Wixom Logistics Park LLC And Wixom Logistics LLC, Petitioner Vs. City Of Wixom, 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

Wixom Logistics Park LLC and Wixom Logistics LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002811

City Of Wixom,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the 

answer being filed. Therefore,

IT IS ORDERED that Petitioner’s 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: August 8, 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

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

Wixom Logistics Park LLC and Wixom Logistics LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002811

City Of Wixom,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the 

answer being filed. Therefore,

IT IS ORDERED that Petitioner’s 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: August 8, 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

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

Wixom Logistics Park LLC and Wixom Logistics LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-002811

City Of Wixom,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the 

answer being filed. Therefore,

IT IS ORDERED that Petitioner’s 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: August 8, 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.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Wixom Logistics Park, LLC and

Wixom Logistics, LLC,

Petitioners,

v.

City of Wixom,

Respondent.

MTT Docket No. 25-002811

Parcel Nos. 96-22-07-200-025 and

96-22-07-200-026

Stewart L. Mandell (P33781)

Honigman LLP

Attorneys for Petitioners

39400 Woodward Avenue, Suite 101

Bloomfield Hills, MI 48304-5151

(313) 465-7420

slmandell@honigman.com

Stephanie Simon Morita (P53864)

Matthew C. Wayne (P80542)

Rosati, Schultz, Joppich &

Amtsbuechler, P.C.

Attorneys for Respondent

27555 Executive Drive, Suite 250

Farmington Hills, MI 48331-3550

(248) 489-4100

smorita@rsjalaw.com

mwayne@rsjalaw.com

Motion to Withdraw Appeal

For this Motion, Petitioners state:

Petitioners desire to withdraw their Petition and file this Motion pursuant to Tax Tribunal

Rule 231, R 792.10231 and MCL 205.732(c). Respondent has not yet filed an Answer to the

Petition and this case has been rendered moot, therefore there is good cause for the Tribunal to

grant this Motion.

WHEREFORE, Petitioners request that the Tribunal enter an Order allowing the Petition

to be withdrawn, or dismissing this case, with each party bearing its own costs.

Page 2

2

61590118.2

Respectfully submitted,

HONIGMAN LLP,

Attorneys for Petitioners

By:__/s/ Stewart Mandell_____

Stewart Mandell (P33781)

39400 Woodward Avenue, Suite 101

Bloomfield Hills, MI 48304-5151

(313) 465-7420

Dated: August 6, 2025

slmandell@honigman.com

Page 3

3

61590118.2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Wixom Logistics Park, LLC and

Wixom Logistics, LLC,

Petitioners,

v.

City of Wixom,

Respondent.

MTT Docket No. 25-002811

Parcel Nos. 96-22-07-200-025 and

96-22-07-200-026

Stewart L. Mandell (P33781)

Honigman LLP

Attorneys for Petitioners

39400 Woodward Avenue, Suite 101

Bloomfield Hills, MI 48304-5151

(313) 465-7420

slmandell@honigman.com

Stephanie Simon Morita (P53864)

Matthew C. Wayne (P80542)

Rosati, Schultz, Joppich & Amtsbuechler, P.C.

Attorneys for Respondent

27555 Executive Drive, Suite 250

Farmington Hills, MI 48331-3550

(248) 489-4100

smorita@rsjalaw.com

mwayne@rsjalaw.com

Proof of Service

Lisa Joseph states that on August 6, 2025, she served a copy of Petitioners’ Motion to

Withdraw upon the Respondent’s Attorneys via electronic mail as shown below:

Stephanie Simon Morita (P53864)

Matthew C. Wayne (P80542)

Rosati, Schultz, Joppich & Amtsbuechler, P.C.

Attorneys for Respondent

smorita@rsjalaw.com

mwayne@rsjalaw.com

_____________________________________

Dated: Aug. 6, 2025

Lisa Joseph

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.

