respondent's answer to petition-SNT.pdf
Gr West Hospitality LLC, Petitioner Vs. City Of Holland, Respondent · 25-001754-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL GR WEST HOSPITALITY LLC, Petitioner, v MTT Docket No. 25-001754 CITY OF HOLLAND, Parcel No. 70-16-33-400-074 Respondent. Paul M. Jones Jr. (P82235) Vincent L. Duckworth (P64222) Attorney for Petitioner Rachel L. Hillegonds (P67684) Jones Pyatt Law, LLC Attorneys for Respondent 435 East Main Street, Suite 220 Cunningham Dalman, P.C. Greenwood, IN 46143 321 Settlers Road 317-991-1864 Holland, MI 49423 paul@jonespyattlaw.com (616) 392-1821 vince@cunninghamdalman.com rachel@cunninghamdalman.com RESPONDENT’S ANSWER TO PETITION Respondent, City of Holland, by and through its attorneys, Cunningham Dalman, P.C., and answers the Petition as follows: 1. The Property Parcel Number is: 70-16-33-400-074 ANSWER: Admitted. 2. The property identified above is real property. ANSWER: Admitted. 3. Not applicable. 4. Not applicable. 5s Not applicable.
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6. The property identified above is classified as 201 Commercial-Improved. ANSWER: Admitted. 7. Not applicable. 8. Not applicable. 9. Not applicable. 10. The property at issue is located in Ottawa County. The property address is 650 E. 24™ Street, Holland, MI 49423. ANSWER: Admitted. 11. The assessment at issue were established by the City of Holland. ANSWER: Admitted. 12. Petitioner’s principal office address is PO Box 679, Jenison, MI 49429. ANSWER: Admitted. 13. This appeal involves issues relating to the property or properties’ true cash and taxable values. ANSWER: Admitted. 14. The tax year at issue is 2025. ANSWER: Admitted. 15. Not applicable. 16. For tax year 2025, Respondent's Board of Review determined the following values: Tax Year True Cash Value Assessed Value Taxable Value 2025 8,545,800 4,272,900 4,123,175 ANSWER: Admitted. 17. Petitioner contends that the values for the property identified above are:
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Tax Year True Cash Value Assessed Value Taxable Value 2025 5,800,000 2,900,000 2,900,000 ANSWER: Admitted, in part, to the extent Petitioner contends certain values should be applied to the property, but denied that Petitioner’s claimed value is accurate because it grossly understates the actual value of the subject property. 18. The values in dispute for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 2,745,800 1,372,900 1,223,175 ANSWER: Respondent admits that the values in dispute are correct but denies that the values in dispute are proper for the actual values of this property. 19. Petitioner requests the following relief: Reduction of TCV, SEV and AV as indicated in paragraph 17. ANSWER: Denied that Petitioner is entitled to this relief in that Petitioner’s allegations understate the value of the property. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested. Recent sale of property. Comparable sales and/or income capitalization analysis. Petitioner may obtain an appraisal for the purpose of this appeal. Valuation evidence will be provided in accordance with the Tribunal’s disclosure schedule. ANSWER: The property is assessed at its TCV as defined by statute and based on the market values and the SEV, AV and TV on the tax rolls were properly determined as provided by law. Furthermore, the equalized assessment imposed on the properties are not more than 50% of their true cash value. WHEREFORE, Respondent requests that the tribunal dismiss this proceeding and award Respondent its costs and attorney fees. Dated: September 8, 2025 By: __/s/ Vincent L. Duckworth Vincent L. Duckworth (P64222) Cunningham Dalman, P.C. City Attorney, Attorney for Respondent 321 Settlers Road, P.O. Box 1767 Holland, MI 49422-1767 (616) 392-1821