Record Finder / 26-001665-TT
Michigan

Sweco Flint LLC Petitioner Vs. City Of Flint Respondent

Petitioner
Sweco Flint LLC
Respondent
City Of Flint

Case overview

Docket number
26-001665-TT
Status
Ready Schedule
CaseType
ET Property
Division
ET
County
Genesee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Proof of Service of Misc Documents was received.Not recordedNot recorded09/25/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded09/25/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded09/15/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedNot recorded108/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/21/2026Not recordedDownload
1A petition was received.Not recordedNot recorded05/28/2026$625.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

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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: 26-001665

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: Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Proof of Service (7).pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT Of LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FLINT CENTER PROPERTIES, LLC 

 

 

Docket No. 26-001669 

 

 

Petitioner 

 

 

 

 

Parcel Nos. 41-09-476-040 

v. 

 

CITY OF FLINT 

 

 

Respondent 

 

Aaron M. Fales (P72864) 

 

 

 

 

Aneerah R. Ali (P61086) 

330 Hamilton Row, Ste. 350 

 

 

 

Assistant City Attorney 

Birmingham, MI 48009 

 

 

 

 

City of Flint Law Department 

248-767-2026 

 

 

 

 

 

1101 S. Saginaw Street, 3rd 

afaleslaw@gmail.com 

 

 

 

 

Flint, Michigan 48502 

 

 

 

 

 

 

 

 

810-237-2091 

 

 

 

 

 

 

 

 

aali@cityofflint.com 

 

 

____________________________________________________________________________________ 

 

PROOF OF SERVICE 

I hereby certify that on September 25, 2026, I served a true and correct copy of Respondent's 

Answer upon Petitioner's counsel by electronic email at afaleslaw@gmail.com. 

I declare that the foregoing is true and correct to the best of my knowledge, information, and 

belief. 

Dated: ___9/25/2026__________________ 

 

Respectfully submitted,

Page 2

CITY OF FLINT LAW DEPARTMENT 

By: ____Aneerah R. Ali________________________________ 

Aneerah Ali (P61086) 

Assistant City Attorney 

1101 S. Saginaw Street 

Flint, Michigan 48502 

Attorney for Respondent

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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. 26-001665

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Flint (GENESEE)

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

Aneerah

M.I.

R

Last Name

Ali

Firm Name (if any)

City Of Flint Legal Department

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

1101 S. Saginaw Street

City or Town

Flint

State

 Michigan

ZIP Code

48502

Telephone Number

810-814-6938

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

aali@cityofflint.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aneerah R. Ali

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT Of LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

SWECO FLINT, LLC 

 

 

 

 

Docket No. 26-001665 

 

 

Petitioner 

 

 

 

 

Parcel Nos. 41-04-352-030 & 

v. 

 

 

 

 

 

 

 

 

 41-04-352-031 

 

CITY OF FLINT 

 

 

Respondent 

 

Aaron M. Fales (P72864) 

 

 

 

 

Aneerah R. Ali (P61086) 

330 Hamilton Row, Ste. 350 

 

 

 

Assistant City Attorney 

Birmingham, MI 48009 

 

 

 

 

City of Flint Law Department 

248-767-2026 

 

 

 

 

 

1101 S. Saginaw Street, 3rd 

afaleslaw@gmail.com 

 

 

 

 

Flint, Michigan 48502 

 

 

 

 

 

 

 

 

810-237-2091 

 

 

 

 

 

 

 

 

aali@cityofflint.com 

 

 

____________________________________________________________________________________ 

 

RESPONDENT’S ANSWER TO THE ENTIRE TRIBUNAL PROPERTY TAX 

PETITION 

1. Admit 

2. Admit. 

3. Deny. 

4. Deny 

5. Admit. 

6. Deny 

7. Deny

Page 2

RESERVATION OF RIGHTS 

Respondent reserves the right to amend or supplement this Answer and to assert any 

additional defenses that may become available through further investigation, discovery, or 

otherwise as permitted by the Michigan Tax Tribunal Rules. 

 

WHEREFORE, Respondent, City of Flint, respectfully requests That the tribunal deny the 

relief requested by the petitioner and that the Tribunal determine the subject property’s 

2026 assessment be consistent with the evidence and applicable law and grant such other 

and further relief as the Tribunal deems just and appropriate. 