Page 1

STEPHANIE SIMON MORITA 

smorita@rsjalaw.com 

 

27555 Executive Drive, Suite 250 

Farmington Hills, Michigan 48331 

P 248.489.4100 | F 248.489.1726 

rsjalaw.com 

 

 

 

 

 

 

 

 

July 31, 2025 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Wixom Logistics Park, LLC and Wixom Logistics, LLC v City of Wixom 

 

 

MTT Docket No. 25-002811 

 

Dear Clerk: 

 

 

Enclosed please find an Appearance of Counsel regarding the above-entitled matter. 

Please file this Appearance in your usual manner. 

 

 

Thank you for your attention to this matter. 

 

 

Very truly yours, 

 

 

ROSATI SCHULTZ JOPPICH 

 

& AMTSBUECHLER PC 

 

 

/s/ Stephanie S. Morita 

 

 

Stephanie Simon Morita 

 

 

SSM/dah 

Enclosure 

 

cc: 

Stewart L. Mandell, Esq. (by email slmandell@honigman.com) 

 

City of Wixom Officials

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Wixom Logistics Park, LLC and 

Wixom Logistics, LLC, 

 

 

Petitioner, 

v. 

 

MTT Docket No. 25-002811 

 

City of Wixom, 

 

 

Respondent. 

 

HONIGMAN LLP 

Stewart L. Mandell (P33781) 

Attorney for Petitioner 

39400 Woodward Avenue 

Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

 

ROSATI, SCHULTZ, JOPPICH & 

 AMTSBUECHLER, P.C. 

Stephanie Simon Morita (P53864) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

 

APPEARANCE OF COUNSEL 

 

The law firm of ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C., by and 

through STEPHANIE SIMON MORITA and MATTHEW C. WAYNE, hereby enters its 

Appearance as Attorneys on behalf of the Respondent, City of Wixom, with respect to the 

above-captioned matter. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

& AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Stephanie S. Morita 

 

 

 

 

 

 

 

 

 

STEPHANIE SIMON MORITA (P53864) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

Dated: July 31, 2025

Page 3

2 

 

 

 

PROOF OF SERVICE 

 

The undersigned certified that a copy of the foregoing instrument was served upon all parties to the above cause to each of the 

attorneys and/or representatives of record herein by email on July 31, 2025. 

 

 

/s/ Dawn Hallman 

 

 

Dawn Hallman

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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Wixom Logistics Park, LLC and 

Wixom Logistics, LLC, 

c~ 

TN oS 

Petitioners, 

MTT Docket No. 

4 

[> 

// 

Parcel Nos. 96-22-07-200-025 and 

Vv. 

96-22-07-200-026 

City of Wixom, 

Respondent. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioners 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com 

Proof of Service 

Lisa Joseph states that on 

/ /33 

/ 2 $. she did serve a copy of Petitioners’ Petition, 

with docket number, upon the parties named on the attached list. 

pus: 7/23/25" 

(7 Foon Orasol 

25-0053 

60727402.2

Page 2

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

WIXOM 

49045 PONTIAC TRAIL 

WIXOM, MI 48393 

ASSESSOR 

WIXOM 

49045 PONTIAC TRAIL 

WIXOM, MI 48393 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

OAKLAND COUNTY 

1200 N. TELEGRAPH ROAD 

PONTIAC, MI 48341-0413 

DIRECTOR OF EQUALIZATION 

OAKLAND COUNTY 

1200 N. TELEGRAPH ROAD 

PONTIAC, MI 48341-0413 

SECRETARY OF SCHOOL BOARD 

WALLED LAKE CONSOLIDATED SCHOOLS 

850 LADD ROAD, BLDG. D 

WALLED LAKE, MI 48390-3019 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

25-0116 

60727402.2

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.

Page 1

RECEVED 

 pecEvED W» 

4.2005 

JUN 0 

JUN 09 2025 

w3 

L 

X TRIBUNA 

STATE OF MICHIGARMICHIGAN 

La 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Wixom Logistics Park, LLC and 

Wixom Logistics, LLC, 

Petitioners, 

MTT Docket No. 

