Response.Default.022625.pdf
Mark W Mattingly, Petitioner V Township Of Grand Blanc, Respondent · 24-003716-TT
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1 STATE OF MICHGIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFARIS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION MARK MATTINGLY, Petitioner, MTT DOCKET NO: 24-003716 vs GRAND BLANC TOWNSHIP, Respondent. PRO PER WILLIAM E. DELZER, PLC Mark W. Mattingly William E. Delzer (P68488) Petitioner Attorney for Respondent 8476 Warwick Groves Court 8332 Office Park Drive, Suite B Grand Blanc, Michigan 48439 Grand Blanc, MI 48439 (810) 569-0428 (810) 603-1000 ma%ng2@msu.edu wdelzer@delzerlegal.com ______________________________________________________________________________ PROVIDING INFORMATION PERTAINING TO DEFAULT Grand Blanc Township (“Respondent”), through its attorneys, William E. Delzer, answers as follows: 1. On December 11, 2024, an Answer was filed by the undersigned. 2. On December 12, 2024, an Answer was filed by the Assessor for the Respondent. 3. While both individuals are part of the Respondent’s team for this appeal, please refer to the first Answer provided. 4. The information sent with the Second Answer will be resubmitted.
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2 Dated: February 26, 2025 Respectfully submitted, DELZER LEGAL WILLIAM E. DELZER P68488 Attorney for Respondent
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3 STATE OF MICHGIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFARIS MICHIGAN TAX TRIBUNAL RA SUMMIT, LLC, Petitioner, MTT DOCKET NO: 24-001194 vs DAVISON TOWNSHIP, Respondent. HONIGMAN, LLP WILLIAM E. DELZER, PLC Stewart L. Mandell (P33781) William E. Delzer (P68488) Attorney for Petitioner Attorney for Respondent 39400 Woodward Avenue, Suite 101 8332 Office Park Drive, Suite B Bloomfield Hills, MI 48304-5151 Grand Blanc, MI 48439 (313) 465-7420 (810) 603-1000 slmandell@honigman.com wdelzer@delzerlegal.com ______________________________________________________________________________ AFFIRMATIVE DEFENSES Respondent Township of Davison 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 Dev 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 (9174). 4. 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 5. Petitioner 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 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. 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. 7. 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. 8. 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. 9. 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. 10. Respondent has property and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 11. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2024 assessment and taxable value of the subject property and award Respondent costs, attorney fees, and any other relief that this Honorable Tribunal may deem appropriate.
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5 Dated: June 25, 2024 Respectfully submitted, WILLIAM E. DELZER PLC ________________________ WILLIAM E. DELZER P68488 Attorney for Respondent
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6 STATE OF MICHGIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFARIS MICHIGAN TAX TRIBUNAL RA SUMMIT, LLC, Petitioner, MTT DOCKET NO: 24-001194 vs DAVISON TOWNSHIP, Respondent. HONIGMAN, LLP WILLIAM E. DELZER, PLC Stewart L. Mandell (P33781) William E. Delzer (P68488) Attorney for Petitioner Attorney for Respondent 39400 Woodward Avenue, Suite 101 8332 Office Park Drive, Suite B Bloomfield Hills, MI 48304-5151 Grand Blanc, MI 48439 (313) 465-7420 (810) 603-1000 slmandell@honigman.com wdelzer@delzerlegal.com PROOF OF SERVICE OF ANSWER TO PETITION I, William E. Delzer, being duly sworn deposes and says that on June 25, 2024 he served a copy of Respondent’s Answer to Petition and Proof of Service by regular mail upon Stewart L. Mandell, attorney for petitioner, at his address of record by placing in an envelope and placing in a US postal receptacle with proper postage attached thereon. June 25, 2024 ___________________ William E. Delzer Subscribed and sworn before me on June 25, 2024 Kristi L Weber Kristi L. Weber, Notary Genesee County, Michigan My commission expires:10-3-28