Resp Answer Affirm Defense POS MTT 26-001007.pdf

Lifted Industrial Partners LLC Petitioner Vs. Township Of Orion Respondent · 26-001007-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

LIFTED INDUSTRIAL PARTNERS LLC, 

 

 

Petitioner, 

 

 

 

 

 

MTT Docket No.: 26-002007 

 

 

 

 

 

Parcel No.: O-09-34-300-018 

v. 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF ORION, 

Respondent. 

_____________________________________________________________________________ 

Jackie Cook (P68781) 

 

 

 

Zachary Learman (P71005) 

HONIGMAN LLP 

 

 

 

 

Daniel J. Kelly (P41315) 

Attorney for Petitioner 

 

 

 

THE KELLY FIRM, PLC 

2290 First National Building 

 

 

Attorneys for Respondent 

660 Woodward Avenue 

 

 

 

512 E. 11 Mile Rd 

Detroit, MI 48226-3506 

 

 

 

Royal Oak, MI 48067 

(313) 465-7270 

 

 

 

 

(248) 655-7025 

jcook@honigman.com 

 

 

 

zack@kellyfirmpc.com 

 

 

 

 

 

 

 

dan@kellyfirmpc.com 

 

RESPONDENT’S ANSWER TO PETITION, 

AFFIRMATIVE DEFENSES, AND PROOF OF SERVICE 

 

 

NOW COMES the Respondent, TOWNSHIP OF ORION, by its attorneys, THE KELLY 

FIRM, PLC, and for its answer to the Entire Tribunal Property Tax Petition, states as follows: 

1. In response to paragraph 1, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

2. In response to paragraph 2, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

3. In response to paragraph 3, Respondent admits the allegations contained therein. 

4. In response to paragraph 4, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs.

5. In response to paragraph 5, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

6. In response to paragraph 6, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

7. In response to paragraph 7, Respondent admits the allegations contained therein. 

8. In response to paragraph 8, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

9. In response to paragraph 9, Respondent admits the allegations contained therein. 

10. In response to paragraph 10, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

11. In response to paragraph 11, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

12. In response to paragraph 10, Respondent neither admits nor denies same for lack of 

sufficient information and leave Petitioner to its proofs. 

AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, TOWNSHIP OF ORION, by its attorneys, THE 

KELLY FIRM, PLC, and files the following Affirmative Defenses in support of its 

Answer to the Petition: 

1. The facts as alleged by the Petitioner do not establish mutual mistake of fact. 

2. Petitioner has failed to allege specific and sufficient facts upon which the mode 

and method of appraising property fails to conform with mode and method applied to 

all other properties in the community.

3. Petitioner has failed to show that any fact other than fifty percent (50%) was 

applied to the true cash value of the property. 

4. Petitioner’s claim, if prevailed upon, would create a windfall for Petitioner and 

create a burden upon the Township, schools, County taxes, and other property owners 

in the community. 

5. Petitioner is asking this Honorable Tribunal to make an underassessment based 

upon an arbitrary basis. 

6. A levy of all taxes is required to be made based upon the assessment of fifty 

percent (50%) of true cash value as ultimately determined by the process of County 

and State equalization. 

7. Respondent reserves the right to file additional Affirmative Defenses as may 

become apparent in this case. 

 

 

 

 

 

 

 

THE KELLY FIRM, PLC 

 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

Dated: July 30, 2026 

 

 

 

/s/ Zachary Learman 

 

 

 

 

 

 

 

 

Zachary Learman (P71005) 

 

 

 

 

 

 

 

Attorney for Plaintiff 

 

 

 

 

 

 

 

512 E. Eleven Mile Rd 

Royal Oak, Michigan 48067 

(248) 655-7025 

 

 

 

 

 

 

 

zack@kellyfirmpc.com 

 

 

PROOF OF SERVICE 

 

 

The undersigned states that on July 30, 2026, she electronically filed Appearance, 

Respondent's Answer to Petition, Affirmative Defenses, and this Proof of Service with the 

Michigan Tax Tribunal via the Tribunal's E-filing System and served a copy upon Representative 

for Petitioner via electronic mail to Petitioners address at jcook@honigman.com. 

 

 

/s/ Julian Slavsky 

 Julian Slavsky

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