_ 

Parcel Nos. 96-22-07-200-025 and 

v. 

96-22-07-200-026 

City of Wixom, 

Respondent. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioners 

TranInfosG60s 

 26021211-1 

06/05/25 

39400 Woodward Avenue, Suite 101 

Chik: 

040626 

Ant: $625.00 

Bloomfield Hills, MI 48304-5151 

ID: 

HONIGHAN LLP 

(313) 465-7420 

slmandell@honigman.com 

Petition 

Wixom Logistics Park, LLC and Wixom Logistics, LLC (collectively, “Petitioners”, 

through their attorneys, Honigman LLP, say: 

1. 

Petitioners’ principal office address is 6800 W. 115 St., Suite 3511, Oakland Park, 

IL 66211. Petitioners are parties in interest with respect to property taxes on tax parcel numbers 

96-22-07-200-025 and 96-22-07-200-026 (collectively, "Petitioners’ Property"), with addresses 

that include 10160 Assembly Park Dr., Wixom, located in Oakland County, Michigan.

Page 2

3. 

The two parcels comprising Petitioners’ Property were created through a tax split 

and 2025 is the first tax year of an assessment for these two parcels. 

Petitioners are anticipating 

that this case will be rendered moot, however, they are filing this appeal out of an abundance of 

caution to insure that agreed upon values for the 2025 tax year become the final values. 

4. 

Respondent, City of Wixom, assesses and collects property taxes on Petitioners’ 

Property. 

5. 

In 2025, Respondent caused each assessed value and taxable value of Petitioners’ 

Property to be set at the values shown in the chart below. Also included in the chart are Petitioners’ 

requested values for 2025: 

Respondent's Original 

Petitioners’ Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

96-22-07-200-025 

$8,985,950 

$8,376,970 

$8,985,000 

$7,752,400) 

96-22-07-200-026 

$38,009,090 

$36,191,560) 

$38,099,000 

$32,869,000 

6. 

Petitioners” Property is classified as industrial improved. 

Petitioners’ Property is 

presently used or available for use for industrial purposes. 

Petitioners believe that Petitioners’ 

Property was originally designed to be used for industrial purposes. 

7. 

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

value, and (d) due process, equal protection, and uniformity. 

8. 

At this time, Petitioners believe, as it relates to taxable value, that there is a dispute 

relative to the value of a loss and more importantly, the original taxable values exceed, by more 

than the 3.1% inflation rate, the final 2024 final values that are expected to be established this

Page 3

9. 

No board of review protest was required for Petitioners’ Property. 

10. 

Each 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioners’ Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioners’ 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and 

(d) 

Each 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against Petitioners and deny 

Petitioners their constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioners request that the Tax Tribunal enter an Order: (i) setting each 

2025 taxable value, assessed value, and state equalized value of Petitioners’ Property 

at the 

requested values shown in the table in paragraph 5 above; (ii) requiring payment to Petitioners of 

the refunds attributable to such reductions, plus interest and costs; and (iil) awarding Petitioners

Page 4

Dated: June 2, 2025 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioners 

By: 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Page 5

Fonieman LLP 

COSTS ADVANCED ACCOUNT 

Invoice Date 

6/2/25 

21074678.1 

Invoice Number 

Invoice Narrative 

99997/997594/SLM 

Filing Fee for Petition for Wixom Logistics 

2 Parcels 

Payment Amount 

*ERGE2S QOFH*

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.

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

Wixom Logistics Park LLC and Wixom Logistics LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002811

City Of Wixom, 

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 22, 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.

Page 1

RECEVED 

 pecEvED W» 

4.2005 

JUN 0 

JUN 09 2025 

w3 

L 

X TRIBUNA 

STATE OF MICHIGARMICHIGAN 

La 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Wixom Logistics Park, LLC and 

Wixom Logistics, LLC, 

Petitioners, 

MTT Docket No. 

