They have made the following determination based on the 

information you supplied. 

Board of Review Comments: 

NO CHANGE. ASSESSMENT DETERMINED ACCURATE. 

[2026 

ORIGINAL ASSESSED VALUE 

4,876,200 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

4,876,200 

| 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

3,460,633 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

3.460.633 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

0.0000 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to 

the Michigan Tax Tribunal and classification appeals to the State Tax Commission. 

May 31, Michigan Tax Tribunal filing deadline for appeals of property classified as commercial real, industrial real, 

developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the 

Michigan Tax Tribunal on or before May 31 of the tax year involved. https://www.michigan.gov/taxtrib/ 

July 31, Michigan Tax Tribunal filing deadline for appeals of property classified as residential real, agricultural real, timber- 

cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 

of the tax year involved. https://www.michigan.gov/taxtrib/

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