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Answer to Petition 25-001836.pdf

Fraser Pointe Manor Apartments LLC, Petitioner Vs. City Of Fraser, Respondent · 25-001836-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Fraser Pointe Manor Apartments LLC, 

 

Petitioner, 

v 

City of Fraser, 

 

Respondent. 

MTT Docket No. 25-001836 

Parcel No. 03-14-05-227-038 

_____________________________________________________________________________/ 

 

STEWART L. MANDELL (P33781) 

HONIGMAN 

LLP 

Attorney for Petitioner 

39400 Woodward Avenue, Ste 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent City of Fraser, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegation regarding the parcel number and address of the 

property. Respondent lacks the information necessary to respond to the allegations in Paragraph 1 

and leaves Petitioner to its proofs. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent admits the allegations in Paragraph 3.

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4. 

Respondent admits that subject property is classified as commercial real property. 

With respect to the remaining allegations in Paragraph 4, Respondent lacks knowledge or 

information sufficient to form a belief as to the truth of the allegations contained therein and leaves 

Petitioner to its proofs. 

5. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 5, but denies 

that Petitioner’s claims have merit or that Petitioner is entitled to relief. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent denies the allegations in Paragraph 7, including all subparagraphs, 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. 

8. 

Respondent admits the allegations regarding multifamily units and leaves Petitioner 

to its proofs as to the remainder of the allegations in Paragraph 8. 

9. 

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 

the above Paragraphs. 

WHEREFORE, Respondent City of Fraser 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.

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HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Seth A. O’Loughlin______________ 

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: June 10, 2025 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent City of Fraser 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. Alhi Development Co v 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. 

5. 

Petitioner has 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 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

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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. 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Seth A. O’Loughlin_____________ 

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: June 10, 2025 

(248) 731-3089

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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: 

 

Stewart Mandell, Esq. 

slmandell@honigman.com 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

/s/ Seth A. O’Loughlin_________________ 

Dated: June 10, 2025 

Seth A. O’Loughlin

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