Answer_Dicastal 26_FINAL.pdf
Dicastal North America, Inc. Petitioner Vs. City Of Greenville Respondent, Michigan Department Of Treasury Intervening Respondent · 26-000570-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL DICASTAL NORTH AMERICA, INC., Petitioner, v CITY OF GREENVILLE, Respondent. MTT Docket No. 26-000570 _____________________________________________________________________________/ CHRISTIAN E. MEYER (P56037) WARNER NORCROSS + JUDD LLP Attorney for Petitioner 150 Ottawa Avenue NW, Suite 1500 Grand Rapids, MI 49503 (616) 752-2423 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) 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 Greenville, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent acknowledges Petitioner has identified the following three parcels to be at issue: 59-052-693-035-20 59-052-910-142-00 59-052-910-143-00 2. Respondent admits the allegations in Paragraph 2. 3. Upon information and belief, Respondent admits the allegations in Paragraph 3.
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Entire Tribunal Property Tax Answer Page 2 of 5 4. Respondent neither admits nor denies the allegations inferred from Paragraph 4 as no claim is made. 5. Respondent admits no parcels of personal property have been identified as under appeal. 6. Respondent admits the allegations in Paragraph 6 and the multiple parcel petition form regarding the classification of the parcels at issue. 7. Respondent admits that no March Board protest was made. 8. Respondent neither admits nor denies the necessity of a March Board of Review protest as the General Property Tax Act speaks for itself. 9. Respondent neither admits nor denies the timeliness of Petitioner’s appeal as Petitioner’s Petition and the General Property Tax Act speak for themselves. 10. Respondent admits the allegations in Paragraph 10. 11. Respondent admits the allegations in Paragraph 11. 12. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 13. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year but denies any issue with said year. 15. Respondent admits that the 2026 tax year is the only tax year that has been identified as under appeal. 16. The values for the identified parcels established by Respondent’s Board of Review for the 2026 tax year are: Parcel No. True Cash Value Assessed Value Taxable Value 59-052-693-035-20 $7,296,400 $3,648,200 $3,648,200 59-052-910-142-00 $1,618,200 $809,100 $809,100 59-052-910-143-00 $32,395,400 $16,197,700 $16,197,700
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Entire Tribunal Property Tax Answer Page 3 of 5 17. Respondent contends that the values for the identified parcels for the 2026 tax year are: Parcel No. True Cash Value State Equalized Value Taxable Value 59-052-693-035-20 $7,296,400 $3,648,200 $3,648,200 59-052-910-142-00 $1,618,200 $809,100 $809,100 59-052-910-143-00 $32,395,400 $16,197,700 $16,197,700 18. The values in dispute for the identified parcels relative to the 2026 tax year are: Parcel No. True Cash Value State Equalized Value Taxable Value 59-052-693-035-20 $0 $0 $0 59-052-910-142-00 $0 $0 $0 59-052-910-143-00 $0 $0 $0 19. Petitioner is not entitled to the relief requested in Paragraph 19 for the reason that Petitioner’s amounts do not reflect the accurate valuations for this property. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for 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. 20. Respondent denies the allegations in Paragraphs 20, 21, 22, and 23 for the reason that the same are untrue as to every issue but the current use and intended use of the property, which Respondent lacks the knowledge necessary to respond to. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for 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. WHEREFORE, Respondent, City of Greenville, 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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Entire Tribunal Property Tax Answer Page 4 of 5 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: August 13, 2026 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Greenville, 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 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.
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Entire Tribunal Property Tax Answer Page 5 of 5 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 Dated: August 13, 2026 (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: Christian E. Meyer Warner Norcross + Judd LLP cmeyer@wnj.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/ Kelsea M. Melcher_________________ Dated: August 13, 2026 Kelsea M. Melcher