Walker - Alpine Hotels Inc 26-001052 Respondent's Answer with POS 9-2-26.pdf
Alpine Hotels, Inc Petitioner Vs. City Of Walker Respondent · 26-001052-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALPINE HOTELS, INC., Petitioner, v CITY OF WALKER, Respondent. MTT Docket No. 26-001052 Parcel No. 41-13-01-327-001 / Peter Ellenson (P47383) LAW OFFICE OF PETER ELLENSON, PC Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 (248) 406-4443 peter@ellensonlaw.com Toby Koenig (P72367) BLOOM SLUGGETT, PC Attorneys for Respondent 161 Ottawa Ave NW, Suite 400 Grand Rapids, MI 49503 (616) 965-9340 toby@bloomsluggett.com / RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES Respondent, City of Walker, through its attorneys hereby submits this Answer to Petitioner’s Petition filed in this matter. (1) Respondent neither admits nor denies that Petitioner is a party in interest in this matter as Respondent lacks sufficient information and/or knowledge to form a belief as to the truthfulness of the allegations and therefore leaves Petitioner to its proofs. Respondent admits the parcel number is 41-13-01-327-001 and admits the subject property is located at 450 Center Drive NW, City of Walker, 49544. (2) Respondent lacks sufficient information and/or knowledge to form a belief as to the truthfulness of the allegations with respect to Petitioner’s legal residence or principal office address and leaves Petitioner to its proofs. (3) Admitted. (4) Admitted. (5) Admitted.
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2 4898-8420-4492, v. 1 (6) Respondent admits that Petitioner alleges claims related to the subject property’s taxable value and true cash value, but denies that the subject property is improperly assessed and further denies that Petitioner is entitled to any relief. (7) Admitted. (8) Respondent admits that the Board of Review reduced the taxable value from $3,442,400 to $2,754,700. (9) Admitted. (10) Respondent denies the values alleged by Petitioner as untrue. (11) Respondent admits that Petitioner contends the values in dispute based on the allegations in paragraph 10; however, Respondent denies as untrue that the subject property is improperly assessed and denies that Petitioner is entitled to any relief. (12) Paragraph 12 contains a request for relief to which no response is required; Respondent denies that Petitioner is entitled to any relief, requested or otherwise. (13) Denied as untrue. AFFIRMATIVE DEFENSES 1. Petitioner has failed to state a claim upon which relief can be granted. 2. Petitioner’s claims against Respondent are barred because the valuation methods used by Respondent comply with the Constitution, state law, and prevailing Michigan State Tax Commission procedures. 3. Respondent’s assessment reflects 50% of the subject property’s true cash value and the values on the roll, including the taxable value, comply with MCL 211.27a. 4. Petitioner may not be a party in interest capable of bringing this appeal as to the parcel at issue in this matter. 5. Petitioner’s claims may be barred in whole or in part for failing to allege sufficient facts to invoke the Tax Tribunal’s jurisdiction. 6. Respondent reserves the right to identify further affirmative defenses as may become known through discovery. WHEREFORE, Respondent requests that the Tribunal dismiss Petitioner’s appeal with prejudice and award Respondent its costs, attorney fees, and all such further and additional relief as this Tribunal may deem appropriate.
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3 4898-8420-4492, v. 1 Dated: September 2, 2026 Respectfully submitted by, BLOOM SLUGGETT, PC /s/ Toby Koenig Toby Koenig (P72367) Attorneys for Respondent City of Walker PROOF OF SERVICE Tonya Voakes, being duly sworn, deposes and says that she is employed by Bloom Sluggett, PC, and that on September 2, 2026, she served a copy of Respondent’s Answer to Petition and Affirmative Defenses by first class mail and e-mail upon Peter Ellenson at Peter Ellenson LAW OFFICE OF PETER ELLENSON, PC 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 peter@ellensonlaw.com /s/ Tonya Voakes Tonya Voakes