AVRental7 Answer.pdf

Av Rental Properties 7 LLC, Petitioner Vs. City Of Ishpeming, Respondent · 25-002516-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

AV RENTAL PROPERTIES 7, LLC 

MTT DOCKET No. 25-002516 

Parcel No. 52-51-102-007-00 

Petitioner, 

v 

CITY OF ISHPEMING, 

Respondent. 

\ 

Stephan Polter 

Caroline Bridges (P42012) 

Attorney for Petitioner 

Attorney for Respondent 

2600 W. Big Beaver, Ste. L 100 

701 Teal Lake Avenue, Suite 

1 

Troy, MI 48084 

Negaunee, MI 49866 

(248) 213-6800 

(906) 475-9971 

spolter@polterlaw.com 

cityattorney@ishpemingcity.org 

ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent City of Ishpeming through its attorney Caroline Bridges and 

hereby answers the Petition as follows: 

1. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. 

2. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

3. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition.

wn 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

6. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

7. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

8. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

9. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

10. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

11. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

12. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. 

13. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. Respondent affirmatively states that there 

was no addition or loss for purposes of establishing the property’s taxable value for the 

stated tax year. 

14. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

15. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

16. 

Respondent admits that 

it established the True Cash Value, the Assessed Value and the 

Taxable Value referenced in Paragraph 16 of the Petition. 

17. 

Respondent neither admits nor denies the allegations contained in Paragraph 17 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and 

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor's Manual and 

applicable Michigan law. 

18. 

Respondent neither admits nor denies the allegations contained in Paragraph 18 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor’s Manual and 

applicable Michigan law. 

19. 

Respondent neither admits nor denies the allegations contained in Paragraph 19 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and 

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor’s Manual and 

applicable Michigan law. Please see attached Property Record Card. 

20. 

Respondent neither admits nor denies for the reason that no allegations nor facts are contained 

in the corresponding paragraph of the Petition. 

WHEREFORE, Respondent respectfully requests that the Michigan Tax Tribunal deny all 

relief requested by Petitioner, dismiss the Petition in its entirety and award Respondent 

costs and 

attorney fees incurred in their response to the Petition, and enter such other order as the Tribunal 

believes is fair and just in the circumstances. 

Dated: 

RESPECTFULLY SUBMITTED, 

BRIDGES AND BRIDGES 

/ gr 

/ 

pus /8 A025 

By: 

ye 

Caroline Bridges (P4: —— 

Attorney for Respondent City of Ishpeming

AFFIRMATIVE DEFENSES 

NOW COMES Respondent City of Ishpeming, through its attorney Caroline Bridges, and 

hereby states that it may rely on one or all of the following Affirmative Defenses: 

1. 

The appropriate methods of assessing the Subject Property were used and those methods 

conform to the methods used to assess similarly situated property in the State. 

The True Cash 

Value, Assessed Value and Taxable Value established by Respondent are correct, accurate and were 

computed in 

conformity with the requirements of MCL 211.27a, Article IX, Section 

3 of the 

Michigan Constitution of 1963, the principles mandated by the Michigan Assessor’s Manual and 

the State Tax Commission, and applicable law. 

2. 

Petitioner has failed to state a claim upon which relief may be granted. 

MCR 2.116 (C) (4) and (8). 

a. 

The Petition does not comply with the Tax Tribunal Rules TTR 227 (1) and (3) (f). 

b. 

The Petition provides no factual basis to determine the Tribunal’s subject matter 

jurisdiction or Petitioner’s standing. 

c. 

The Petition provides no factual basis to determine that the assessment is incorrect. 

d. 

The Petition provides no factual basis to support the claim for different values. 

e. 

The Petition establishes no factual basis for relief. MCR 2.116 (C) (4) and (8). 

3. 

There exists no genuine issue of material fact such that Respondent is entitled to judgment in 

whole or in part as a matter of law. 

4. 

The 2025 Assessed Valuation, as equalized, does not exceed fifty percent (50%) of the True 

Cash Value of the subject property. 

5. 

Petitioner may not be a proper party in interest. MCR 2.116 (C) (4) (5) and (8). 

6. 

Petitioner may not have standing to appeal. MCR 2.116 (C) (4) (5) and (8). 

7. 

The Tribunal may lack subject matter jurisdiction over this appeal. MCR 2.116 (C) (4) and (8).

8. 

