Tolson-Rowley LLC, Petitioner Vs. Township Of Adrian, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tolson-Rowley LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001781

Township Of Adrian,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-001781

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: July 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Tolson-Rowley LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001781

Township Of Adrian,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final

Page 4

MTT

Page 5

STATE

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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

Tolson-Rowley LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001781

Township Of Adrian,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk

Entered: July 16, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Tolson-Rowley LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-001781

Township Of Adrian,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk

Entered: July 16, 2026

PROOF OF SERVICE

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

Tolson/Rowley, LLC, 

Petitioner, 

v. 

MTT Docket No. 25-001781 

 

Township of Adrian, 

 

 

 

 

 

 

 

 

Respondent. 

 

 

____________________________________________________________________________________/ 

 

Scott Aston 

 

 

 

 

 

 

Thomas G Clements III 

Ad Valorem Partners LLC 

 

 

 

 

Township of Adrian Assessor 

Petitioner’s Representative 

 

 

 

 

Representative for Respondent 

21446 Columbine Ct. 

 

 

 

 

 

301 N Main Street 

Grosse Ile, MI 48138 

 

 

 

 

 

Adrian, MI 49221 

(734) 731-0558 

 

 

 

 

 

(517) 264-4526 

aston@advalpartners.com 

 

 

 

 

trey.clements@lenawee.mi.us 

 

 

 

 

_____________________________________________________________________________________/ 

 

PETITIONER’S MOTION TO WITHDRAW APPEAL 

For this Motion, Petitioner states: 

 

Petitioner desires to withdraw its Petition and filed this Motion pursuant to Tax Tribunal Rule 231(4), 

R 792.10237(4).

Page 2

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: July 15, 2026 

 

 

PROOF OF SERVICE 

 

 

Scott Aston hereby affirms that on July 15, 2026, he served a copy of the foregoing on 

Respondent’s representative of record, via electronic mail. 

 

 

Dated: July 15, 2026 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston

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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: 25-001781

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Tolson Adrian 25-001788 Motion to Withdraw

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 

Tolson-Rowley LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001781 

Township of Adrian 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

| 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

1. Full name (first, middle initial, last) 

Thomas G. Clements lI 

2. Firm Name (if applicable) 

****301 N Main St, Adrian, MI 49221 

4. Telephone No. 

5. E-mail Address 

( 

(517) 264-4526 

trey.clements@lenawee.mi.us 

6. Local Unit of Government 

Lenawee County, Adrian Township ote 

New Assessor's signature 

Thomas Clements III 

[Print/type name of person signing] 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Substitution of Assessor on the opposing party or 

their representative. 

05/06/2026 

yp [ 77 

Date 

Signature

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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

NOTICE OF NOVEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Tolson-Rowley LLC,

Petitioner,

v

 

 

Township Of Adrian,

Respondent.

 MTT Docket No. 25-001781

Please be advised that 25-001781 has been placed on a two-week Prehearing General 

Call commencing November 16, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001781

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 July 20, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by July 20, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

July 20, 2026, which means all discovery has been requested, all Motions

Page 3

M

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Page 1

STATE OF MICHIGAN 

Tolson Rowley LLC 

vs. 

Township of Adrian 

MICHIGAN TAX TRIBUNAL 

Petitioner 

Respondent 

Proof of Service 

MTT Docket # 25-001781 

Marchelle DeLong, who being first duly sworn, deposes and says that on the 16th day of 

September, 2025, she served true copies of respondents Answer in the above matter upon: 

1. 

Scott Aston 

Representative for Petitioner 

21446 Columbine Court 

Grosse Ile, MI 48138 

by placing same document in an envelope properly addressed to the above party with postage fully 

prepaid, and by depositing said envelope in a receptacle for United States Mail in Adrian, 

Michigan. 

Further Deponent sayeth not. 

\-)o 

Marchelle L DeLong

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001781

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Adrian (LENAWEE)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Marchelle

M.I.

L

Last Name

Delong

Firm Name (if any)

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

301 N Main St

Old Courthouse

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

517-264-4522

Fax Number

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

shelly.delong@lenawee.mi.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Marchelle DeLong

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Tolson/Rowley LLC 

MTT Docket No. 25-001781 

Petitioner 

Parcel No. ADO-132-3290-00 

vs. 

Township of Adrian, 

Respondent 

/ 

ANSWER TO PETITION 

Now comes Respondent Adrian Township and answers the within Petition as follows: 

1. 

Respondent admits as true. 

2. 

Respondent admits as true. 

3. 

Respondent admits as false. The 2025 Assessed Value & Taxable Value are $2,073,300 

4. 

Respondent admits as true. 

5. 

Respondent admits as true. 

6. 

Respondent admits as true. 

7. 

Respondent denies that the 2025 Assessment and Taxable Value on the subject 

property are invalid in any manner. Respondent denies that the assessments exceed 

50% of true cash value as defined in MCL 211.27 and MCL 211.27a 

Wherefore, Respondent requests the Tribunal to affirm the values set by the assessor. 

Dated: September 16, 2025 

By 

Marcheile L DeLong, As e sor drian Township

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001781

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Adrian (LENAWEE)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Marchelle

M.I.

