Michigan

Westland Center Lansing LLC Petitioner Vs. Township Of Lansing Charter Respondent

Petitioner: Westland Center Lansing LLC
Respondent: Township Of Lansing Charter

Case overview

Docket number: 26-001524-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Ingham
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Proof of Service of Misc Documents was received.	RESP	Not recorded	08/31/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	08/31/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/03/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/01/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/01/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/27/2026	$625.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

POS - Answer and Affirmative Defenses 26-001524.pdfRead complete document text →

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Page 1

- STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WESTLAND CENTER LANSING LLC, 

MTT Docket No. 26-001524 

Petitioner, 

Parcel ID Nos. 33-21-01-07-352-006 

33-21-01-07-352-007 

v. 

CHARTER TOWNSHIP OF LANSING, 

Respondent. 

Joseph Kosik 

Thomas K. Dillon (P81136) 

JFK INVESTMENT COMPANY LLG 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Petitioner's Authorized Representative 

Attorneys for Respondent 

43252 Woodward Ave., Suite 210 

1700 East Beltline Avenue NE, Suite 200 

Bloomfield Hills, MI 48302 

Grand Rapids, MI 49525 

(248) 333-2373 Ext. 102 

(616) 726-2258 

jrkosik@jfkinv.com 

; 

tdillon@fosterswift.com 

PROOF 

OF SERVICE 

On August 31, 2026, 

I served a copy of Respondent Charter Township of Lansing’s 

Answer and Affirmative Defenses, along with a copy of this Proof of Service, upon the parties of 

record at their last known business address, by first class U.S. mail, postage prepaid. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Date: 

August 31,2026 

clyn R. Félkema — Legal Assistant 

38229:00004:203020980-1

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001524

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: POS - Answer and Affirmative Defenses 26-001524

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Respondent's Answer and Affirmative Defenses 26-001524.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

______________________

WESTLAND CENTER LANSING LLC,

Petitioner,

CHARTER TOWNSHIP OF LANSING,

Respondent.

MTT Docket No. 26-001524

Parcel ID Nos. 33-21-01-07-352-006

33-21-01-07-352-007

______________________________________________________________________________

Joseph Kosik

JFK INVESTMENT COMPANY LLC

Petitioner’s Authorized Representative

43252 Woodward Ave., Suite 210

Bloomfield Hills, MI 48302

(248) 333-2373 Ext. 102

jrkosik@jfkinv.com

Thomas K. Dillon (P81136)

FOSTER SWIFT COLLINS & SMITH, P.C.

Attorneys for Respondent

1700 East Beltline Avenue NE, Suite 200

Grand Rapids, MI 49525

(616) 726-2258

tdillon@fosterswift.com

______________________________________________________________________________

RESPONDENT CHARTER TOWNSHIP OF LANSING’S ANSWERS & AFFIRMATIVE

DEFENSES TO ENTIRE TRIBUNAL PROPERTY TAX PETITION

Respondent, Charter Township of Lansing, by and through its attorneys, Foster, Swift,

Collins & Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax

Petition:

Property Parcel No: 33-21-01-07-352-006 and 33-21-01-07-352-007

ANSWER:

Respondent admits the allegations contained in paragraph 1 of the Petition.

The property identified above is X real ___ personal.

ANSWER:

Respondent admits the allegation contained in paragraph 2 of the Petition.

Page 2

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

contiguous? X Yes ___ No.

ANSWER: Respondent admits the allegation contained in paragraph 3 of the Petition.

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

appeal? ___ Yes ___ No.

ANSWER: Paragraph 4 of the Petition contains no factual allegation to which a response

is required.

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

statements filed by parcel number? N/A.

ANSWER: Paragraph 5 of the Petition contains no factual allegation to which a response

is required.

The property identified above is classified as: commercial.

ANSWER:

Respondent admits the allegation contained in paragraph 6 of the Petition.

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

Respondent’s X March _ July _ December Board of Review.

ANSWER: Respondent neither admits nor denies the allegation contained in paragraph 7

of the Petition and leaves Petitioner to its proofs.

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. N/A.

ANSWER: Paragraph 8 of the Petition contains no factual allegation to which a response

is required.

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.

Page 3

ANSWER: Paragraph 9 of the Petition contains no factual allegation to which a response

is required.

10.

The property or properties at issue are located in Ingham County. The property or

properties’ address is:

3800 W SAGINAW ST

3700 W SAGINAW ST

ANSWER:

Respondent admits the allegations contained in paragraph 10 of the Petition.

11.

The assessment or assessments at issue were established by the: Board of Review.

ANSWER:

Respondent admits that the March Board of Review approved the 2026

assessment roll in accordance with MCL 211.30 but states that Lansing Charter Township

established the subject property’s assessment.

12.

Petitioner’s legal residence or principal office address is:

43252 Woodward Avenue

Suite 210

Bloomfield Hills, MI 48302

ANSWER:

Respondent neither admits nor denies the allegations contained in paragraph

12 of the Petition as Respondent is without sufficient knowledge or information to form a

belief as to the allegations. Respondent leaves Petitioner to its proofs.

13.

This appeal involves issues related to: the subject property or properties’ true cash

and taxable values.

ANSWER:

Respondent neither admits nor denies the allegation contained in paragraph

13 of the Petition and leaves Petitioner to its proofs.

14.

The tax year(s) at issue are: 2026.

ANSWER:

Respondent admits the allegation contained in paragraph 14 of the Petition.

