Answer to Petition.pdf

Iip-Mi 7 LLC Petitioner Vs. City Of Madison Heights Respondent · 26-001375-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

| 

MICHIGAN TAX TRIBUNAL 

i 

IIP-MI 7, LLC, 

Petitioner, 

MOAHR Docket No: 26-001375 

V. 

Parcel No: 

 44-25-11-377-004 

CITY OF MADISON HEIGHTS, 

Respondent. 

/ 

SARAH R. BELLOLI 

LARRY H. SHERMAN (P27805) 

Representative for Petitioner 

SHERMAN & SHERMAN, P.C. 

101 

W Big Beaver, Suite 945 

Attorney for Respondent 

Troy, MI 48084 

30700 Telegraph Road, Suite 3420 

(313) 230-0104 Telephone 

Bingham Farms, MI 48025 

Sarah.Belloli@Ryan.com 

(248) 540-3366 Telephone 

larryhsherman@shermanpc.com 

/ 

ANSWER TO PETITION 

NOW COMES Respondent, City of Madison Heights, by and through its Attorneys, 

SHERMAN & SHERMAN, P.C., by Larry H. Sherman, Esq., (P27805) and in Answer to 

the Petition, states as follows: 

1. 

Answering Paragraph 

1, Respondent admits the allegations contained 

therein. 

2. 

Answering Paragraph 

2, Respondent admits the allegations contained 

therein. 

| 

3. 

N/A. 

| 

4. 

N/A. 

| 

5 

NA. 

| 

6. 

Answering Paragraph 

6, Respondent admits the allegations contained 

therein.

7. 

Answering Paragraph 

7, Respondent admits the allegations contained 

therein. 

8. 

N/A. 

9. 

N/A. 

10. 

Answering Paragraph 

10, Respondent admits the allegations contained 

11. 

Answering Paragraph 

11, Respondent admits the allegations contained 

therein. 

12. 

Answering Paragraph 

12, Respondent 

neither admits 

nor denies 

the 

allegations contained in therein and leaves Petitioner to its proofs. 

13. 

Answering Paragraph 

13, Respondent 

neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

14. 

Answering Paragraph 

14, Respondent admits the allegations contained 

therein. 

15. 

N/A 

16. 

Answering Paragraph 

16, Respondent admits the allegations contained 

therein. 

17. 

Answering 

Paragraph 

17, Respondent 

neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

18. 

Answering Paragraph 

18, Respondent neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

19. 

Answering Paragraph 19, no response 

is required by Respondent since 

Paragraph 19 does not allege facts but instead is a prayer for relief.

20. 

Answering 

Paragraph 

20, 

(a) 

through 

(b), 

Respondent 

denies 

the 

allegations contained herein for the reason the same are untrue. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal 

determine that: 

1. 

That the 2026 taxable value of Petitioner's property is accurately set at 

$6,625,060 and the assessed value is accurately set at $7,833,150. 

2. 

Decline to reduce the 2026 state equalized value of $7,833,150. 

SHERMAN & SHERMAN, P.C. 

BY: 

// Larry H. Sherman 

Larry H. Sherman (P27805) 

Attorneys for Respondent 

30700 Telegraph, Ste. 3420 

Bingham Farms, Ml 48025-4590 

(248) 540-3366 Telephone 

Dated: August 25, 2026 

| 

| 

|

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

1IP-MI 7, LLC, 

Petitioner, 

MOAHR Docket No: 26-001375 

Vv. 

Parcel No: 

 44-25-11-377-004 

CITY OF MADISON HEIGHTS, 

Respondent. 

/ 

SARAH R. BELLOLI 

LARRY H. SHERMAN (P27805) 

Representative for Petitioner 

SHERMAN & SHERMAN, P.C. 

101 W Big Beaver, Suite 945 

Attorney for Respondent 

Troy, MI 48084 

30700 Telegraph Road, Suite 3420 

(313) 230-0104 Telephone 

Bingham Farms, MI 48025 

Sarah.Belloli@Ryan.com 

(248) 540-3366 Telephone 

larryhsherman@shermanpc.com 

/ 

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 

discrimination or illegality on the part of the Respondent or its agents. 

3. 

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 of the 

properties in the City of Madison Heights in 2026. 

