Answer_Charwood North 25_FINAL.pdf
Charwood North LLC, Petitioner Vs. City Of Warren, Respondent · 25-002168-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL CHARWOOD NORTH LLC, Petitioner, v CITY OF WARREN, Respondent. MTT Docket No. 25-002168 Parcel Nos. 12-13-13-351-054 & 12-13-13-351-055 _____________________________________________________________________________/ AARON M. FALES (P72864) LAW OFFICE OF AARON M. FALES, P.C. Attorney for Petitioner 330 Hamilton Row, Suite 350 Birmingham, MI 48009 (248) 767-9840 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Warren, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Upon information and belief, Respondent admits the identified parcels are contiguous. Respondent lacks the information and knowledge necessary to respond to the truth of the remainder of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 2. Respondent admits the allegations in Paragraph 2.
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2 3. The values for the property identified above as established by Respondent’s Board of Review for the 2025 tax year are: Parcel No. True Cash Value Assessed Value Taxable Value 12-13-13-351-054 $2,631,180 $1,315,590 $1,315,590 12-13-13-351-055 $787,180 $393,590 $393,590 4. Respondent admits that subject property is classified as commercial real property. With respect to the remaining allegations in Paragraph 4, Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations contained therein and, therefore, leaves Petitioner to its proofs. 5. Respondent acknowledges the issues raised by Petitioner in Paragraph 5 but denies that Petitioner’s claims have merit any denies that Petitioner is entitled to any relief. 6. Respondent acknowledges Petitioner’s belief as to a dispute relative to the value of a loss but denies that any such loss has occurred. 7. Respondent denies the allegations in Paragraph 7, including subparagraphs (a)-(d), for the reason that the same are untrue. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 8. Respondent acknowledges the relief requested by Petitioner in the final paragraph of the Petition but denies that Petitioner is entitled to the requested relief due to the statements in the preceding Paragraphs.
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3 WHEREFORE, Respondent, City of Warren, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: October 24, 2025 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Warren, 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 Development 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 (1974). 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question.
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4 6. 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. 7. 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. 8. 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. 9. 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. 10. 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. 11. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 12. Petitioner has failed to pursue its appeal in a timely fashion. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings.
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5 HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan_____________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: October 24, 2025 (248) 731-3089 PROOF OF MAILING On the date below I sent by electronic mail a copy of the foregoing Respondent’s Answer to Petition and Affirmative Defenses to: Aaron M. Fales Law Office of Aaron M. Fales, P.C. aaron@afaleslaw.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/ Kelsea M. Melcher____________ Dated: October 24, 2025 Kelsea M. Melcher