Answer, Affirmative Defenses and POS - Magna Check, Inc. v City of Warren (MTT 25-001894) (ID 114440).pdf
Magna Check Inc, Petitioner Vs. City Of Warren, Respondent · 25-001894-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MAGNA CHECK INC, MTT Docket No. 25-001894 Parcel ID Nos. 12-13-19-351-017 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ COLLIERS INTERNATIONAL JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, Michigan 48067 (248) 226-1632 joshua.shillair@colliers.com karen.cameron@colliers.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ RESPONSE TO PETITION Respondent, CITY OF WARREN, by and through its attorneys, MARY MICHAELS, Acting City Attorney, and CANDICE M. MAYER, Assistant City Attorney, in response to the Petition states as follows: 1. Respondent admits ¶ 2, however Respondent’s records reflect Petitioner’s name as “Magna Chek Inc,” rather than Magna Check Inc. 2. Respondent admits ¶ 2.
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3. Respondent admits ¶ 3. 4. Respondent denies ¶ 4, as parcel no. 12-13-19-351-017 is classified as “Industrial - Improved.” 5. Respondent admits ¶ 5. 6. Respondent admits ¶ 6. 7. Respondent is without knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 7 and therefore, leaves Petitioner to its proofs. 8. Respondent admits ¶ 8. 9. Respondent denies ¶ 9, as the True Cash Value for parcel no. 12-13-19- 351-017 is $1,079,829.00. 10. Respondent denies the allegations set forth in ¶ 10a. through 10d. for the reason that they are untrue and therefore, leaves Petitioner to its proofs. 11. Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation set forth in ¶ 11 and therefore, leaves Petitioner to its proofs. 12. Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegation set forth in ¶ 12 and therefore, leaves Petitioner to its proofs. 13. Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegations set forth in ¶ 13 and therefore, leaves Petitioner to its proofs.
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WHEREFORE, Respondent, CITY OF WARREN, requests the Tribunal deny the requested relief, dismiss the Petition with prejudice, and award Respondent costs incurred by having to defend against this matter. Respectfully submitted, ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Attorney for Respondent Dated: August 20, 2025 ID 114378 Candice M. Mayer
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MAGNA CHECK INC, MTT Docket No. 25-001894 Parcel ID Nos. 12-13-19-351-017 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ COLLIERS INTERNATIONAL JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, Michigan 48067 (248) 226-1632 joshua.shillair@colliers.com karen.cameron@colliers.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ AFFIRMATIVE DEFENSES Respondent, CITY OF WARREN, by and through its attorneys, MARY MICHAELS, Acting City Attorney, and CANDICE MAYER, Assistant City Attorney, submit the following Affirmative Defenses: 1. Petitioner failed to state any facts that would warrant relief from the assessment. 2. This Petition is barred by laches and principles of equity. 3. Petitioner failed to allege specific and sufficient facts to establish fraud, error
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of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 4. Respondent reserves the right to challenge the Petition, should taxes not be timely paid. 5. Petitioner 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 failed to plead facts and law establishing jurisdiction of the Tribunal. 7. Petitioner 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 failed to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 8. Petitioner, in essence, seeks by this petition to challenge the process of county and state equalization to which it has no legal standing and cannot maintain as cause of action. 9. Respondent reserves the right to raise additional defenses as may become known during the course of these proceedings. Respectfully submitted, ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Attorney for Respondent Dated: August 20, 2025 ID 114378 Candice M. Mayer
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Candice M. Mayer STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MAGNA CHECK INC, MTT Docket No. 25-001894 Parcel ID Nos. 12-13-19-351-017 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ COLLIERS INTERNATIONAL JOSHUA T. SHILLAIR (P72674) Attorney for Petitioner 400 W. 4th Street, Suite 350 Royal Oak, Michigan 48067 (248) 226-1632 joshua.shillair@colliers.com karen.cameron@colliers.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ PROOF OF SERVICE STATE OF MICHIGAN ) ) ss. COUNTY OF MACOMB ) On the date below, I sent via email a copy of Respondent, City of Warren’s, Response to Petition, Affirmative Defenses and Proof of Service to: Joshua T. Shillair, Esq. at joshua.shillair@colliers.com and Karen Cameron at karen.cameron@colliers.com. I declare that the statements above are true to the best of my information, knowledge, and belief. ____________________________ CANDICE M. MAYER (P85421) Dated: August 20, 2025 Assistant City Attorney