Whirlwind Capital LLC MTT 26-001450 answer.pdf
Whirlwind Capital LLC Petitioner Vs. City Of Detroit Respondent · 26-001450-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WHIRLWIND CAPITAL, LLC Petitioner, v. Docket No. 26-001450 CITY OF DETROIT, Respondent. ________________________________/ ANSWER NOW COMES RESPONDENT, CITY OF DETROIT, by and through its undersigned counsel, and in Answer to the Petition filed in this matter states as follows: 1. Respondent admits. 2. Respondent admits. 3. Respondent admits. 4. Respondent admits. 5. Respondent admits. 6. Respondent admits. 7. Respondent admits. 8. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues involving the subject property’s true cash, state equalized and taxable values, however, Respondent denies that any such allegations have merit. 9. Respondent admits. 10. Respondent admits.
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2 11. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation and leaves Petitioner to its proofs. 12. Based solely upon Petitioner’s unsubstantiated value contentions Respondent admits. 13. Paragraph 13 states Petitioner’s opinion presented as a request for relief and no response necessary. To the extent a response is required, Respondent denies the statement as untrue and leaves Petitioner to its proofs. 14. A) Paragraph 14A references a provision of the Detroit City Code which speaks for itself and no response is required. To the extent a response is required, Respondent neither admits nor denies Paragraph 14A as Respondent lacks sufficient information to form a belief as to the relevance of the allegation in a de novo review of the subject property’s assessment before the Tribunal and leaves Petitioner to its proofs; B) Paragraph 14B states Petitioner’s opinion presented as fact and no response is necessary. To the extent a response is required, Respondent neither admits nor denies Paragraph 14B as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegations and leaves Petitioner to its proofs. C) Paragraph 14C states Petitioner’s opinion presented as fact and no response is necessary. To the extent a response is required, Respondent neither admits nor denies Paragraph 14C as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegations and leaves Petitioner to its proofs.
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3 D Respondent neither admits nor denies Paragraph 14D as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation and leaves Petitioner to its proofs. AFFIRMATIVE DEFENSES Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 1. Petitioner’s claims are barred by the applicable statute of limitations. 2. Petitioner has failed to state a claim for which relief may be granted. 3. This Tribunal lacks subject matter jurisdiction. WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable Tribunal dismiss the Petition in this matter and award costs and attorney fees. Respectfully Submitted, /s/ Kevin C. Richard Kevin C. Richard (P43417) City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 Dated: September 15, 2026
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4 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL WHIRLWIND CAPITAL, LLC Petitioner, v. Docket No. 26-001450 CITY OF DETROIT, Respondent. ________________________________/ PROOF OF SERVICE On September 15, 2026, I sent by First Class U.S. mail a copy of Respondent’s Answer w/Affirmative Defenses in the instant matter to: Brian C. Summerfield Schenk & Bruetsch, PLC 211 W. Fort Street, Suite 1410 Detroit, MI. 48226 I declare that the statement above is true to the best of my information, knowledge, and belief. /s/ Kevin C. Richard Kevin C. Richard (P43417) Senior Assistant Corporation Counsel City of Detroit Law Department Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Dated: September 15, 2026 Detroit, Michigan 48226