Detroit Diesel Stip for CJ.pdf
Detroit Diesel Corporation Petitioner Vs. Township Of Redford Respondent · 26-002925-TT
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: STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Detroit Diesel Corporation, Petitioner, MOAHR Docket No. 26-00292526-002925 [Parcel No. 79-999-00-2027-001] Redford Township, Respondent. / STIPULATION FOR ENTRY OF CONSENT JUDGMENT The case is pending in the Entire Tribunal Property Parcel No: 79-999-00-2027-001. The parties agree that the subject property is Eligible Manufacturing Personal Property entitled to ad valorem exemption pursuant to MCL 211.9m and 211.9n. Petitioner's property is eligible manufacturing personal property as defined by MCL 211.9m(8) and is “qualified new personal property” as defined under MCL 211.9m or "qualified previously existing personal property" as defined under MCL 211.9n and therefore exempt from local property taxes. The acquisition costs of the eligible manufacturing personal property that is exempt under MCL 211.9m or MCL 211.9n are $83,435,187. Petitioner's property is also exempt from State Essential Services Assessment pursuant to Resolution 2024-174. Granting the parties’ the relief requested, including the granting and adopting the parties’ settlement, is proper under Tax Tribunal Act Section 32(c), MCL 2056.732(c), which provides in pertinent part: "The tribunal's 76400100.1
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powers include, but are not limited to, all of the following: ... (c) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.” Additionally, approving the parties’ settlement is consistent with the fact that Michigan law favors settlements. Hashem v Les Stanford Oldsmobile, Inc., 266 Mich App 61, 85; 697 NW2d 558 (2005). See also Stefanac v Cranbrook Educational Community (after remand), 435 Mich 155, 163, 458 NW2d 56 (1990) (“[TIhe law favors settlements.”); Watts v Dep't of State, 394 Mich 350, 357; 231 NW2d 43 (1975) (“Public policy favors amicable settlement. . . ."). 8. The Department of Treasury's ESA Frequently Asked Questions,! provide as follows: The Assessor and Taxpayer wish to file a stipulated agreement with the Michigan Tax Tribunal, is there any information that must be included? In order for the Department of Treasury to update or generate an ESA statement based upon a Michigan Tax Tribunal order, a stipulated agreement must include language that clearly indicates the following: 1. The property on the parcel is eligible manufacturing personal property as defined by MCL 211.9m(8) and that some or all of the eligible manufacturing personal property is “qualified new personal property” as defined under MCL 211.9m or “qualified previously existing personal property" as defined under MCL 211.9n and therefore exempt from local property taxes. 2. The acquisition costs of the eligible manufacturing personal property that is exempt under MCL 211.9m or MCL 211 9n listed in the years in which the property was acquired by the original owner. 3. A statement that the assessor must forward a copy of the consent judgment and Form 5278 to the Department of Treasury within 15 days of the date of the consent judgment, that the Department of Treasury must generate or amend the " https://www.michigan.gov/taxes/property/ppt/esa/esa-resources/essential- services-assessment-frequently-asked-questions/esa-statements/statements 76400100.1
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/s/ Daniel L. Stanley Daniel L. Stanley (P57052) 222 N. Washington Square Suite 400 Lansing, MI 48933 15145 Beech Daly (517) 377-0714 Redford, MI 48239 dstanley@honigman.com (313) 387-2730