2026-09-28 Response to Eschaton LLc's Tax Tribunal Petition (002).pdf

Eschaton LLC Petitioner Vs. City Of Detroit, Wayne County Respondents · 26-001261-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ESCHATON LLC, 

 

 

 Docket No. 26-001261-TT 

a Michigan Limited Liability Company, 

Petitioner, 

 

v. 

CITY OF DETROIT and 

WAYNE COUNTY TREASURER, 

Respondents. 

 

Parcel No. 9300-3238 

Property Address: 4535 Chrysler, Detroit, Michigan 48201 

_____________________________________________________________________________/ 

 

The issues included in this petition have already been litigated and dismissed in Wayne County 

Circuit Court Case No. 25-015101-CB which is currently on Appeal 

in the Michigan Court of Appeals as Case No. 380620. 

 

RESPONDENT WAYNE COUNTY TREASURER’S RESPONSE 

TO ESCHATON, LLC’S PETITION 

 

I. 

Jurisdiction 

 

1. Respondent, Wayne County Treasurer (“Respondent”), admits that MCL §205.731(a) 

grants the Tax Tribunal jurisdiction over matters relating to assessment, exemption, and 

taxation of real estate. In further answering, Petitioner is no longer the owner of the subject 

property due to the entry of an Uncontested Judgment of Foreclosure entered on March 25, 

2025 in favor of the Treasurer. Furthermore, Petitioner has failed to allege specific and 

sufficient facts to set forth a cause of action against Respondents, and therefore, does not 

invoke the jurisdiction of the Tribunal nor is the Petition timely filed to invoke the 

Tribunal’s jurisdictional pursuant to MCL §205.736(6). 

2. Respondent admits that the cited statute speaks for itself, but denies that the allegations set 

forth in Paragraph 2 have any merit.

3. Answering Paragraph 3, no response is required by the Treasurer. In further answering, 

the Treasurer does not have any authority of control over tax assessments. 

4. Respondent admits the petition seeks review of the determination maintaining the property 

as taxable despite exemption eligibility and subsequent correction. In further answering, 

the Petition is untimely and therefore, fails to invoke the Tax Tribunal’s jurisdiction 

pursuant to MCL §205.736(6). 

II. 

Parties 

5. Respondent neither admits nor denies this allegation and leaves Petitioner to its proofs. 

6. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 6 and leave Petitioner to its proofs. 

7. Respondent admits this allegation. 

8. Admitted. Respondent, the Wayne County Treasurer is the Foreclosing Governmental 

Unit (the “FGU”) for the County of Wayne under the General Property Tax Act MCL 

211.78 et seq. (the “GPTA”), and as such, the County through its Treasurer, is responsible 

for collection, forfeiture, foreclosure and auction of tax delinquent properties of property 

taxes assessed by the local community that have been turned over as delinquent. 

III. 

Property Information 

9. Respondent admits this allegation. 

10. Respondent admits this allegation. 

IV. 

Tax Years at Issue 

11. Respondent admits Petitioner is contesting tax years 2019-2024 and delinquent taxes 

associated with these years. However, Respondent denies these allegations have merit 

because Petitioner is no longer the owner of the Property and further states that the filing

of this petition for these tax years is untimely and outside the jurisdictional timeline set 

forth in MCL §205.736(6). 

V. 

Statement of Facts 

12. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 12 and leave Petitioner to its proofs. 

13. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 13 and leave Petitioner to its proofs. 

14. Answering Paragraph 14, no response is required by the Treasurer. In further answering, 

Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 14 and leave Petitioner to its proofs. 

15. Answering Paragraph 15, no response is required by the Treasurer. In further answering, 

Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 15. In further answering, the tax delinquency 

for the years in question were turned over by the City of Detroit to the Treasurer’s Office 

for collection. 

16. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 16. In further answering, the tax delinquency for 

the years in question were turned over by the City of Detroit to the Treasurer’s Office for 

collection. 

17. Respondent admits this allegation. 

18. Respondent admits this allegation. 

19. Respondent denies this allegation and leaves Petitioner to its proofs. 

20. Respondent denies this allegation as untrue and leaves Petitioner to its proofs.

21. Respondent admits this allegation and further states that the Judgment of Foreclosure was 

determined to be valid by the Wayne County Circuit Court in Case No. 25-015101-CB. 

22. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 22 and leave Petitioner to its proofs. 

23. Upon information and belief, Respondent denies this allegation. 

24. Answering Paragraph 24, no response is required by the Treasurer. In further answering, 

Respondent, does not have any authority of control over tax assessments. 

25. Upon information and belief, Respondent denies this allegation. 

26. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 26 and leave Petitioner to its proofs. 

27. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 27 and leave Petitioner to its proofs. 

28. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 28 and leave Petitioner to its proofs. 

29. Respondent denies this allegation. 

30. Respondent denies this allegation. 

31. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 31 and leave Petitioner to its proofs. 