 

 

 

 

Respectfully submitted, 

 

CITY OF FLINT LAW DEPARTMENT 

 

 /s/ Aneerah R. Ali 

By: __________________________________ 

 Aneerah Ali (P61086) 

 Assistant City Attorney City of Flint 

 Department of Law 

 1101 S. Saginaw Street Flint, Michigan 48502 

 (810) 237-2091 

 aali@cityofflint.com 

09/25/2026 Attorney for Respondent

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26 - Flint (sweco) POS.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

Vv. 

MTT Docket # 26-001665 

CITY OF FLINT, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

}) 

} ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on September 

2, 

iS 2026 he served a 

copy of Petitioner's Petition on the parties named on the attached list. 

Aaron M, Fales

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED; 

CLERK 

FLINT 

110] 8. SAGINAW 

FLINT, MI 48502 

ASSESSOR 

FLINT 

1101 5. SAGINAW 

FLINT, MI 48502 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

GENESEE COUNTY 

900 8. SAGINAW STREET 

FLINT, MI 48502-1514 

DIRECTOR OF EQUALIZATION 

GENESEE COUNTY 

900 S. SAGINAW STREET 

FLINT, MI 48502-1514 

SECRETARY OF SCHOOL BOARD 

FLINT COMMUNITY SCHOOLS 

923 E. KEARSLEY STREET 

FLINT, MI 48503-6106 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, Mi 48922

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SWECO Flint LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

\ 

MTT Docket No.: 26-001665 

City Of Flint, 

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 205.7353, 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), “[{]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 Tribunals rules. 

By: Tribunal Clerk 

Entered: August 21, 2026 

PROOF OF SERVICE 

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

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

MTT Docket #26- 001665 

vs. 

Parcel No. 41-04-352-030 & 

CITY OF FLINT, 

41-04-352-031 

Respondent. 

; 

PETITION 

SWECO FLINT LLC ("Petitioner"), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

1. 

Petitioner's principal office address 

is PO BOX 480485, New Haven, 

MI 48048. 

Petitioner 

is 

a party 

in interest with respect to property taxes on 

contiguous 

real 

property 

tax 

parcel 

nos. 

41-04-352-030 

and 

41-04-352-031 

("Petitioner's Property”), at 2010 N Dort Hwy., Flint, MI 48506. 

2. 

Respondent, City of Flint, assesses and collects property taxes on 

Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $33,883 and assessed Petitioner's Property at $43,000 resulting in a 

state equalized value of the same amount based on the tenative equalization

Page 5

resulting in a state equalized value of the same amount based on the tenative 

equalization factor for parcel 41-04-352-031. 

4. 

Petitioner's 

Property 

is 

classified 

as 

Industrial 

Real 

Property. 

Petitioner's Property 

is an industrial property. 

Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c} taxable value, and {d) uniformity. 

6. 

At this time, Petitioner believes, as 

it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessments, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

to 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

faxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are af higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes;

Page 6

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and, 

(d) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable 

value, 

and 

the 

mode 

of 

assessment 

adopted 

by 

Respondent, 

discriminate against Petitioner and deny Petitioner 

its constitutional 

rights 

to 

uniformity, equal protection and due process of law. 

WHEREFORE, 

Petitioner requests 

that 

the 

Tax Tribunal 

enter an Order 

reducing the 2026 taxable value of Petitioner's

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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: 26-001665

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 - Flint (sweco) POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 Petition - Flint Sweco.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

vs. 

CITY OF FLINT, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 41-04-352-030 & 

 41-04-352-031 

 

PETITION 

 

 

SWECO FLINT LLC (“Petitioner”), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is PO BOX 480485, New Haven, 

MI 48048. Petitioner is a party in interest with respect to property taxes on 

contiguous real property tax parcel nos. 41-04-352-030 and 41-04-352-031 

("Petitioner's Property"), at 2010 N Dort Hwy., Flint, MI 48506. 

 

2. 