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:

ANSWER: Paragraph 15 of the Petition contains no factual allegation to which a response

is required.

Page 4

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 

 

See attached multiple parcel petition 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANSWER: 

Respondent’s answers are contained in the attached Multiple Parcel Petition. 

 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value Taxable Value 

 

See attached multiple

Page 5

MUL

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001524

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Lansing Charter (INGHAM)

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

Thomas

M.I.

Last Name

Dillon

Firm Name (if any)

Foster Swift Collins & Smith PC

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

1700 E. Beltline Ave. NE

Suite 200

City or Town

Grand Rapids

State

 Michigan

ZIP Code

49525

Telephone Number

(616) 726-2258

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

tdillon@fosterswift.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Thomas K. Dillon

/s/

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Proof of Service for Property Tax Petition - 26-001524.pdfRead complete document text →

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Page 1

Westland Center Lansing LLC 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Lansing Charter Twp 

Petitioner(s) 

MTT Docket No. 26-001524 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number® 

Fabiola Borowy 

states that on 

8/3/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

John Cunningham, Assessor, Charter Township of Lansing, 3209 W. Michigan Ave. Lansing, MI 48917 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail). 

Cortney Lightheart, Township Clerk, Charter Township of Lansing, 3209 W. Michigan Ave., Lansing, MI 48917 

3. 

County Equalization Director (via first class mail or personal service): 

Ingham County Equalization Director, Ingham County Department of Equalization & Tax Mapping, P.O. Box 319, 

Courthouse, Mason, MI 48854-0319 

4. 

County Clerk (via first class mail or personal service): 

Barb Byrum, Ingham County Clerk, 

P.O. 

Box 179, Mason, 

M! 48854 

5. 

Secretary of the local school board (via first class mail or personal service): 

Vince Perkins, Board Secretary, Waverly Community Schools, 515 Snow Rd., Lansing, MI 48917 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001524

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: Proof of Service for Property Tax Petition - 26-001524

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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PETITION.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 

Westland Center Lansing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

Lansing Charter Twp 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 33-21-01-07-352-006 and 33-21-01-07-352-007 

(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? X_Yes ___ No. 

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

contiguous parcel.) 

4. 

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

under appeal? __Yes___ No. 

(if no, separate Petitions are required for each 

parcel of personal property not located on a parce! 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): 

N/A 

6. 

The property identified above is classified as commercial

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

N/A 

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 Ingham 

County. The 

property or properties’ address is: 

3800 W SAGINAW ST 

3700 W SAGINAW ST 

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

local governmental unit): Board of Review 

Petitioner's legal residence or principal office address is: 

43252 Woodward Avenue 

Suite 210 

Bloomfield Hills, Mi 48302 

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 or loss? ___ Yes No 

uniformity of the property or properties’ assessment

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 

See attached multiple parcel petition 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

See attached multiple parce! petition 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

See attached multiple parce! petition 

19. 

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

Adjust all values to petitioners

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of P 

itio fk 

d Rep ee or, if none, Petitioner: 

Printed raf Authorized Representative or, if none, Petitioner: 

Joseph Kosik 

Email ii irkosik@jfkinv.com 

Mailing Address: 

43252 Woodward Avenue 

Suite 210 

Bloomfield Hills, 

MI 48302 

Telephone Number: 248-333-2373 ext. 102 

Date: May 5, 2026

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

ORLENE HAWKS 

DIRECTOR 

GRETCHEN WHITMER 

GOVERNOR 

Westland Center Lansing LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

+ 

\ 

MOAHR Docket No. 

Lansing Charter Twp 

Respondent. 

MULTIPLE PARCEL PETITIONFORM 1 OF 

1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2026 

33-21-01-07-352-006 

Real 

Commercial 

2026 

33-21-01-07-352-007 

Real 

Commercial 

2. 

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

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

33-21-01-07-352-006 

[6,754,400 

3,377,200 

3,023,727 

2026 

33-21-01-07-352-007 

[1,710,200 

855,100 

821,021

Page 6

MOAHR Docket No. 

Page 2 of 2 

3. 

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

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2026 

33-21-01-07-352-006 

[3,377,200 

1,688,600 

1,511,863.50 

2026 

33-21-01-07-352-007 

{855,100 

427,550 

410,510.50 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2026 

33-21-01-07-352-006 

{3,377,200 

1,688,600 

1,511,863.50 

33-21-01-07-352-007 

{855,100 

427,500 

410,510.50 

2026

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Westland Center Lansing LLC

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

43252 Woodward Ave, STE 210

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-333-2373

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

jrkosik@jfkinv.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joseph

M.I.

Last Name

Kosik

Firm Name (if any)

JFK Investment Company LLC

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

43252 Woodward Ave, STE 210

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-333-2373

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

jrkosik@jfkinv.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]

3800 W SAGINAW ST

3700 W SAGINAW ST

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48917

Taxing Authority (City or Township)

Township Of Lansing Charter (INGHAM) 

County

Ingham

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

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

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-21-01-07-352-006

Classification of Property: Real (check one)

Commercial (check one)

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

3377200

Current Taxable Value as established by the Board of Review:

3023727

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

3377200

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

1688600

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

1511863

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-21-01-07-352-007

Classification of Property: Real (check one)

Commercial (check one)

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

855100

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

821021

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

855100

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

427550

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

410510

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/ Joseph Kosik

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787041834

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-01_10-18-08.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

Westland Center Lansing LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001524

Township Of Lansing Charter,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition.

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 1, 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.