Motion to Hold in Abeyance - Denso Southfield (26-000133).pdf
Denso International America Inc Petitioner Vs. City Of Southfield Respondent · 26-000133-TT
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76035665.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Denso International America Inc., Petitioner, v City of Southfield, Respondent. MTT Docket No. 26-000133 Jackie J. Cook (P68781) Honigman LLP Attorneys for Petitioner 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com 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 lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Motion to Hold Case in Abeyance Petitioner, by and through its counsel, states the following in support of its Motion to Hold Case in Abeyance: 1. This case concerns the tax year 2026 valuation and assessment of real property parcel no. 76-24-20-326-228, located in Southfield in Oakland County, Michigan. 2. There are two cases currently pending before the Tax Tribunal regarding the subject property’s assessed and taxable values for tax years 2020, 2021, 2022 (MTT Docket No. 25- 003802-TT) and tax years 2024 and 2025 (MTT Docket No. 26-000133-TT). 3. The parties and subject property in this case are identical to those at issue in Docket Nos. 25-003802 and 26-000133.
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2 76035665.1 4. This case has been placed on the May 17-28, 2027 Prehearing General Call and Order of Procedure, with valuation disclosures and prehearing statements scheduled to be exchanged on January 19, 2027. 5. However, as of the filing of this Motion, the litigation in Docket Nos. 25-003802 and 26-000133 has only just begun, with discovery still open, motions for summary disposition not filed, and valuation disclosures and prehearing statements not exchanged yet. 6. The resolution of Docket Nos. 25-003802 and 26-000133 will most likely help resolve this case; Final Opinions and Judgments from the Tribunal in Docket Nos. 25-003802 and 26-000133 could impact this case and the parties’ desire to proceed with this case. 7. Thus, it could potentially be a waste of the Tax Tribunal’s and parties’ time and resources to proceed with this case when Docket Nos. 25-003802 and 26-000133 remain pending. 8. To proceed with this case before a resolution regarding Docket Nos. 25-003802 and 26-000133 have been reached would likely not constitute an efficient administration of justice. 9. Proceeding with this case will require the parties and the Tribunal to expend substantial resources which may ultimately be unnecessary. Placing this case in abeyance at this juncture before substantial time and resources have been spent - including, but not limited to, the preparation of prehearing statements and valuation disclosures - is in the interest of efficiency to all parties involved and judicial economy. 10. As evidenced above, there is good cause for granting this Motion to hold this case in abeyance pending the resolution of Docket Nos. 25-003802 and 26-000133. WHEREFORE, Petitioner respectfully requests the Tribunal grant this motion and enter an Order holding this case in abeyance pending the resolution of Docket Nos. 25-003802 and 26- 000133.
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3 76035665.1 Respectfully submitted, Honigman LLP Attorneys for Petitioner, By:/s/ Jackie J. Cook Jackie J. Cook (P68781) 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com Dated: June 30, 2026
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4 76035665.1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Denso International America Inc., Petitioner, v City of Southfield, Respondent. MTT Docket No. 26-000133 Jackie J. Cook (P68781) Honigman LLP Attorneys for Petitioner 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 jcook@honigman.com 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 lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com Proof of Service Maxwell Katz hereby affirms that on June 30, 2026, via electronic mail, he served a copy of Petitioner’s Motion to Hold Case in Abeyance upon: Laura M. Hallahan (P42101) Seth A. O’Loughlin (P80257) Kelsea M. Melcher (P85821) Hallahan & Associates, P.C. Attorneys for Respondent lhallahan@hallahanlaw.com soloughlin@hallahanlaw.com kmelcher@hallahanlaw.com /s/ Maxwell Katz Dated: June 30, 2026 Maxwell Katz