Answer_Napior_FINAL.pdf
Napior Leasing, LLC Petitioner Vs. City Of Adrian Respondent · 26-000636-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Napior Leasing LLC, Petitioner, v City of Adrian, Respondent. MTT Docket No. 26-000636 Parcel No. XA0-109-1150-02 _____________________________________________________________________________/ JACKIE J. COOK (P68781) HONIGMAN LLP Attorney for Petitioner 2290 First National Building 660 Woodward Avenue Detroit, MI 48226-3506 (313) 465-7270 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 Adrian, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 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.
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2 3. Respondent admits the identified address corresponds to the identified parcel of property. Respondent lacks the information and knowledge necessary to respond to the truth of the remaining allegations set forth in Paragraph 3 and, therefore, leaves Petitioner to its proofs. 4. Respondent admits the allegations in Paragraph 4 as they pertain to the 2026 tax year. 5. Respondent admits the allegations in Paragraph 5. 6. Respondent neither admits nor denies the allegations set forth in Paragraph 6 and leaves Petitioner to its proofs. 7. Respondent denies the allegations set forth in Paragraph 7 for the reason that the same are untrue. 8. Respondent admits the allegations in Paragraph 8. 9. Respondent neither admits nor denies the allegations set forth in Paragraph 9 as MCL 205.735a, the General Property Tax Act, and the Tax Tribunal Act speak for themselves. 10. Respondent acknowledges the issues raised by Petitioner in Paragraph 10 but denies that Petitioner’s claims have merit or that Petitioner is entitled to any relief. 11. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $11,180,000 $5,590,000 $5,590,000 12. Respondent denies the allegations in Paragraph 12 for the reason that the same are untrue. 13. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $11,180,000 $5,590,000 $5,590,000
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3 14. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $0 $0 $0 15. Respondent denies the allegations in Paragraph 15, 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. 16. Respondent acknowledges the relief requested by Petitioner in the final paragraph of its Petition but denies that Petitioner is entitled to the requested relief due to the statements in the above Paragraphs. WHEREFORE, Respondent, City of Adrian, 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: May 15, 2026 (248) 731-3089
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4 AFFIRMATIVE DEFENSES Respondent, City of Adrian, 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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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/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: May 15, 2026 (248) 731-3089
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6 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: Jackie Cook Honigman LLP jcook@honigman.com I declare that the statement above is true to the best of my information, knowledge and belief. /s/Kelsea M. Melcher______________ Dated: May 15, 2026 Kelsea M. Melcher