Full record / 25-002492.pdf

25-002492.pdf

Ssp Associates Inc, Petitioner Vs. Township Of Saginaw, Respondent · 25-002492-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

RECEIVED 

JUL 29 2025 

MICHIGAN TAX TRIBUNAL 

FRANCIS J. KEATING 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

July 25, 2025 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

SSP Associates Inc v Township of Saginaw 

MTT Docket No.: 25-002492 

Dear Ms. Welton: 

Enclosed please find the following for the above-referenced matter: 

1. 

Respondent’s Answer to Entire Tribunal Property Tax Petition; and 

2. 

Proof of Service. 

Please file them in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

CIS J. KEATING 

FJK/Is 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, Township of Saginaw, by and through its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer to Petition, states as follows: 

1. 

2, 

Admitted. 

Admitted. 

N/A. 

No parcels of personal property are under appeal. 

N/A. 

Admitted.

Page 3

10. 

Admitted. 

11. 

Admitted. 

12. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 12. 

13. 

Respondent admits that Petitioner’s Petition states that this appeal involves issues 

relating to the property’s true cash value and taxable value. 

14. 

Admitted. 

15. 

N/A. 

16. 

Admitted. 

17. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 17. 

18. 

Respondent admits that Petitioner has correctly computed the values in dispute by 

subtracting its erroneous value claims from the values correctly determined by Respondent. 

19. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 19 regarding what Petitioner requests. Respondent denies as 

untrue that Petitioner is entitled to the relief it is requesting. 

20. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 20 regarding what Petitioner requests. Respondent denies as 

untrue that Petitioner is entitled to the relief it is requesting. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

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

Page 4

3. 

Petitioner may not be the real party in interest to bring this tax appeal. 

4. 

Petitioner may not have standing to bring this tax appeal. 

S. 

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. 

6. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

Petitioner’s 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

7 

Respondent reserves the right to assert additional affirmative defenses during the 

pendency of this action. 

WHEREFORE, Respondent, Township 

of Saginaw, 

respectfully 

requests 

that 

this 

Honorable Tribunal provide it with the following relief: 

A. 

Dismiss Petitioner’s Entire Tribunal Property Tax Petition and award Respondent 

its attorney fees and costs; and 

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

BRAUN 

KENDRICK FI 

INER P.L.C. 

— 

Dated: July 5 

2025 

Fem 

EATING (P39223) 

Aiomgy bor r Respondent

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SSP ASSOCIATES INC, 

Petitioner, 

MTT Docket No.: 25-002492 

v 

TOWNSHIP OF SAGINAW, 

Respondent. 

MICHIGAN TAX APPEAL SERVICES 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Steve Johnson 

By: 

Francis J. Keating (P39223) 

Representative for Petitioner 

Attorneys for Respondent 

436 N. Center St. 

4301 Fashion Square Blvd. 

Northville, MI 48167 

Saginaw, MI 48603 

(248) 392-4342 

(989) 498-2100 

sjohnson@mitaxappeal.com 

frakea@braunkendrick.com 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

)ss 

COUNTY OF MIDLAND) 

FRANCIS 

J. KEATING, duly sworn, deposes and says that he is an attorney with 

BRAUN KENDRICK FINKBEINER P.L.C., attorneys 

for the Respondent, Township of 

Saginaw, and states that on the 25th day of July 2025, he served a copy of Respondent’s Answer 

to Entire Tribunal Property Tax Petition by first class mail, by placing same in 

nvelope with 

sufficient postage attached and plainly addressed to: “Steve Jes 

i 

Services, 436 N. Center St., Northville, MI 48167. 

2 

8 

FRANGEIRY TG

Page 6

BX 

BRAUN KENDRICK 

ATTORNEYS 

AT LAW 

| 

240 W. Main St. Suite 1200 

Midland, MI 48640 

METROPLEX Mg 

4 

26 JUL 2025. Pr 

A 

FIRST- 

: oe 

Zp 42640 

$

0006197887 

[Ns FamanTha 

We [+on) 

Chief “Cleri< 

Michigan 

TAX Tribunal

PDF reading copy

← View full record