Record Finder / 26-001394-TT
Michigan

Osborne Properties Petitioner Vs. City Of Iron Mountain Respondent

Petitioner
Osborne Properties
Respondent
City Of Iron Mountain

Case overview

Docket number
26-001394-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Dickinson
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Attachments to the Answer were filedNot recordedNot recorded08/18/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Proof of Service of Misc Documents was received.Not recordedNot recorded08/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Response to Order - AnswerNot recordedNot recorded08/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded08/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedNot recorded108/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/11/2026Not recordedDownload
1A petition was received.Not recordedNot recorded05/26/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Osborne Properties 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001394 

City of Iron Mountain 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X Admit ___ Deny. 

If denied, state the parcel number 

for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Form addressing all other parcels at issue.) 

2. 

X 

Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

___Admit 

X_ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

___ Admit X Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

Admit X_ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X 

Admit ___ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Page 2

MTT Docket No. 26-001394 

Page 2 of 4 

10. 

11. 

12. 

13. 

___Admit 

X_ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page 

if 

necessary): 

X Admit ___ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property's taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? __ Yes 

X_ 

No.

Page 3

MTT Docket No. 26-001394 

Page 3 of 4 

14. 

Admit 

Deny 

X_ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

7,619,200 

3,809,600 

2,768,858 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7,619,200 

3,809,600 

2,768,858 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

0 

0 

0

Page 4

MTT Docket No. 26-001394 

Page 4 of 4 

19. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

20. 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Assessor used the State of Michigan Assessor's manual to price the property. 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page 

if necessary): 

ignature of Respondent's Authorized Representative or, if none, Respondent: 

Nile AY 

mae of Respondent's Authorized Representative or,

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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: 26-001394

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 26-001394 Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-001394 Proof of Service.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Osborne Properties 

Petitioner(s) 

v 

MTT Docket No. 26-001394 

City of Iron Mountain 

, 

Respondent(s) 

PROOF OF SERVICE 

Abbey Simondsen 

states that on 08/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Brian Thomas 

6615 Brotherhood way 

Fort Wayne IN 46825 

lt Straz din 

[Signafurg of person who is serving/mailing copy] 

Abbey Simondsen 

[Print/type name of person serving/mailing copy] 

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

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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: 26-001394

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: 26-001394 Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Osborne Properties 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001394 

City of Iron Mountain 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X Admit ___ Deny. 

If denied, state the parcel number 

for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Form addressing all other parcels at issue.) 

2. 

X 

Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

___Admit 

X_ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

___ Admit X Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

Admit X_ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X 

Admit ___ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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

Page 2

MTT Docket No. 26-001394 

Page 2 of 4 

10. 

11. 

12. 

13. 

___Admit 

X_ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page 

if 

necessary): 

X Admit ___ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property's taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? __ Yes 

X_ 

No.

Page 3

MTT Docket No. 26-001394 

Page 3 of 4 

14. 

Admit 

Deny 

X_ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

7,619,200 

3,809,600 

2,768,858 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7,619,200 

3,809,600 

2,768,858 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

0 

0 

0

Page 4

MTT Docket No. 26-001394 

Page 4 of 4 

19. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

20. 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Assessor used the State of Michigan Assessor's manual to price the property. 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page 

if necessary): 

ignature of Respondent's Authorized Representative or, if none, Respondent: 

Nile AY 

mae of Respondent's Authorized Representative or,

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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: 26-001394

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

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: 26-001394 Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-001394_POS_NOTICE OF DOCKET.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

Osborne Properties, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-001394 

City Of Iron Mountain, 

Respondent. 

NOTICE OF DOCKET NUMBER 

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case. 

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

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

will result in Respondent being placed in default. 

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

case. 

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

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

or the Tribunal’s rules. 

By: Tribunal Clerk 

Entered: August 11, 2026 

PROOF OF SERVICE 

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

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

representatives. 

By: Tribunal Clerk 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Osborne Properties 

, 

MICHIGAN TAX TRIBUNAL 

___ 

Petitioner(s) 

MTT Docket No.##™ Jb - 50)3 94 

City of Iron Mountain 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 051-000-219-12 

(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 _v 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 201 Commercial 

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

Page 3

MTT Docket No. pl” Db HO | 29/ 

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): 

10. 

11. 

12. 

13. 

14. 

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): 

The property or properties at issue are located in Dickinson 

County. The 

property or properties’ address is: 

1100 S. Stephenson Ave. 

Iron Mountain, Ml 49801 

The assessment or assessments at issue were established by the

Page 4

MTT

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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: 26-001394

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: 26-001394_POS_NOTICE OF DOCKET

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 MTT Petition_1100 S Stephenson Ave_Iron Mountain MI.pdfRead complete document text →
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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

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. 

 

 

 

 

n/a

City of Iron Mountain

Osborne Properties

051-000-219-12

201 Commercial

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 year(s) at issue are: _______________________________________

n/a

Dickinson

1100 S. Stephenson Ave.

Iron Mountain, MI 49801

City of Iron Mountain

Osborne Properties

501 S 8th Street

Minneapolis MN 55404

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15.

If more than the current tax year is being appealed, list the separate and specific

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

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

Petitioner requests the following relief (attach additional page if necessary):

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

n/a

2026

7619200

3809600

2768858

2026

4930000

2465000

2465000

2026

2689200

1344600

303858

We respectfully request that the taxable value and assessed value be corrected to $2465000 with the true cash 

value $ 4930000. 

Subject property is a neighborhood shopping center known as

Page 4

MTT

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EntireTribunalCaseISPetition.pdfRead complete document text →
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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

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825-4226

Telephone Number

2606378899

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

tbeerman@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2606378899

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

bthomas@integritytax.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]

1100 S Stephenson Ave

Iron Mountain

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49801

Taxing Authority (City or Township)

City Of Iron Mountain (DICKINSON) 

County

Dickinson

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:

05100021912

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:

3809600

Current Taxable Value as established by the Board of Review:

2768858

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

4930000

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

2465000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Thomas

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686882482

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-11_10-58-47.pdfRead complete document text →
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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

Osborne Properties, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001394

City Of Iron Mountain, 

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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2026 MTT Petition_1100 S Stephenson Ave_Iron Mountain MI.pdfRead complete document text →
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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

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. 

 

 

 

 

n/a

City of Iron Mountain

Osborne Properties

051-000-219-12

201 Commercial

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 year(s) at issue are: _______________________________________

n/a

Dickinson

1100 S. Stephenson Ave.

Iron Mountain, MI 49801

City of Iron Mountain

Osborne Properties

501 S 8th Street

Minneapolis MN 55404

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15.

If more than the current tax year is being appealed, list the separate and specific

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

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

Petitioner requests the following relief (attach additional page if necessary):

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

n/a

2026

7619200

3809600

2768858

2026

4930000

2465000

2465000

2026

2689200

1344600

303858

We respectfully request that the taxable value and assessed value be corrected to $2465000 with the true cash 

value $ 4930000. 

Subject property is a neighborhood shopping center known as

Page 4

MTT

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EntireTribunalCaseISPetition.pdfRead complete document text →
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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

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825-4226

Telephone Number

2606378899

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

tbeerman@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2606378899

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

bthomas@integritytax.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]

1100 S Stephenson Ave

Iron Mountain

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49801

Taxing Authority (City or Township)

City Of Iron Mountain (DICKINSON) 

County

Dickinson

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:

05100021912

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:

3809600

Current Taxable Value as established by the Board of Review:

2768858

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

4930000

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

2465000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Thomas

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686882482

Supporting Waiver Documents:

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