Petitioner may have failed to comply with state property tax law by, inter alia, failing to report 

or failing to report completely its assessable property such that its property taxes were delinquent or 

unpaid, such that Petitioner is precluded from appealing its property values, and such that 

Respondent should be awarded damages. 

9. 

Respondent reserves the right to raise additional affirmative defenses as may become known 

throughout the course of discovery. 

WHEREFORE, Respondent requests that the Tribunal affirm the 2025 assessed and taxable 

values as determined by Respondent, dismiss the Petition, and award Respondent its costs and 

attorney fees and any other relief that the Tribunal determines is fair, just and equitable. 

RESPECTFULLY SUBMITTED, 

BRIDGES AND BRIDGES 

ousted) 5025 

By: 

= 

—— 

Caroline Bridges (P42012) 

Attorney for Respondent City of Ishpeming 

701 Teal Lake Avenue, Ste.1 

Negaunee, MI 49866 

(906) 475-9971

Parcel Number: 

52-51-102-007-00 

Jurisdiction: 

CITY OF ISHPEMING 

County: 

MARQUETTE 

Pri

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Price 

Date 

Type 

& 

Page 

RACINE 

BRIAN 

AV RENTAL PROPERTIES 

7 

LL 

150,000| 

07/19/2024 

|MLC 

19-MULTI 

PARCEL ARM'S LEN|2024R-0601

CANALE 

PENNOCK 

REAL 

ESTATEHRACINE 

BRIAN 

0| 

06/25/2024 

QC 

21-NOT 

USED/OTHER 

2024R-0600

RACINE, 

BRIAN 

CANALE 

PENNOCK 

REAL ESTAT 

95,000f 

01/01/2016 

[MLC 

03-ARM'S 

LENGTH 

2016R-1238

RACINE, 

AMY 

RACINE, 

BRIAN 

0} 

01/03/2012 

|QC 

09-FAMILY 

2012R-0121

Property Address 

Class: 

COMMERCIAL-IMPROVE Zoning: 

GR 

Building 

Permit (s) 

Date 

123 

W BARNUM 

ST 

School: 

ISHPEMING PUBLIC 

SCHOOL 

DIST 

P.R.E. 

0% 

Owner's Name/Address 

Map 

#: 

AV, (RENTAL: PROPERTIES] 

fi 

{LLG 

2026 Est TCV Tentative (Value Overridde 

590 

8 

MILE 

RD 

NW 

COMSTOCK PARK MI 

49321 

X 

[Improved 

[ 

[vacant 

Land Value Estimates 

for Land Table COM.COMMERCIAL& 

Public 

* 

Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Ad

T 

TET 

Dirt 

Road 

AVERAGE 

41.00 

120.00 

1.0000 

1.0000 

160 

10

Fax Description 

CrAVAl REAd 

41 Actual Front Feet, 

0.11 Total Acres 

Total Es

EXCELSIOR IRON COMPANY'S ADDITION 

LOT 

7, 

Xx 

|paved Road 

BLOCK 

2. 

X 

[Storm Sewer 

i 

Comments/Influences 

% 

13iacusin 

Land Improvement 

Cost Estimates 

Description 

Rate 

% 

(Water 

D/W/P: Asphalt Paving 

2.80 

X 

[Sewex: 

D/W/P: 

3.5 Concrete 

5.98 

% 

[Blectelc 

D/W/P: 

3.5 Concrete 

5.98 

X 

|Gas 

D/W/P: 

4in Ren. Conc. 

7401 

X 

|Curb 

. 

Total Estimated Land Improvements Tru

Street 

Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

Level 

X 

|Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Value 

Value 

value 

» 

; 

Who 

When 

What 

2026 

Tentative 

Tentative 

Tentative 

52.51-102.007 90 

"oso 

[Ky 

05/01/2024 

INSPECTED 

[2025 

3,300 

113,600 

116,900 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

KW 

06/17/2022 

REPRICED 

[7533 

3,100 

95,000 

98,100 

Licensed 

To: 

County 

of 

Marquette, 

Michigan|k/w 

05/17/2022 

INSPECTED 

2023 

3,900 

89,150 

93,050 

*** 

Information herein 

deemed 

reliable 

but 

not guaranteed***

Commercial/ Industrial 

Building/Section 

1 

of 

2 

Parcel 

Number: 

52-51-102-007-00 

Printe

Desc. 

of 

Bldg/Section: 

<<<<< 

Calculator 

Cost 

Computations 

Calculator 

Occupancy: 

Mortuaries 

(Funeral 

Homes) 

Class: 

D 

Quality: 

Average 

Class: 

D 

Construction 

Cost 

Stories: 

2 

Story Height: 

10 

Perimeter: 

172 

Floor Area: 

2,978 

Gross Bldg 

Area: 

3,674 

[High 

[ 

[Aoove Ave. 

