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25-002384.pdf

Broadway Detroit Development II LLC, Petitioner Vs. City Of Detroit, Respondent · 25-002384-TT

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Page 1

LAW DEPARTMENT 

Coleman A. Young Municipal Center 

Phone 313¢224.4550 

4 

2 Woodward Avenue, Suite 500 

Fax 

3132245505 

DETROIT 

Detroit, Michigan 48226-3437 

www.detroitmi.gov 

RECEIVED 

September 29, 2025 

oct 082025 

Department of Licensing and Regulatory Affairs 

; 

BUNAL 

Michigan Tax Tribunal 

MICHIGAN TAX Le 

PO Box 30232 

Lansing, MI 48909 

Dear Sir/Madam, 

Enclosed please find the Respondent’s Response to Petitioner’s Motion for 

Reconsideration. 

Thank you for your attention in this regard. Should you have any questions or concerns, 

please do not hesitate to contact me. 

Sincerely, 

Isang Beth (obs 

Mary Beth Cobbs 

Assistant Corporation Counsel 

cobbm(@detroitmi.gov 

cc: Aaron Fales, Esq. 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BROADWAY DETROIT DEVELOPMENT II, LLC, 

Petitioner, 

v 

CITY OF DETROIT, 

MTT Docket No. 25-002384- 

Respondent. 

RESPONDENT, CITY OF DETROIT’S RESPONSE TO PETITIONER’S 

MOTION FOR RECONSIDERATION 

Respondent, through the undersigned counsel, in response to Petitioner’s 

Motion for 

Reconsideration states as follows: 

1. 

Respondent admits that this appeal stems from a March Board of Review determination, 

however as to the date that the determination from the Respondent’s Board of Review 

was received by the Petitioner is not clearly set forth 

in this Motion for Reconsideration. 

Respondent admits that the MTT summarily dismissed this docketed petition, but denies 

that the dismissal was erroneous.

Page 3

The appeal speaks for itself. 

Respondent admits that the Order dismissing this appeal was entered on August 20, 

2025. 

I. 

The Tribunal’s 8/20/2025 Order is NOT an 

Error of Law and the 

Determination 

to Dismiss the Petition Should not be Reversed 

Respondent takes the position that the Tribunal properly applied MCL 205.735a(6) which 

required the filing of the petition no later than May 31,2025. 

Respondent respectfully states that the timing requirements of MCL 205.735a(6) are 

jurisdictional. Electronic Data Sys. Corp. v Twp. of Flint, 253. Mich App 538,543-544, 

656 NW2d 215 (2002). 

Respondent states that no palpable error should be attributed to the ruling of the tribunal 

in finding that the filing of the petition was untimely. The Tribunal lacks equitable powers 

and cannot waive the statutory requirements of MCL 205.735a, Electronic Data Sys 

Corp. 253 Mich App at 547-548. 

II. 

No Palpable Error Exists and Therefore the Motion must be Denied. 

Respondent states that no palpable error should be attributed to the ruling of the Tribunal 

in finding that the petition was filed untimely. 

“ “Palpable error is defined as [e]asily 

perceptible, plain, obvious, readily visible, noticeable, patent, distinct, manifest.” ” Estate 

of Luckow v Luckow, 291 Mich App 417,426; 805 NW2d 453 (2011), quoting Stomp v

Page 4

111. Conclusion 

11. WHEREFORE 

, Respondent City of Detroit respectfully requests that this Tribunal deny 

Petitioner’s Motion for Reconsideration and Deny Petitoner’s request 

to reinstate the 

Petition. 

Dated: September 29, 2025 

Respectfully Submitted. 

City of Detroit Law Department 

Attorneys for Respondent 

By: Tory Yolo (les 

Mary Beth Cobbs ( P40080) 

2 Woodward Ave., Ste. 500 

Detroit, MI 48226 

(313) 237-3075 

cobbm@detroitmi.gov

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BROADWAY DETROIT DEVELOPMENT, LLC 

Petitioner, 

v 

CITY OF DETROIT, 

MTT Docket No. 25-002384 - 

Respondent. 

PROOF OF SERVICE 

On September 29, 2025, 

1 mailed by first class mail a copy of Respondent’s Response to 

Petitioner’s Motion for Reconsideration. 

: 

Aaron Fales, Esq. 

Law Offices of Aaron Fales 

330 Hamilton Row, Suite 350 

Birmingham, MI 48009 

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

belief.

Page 6

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