25-002140.pdf
Midland Cinemas, Inc., Petitioner Vs. City Of Midland, Respondent · 25-002140-TT
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BRAUN KENDRICK FRANCIS J. KEATING ATTORNEYS AT LAW Attorney TEL: 989.631.1027 FAX: 989.631.9880 EMAIL: frakea@braunkendrick.com October 14, 2025 VIA CERTIFIED MAIL / RETURN RECEIPT REQUESTED 7020 3160 0000 4123 6395 Ms. Samantha M. Welton Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Midland Cinemas, Inc. v City of Midland MTT Docket No.: 25-002140 Dear Ms. Welton: RECEIVED 0CT 21 2025 MICHIGAN TAX TRIBUNAL Enclosed please find Respondent’s Answer to Entire Tribunal Property Tax Petition and Proof of Service for the above-referenced matter. Please file the same in your usual manner. Thank you for your attention to this matter. If you have any questions regarding it, please contact me. J. KEATING FIK/Is Enclosures (oc Client (w/encs) Mikki Silvey (w/encs)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MIDLAND CINEMAS, INC., Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002140 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmaine.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com Christoper G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth St. Midland, MI 48640 (989) 837-3395 ckomara@midland-mi.org RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES Respondent, City of Midland, by and through its attorneys, Braun Kendrick Finkbeiner P.L.C., and for its Answer to Entire Tribunal Property Tax Petition, states as follows: 1. Admitted.
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5. Admitted. 6. Respondent admits that no Board of Review protest was required. 7. Admitted. 8. Admitted. 9. Admitted. 10. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 10. 11. Respondent admits that Petitioner’s petition states that this appeal involves issues relating to the property ’s true cash value, taxable value, and uniformity. 12. Admitted. 13. Admitted. 14. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in paragraph 14. Respondent denies as untrue that the true cash value, state equalized value and taxable value determined by it for the subject property, are incorrect. 15. Respondent admits that Petitioner has correctly computed the amount of true cash value, state equalized value and taxable value in contention, by subtracting its erroneous values from the values correctly determined by Respondent. 16. Respondent denies as untrue the allegations and any implication that the assessment of the subject property is invalid. 16a. Respondent denies as untrue the allegations in paragraph 16a.
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16d. Respondent denies as untrue the allegations in paragraph 16d. NEW MATTERS AND AFFIRMATIVE DEFENSES 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent. 2. Petitioner has failed to allege specific and sufficient facts to establish fraud, discrimination, or illegality on the part of the Respondent. 3. Petitioner may not be the real party in interest to bring this tax appeal. 4. Petitioner may not have standing to bring this tax appeal. 5S. 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 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. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 7. Petitioner’s property was uniformly assessed in accordance with Michigan law. 8. Respondent reserves the right to assert additional affirmative defenses during the pendency of this action. WHEREFORE, Respondent, City of Midland, respectfully requests that this Honorable Tribunal provide it with the following relief: A. Dismiss the Petition with prejudice, and award Respondent its costs and attorney
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BRAUN KENDRICK FINKBE P.L.C. Dated: October 14, 2025 BY: FRANCIS. KEATING (P39223) Attorney for/Respondent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MIDLAND CINEMAS, INC., Petitioner, v CITY OF MIDLAND, Respondent. MTT Docket No.: 25-002140 DUCHARME, MCMILLEN & ASSOCIATES, INC. By: Michelle (Mikki) M. Silvey (P69494) Alex Morse Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467 (917) 488-7825 msilvey@dmainc.com amorse@dmainc.com BRAUN KENDRICK FINKBEINER P.L.C. By: Francis J. Keating (P39223) Attorneys for Respondent 4301 Fashion Square Blvd. Saginaw, MI 48603 (989) 498-2100 frakea@braunkendrick.com Christoper G. Komara (P61503) City Attorney/Attorney for Respondent City of Midland 333 W. Ellsworth St. Midland, MI 48640 (989) 837-3395 ckomara@midland-mi.org PROOF OF SERVICE LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and y of October, 2025, she served a copy of Respondent’s Answer to Entire Tribunal Property Tax Petition via certified mail, by placing same in an envelope with sufficient postage attached and plainly addressed to: Michelle (Mikki) M. Silvey, 9229 Delegates Row, Suite BRAUN KENDRIC states that on the _| 375, Indianapolis, IN 46240.
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CERTIFIED MA ] METROPLEX MI 480 = 15 OCT 2025AM}; US POSTAGE PI EEL = BRAUN KENDRICK : Eels Of === ATIORNEYS AT LAW 2020 31L0 0000 4123 L345 & : : Lt zp Ip 48640 $ 01 § 0506107887 OCT 240 W. Main St. Suite 1200 Midland, MI 48640 VIA CERTIFIED MAIL / RETURN RECEIPT REQUESTED Ms. Samantha M. Welton Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909