[Bve. 

x 

| Low | Base Rate 

for Upper Floors 

= 

147.88 

Stories Above Grd: 

2 

*% 

** 

Calculator Cost 

Data 

** 

** 

Utility Basement Basement, 

Base 

Rate 

for Basement 

= 47

Average Sty Hght 

10 

Quality: 

Average 

(Basement Fireproofing 

Rate 

= 0.00) 

Bsmnt Wall 

Hght 

10 

Heat#l: 

Hot Water, 

Baseboard/Radiato 

100 

Heat#2: 

Forced Air Furnace 

0% 

(10) 

Heating system: 

Hot Water, 

Baseboard/Radiators 

Depr. 

Table 

2.25% 

(aye. 

SqFt/Story: 

1489 

Bsmnt Heating system: 

Hot Water, 

Radiant Floor 

Cost/S

Effective Age 

38 

Ave. 

Perimeter: 

172 

Adjusted Square 

Foot Cost 

for Upper Floors 

= 170.57 

Physical 

%Good: 

42 

Has 

Elevators: 

Adjusted Square 

Foot 

Cost 

for Basement 

= 

71.60 

Func. 

%Good 

80 

Economic 

%$Good: 

100 

*** Basement 

Info 

*** 

Total 

Floor Area: 

2,978 

Base Cost New 

of 

ear 

Built 

res: 

Teil i 

Basement 

Area: 

1,641 

Base 

Cost 

New

erimeter: 

Remodeled 

Type: 

Utility Basement 

Reproduction/Repl

Overall 

Bldg 

Heat: 

Hot Water, 

Radiant Floor 

Eff.Age:38 

Phy.%Good/Abnr.Phy./Func./Econ./Overall 

%

Height 

Total Dep

* Mezzanine 

Info 

* 

Comments: 

Area 

#1: 

Unit 

in Place 

Items 

Rate Quantity 

ADDITIONAL 

FUNCTIONAL 

Type 

#1: 

WGEP 

126.75 

32 

FOR RENTAL 

UNIT ABOVE 

Area 

#2: 

cce 

23.97 

80 

Type 

#2: 

WGEP/P 

57.32 

192 

WD 

DECK 

14.72 

380 

* 

Sprinkler 

Info 

* 

Areas 

ECF 

(ISHPEMING COMMERCIAL NOT 

US 

41) 

1.008 

=> TCV 

Type: 

Average 

Replacement Cost/Floor Area= 217.60 

Est. 

TCV/F

(1) 

Excavation/Site Prep: 

(7) 

Interior: 

(11) 

Electric and Lighting: 

(39) 

M

(2) 

Foundation: 

Footings 

(8) 

Plumbing: 

. 

Outlets: 

Fixtures: 

Poured Cone. 

| 

[Brick/stone] 

[Block 

Many 

Average 

Few 

Above Ave. 

Typical 

None 

Few 

Few 

. 

Average 

Average 

Total 

Fixtures 

Urinals 

Many 

Many 

(3) 

Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-Piece 

Baths 

Water Heaters 

Typical 

Typical 

Shower Stalls 

Wash 

Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

Rigid Conduit 

Fluorescent 

(4) 

Floor 

Structure: 

Armored Cable 

Mercury 

(40) 

E

Non-Metalic 

Sodium Vapor 

15) 

Sprinklers: 

Bus 

Duct 

Transformer 

Thi

(13) 

Roof Structure: 

Slope=0 

(5) 

Floor 

Cover: 

(10) 

Heating 

and Cooling: 

Gas 

Coal 

Hand Fired 

0il 

Stoker 

Boiler 

(14) 

Roof Cover: 

(6) 

Ceiling: 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Parcel 

Number: 

52-51-102-007-00, 

Commercial/Industrial Building 

1 

© 

Wood Deck 

| 

a 

= 

Asphalt 

~ 

336sf 

i 

= 

Garage 

5 

: 

& 

5965f 

2 

| 

ke 

2 Car 

i 

i= 

2 0H Auto 

| 

| 

C.Walk 

oi 

i28sf 

Zi 

iz 

24.0 

BC 

a 

a 

EE 

3a 

xr 

WGEP/Pier 

1025f 

5 

2 

5 

8 

158 

2.0 

256sf 

= 

2: 

oD 

Zone wax 

2 

pct 

[~ 

osm 

1385sf 

B 3 

33 

C. Drives 

| 

192sf =! 

