25-002276.pdf
Target Corporation, Petitioner Vs. Township Of Clinton, Respondent · 25-002276-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED AUG 1 8 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL TARGET CORPORATION, Petitioner, Docket No. 25-002276 v Parcel No. 16-11-34-328-004 CLINTON TOWNSHIP, Respondent. / MICHAEL B. SHAPIRO (P20282) JACKIE J. COOK (P68781) HONIGMAN LLP Attorneys for Petitioner 39400 Woodward Avenue, Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7622 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA A. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, M1 48302 (248) 731-3089 ANSWER TO PETITION AFFIRMATIVE DEFENSES ANSWER Respondent, Clinton Township, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent neither admits nor denies the allegations set forth in Paragraph 1 as Petitioner’s Petition and the Tribunal’s Order speak for themselves. 2. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 2 and, therefore, leaves Petitioner to its proofs.
Page 2
4. Respondent admits the allegations in Paragraph 4 to the extent it is the entity that assesses and collects property taxes with relation to the parcel identified in the Petition. S. Respondent admits the allegations in Paragraph 5 as to the stated values. 6. Respondent admits the allegations in Paragraph 6 as to the stated classification. 7. Upon information and belief, Respondent admits the allegations in Paragraph 7. 8. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations contained in Paragraph 8 and, therefore, leaves Petitioner to its proofs. 9. Respondent acknowledges the issues raised by Petitioner in Paragraph 9 but denies Petitioner’s claims have merit and further denies Petitioner is entitled to any relief. 10. Respondent acknowledges Petitioner’s belief of a dispute relative to the value of a loss but denies that such a loss has occurred. 11. Respondent neither admits nor denies the allegations in Paragraph 11 as the General Property Tax Act speaks for itself. 12. Respondent denies the allegations in Paragraph 12, including subparagraphs (a)- (d), for the reason that the same are untrue. 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. 13. Respondent acknowledges the relief requested by Petitioner in the final paragraph of the Petition but denies that Petitioner is entitled to the requested relief due to the statements in
Page 3
WHEREFORE, Respondent, Clinton Township, 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. 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: August 11, 2025 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, Clinton Township, 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. Alki Development Cov 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.
Page 4
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 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.
Page 5
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: August 11,2025 (248) 731-3089 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: Michael B. Shapiro Honigman LLP mshapiro@honigman.com Jackie J. Cook Honigman LLP jeook@honigman.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/Kelsea M. Melcher Dated: August 11,2025 Kelsea M. Melcher
Page 6
FO Wh HALLAHAN & ASSOCIATES, P.C. } - 1750 S. Telegraph Road, Suite 202 METROPLEX MI 480 US Bloomfield Hills, Michigan 48302 Fe ho EI uh eb 1] B02810.02 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909