25-002361.pdf
Financial Plus Credit Union, Petitioner Vs. Township Of Davison, Respondent · 25-002361-TT
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RECEIVED JUL 15 2025 STATE OF MICHGIGAN MICHIGAN Tax DEPARTMENT OF LICENSING AND REGULATORY AFFARIS TRIBUNAL, MICHIGAN TAX TRIBUNAL FINANCIAL PLUS CREDIT UNION, Petitioner, MTT DOCKET NO: 24-002361 vs DAVISON TOWNSHIP, Respondent. JIM TUBBS TAX CONSULTANTS DELZER LEGAL Ward D. Tubbs William E. Delzer (P68488) Representative for Petitioner Attorney for Respondent G-8469 S. Saginaw Street 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 Grand Blanc, Michigan 48439 (810) 444-1779 (810) 603-1000 jted0543@gmail.com wdelzer@delzerlegal.com ANSWER TO PETITION Davison Township (“Respondent”), through its attorneys, William E. Delzer, answers as follows: 1. That as an answer to Paragraph 1 of Petition, Respondent admits the allegations contained therein. That as an answer to Paragraph 2 of Petition, Respondent admits the allegations contained therein. N/A. N/A. N/A. That as an answer to Paragraph 6 of Petition, Respondent admits the allegations contained therein.
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10. That as an answer to Paragraph 10 of Petition, Respondent admits the allegations contained therein. 11. That as an answer to Paragraph 11 of Petition, Respondent admits the allegations contained therein. 12. That as an answer to Paragraph 12 of Petition, Respondent neither admits or denies and leaves Petitioner to its proofs. 13. That as an answer to Paragraph 13 of Petition, Respondent neither admits or denies and leaves Petitioner to its proofs. 14. That as an answer to Paragraph 14 of Petition, Respondent admits the allegations contained therein. 15. N/A. 16. That as an answer to Paragraph 16 of Petition, Respondent neither admits or denies and leaves Petitioner to its proofs. 17. That as an answer to Paragraph 17 of Petition, Respondent denies the allegations contained therein as untrue. 18. That as an answer to Paragraph 18 of Petition, Respondent denies the allegations contained therein as untrue. 19. That as an answer to Paragraph 19 of Petition, Respondent denies the allegations contained therein as untrue. 20. That as an answer to Paragraph 20 of Petition, Respondent denies the allegations contained therein as untrue. WHEREFORE, Respondent denies Petitioner's prayer for relief and prays that this Honorable Tribunal affirm the 2025 assessment and taxable value of the subject property and award Respondent costs, attorney fees and any other relief that this Honorable Tribunal may deem appropriate. Dated: [uly 8, 2025 Respectfully submitted,
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STATE OF MICHGIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFARIS MICHIGAN TAX TRIBUNAL FINANCIAL PLUS CREDIT UNION, Petitioner, MTT DOCKET NO: 24-002361 vs DAVISON TOWNSHIP, Respondent. JIM TUBBS TAX CONSULTANTS DELZER LEGAL Ward D. Tubbs William E. Delzer (P68488) Representative for Petitioner Attorney for Respondent G-8469 S. Saginaw Street 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 Grand Blanc, Michigan 48439 (810) 444-1779 (810) 603-1000 jted0543@gmai.com wdelzer@delzerlegal.com AFFIRMATIVE DEFENSES Respondent, Township of Davison asserts the following affirmative defenses: 1: Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property's true cash value to determine the property’s lawful assessment. Alhi Dev Co v Orion Twp, 110 Mich App 764,767 (1981). 3 Petitioner has the burden of establishing the property's true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (9174). 4. Petitioner has failed to allege that the m
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5. Petitioner 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 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. 6. Petitioner asks the Tribunal to grant it preference by application of a self- chosen method of assessment contrary to the intent, purpose, and law of this State. 7. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in Respondent's taxing unit. 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. Any decrease in the value of Petitioner's property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise equitable tax burden. 10. Respondent has property and lawfully assessed Petitioner's property and established its taxable value in accordance with statutory and constitutional requirements. 11. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2024
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Dated: July 8, 2025 Respectfully submitted, DELZER LEGAL ~ William E. Delzer (P68488) Attorney for Respondent
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STATE OF MICHGIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFARIS MICHIGAN TAX TRIBUNAL FINANCIAL PLUS CREDIT UNION, Petitioner, MTT DOCKET NO: 24-002361 vs DAVISON TOWNSHIP, Respondent. JIM TUBBS TAX CONSULTANTS DELZER LEGAL Ward D. Tubbs William E. Delzer (P68488) Representative for Petitioner Attorney for Respondent G-8469 S. Saginaw Street 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 Grand Blanc, Michigan 48439 (810) 444-1779 (810) 603-1000 jted0543@gmai.com wdelzer@delzerlegal.com PROOF OF SERVICE OF ANSWER TO PETITION I, William E. Delzer, being duly sworn deposes and says that on July 8, 2025 he served a copy of Respondent's Answer to Petition and Proof of Service by regular mail upon Ward D. Tubbs, Representative for Petitioner, via email as agreed to by the parties. July 8, 2025 (.. William E. Delzer Subscribed and sworn before me on July 8, 2025 Karen Popilek Karen Popilek, Notary, State of Michigan
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DELZER Y) LEGAL 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 CHEESE TT EE LL Ee LL TRL RU TER ETH