*** 

Information 

herein 

deemed 

reliable 

but 

not 

guaranteed***

Commercial /Industrial 

Building/Section 

2 

of 

2 

Parcel 

Number: 

52-51-102-007-00 

Print

Desc. 

of Bldg/Section: 

<<<<g 

Calculator Cost Computations 

Calculator 

Occupancy: 

Garages 

- Residential 

(Attached) 

Class: 

D,Siding 

Quality: 

Average 

Class: 

D,Siding 

Construction 

Cost 

Stories: 

1 

Story 

Height: 

8 

Perimeter: 

106 

Floor 

Area: 

696 

5 

Gross 

Bldg Area: 

3,674 

[Fig 

[ 

[apove Ave. 

I 

[Bve. 

| x] Low | Base Rate 

for Upper Floors 

= 

32.31 

Stories Above 

Grd: 

1 

** 

*x* 

Calculator Cost 

Data 

** 

** 

Average Sty Hght 

: 

8 

Quality: 

Average 

Adjusted Square 

Foot 

Cost 

for Upper 

Floors 

= 

32.31 

Bsmnt 

Wall 

Hght 

Heat#1l: 

No Heating 

or Cooling 

0% 

Heat#2: 

No Heating 

or Cooling 

0g 

| Total 

Floor Area: 

696 

Base Cost 

New 

of

Depr. 

Table 

2% 

Ave. 

SqFt/Story: 

696 

Effective 

Age 

36 

Ave. 

Perimeter: 

106 

Reproduction/Rep

Physical %Good: 

48 

Has Elevators: 

Eff.Age:36 

 Phy.%Good/Abnr.Phy./Func./Econ./Overall %

Func. 

%Good 

100 

Total Dep

Economic $Good: 

100 

*+* Basement 

Info 

*** 

Year 

Built 

Area: 

Unit 

in 

Place 

Items 

Rate Quantity 

Remodeled 

Pefiifaters 

/CI5/D00/GARD/MIS/ELEOKOPBEA 

772.34 

2

Type: 

Overall 

Bldg 

Heat: 

Hot Water, 

Radiant 

Floor 

ECF 

(ISHPEMING COMMERCIAL NOT 

US 

41) 

1.008 

=> TCV 

Height 

Replacement Cost/Floor Area= 

34.53 

Est. 

TCV/F

z 

rp 

* 

Mezzanine 

Info 

* 

ORBEA: 

Area 

#1: 

Type 

#1: 

Area 

#2: 

Type 

#2: 

* 

Sprinkler 

Info 

* 

Area: 

Type: 

Average 

(1) 

Excavation/Site 

Prep: 

(7) 

Interior: 

(11) 

Electric 

and Lighting: 

(39) 

(2) 

Foundation: 

Footings 

(8) 

Plumbing: 

- 

- 

Outlets: 

Fixtures: 

Poured Conc. 

| 

[Brick/stone 

[Block 

Many 

Average 

Few 

Above Ave. 

Typical 

None 

Few 

Few 

- 

Average 

Average 

Total 

Fixtures 

Urinals 

Many 

Many 

(3) 

Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-Piece Baths 

Water Heaters 

Typical 

Typical 

Shower Stalls 

Wash 

Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

Rigid Conduit 

Fluorescent 

(4) 

Floor 

Structure: 

Armored Cable 

Mercury 

(40) 

Non-Metalic 

Sodium Vapor 

(9) 

Sprinklers: 

Bus 

Duct 

Transformer 

Thi

(13) 

Roof 

Structure: 

Slope=0 

(5) 

Floor 

Cover: 

(10) 

Heating 

and Cooling: 

Gas 

Coal 

Hand 

Fired 

0il 

Stoker 

Boiler 

(14) 

Roof Cover 

(6) 

Ceiling: 

*** 

Information herein deemed reliable 

but 

not guaranteed***

← View full record