VI. 

Timeliness 

32. Respondent admits that the cited statute speaks for itself, but denies that the Petition is 

timely.

33. Respondent admits the cited statute allows the filing of a Petition that seeks correction of 

clerical error and mutual mistake of fact, but denies that this Petition falls within those 

standards and is untimely. 

34. Respondent admits that the Property was the subject of a valid Judgment of Foreclosure 

but lacks knowledge sufficient to form a belief as to the truth of additional allegations and 

therefore leaves Petitioner to its proofs. 

35. Respondent admits the Quiet Title Complaint is attached as Exhibit 1 to the Petition. 

36. Respondent admits the Wayne County Circuit Court Case No. 25-015101-CB was 

dismissed in favor of the Wayne County Treasurer and the City of Detroit for lack of subject 

matter jurisdiction. 

37. Respondent admits there is currently an appeal from Wayne County Circuit Court Case No. 

25-015101-CB pending before the Michigan Court of Appeals. 

VII Claims for Relief 

COUNT I- Improper Denial/Failure to Recognize Exemption (MCL 211.7) 

38. Respondent incorporates it responses from Paragraphs 1-37, as if fully stated herein. 

39. Respondent lacks knowledge sufficient to form a belief as to the truth of the allegation and 

therefore leaves Petitioner to its proofs. 

40. Respondent lacks knowledge sufficient to form a belief as to the truth of the allegation and 

therefore leaves Petitioner to its proofs. 

41. Answering Paragraph 41, no response is required by the Treasurer. In further answering, 

the Treasurer does not have any authority of control over tax assessments.

42. Respondent denies this allegation as untrue. 

COUNT II- Clerical Error/Mutual Mistake of Fact (MCL 211.53a/MCL 211.53b) 

43. Respondent incorporates it responses from Paragraphs 1-43, as if fully stated herein. 

44. Respondent denies these allegations as untrue and leaves Petitioner to its proofs. 

45. Respondent denies these allegations as untrue and leaves Petitioner to its proofs. 

VIII Relief Requested and Conclusion 

WHEREFORE, Respondent respectfully requests that this Petition be DISMISSED with 

Prejudice and the Court grant whatever other relief it deems just and equitable, including but 

not limited to, an award for attorney’s fees and costs for Respondent, Wayne County Treasurer. 

Respectfully submitted, 

 JAMES HEATH 

 Wayne County Corporation Counsel 

 BY: /s/ Melissa D. Francis 

 Melissa D. Francis (P61495) 

 Assistant Corporation Counsel 

 Attorneys for the Wayne County Treasurer 

 400 Monroe, Suite 290 

 Detroit MI 48226 

Dated: September 28, 2026 

 

 

 

 (313) 967-5385

RESPONDENT WAYNE COUNTY TREASURER’S AFFIRMATIVE DEFENSES 

 

1. Petitioner lacks standing and/or capacity to bring forth this Petition as it is no longer the 

owner of the Subject Property by virtue of the Match 25, 2025 entry of the valid 

Judgment of Foreclosure. 

2. Petitioner’s claims may be barred by the applicable statute of limitations. 

3. This Tribunal lacks subject matter jurisdiction. 

4. Petitioner has filed to allege specific and sufficient facts to set forth a cause of action 

against Respondents. 

5. Petitioner has failed to allege specific and sufficient facts to establish fraud, 

discrimination, or illegality on the part of the Respondents or its agencies. 

6. Petitioner has failed to allege that the mode and method of appraising its property failed 

to conform with the mode and method applied in the case of all other properties in the 

community for the year(s) in question. 

7. Petitioner has failed to state a claim upon which relief can be granted. 

8. Petitioner’s ownership and/or use of the subject property did not meet the threshold 

requirements for exemption from ad valorem real property taxation as established by 

applicable statutes and case law. 

9. Respondent reserves the right to argue additional affirmative defenses during the 

pendency of this action.

WHEREFORE, the Respondent, Wayne County Treasurer, denies that Petition is entitled 

to the relief it seeks and respectfully requests that this action be DISMISSED with prejudice 

and costs so wrongfully incurred be awarded to Respondents. 

Respectfully submitted, 

 JAMES HEATH 

 Wayne County Corporation Counsel 

 BY: /s/ Melissa D. Francis 

 Melissa D. Francis (P61495) 

 Assistant Corporation Counsel 

 Attorneys for the Wayne County Treasurer 

 400 Monroe, Suite 290 

 Detroit MI 48226 

Dated: September 28, 2026 

 

 

 

 (313) 967-5385 

 

 

PROOF OF SERVICE 

I certify that on September 28, 2026, I filed the foregoing, along with this Proof of Service with 

the Clerk of the Court via the court’s electronic filing system which will send notice to all parties. 

 

 

 

 

 

 

 

 

/s/ Sanonya Washington 

 

 

 

 

 

 

 

Sanonya Washington

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