Answer to Petition_ABB_FINAL.pdf
Abb Inc, Petitioner Vs. City Of Auburn Hills, Respondent · 25-001672-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ABB INC., Petitioner, v CITY OF AUBURN HILLS, Respondent. MTT Docket No. 25-001672 _____________________________________________________________________________/ GREG POORE BADEN TAX MANAGEMENT LLC Representative for Petitioner 6920 Pointe Inverness Way, Suite 301 Fort Wayne, IN 46804 (812) 340-3481 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Auburn Hills, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent admits the allegations in Paragraph 1. 2. Respondent admits the allegations in Paragraph 2. 3. Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is made and, thus, no responsive pleading is required.
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2 4. Respondent neither admits nor denies the allegations in Paragraph 4 as no claim is made and, thus, no responsive pleading is required. 5. Respondent neither admits nor denies the allegations in Paragraph 5 as no claim is made and, thus, no responsive pleading is required. 6. Respondent admits the allegations in Paragraph 6. 7. Respondent admits the allegations in Paragraph 7. 8. Respondent neither admits nor denies the allegations in Paragraph 8 as no claim is made and, thus, no responsive pleading is required. 9. Respondent neither admits nor denies the allegations in Paragraph 3 as no claim is made. 10. Respondent admits the allegations in Paragraph 10. 11. Respondent admits the assessment identified at issue was established by the City of Auburn Hills. 12. Respondent lacks the knowledge or information sufficient to respond to the truth of the allegations contained in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 13. Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year but denies any issue with the stated tax year. 15. Respondent neither admits nor denies the allegations in Paragraph 15 as no claim is made and, thus, no responsive pleading is required.
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3 16. For the 2025 tax year, Respondent established the Subject Property’s assessment for property taxes as follows: Tax Year True Cash Value Assessed Value Taxable Value 2025 $47,076,160 $23,538,080 $19,954,710 17. Respondent contends that a lawful assessment of the Subject Property for the 2025 tax year is: Tax Year True Cash Value Assessed Value Taxable Value 2025 $47,076,160 $23,538,080 $19,954,710 18. The values in dispute for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $0 $0 $0 19. Respondent acknowledges the relief requested by Petitioner in Paragraph 19 but denies any implication an adjustment to the subject property’s taxable value is warranted. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 20. Respondent lacks the knowledge or information sufficient to respond to the truth of the allegations contained in Paragraph 20 and, therefore, leaves Petitioner to its proofs. Respondent denies any implication that the subject property’s 2025 assessment was not set in accordance with the subject property’s fair market value as of December 31, 2024 for the reasons set forth above. WHEREFORE, Respondent, City of Auburn Hills, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees.
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4 HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated July 1, 2025 (258) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Auburn Hills, 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 Development 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 (1974). 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. 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. 6. Petitioner has 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 all others, to arrive at the
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5 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. 7. 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. 8. 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. 9. 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. 10. 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. 11. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 12. Petitioner has failed to pursue its appeal in a timely fashion. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan_______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Date: July 1, 2025 (258) 731-3089
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6 PROOF OF MAILING On the date below I sent by electronic mail a copy of the foregoing Respondent’s Answer to Petition and Affirmative Defenses to: Greg Poore Baden Tax Management LLC gpoore@badentax.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/ Kelsea M. Melcher_______________ Dated: July 1, 2025 Kelsea M. Melcher