Record Finder / 26-000967-TT
Michigan
Spring Valley Industries, LLC Petitioner Vs. Township Of Delhi Charter Respondent
- Petitioner
- Spring Valley Industries, LLC
- Respondent
- Township Of Delhi Charter
Case overview
- Docket number
- 26-000967-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Ingham
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/05/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Prehearing General Call | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| 7 | Appearance | RESP | Not recorded | 07/24/2026 | Not recorded | Download |
| 6 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 07/24/2026 | Not recorded | Download |
| 5 | Answer | Not recorded | Not recorded | 07/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/13/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 06/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/14/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Respondent's COS 26-000967.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SPRING VALLEY INDUSTRIES, LLC, Petitioner, v CHARTER TOWNSHIP OF DELHI, Respondent. SARAH R BELLOLI MATTHEW DINGMAN RYAN, LLC Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.belloli@ryan.com MOAHR Docket No.: 26-000967 Tax Parcel No.: 33-25-05-24-100-022 DAVID M. REVORE (P68929) MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C. Attorney for Respondent 3410 Bell Chase Way, Suite 600 Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com CERTIFICATE OF SERVICE The undersigned certifies that she served a copy of Respondent Charter Township of Delhi’s of Delhi’s First Pre-Valuation Discovery Requests to Petitioner: Sarah R. Belloli and Matthew Dingman, RYAN, LLC, via email at Sarah.belloli@ryan.com and Matthew Dingman, RYAN LLC via email matthew.dingman(@ryan.com on the 5% day of October 2026, e-filed with the Tribunal on this date. M\« Un VL oS Nr phy Melanie S. Murphy /1 () J
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David M. Revore, Esq. October 5, 2026 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Spring Valley Industries, LLC v Delhi Charter Township Michigan Entire Tribunal File No. 26-000967TT Tax Parcel ID#: 33-25-05-24-100-022 Dear Clerk: Enclosed for filing in the captioned matter please find Respondent Delhi Township’s Certificate of Service of Respondent’s First Pre-Valuation Discovery Request. Very truly yours, McGinty, Hitch, Person, Anderson & Revore, P.C. /s/ DMR David M. Revore Delhi Township Attorney DMR/msm Enclosures c: Elizabeth A. Tobias, Delhi Township Assessor Sarah R. Belloli, Representative for Petitioner Matthew Dingman, Representative for Petitioner
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SubsequentFiling.pdfRead complete document text →
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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: 26-000967 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: Respondent's COS 26-000967 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Prehearing_General_Call.2026-09-01_11-44-48.pdfRead complete document text →
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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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Spring Valley Industries, LLC, Petitioner, v Township Of Delhi Charter, Respondent. MTT Docket No. 26-000967 Please be advised that 26-000967 has been placed on a two-week Prehearing General Call commencing August 02, 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.
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MTT Docket No. 26-000967 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 April 5, 2027. 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 April 5, 2027. 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 April 5, 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. 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 August 2, 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
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MTT Docket
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Respondent Appearance 26-000967.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SPRING VALLEY INDUSTRIES, LLC, Petitioner, v CHARTER TOWNSHIP OF DELHI, Respondent. SARAH R BELLOLI RYAN, LLC Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.belloli(@ryan.com MOAHR Docket No.: 26-000967 Tax Parcel No.: 33-25-05-24-100-022 DAVID M. REVORE (P68929) MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C. Attorney for Respondent 3410 Bell Chase Way, Suite 600 Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com ATTORNEY APPEARANCE NOW COMES McGinty, Hitch, Person, Anderson & Revore, P.C., and David M. Revore, enters its Appearance on behalf of Respondent Delhi Charter Township in the captioned matter. Dated: July 24, 2026 Respec submitted, David M. Revore (P68929) Attorney for Respondent
