Answer.pdf
Temperance Solar, LLC Petitioner Vs. Township Of Erie Respondent · 26-001323-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL TEMPERANCE SOLAR, LLC, Petitioner, VS. ERIE TOWNSHIP, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Attorneys for Petitioner Varnum LLP 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 Telephone: (616) 336-6000 Email: ajbrody@varnumlaw.com Email: diondersma@varnumlaw.com Philip D. Goldsmith (P37650) Attorney for Respondent Lennard, Graham & Goldsmith, P.L.C. 222 Washington Street Monroe, MI 48161 Telephone: (734) 242-9500 Facsimile: (734) 242-9509 Email: pgoldsmith@lggplc.com MTT DOCKET NO. 26-001323 RESPONDENT, ERIE TOWNSHIP’S ANSWER TO PETITION; NOTICE OF AFFIRMATIVE DEFENSES
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RESPONDENT, ERIE TOWNSHIP’S ANSWER TO PETITION NOW COMES Respondent, Erie Township, by and through its attorneys, Lennard, Graham & Goldsmith, P.L.C., and for its Answer to the Petition filed by Temperance Solar, LLC, states as follows: 1. Respondent neither admits nor denies the allegations set forth in paragraph 1 of the Petition for the reason that Respondent is without sufficient information to form a belief as to the truth of the allegations and therefore Petitioner is left to its strict proofs. 2. Respondent neither admits nor denies the allegations set forth in paragraph 2 of the Petition for the reason that Respondent is without sufficient information to form a belief as to the truth of the allegations and therefore Petitioner is left to its strict proofs. Responding further, Respondent affirmatively states that the personal property parcel no. set forth in the Petition is assigned to BGTF 11 Adonis Aggregator, LLC. 3. Respondent admits that no real property is under appeal in the subject Petition. Responding further, the real property upon which the subject personal property is located is identified by permanent Parcel No. 58-05-030-027-00, which shows ownership in EEV Holdings Temperance, LLC. Permanent Parcel No. 58-02-025-030-20 is situated within Bedford Township, Monroe County, Michigan, and is not part of this Petition. 4. Respondent admits the allegations set forth in paragraph 4 of the Petition insofar as the allegations relate to personal property Parcel No. 58-05-300-027-00 and permanent Parcel No. 58-05-030-027-00. 5. Respondent admits the allegations set forth in paragraph 5 of the Petition. 6. Respondent admits the allegations set forth in paragraph 6 of the Petition. 7. Respondent admits the allegations set forth in paragraph 7 of the Petition. 8. Respondent admits the allegations set forth in paragraph 8 of the Petition. 9. Respondent admits the allegations set forth in paragraph 9 of the Petition. 10. Respondent admits the allegations set forth in paragraph 10 of the Petition.
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11. Respondent acknowledges Petitioner’s contention regarding the values for the subject personal property, but denies that said values are accurate. 12. Respondent admits the values in dispute identified by Petitioner. 13. Respondent denies that Petitioner is entitled to a reduction of the property’s true cash, assessed, State equalized and taxable values as requested by Petitioner. Responding further, Respondent denies that Petitioner is entitled to a refund with interest of taxes paid due to the original assessment as requested by Petitioner. Responding further, Respondent denies that Respondent’s assessment was incorrect, as said assessment was based upon the process and procedures to value the subject personal property as outlined in the State Tax Commission Memorandum dated April 5, 2022. Finally, Respondent denies that Petitioner is entitled to any other relief from the Tribunal. 14. Respondent neither admits nor denies the allegations set forth in paragraph 14 of the Petition for the reason that Respondent is without sufficient information to form a belief as to the truth of the allegations and therefore Petitioner is left to its strict proofs. 15. Respondent denies each and every allegation set forth in paragraph 15 of the Petition, including, but not limited to the allegations set forth in subparagraphs (a), (b), (c), and (d). Responding further, the Respondent affirmatively states that the 2026 values imposed on the subject property and the taxes to be levied and collected thereon, are valid, and were arrived at by Respondent following the process and procedures to value the subject personal property as outlined in the State Tax Commission Memo dated April 5, 2022. WHEREFORE, Respondent requests that the Tribunal grant the following relief: A. Deny the relief requested by Petitioner and maintain the State equalized and taxable values of the property at $16,309,869.00; and B. Order such further and additional relief to Respondent as this Tribunal shall deem appropriate under all of the facts and circumstances. NOTICE OF AFFIRMATIVE DEFENSES By way of further Answer, Respondent, Erie Township, sets forth the following Affirmative Defenses.
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1. Upon information and belief Petitioner has failed to identify all parties necessary to a just adjudication of the issues raised in the Petition. 2. Respondent affirmatively states that it followed the process and procedures to value the subject personal property as outlined in the State Tax Commission Memo dated April 5, 2022. Accordingly, the true cash value, assessed value, and taxable value established by Respondent are set forth, as follows: Tax Year True Cash Value Assessed Value Taxable Value 2026 $32,619,738.00 $16,309,869.00 $16,309,869.00 WHEREFORE, Respondent moves the Tribunal to dismiss the Petition, including all requests set forth in the Petitioner’s prayer for relief, affirm the true cash value, assessed value, and taxable value, set by Respondent, and award such other and further relief to Respondent as this Tribunal shall deem appropriate. Respectfully submitted, LENNARD, GRAHAM & GOLDSMITH, P.L.C. Dated: September 3, 2026 By L : — Philip DGoldshith (P37650), Attorney for Respondent Lennard, Graham & Goldsmith, P.L.C. 222 Washington Street Monroe, MI 48161 Telephone: (734) 242-9500 Facsimile: (734) 242-9509 Email: pgoldsmith@lggplc.com PDG/blg ERIE\TEMPERANCESOLAR answer