Respondent's Answer to 2024 Petition and Affirmative Defenses.pdf

300 Mill St LLC, Petitioner Vs. City Of Cheboygan, Respondent · 24-003573-TT

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{02158587-1 } 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St., LLC, 

 

Petitioner, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

v 

 

 

 

 

 

 

MOAHR Docket No.: 24-003573 

 

City of Cheboygan, 

 

Respondent. 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

 

Haider A. Kazim (P66146) 

Matthew W. Cross (P77526) 

CUMMINGS, McCLOREY, DAVIS & 

ACHO, P.L.C. 

Attorneys for Respondent City of Cheboygan 

310 West Front Street, Suite 221 

Traverse City, MI 49684 

(231) 922-1888 

hkazim@cmda-law.com 

mcross@cmda-law.com 

 

 

RESPONDENT CITY OF CHEBOYGAN’S ANSWER TO PETITION 

 

 

NOW COMES Respondent, CITY OF CHEBOYGAN, by and through its attorneys, 

CUMMINGS, McCLOREY, DAVIS & ACHO, P.L.C., and for it Answer to Petitioner’s Petition states 

as follows: 

 

1. 

Admitted. 

2. 

Admitted. 

3. 

Denied. 

4. 

Admitted. 

5. 

Admitted. 

6. 

Based upon information and belief, admitted. 

7. 

Based upon information and belief, admitted.

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8. 

Admitted. 

9. 

Admitted. 

10. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

11. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

12. 

Respondent is without the knowledge or information sufficient to form a belief as to the 

truth of the allegations in this paragraph. 

13. 

(a) through (d) Respondent is without the knowledge or information sufficient to form 

a belief as to the truth of the allegations in this paragraph. 

WHEREFORE, Respondent, CITY OF CHEBOYGAN, respectfully request that the Tax 

Tribunal enter an Order affirming Respondent’s 2023 taxable value of Petitioner’s property. 

Dated: October 31, 2024 

 

 

 

CUMMINGS, McCLOREY, DAVIS 

 

 

 

 

 

 

 

 

& ACHO, P.L.C. 

 

 

 

 

 

 

 

 

 

________________________________ 

 

 

 

 

 

 

 

Matthew W. Cross (P77526) 

 

 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, CITY OF CHEBOYGAN, by and through its attorneys, CUMMINGS, 

McCLOREY, DAVIS & ACHO, P.L.C., asserts the following affirmative defenses: 

1. 

To the extent Petitioner is alleging constitutional violations, the Tribunal lacks subject 

matter jurisdiction. 

2. 

Respondent has properly and lawfully assessed the subject property and established the 

SEV and Taxable value in accordance with statutory and constitutional requirements.

{02158587-1 }3 

3. 

Respondent reserves the right to add to these defenses. 

Dated: October 31, 2024 

 

 

 

CUMMINGS, McCLOREY, DAVIS 

 

 

 

 

 

 

 

 

& ACHO, P.L.C. 

 

 

 

 

 

 

 

 

 

________________________________ 

 

 

 

 

 

 

 

Matthew W. Cross (P77526) 

 

 

 

 

 

 

 

 

Attorneys for Respondent

{02163306-1 }1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

300 Mill St., LLC, 

 

Petitioner, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

v 

 

 

 

 

 

 

MOAHR Docket No.: 23-000849 

 

City of Cheboygan, 

 

Respondent. 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorneys for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

 

Haider A. Kazim (P66146) 

Matthew W. Cross (P77526) 

CUMMINGS, McCLOREY, DAVIS & 

ACHO, P.L.C. 

Attorneys for Respondent City of Cheboygan 

310 West Front Street, Suite 221 

Traverse City, MI 49684 

(231) 922-1888 

hkazim@cmda-law.com 

mcross@cmda-law.com 

 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

 

 

) 

 

 

 

 

 

 

) ss. 

COUNTY OF GRAND TRAVERSE 

) 

 

 

Kathy Morey, being duly sworn, deposes and says that she served Respondent Cityof 

Cheboygan’s Answer to Severed Petition; Respondent Cityof Cheboygan’s Affirmative Defenses; 

and Proof of Service, on October 31, 2024, to the following parties, via the following methods: 

 

VIA FIRST CLASS MAIL: 

 

Laura M. Hallahan 

Seth A. O’Loughlin 

Hallahan & Associates, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

 

City Assessor 

City of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721

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City Clerk 

City of Cheboygan 

403 N Huron St 

Cheboygan, MI 49721 

 

Equalization Director 

Cheboygan County 

870 S Main St 

PO Box 70 

Cheboygan, MI 49721 

 

County Clerk 

Cheboygan County 

870 S Main St, Rm 204 

PO Box 70 

Cheboygan, MI 49721 

 

Secretary, Board of Education 

Cheboygan Area Schools 

7461 N Straits Hwy 

Cheboygan, MI 49721 

 

State Treasurer 

Department of Treasury 

430 W. Allegan Street 

Lansing, MI 48922 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kathy Morey

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