Record Finder / 25-001942-TT
Michigan

West 2Nd St Assoc LLC, Petitioner Vs. City Of Flint, Respondent

Petitioner
West 2Nd St Assoc LLC
Respondent
City Of Flint

Case overview

Docket number
25-001942-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Genesee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Order of DismissalNot recordedNot recorded07/01/2025Not recordedDownload
5Petition has been verifiedPET207/01/2025Not recordedDownload
4Notice of Docket Number ETNot recordedNot recorded07/01/2025Not recordedDownload
3Motion to Withdraw Appeal was received.PETNot recorded06/02/2025$0.00Download
2A petition was received.PETNot recorded05/30/2025Not recordedDownload
1ET Case Info SheetNot recordedNot recorded05/30/2025$400.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2025-07-01_15-02-43.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

West 2nd ST Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001942

City Of Flint,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 1, 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

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

WSSA 2025 Peititon - Final 5.30.2025.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

WEST 2ND ST ASSOC LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

CITY OF FLINT 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-111-006 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? X__Yes ___No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

6. 

The property identified above is classified as COMMERCIAL 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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): 

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in GENESEE 

County. The 

property or properties’ address is: 

220 W SECOND ST 

FLINT, MI 48502 

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

local governmental unit): CITY OF DETROIT 

Petitioner's legal residence or principal office address is: 

PO BOX 3597 

FLINT, MI 48502 

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

X 

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 orloss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025 

FLINT, MI 48502

GENESEE

X

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

1,364,400 

682,200 

651,649 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

955,080 

477540 

477,540 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

409,320 

204,660 

174,109 

19. 

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

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, stated equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act. 

20. 

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

relief requested (attach additional page if necessary): 

The tax year 2025 assessments on the subject property are in excess of 50% of its true cash value and do not reflect the uniform 

assess values of similarly situated properties in the area. 

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, stated equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act.

The tax year 2025 assessments on the subject property are in excess of 50% of its true cash value and do not reflect the uniform

 assess values of similarly situated properties in the area.

955,080

2025

477,540

477,540

2025

409,320

204,660

174,109

Page 4

MTT Docket No. 

Page 4 of 4 

Si 

nature of Petifi 

uthorized Representative or, if none, Petitioner: 

a 

ec 

. 

Z, 

4d 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

HUAN CASSIOPPPI TRAN C/O FLANAGAN BILTON LLC 

Email Address: HUAN@FBTAX.COM 

Mailing Address: 

1 N LASALLE ST STE 2100 CHICAGO IL 60602 

Telephone Number: 312-782-5000 OR 312-540-5637 

Date: 05/23/2025

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ET_Notice_of_Docket_Number.2025-07-01_14-53-56.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

West 2nd ST Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001942

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: July 1, 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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25-001942 Motion to WD.pdfRead complete document text →
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Page 1

SH a 

G 22) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

WEST 2ND ST ASSOC LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001942 

CITY OF FLINT 

, 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Petition filed in error. We no longer wish to pursue appeal for the referenced property. 

3. 

1 ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

x_ 

| am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

__ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with 

the Tribunal. 

| attached to this Motion Respondent’s written consent to withdraw my 

rl 

espondent the opportunity to object to this withdrawal. 

~ - 

Huan Cassioppi Tran 

Party/Representative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

06/03/2025 

() TE 

_— 

Date 

(sign here) 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

FLANAGAN 

| BILTON LLC 

Nationwide Property Tax Law Firm 

05/30/2025 

Submitted Via MTT E-Filing Portal 

Michigan Tax Tribunal 

Ottawa Building 

611 W Ottawa, 4 Floor 

Lansing, Michigan 48933 

RE: WEST 2YP ST ASSOC LLC 

220 W SECOND ST 

FLINT, MI 48502 

Parcel No: 41-18-111-006 

MOAHR Docket No: 25-001942 

Dear Michigan Tax Tribunal, 

On May 30%, 2025 we filed an appeal for the abovementioned property on the Michigan Tax 

Tribunal E-filing website. We would like to request for this appeal to be withdrawn due to the fact 

the appeal was filed in error. Additionally, we would like to request a refund for the filing fee of 

$400. 