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McGinty, HiTcH, PERSON, ANDERSON & REVORE, P.C. ATTORNEYS AT LAW 3410 BELLE CHASE WAY, SUITE 600 LANSING, MICHIGAN 48911 TELEPHONE (517) 351-0280 FAX (517) 351-3583 www.mcgintylaw.com David M. Revore, Esq. July 24, 2026 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Spring Valley Industries, LLC v Delhi Charter Township Michigan Entire Tribunal File No. 26-000967TT" Tax Parcel ID#: 33-25-05-24-100-022 Dear Clerk: Enclosed for filing in the captioned matter please find Respondent Delhi Township’s Appearance, Answer to Petition with Affirmative Defenses, the Township’s initial disclosures, consisting of the property record card and valuation statement, along with the Certificate of Service of the same that has been e-filed with the Tribunal on this date. Very truly yours, McGinty, Hitch, Person, Anderson & , P.C. M7 David M. Revore DMR/msm Enclosures c: Elizabeth A. Tobias, Delhi Township Assessor Sarah R. Belloli, Representative for Petitioner
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Respondent COS 26-000967.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL / SPRING VALLEY INDUSTRIES, LLC, MOAHR Docket No.: 26-000967 Petitioner, Tax Parcel No.: 33-25-05-24-100-022 Vv CHARTER TOWNSHIP OF DELHI, Respondent. / SARAH R BELLOLI DAVID M. REVORE (P68929) RYAN, LLC MCGINTY, HITCH, PERSON, Representative for Petitioner ANDERSON & REVORE, P.C. 101 West Big Beaver, Suite 945 Attorney for Respondent Troy, MI 48084 3410 Bell Chase Way, Suite 600 (313) 230-0104 Lansing, MI 48911 Sarah.belloli@ryan.com (517) 351-0280 davidrevore@mcgintylaw.com / CERTIFICATE OF SERVICE The undersigned certifies that she served a copy of Respondent Charter Township of Delhi’s Response to Petitioner’s Entire Tribunal Property Tax Petition, Supplemental Answer/ Affirmative Defenses along with this Certificate of Service, upon: Sarah R. Belloli, RYAN, LLC, 101 West Big Beaver, Suite 945, Troy, MI 48084 by placing said documents in a sealed envelope, addressed as above and with first class postage thereon fully affixed, and by depositing said envelope in a United States mail receptacle and via email at Sarah.belloli@ryan.com on the 24% day of July, 2026, e-filed with the Tribunal on this date. i Sl hepphe ¢/ Melanie S. Murphy
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Respondent Answer 26-000967.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR SPRING VALLEY INDUSTRIES, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MIT Docket No. _26_-o_o_o9_67 __ _ DELHI CHARTER TOWNSHIP Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. ~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. ~Admit __ Deny. If denied, the property identified on the Entire Tribunal Property Tax Petition is~ real_ personal. 3. _Admit _Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): N/A 4. _Admit _Deny. If denied, identify the parcel or parcels of personal property 5. that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): N/A _Admit _Deny. N/A 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. ~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, Ml48933 · 517-335-9760 PO BOX 30232, LANSING, Ml48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Ml48906
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MTT Docket No. 26-000967 Page 2 of4 7. _Admit _Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): N/A 8. _Admit _Deny _Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional ~:~e if necessary): 9. _Admit _Deny _Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if 10. ~Admit _Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: 11 . ~Admit _Deny. If denied, what is the applicable local governmental unit: 12. _Admit _Deny ~Neither Admit Nor Deny. If denied, Jist the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary}: Respondent Jacks sufficient knowledge or information on which to form a belief as to the truth of the allegation. 13. If the property's taxable value is at issue, was there an addition or Joss for purposes of establishing the property's taxable value for the tax year or years at issue? ~Yes_No.