Further, Petitioner has failed to show 

that any factor other than fifty (50%) percent was applied to the true cash value of 

Petitioner's property as well as to 

all others to arrive at the respective assessments 

appearing on the 2026 tax roll.

4. 

Petitioner requests that this Honorable Tribunal grant 

it a preference by 

application of the self-chosen method of assessment, contrary to the intent and purpose 

of the law of this State. 

5. 

Levy of ad valorem taxes required to be made based upon assessment of 

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

and State Equalization and subsequent calculation of an annual capped value, the lesser 

of which provide the property's taxable value (Michigan Constitution of 1963, Article IX, 

Section 3; MCL 209.4; and MCL 209.5, as amended.) 

6. 

Petitioner's claim would produce the effect of shifting the burden of City, 

School and County taxes to other property owners 

in the City of Madison Heights. 

Petitioner requests that this Honorable Tribunal to make an underassessment based 

upon an arbitrarily presumed construction of the statutes (General Property Tax Act, PA 

206 of 1893; MCL 211.1, et seq, as amended) and on the basis of such construction to 

render a 

money judgment 

in its favor. 

7. 

Petitioner is not entitled to the relief requested for the reason that the subject 

property does not fall within one of the statutory exceptions set forth in MCL 211.1 et seq. 

8. 

Respondent reserves the right to argue additional Affirmative Defenses 

during the pendency of this action. 

SHERMAN & SHERMAN, P.C. 

s/ Larry H. Sherman 

Larry H. Sherman (P27805) 

Attorneys for Respondent 

30700 Telegraph, Suite 3420 

Bingham Farms, MI 48025 

August 25, 2026

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

IIP-MI 7, LLC, 

Petitioner, 

MOAHR Docket No: 26-001375 

Vv. 

Parcel No: 

 44-25-11-377-004 

CITY OF MADISON HEIGHTS, 

Respondent. 

/ 

SARAH R. BELLOLI 

LARRY H. SHERMAN (P27805) 

Representative for Petitioner 

SHERMAN & SHERMAN, P.C. 

101 

W Big Beaver, Suite 945 

Attorney for Respondent 

Troy, Mi 48084 

30700 Telegraph Road, Suite 3420 

(313) 230-0104 Telephone 

Bingham Farms, MI 48025 

Sarah.Belloli@Ryan.com 

(248) 540-3366 Telephone 

larryhsherman@shermanpc.com 

/ 

REQUEST TO PRODUCE 

NOW COMES Respondent herein, 

the City 

of Madison Heights, through 

its 

Attorneys, SHERMAN & SHERMAN, P.C., by Larry H. Sherman (P27805) and submits 

the following Request to Produce, within twenty-eight (28) days, pursuant to MCR 2.310: 

1. 

Please produce the following: 

a. 

Copies of any and all appraisals of the subject property made for 

any reason within the last five (5) years. 

| 

b. 

Copies of any and all current mortgage(s) on the property. 

Cc. 

Copies of any and all sale documents, current listings or offerings 

pertaining to the subject property within the last five (5) years.

d. 

Complete copies of any and 

all leases encumbering the subject 

property, 

if not physically occupied by Petitioner, including current 

i 

lease proposals. 

e. 

Copies of any and all income and expense records for the subject 

property 

for 

the 

prior 

three 

(3) 

years, 

or 

in 

the 

alternative, 

comprehensive summaries thereof. 

f. 

Complete copies of any and 

all construction contracts, 

or 

in the 

alternative, comprehensive summaries indicating construction costs 

for the subject property 

if built or structurally altered or remodeled 

within the last ten (10) years. 

g. 

Copies of the Declaration Sheet of the casualty insurance current 

carried on the property listing the amount of coverage. 

SHERMAN & SHERMAN, P.C. 

s/ Larry H. Sherman 

Larry H. Sherman (P27805) 

30700 Telegraph, Suite 3420 

Bingham Farms, MI 48025-4590 

(248) 540-3366 Telephone 

(248) 540-5959 Fax 

Dated: August 25, 2026

CERTIFICATION 

| hereby certify that on August 25, 2026, 

| filed an Answer 

to Petition, Affirmative Defenses 

Request to Produce and this Certification with the Michigan Tax Tribunal for the County 

of Oakland, electronically, and sent a copy via email to the Respondent's counsel listed 

above as follows: lhallahan@hallahanlaw.com. 

/s/ Roseanne M. Hood 

Roseanne M. Hood, Paralegal

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