26-001003.pdf

Utica Park Place Owner LLC Petitioner Vs. City Of Utica Respondent · 26-001003-TT

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RECEIVED 

AUG 2 4 2026 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS CHIGAN TAX TRIBUNAL 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

9. G-001003 

Utica Park Place Owner, LLC 

MOAHR Docket No. 26-01003 

Petitioner, 

Parcel ID No. 11-07-35-300-054 

V. 

CITY OF UTICA, 

Respondent. 

/ 

LAURA M. HALLAHAN (P42101) 

THOMAS J. AGRUSA 

Hallahan & Associates 

City Assessor 

Attorney for Petitioner 

City of Utica 

1750 S. Telegraph Road, Ste. 202 

7550 Auburn Road 

Bloomfield Hills, MI 48302-0179 

Utica, MI 48317 

(313) 465-7622 

(586) 739-1600 

assessor@cityofutica.org 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

ANSWER 

Respondent, City of Utica, by and through its Assessor, Thomas J Agrusa, responds to 

the allegations made in Petitioner's Petition as follows: 

1. 

Admit. 

2. 

No response required. 

3. 

Admit. 

4, 

Neither admit nor deny as Respondent 

is without sufficient information upon

7 

Admit. 

8. 

Admit. 

9. 

Denied as untrue. 

10. 

Denied as untrue. 

11. 

Respondent denies the allegations in Paragraph 11, including subparagraph (a)- 

(d), for the reason that the same are untrue. 

In further answer, the assessed, state equalized 

and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true 

cash value permitted by law, were correctly determined and are based upon correct application 

of 

proper 

principles, 

and 

the 

values 

and 

Respondent's 

mode 

of assessment 

are 

non- 

discriminatory and constitutional. 

Respondent 

acknowledges 

the 

relief 

requested 

by 

petitioner 

in 

the 

final 

paragraph of the Petition, but denies that Petitioner is entitled to the requested relief due to the 

statements in the above paragraph. 

WHEREFORE, Respondent City of Utica requests the Tribunal dismiss the Petition, 

affirm Respondent's assessed and taxable values to county and state equalization, and award 

Respondent, its costs incurred in the defense of this appeal. 

Respectfully submitted, 

Tn 

Crm 

Thomas J. Agrusa 

Assessor, City of Utica 

By: 

Dated: August 18, 2026

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Utica Park Place Owner, LLC 

MOAHR Docket No. 26-001003 

Petitioner, 

Parcel ID No. 11-07-35-300-054 

Vv. 

CITY OF UTICA, 

Respondent. 

LAURA M. HALLAHAN (P42101) 

THOMAS J. AGRUSA 

Hallahan & Associates 

City Assessor 

Attorney for Petitioner 

City of Utica 

1750 S. Telegraph Road, Ste. 202 

7550 Auburn Road 

Bloomfield Hills, MI 48302-0179 

Utica, M1 48317 

(313) 731-3089 

(586) 739-1600 

assessor@cityofutica.org 

AFFIRMATIVE DEFENSES 

Respondent City of Utica, asserts the following affirmative Defenses. 

1. 

Petitioner failed to allege specific and sufficient facts to set forth a cause 

of action. 

2. 

Petitioner failed to allege specific and sufficient facts to establish illegality 

on part of Respondent, or its agent. 

3. 

Petitioner failed to plead the facts and law establishing the jurisdiction of

4. 

Petitioner has failed 

to allege specific and sufficient facts to establish 

fraud, error of law, discrimination, application of wrong principles, or illegality on the part 

of Respondent or its agents. 

5, 

Petitioner has failed to allege that the mode and method of assessing the 

subject property fails to conform to the mode and method applied in the case of all other 

properties in Respondent's taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) 

was applied to the true cash value of Petitioner's property, as well as all others, to arrive 

at the respective assessments appearing on the roll, and also fails to allege specific and 

sufficient facts to support its allegations that the property’s taxable value is improper. 

7; 

Petitioner 

failed 

to 

submit 

any 

evidence 

warranting 

relief 

from 

the 

assessments to the Board of Review. 

8. 

Petitioner, 

in essence, seeks 

by petition 

to challenge the process 

of 

county and state equalization as to which it has no legal standing and cannot maintain a 

cause of action. 

9. 

Respondent 

reserves 

the 

right 

to 

raise 

additional defenses 

as 

may 

become known to it during the course of these proceedings. 

Respectfully submitted, 

By: 

] 

2

city of Utica 

7550 Auburn Road, Utica, Michigan 48317-5279 

(586) 739-1600 

© 

Fax: (586) 739-2867 

cityofutica.org 

August 18, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Utica Park Place Owner LLC v City of Utica 

MOAHR Docket No. 26-001003 

Parcel I.D. No. 11-07-35-300-054 

Dear Chief Clerk: 

Enclosed 

for filing please find Respondent City 

of Utica’s Response 

to Petition, 

Affirmative Defenses and Proof of Service relative to the above-referenced matter. 

Sincerely, 

i 

Gor 

Thomas J. Agrusa 

Assessor, City of Utica 

Enclosures

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Utica Park Place Owner, LLC 

MOAHR Docket No. 26-001003 

Petitioner, 

Parcel ID No. 11-07-35-300-054 

V. 

CITY OF UTICA, 

Respondent. 

/ 

LAURA M. HALLAHAN (P42101) 

THOMAS J. AGRUSA 

Hallahan & Associates 

City Assessor 

Attorney for Petitioner 

City of Utica 

1750 S. Telegraph Road, Ste. 202 

7550 Auburn Road 

Bloomfield Hills, MI 48302-0179 

Utica, MI 48317 

(248) 731-3089 

(586) 739-1600 

assessor@cityofutica.org 

PROOF OF MAILING 

On the date below, 

| sent by first-class mail a copy of the Respondent City of Utica’s 

Response to Petition and Affirmative Defenses to: 

Laura M. Hallahan 

Hallahan & Associates 

1750 S. Telegraph Road. Ste. 202 

Bloomfield Hills, MI 48302-0179 

| declare that the statement above is true to the best of my information, knowledge, and 

belief. 

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Dated: August 18, 2026 

Thomas J. Agrusa

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