Respondent, City of Flint, assesses and collects property taxes on 

Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $33,883 and assessed Petitioner's Property at $43,000 resulting in a 

state equalized value of the same amount based on the tenative equalization 

factor for parcel 41-04-352-030 and determined the taxable value of Petitioner's 

Property to be $1,252,148 and assessed Petitioner's Property at $1,293,100

Page 2

resulting in a state equalized value of the same amount based on the tenative 

equalization factor for parcel 41-04-352-031. 

 

4. 

Petitioner's Property is classified as Industrial Real Property. 

Petitioner's Property is an industrial property. Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessments, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash

Page 3

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and, 

 

 

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property identified as Parcel 41-

04-352-030 from $33,883 to $1,000, and reducing the 2026 assessed and state 

equalized values of Petitioner's Property from $43,000 to $1,000 and reducing the 

2026 taxable value of Petitioner's Property identified as Parcel 41-04-352-031 from 

$1,252,148 to $500,000, and reducing the 2026 assessed and state equalized 

values of Petitioner's Property from $1,293,100 to $500,000, and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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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

SWECO Flint LLC

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

PO Box 480485

City or Town

New Haven

State

Michigan

ZIP Code

48048

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2010 N Dort

Flint

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48506

Taxing Authority (City or Township)

City Of Flint (GENESEE) 

County

Genesee

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:

41-04-352-030

Classification of Property: Real (check one)

Industrial (check one)

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

43000

Current Taxable Value as established by the Board of Review:

33883

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

2000

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

1000

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

1000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-04-352-031

Classification of Property: Real (check one)

Industrial (check one)

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

1293100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1252148

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

1000000

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

500000

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

500000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052887163642

Supporting Waiver Documents:

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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

SWECO Flint LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001665

City Of Flint, 

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 21, 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

SWECO Flint LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001665

City Of Flint, 

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 21, 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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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

SWECO FLINT LLC, 

Petitioner, 

vs. 

CITY OF FLINT, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 41-04-352-030 & 

 41-04-352-031 

 

PETITION 

 

 

SWECO FLINT LLC (“Petitioner”), through its attorneys, Law Office of Aaron 

M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is PO BOX 480485, New Haven, 

MI 48048. Petitioner is a party in interest with respect to property taxes on 

contiguous real property tax parcel nos. 41-04-352-030 and 41-04-352-031 

("Petitioner's Property"), at 2010 N Dort Hwy., Flint, MI 48506. 

 

2. 

Respondent, City of Flint, assesses and collects property taxes on 

Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $33,883 and assessed Petitioner's Property at $43,000 resulting in a 

state equalized value of the same amount based on the tenative equalization 

factor for parcel 41-04-352-030 and determined the taxable value of Petitioner's 

Property to be $1,252,148 and assessed Petitioner's Property at $1,293,100

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resulting in a state equalized value of the same amount based on the tenative 

equalization factor for parcel 41-04-352-031. 

 

4. 

Petitioner's Property is classified as Industrial Real Property. 

Petitioner's Property is an industrial property. Petitioner believes that Petitioner's 

Property was originally designed to be used for industrial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessments, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash

Page 3

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and, 

 

 

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property identified as Parcel 41-

04-352-030 from $33,883 to $1,000, and reducing the 2026 assessed and state 

equalized values of Petitioner's Property from $43,000 to $1,000 and reducing the 

2026 taxable value of Petitioner's Property identified as Parcel 41-04-352-031 from 

$1,252,148 to $500,000, and reducing the 2026 assessed and state equalized 

values of Petitioner's Property from $1,293,100 to $500,000, and requiring 

Respondent to pay Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 27, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

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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

SWECO Flint LLC

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

PO Box 480485

City or Town

New Haven

State

Michigan

ZIP Code

48048

Telephone Number

2487679840

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

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

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

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2010 N Dort

Flint

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48506

Taxing Authority (City or Township)

City Of Flint (GENESEE) 

County

Genesee

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:

41-04-352-030

Classification of Property: Real (check one)

Industrial (check one)

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

43000

Current Taxable Value as established by the Board of Review:

33883

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

2000

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

1000

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

1000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

41-04-352-031

Classification of Property: Real (check one)

Industrial (check one)

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

1293100

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1252148

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

1000000

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

500000

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

500000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052887163642

Supporting Waiver Documents:

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