_ 

Parcel Nos. 96-22-07-200-025 and 

v. 

96-22-07-200-026 

City of Wixom, 

Respondent. 

Stewart L. Mandell (P33781) 

Honigman LLP 

Attorneys for Petitioners 

TranInfosG60s 

 26021211-1 

06/05/25 

39400 Woodward Avenue, Suite 101 

Chik: 

040626 

Ant: $625.00 

Bloomfield Hills, MI 48304-5151 

ID: 

HONIGHAN LLP 

(313) 465-7420 

slmandell@honigman.com 

Petition 

Wixom Logistics Park, LLC and Wixom Logistics, LLC (collectively, “Petitioners”, 

through their attorneys, Honigman LLP, say: 

1. 

Petitioners’ principal office address is 6800 W. 115 St., Suite 3511, Oakland Park, 

IL 66211. Petitioners are parties in interest with respect to property taxes on tax parcel numbers 

96-22-07-200-025 and 96-22-07-200-026 (collectively, "Petitioners’ Property"), with addresses 

that include 10160 Assembly Park Dr., Wixom, located in Oakland County, Michigan.

Page 2

3. 

The two parcels comprising Petitioners’ Property were created through a tax split 

and 2025 is the first tax year of an assessment for these two parcels. 

Petitioners are anticipating 

that this case will be rendered moot, however, they are filing this appeal out of an abundance of 

caution to insure that agreed upon values for the 2025 tax year become the final values. 

4. 

Respondent, City of Wixom, assesses and collects property taxes on Petitioners’ 

Property. 

5. 

In 2025, Respondent caused each assessed value and taxable value of Petitioners’ 

Property to be set at the values shown in the chart below. Also included in the chart are Petitioners’ 

requested values for 2025: 

Respondent's Original 

Petitioners’ Requested 

2025 Values 

2025 Values 

Assessed/ 

Assessed/ 

Parcel No. 

State Equalized 

Taxable 

State Equalized 

Taxable 

96-22-07-200-025 

$8,985,950 

$8,376,970 

$8,985,000 

$7,752,400) 

96-22-07-200-026 

$38,009,090 

$36,191,560) 

$38,099,000 

$32,869,000 

6. 

Petitioners” Property is classified as industrial improved. 

Petitioners’ Property is 

presently used or available for use for industrial purposes. 

Petitioners believe that Petitioners’ 

Property was originally designed to be used for industrial purposes. 

7. 

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

value, and (d) due process, equal protection, and uniformity. 

8. 

At this time, Petitioners believe, as it relates to taxable value, that there is a dispute 

relative to the value of a loss and more importantly, the original taxable values exceed, by more 

than the 3.1% inflation rate, the final 2024 final values that are expected to be established this

Page 3

9. 

No board of review protest was required for Petitioners’ Property. 

10. 

Each 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioners’ Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

Each 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

Each 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

Each 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioners’ 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and 

(d) 

Each 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against Petitioners and deny 

Petitioners their constitutional rights to uniformity, equal protection, and due process of law. 

WHEREFORE, Petitioners request that the Tax Tribunal enter an Order: (i) setting each 

2025 taxable value, assessed value, and state equalized value of Petitioners’ Property 

at the 

requested values shown in the table in paragraph 5 above; (ii) requiring payment to Petitioners of 

the refunds attributable to such reductions, plus interest and costs; and (iil) awarding Petitioners

Page 4

Dated: June 2, 2025 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioners 

By: 

Stewart L. Mandell (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

slmandell@honigman.com

Page 5

Fonieman LLP 

COSTS ADVANCED ACCOUNT 

Invoice Date 

6/2/25 

21074678.1 

Invoice Number 

Invoice Narrative 

99997/997594/SLM 

Filing Fee for Petition for Wixom Logistics 

2 Parcels 

Payment Amount 

*ERGE2S QOFH*

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.