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MTT Docket No. _26_-o_o_o9_67 __ _ Page 3 of4 14. ~Admit _Deny _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 _Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional f!e 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 29,571,400 14,785,700 12,087,975 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 26,571,400 14,785,700 12,087,975 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 9,871,400 4,935,700 2,237,975
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MTT Docket No. 26-000967-TT Page 4 of4 19. _Admit xx Deny _Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Petitioner's request for relief is unsupported and without merit. 20. _Admit xx Deny _Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): Petitioner has failed to state a claim upon which relief can be granted as Petitioner failed to provide initial disclosures to support its assertions of property values. - see attached Supplemental Answer and Affirmative Defenses. 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
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SubsequentFiling.pdfRead complete document text →
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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: 26-000967 Is this case currently pending in the Small Claims Division? No Party Filing Document Other Files Document Type: Attachments to Answer Attachment File Name: Respondent Answer 26-000967 Document Type: Proof of Service: Misc Documents Attachment File Name: Respondent COS 26-000967 Document Type: Appearance Attachment File Name: Respondent Appearance 26-000967 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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26-000967.pdfRead complete document text →
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101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 July 13, 2026 RECEIVED JUL 15 2026 State of Michigan Treasurer Treasury Building, 430 West Allegan Street Lansing, MI 48922 MICHIGAN TAX TRIBUNAL Re: Spring Valley Industries, LLC v Delhi Charter Township MTT Docket No.: 26-000967 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Holt Public Schools Ingham County Equalization Director Ingham County Clerk Delhi Twp Charter Township Assessor Delhi Twp Charter Township Clerk Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL Spring Valley Industries, LLC, MTT Docket No.: 26-000967 Petitioner, v Delhi Charter Township, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL Dethi Twp Charter Township Assessor: Delhi Charter Township Assessor, 2074 Aurelius Rd, Holt, MI 48842 Delhi Twp Charter Township Clerk: Delhi Charter Township Clerk, 2074 Aurelius Rd, Holt, MI 48842 VIA FIRST-CLASS MAIL Ingham County Equalization Director: Ingham County Equalization Director, 341 S Jefferson St, Mason, MI 48854 Ingham County Clerk: Tngham County Clerk, 341 S Jefferson St, Mason, MI 48854 Holt Public Schools — School Board Secretary: Holt Public Schools, 5780 W Holt Rd, Holt, MI 48842 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as required by the Tribunal’s service rules. /s/ Joan Kleiner Joan Kleiner July 13,2026
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101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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MTT_ET_Petition_Spring Valley Industries__TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Spring Valley Industries, LLC, Petitioner(s) v Delhi Charter Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 33-25-05-24-100-022 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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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MTT Docket No. 26- 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): N/A 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): N/A 10. The property or properties at issue are located in Ingham County. The property’s address is: 1961 Holloway Dr, Holt, MI 48842 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Delhi Charter Township 12. Petitioner’s legal residence or principal office address is: 6555 North State Highway 161 Irving , TX 75039 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: 2026
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MTT Docket No. 26- 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $29,571,400 $14,785,700 $12,087,975 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $19,700,000 $9,850,000 $9,850,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,871,400 $4,935,700 $2,237,975 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true
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EntireTribunalCaseISPetition.pdfRead complete document text →
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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 Spring Valley Industries, LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 1961 Holloway Dr Holt
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) County Ingham 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: 33-25-05-24-100-022 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: 14785700 Current Taxable Value as established by the Board of Review: 12087975 What do you believe is the fair market value (also known as True Cash Value)? 19700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 9850000 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.
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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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051285012746 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-06-24_06-18-28.pdfRead complete document text →
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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 Spring Valley Industries, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000967 Township Of Delhi Charter, 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: June 24, 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Spring Valley Industries, LLC, Petitioner(s) v Delhi Charter Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 33-25-05-24-100-022 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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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MTT Docket No. 26- 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): N/A 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): N/A 10. The property or properties at issue are located in Ingham County. The property’s address is: 1961 Holloway Dr, Holt, MI 48842 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Delhi Charter Township 12. Petitioner’s legal residence or principal office address is: 6555 North State Highway 161 Irving , TX 75039 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: 2026
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MTT Docket No. 26- 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $29,571,400 $14,785,700 $12,087,975 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $19,700,000 $9,850,000 $9,850,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,871,400 $4,935,700 $2,237,975 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true
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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 Spring Valley Industries, LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 1961 Holloway Dr Holt
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) County Ingham 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: 33-25-05-24-100-022 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: 14785700 Current Taxable Value as established by the Board of Review: 12087975 What do you believe is the fair market value (also known as True Cash Value)? 19700000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 9850000 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.
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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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26051285012746 Supporting Waiver Documents:
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