L

Last Name

Delong

Firm Name (if any)

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

301 N Main St

Old Courthouse

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

517-264-4522

Fax Number

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

shelly.delong@lenawee.mi.us

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

Respondent or Authorized Attorney/Representative’s Signature: 

Marchelle DeLong

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN O F F I C E O F ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

Tolson/Rowley, LLC, 

Petitioner, 

v. 

 MTT Docket No. 25-001781 

 

 

 

Township of Adrian, 

Respondent. 

/ 

PROOF OF SERVICE 

The undersigned states that on September 8, 2025, he mailed a copy of the Property Tax 

Petition in the above matter by certified mail to: 

 

Adrian Township Assessor, 2907 Tipton Hwy, Adrian, MI 49221 

Adrian Township Clerk, 2907 Tipton Hwy, Adrian, MI 49221 

 

And by first-class mail to: 

School District Secretary, 765 Riverside, Suite 1, Adrian, MI 49221 

Lenawee County Clerk, 425 N. Main St., 3rd Floor, Adrian, MI 49221 

Lenawee County Equalization Director, 113 West Front St., 1st Floor, Adrian, MI 49221 

Treasurer, State of Michigan, 430 West Allegan, Lansing, MI 48922 

 

By affixing proper postage and mailing from a U.S. mailbox in Grosse Ile, Michigan. 

 

 

 

 

 

 

 

 

 

 

 

 

 

______________________________ 

 

 

 

 

 

 

Scott Aston

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

Tolson/Rowley, LLC, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. AD0-132-3290-00 

Township of Adrian, 

 

 

 

 

 

 

 

Respondent. 

/ 

 

 

PETITION 

Tolson/Rowley, LLC ("Petitioner"), through its representatives, AD VALOREM PARTNERS LLC, 

says: 

 

Petitioner's principal office address is 7150 W Central Ave., Suite 200, Toledo, Ohio 43617. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. AD0-132-3290-00 ("Petitioner's 

Property"), at 5725 W US-223, Adrian Township, Michigan 49221. 

2. 

Respondent, Township of Adrian, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2025, Respondent determined the taxable value of parcel number AD0-132-3290-00 to 

be $2,191,906 and the assessed value to be 2,191,906, which will result in a state equalized value in the 

same amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes.

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

No March Board of Review protest was required for Petitioner’s Property. 

7. 

The 2025 assessment, 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, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized 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.

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2025 

taxable value of parcel number AD0-132-3290-00 from $2,191,906 to $1,000,000, and reducing the 2025 

assessed value and state equalized value from $2,191,906 to $1,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: May 29, 2025

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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

Tolson-Rowley LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001781

Township Of Adrian, 

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: July 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

Tolson/Rowley, LLC, 

Petitioner, 

v. 

MTT Docket No. 

 

 Parcel No. AD0-132-3290-00 

Township of Adrian, 

 

 

 

 

 

 

 

Respondent. 

/ 

 

 

PETITION 

Tolson/Rowley, LLC ("Petitioner"), through its representatives, AD VALOREM PARTNERS LLC, 

says: 

 

Petitioner's principal office address is 7150 W Central Ave., Suite 200, Toledo, Ohio 43617. 

Petitioner is a party in interest with respect to property taxes on tax parcel no. AD0-132-3290-00 ("Petitioner's 

Property"), at 5725 W US-223, Adrian Township, Michigan 49221. 

2. 

Respondent, Township of Adrian, assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2025, Respondent determined the taxable value of parcel number AD0-132-3290-00 to 

be $2,191,906 and the assessed value to be 2,191,906, which will result in a state equalized value in the 

same amount based upon the tentative equalization factor. 

4. 

Petitioner’s Property is classified as Commercial Real. Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes.

Page 2

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity. 

6. 

No March Board of Review protest was required for Petitioner’s Property. 

7. 

The 2025 assessment, 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, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized 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.

Page 3

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2025 

taxable value of parcel number AD0-132-3290-00 from $2,191,906 to $1,000,000, and reducing the 2025 

assessed value and state equalized value from $2,191,906 to $1,000,000; and (ii) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

 

 

 

 AD VALOREM PARTNERS LLC 

 

 

 

 Petitioner’s Representative 

 

 

 

 

 

 

 

 

 

 

 

 By:_________________________ 

 

 

 

 

Scott Aston 

 

 

 

 

21446 Columbine Court 

 

 

 

 

Grosse Ile, MI 48138 

 

 

 

 

(734) 731-0558 

 

 

 

 

aston@advalpartners.com 

Dated: May 29, 2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Tolson/Rowley, LLC

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

21446 columbine ct

City or Town

Grosse ile

State

Michigan

ZIP Code

48138

Telephone Number

7347310558

Fax Number

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

aston@advalpartners.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

Last Name

Aston

Firm Name (if any)

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

21446 Columbine Court

City or Town

Grosse Ile

State

Michigan

ZIP Code

48138

Telephone Number

734-731-0558

Fax Number

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

aston@advalpartners.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

5725 W US-223

Adrian

Michigan

49221

Taxing Authority (City or Township)

Township Of Adrian (LENAWEE)

County

Lenawee

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

AD0-132-3290-00

Classification of Property: Real 

Commercial

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

2191906

Current Taxable Value as established by the Board of Review:

2191906

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

2000000

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

1000000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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