Please send further notices regarding this appeal to: 

Flanagan Bilton LLC, 

1 N Lasalle St Suite 2100 Chicago, IL 60602. 

Please feel free to contact me with questions, comments, or requests for additional information. 

Sincerely, 

Huan Cassioppi Tran J.D 

HCT/jp 

One North LaSalle Street 

| Suite 2100 

| 

Chicago, 

IL 

60602 

| 

Phone: 

(312) 782-5000 

| 

Fax: 

(312) 565-0821

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

WSSA 2025 Peititon - Final 5.30.2025.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

WEST 2ND ST ASSOC LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

CITY OF FLINT 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 41-18-111-006 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

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

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? X__Yes ___No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

6. 

The property identified above is classified as COMMERCIAL 

7. 

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

to Respondent's 

March 

July 

December Board of Review. 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

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): 

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

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

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

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

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in GENESEE 

County. The 

property or properties’ address is: 

220 W SECOND ST 

FLINT, MI 48502 

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

local governmental unit): CITY OF DETROIT 

Petitioner's legal residence or principal office address is: 

PO BOX 3597 

FLINT, MI 48502 

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

X 

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 orloss? ___ Yes __ No 

X 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2025 

FLINT, MI 48502

GENESEE

X

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

1,364,400 

682,200 

651,649 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

955,080 

477540 

477,540 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

409,320 

204,660 

174,109 

19. 

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

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, stated equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act. 

20. 

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

relief requested (attach additional page if necessary): 

The tax year 2025 assessments on the subject property are in excess of 50% of its true cash value and do not reflect the uniform 

assess values of similarly situated properties in the area. 

Petitioner respectfully requests the Tribunal reduce the tax year 2025 assessed, stated equalized, and taxable values of the 

subject property, and order a refund of the tax year 2025 taxes, with interest, as provided by the Tax Tribunal Act.

The tax year 2025 assessments on the subject property are in excess of 50% of its true cash value and do not reflect the uniform

 assess values of similarly situated properties in the area.

955,080

2025

477,540

477,540

2025

409,320

204,660

174,109

Page 4

MTT Docket No. 

Page 4 of 4 

Si 

nature of Petifi 

uthorized Representative or, if none, Petitioner: 

a 

ec 

. 

Z, 

4d 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

HUAN CASSIOPPPI TRAN C/O FLANAGAN BILTON LLC 

Email Address: HUAN@FBTAX.COM 

Mailing Address: 

1 N LASALLE ST STE 2100 CHICAGO IL 60602 

Telephone Number: 312-782-5000 OR 312-540-5637 

Date: 05/23/2025

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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.3b192bcb-72a2-4ac3-a769-fa830f3c7c97.pdfRead complete document text →
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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

WEST 2ND ST ASSOC LLC 

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

PO BOX 3597

City or Town

FLINT 

State

Michigan

ZIP Code

48502

Telephone Number

312-782-5000

Fax Number

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

HUAN@FBTAX.COM

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Huan

M.I.

Last Name

Cassioppi Tran

Firm Name (if any)

FLANAGAN BILTON LLC

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

1 N LaSalle Street

Suite 2100

City or Town

Chicago

State

Illinois

ZIP Code

60602

Telephone Number

312-782-5000

Fax Number

312-565-0821

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

susan.chun@fbtax.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]

220 W SECOND ST 

FLINT

Michigan

Taxing Authority (City or Township)

City Of Flint (GENESEE)

County

Wayne

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:

41-18-111-006

Classification of Property: Real 

Commercial

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

682200

Current Taxable Value as established by the Board of Review:

651649

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

955080

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

477540

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 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/ HUAN CASSIOPPI TRAN

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