25-001843.pdf

The Huntington National Bank, Petitioner Vs. Township Of Lansing Charter, Respondent · 25-001843-TT

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U.S. MAIL ADDRESS 

P.O. Box 2575, EAST LANSING, MI 48826-2575 

PHONE: (517) 484-8000 FAX: (517) 484-0041 

ALL OTHER SHIPPING 

LAW 

FIRM 

y 

P.C. 

2900 WEST ROAD, SUITE 400 

EAST LANSING, MI 48823-6386 

JEFFREY J. SOLES 

KATHERINE WOLF BROADDUS 

CRISTINA T. PATZELT 

KATHRYN R. CHURCH 

GORDON W. VANWIEREN, JR. (OF COUNSEL) 

MICHAEL D. GRESENS 

DANIEL R. MARTIN 

PHILIP G. CLARK 

MARY.JO D. BANASIK 

LISA L. SWEM (OF CouNsEL) 

CHRISTOPHER J. IAMARINO 

JENNIFER K. STARLIN 

PIOTR M. MATUSIAK 

CATHLEEN M. DooLeY 

ROY H. HENLEY (OF COUNSEL) 

RAYMOND M. DAViS 

TIMOTHY 

T. GARDNER, JR. 

JESSICA E. MCNAMARA 

KELLY 5. BowMAN 

BRADFORD W. SPRINGER (OF COUNSEL) 

MicHELE R. EADDY 

IAN F. KOFFLER 

RYAN J. MURRAY 

BRIAN D. BAA 

KIRK C. HERALD 

FREDRIC 

G. HEIDEMANN 

ERIN H. WALZ 

AUSTIN W. MUNROE 

RECEIVED 

ROBERT A. DIETZEL 

RYAN J. NICHOLSON 

MACKENZIE D. FLYNN 

MICHAEL D. GRESENS 

SEP 

1 

9 2025 

(517) 374-8838 

\ 

mgresens @thrunlaw.com 

September 15, 2025 

MICHIG 

Michigan Tax Tribunal 

AN TAX TRIBUNAL 

ATTN: Chief Clerk 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

The Huntington National Bank v Charter Township of Lansing 

MTT Docket No. 25-001843-TT 

Parcel No. 33-21-01-02-301-011 

Dear Chief Clerk: 

Enclosed for filing with the Michigan Tax Tribunal in the above-referenced matter please find an 

original and one (1) copy of the following: 

1. 

Respondent Charter Township of Lansing's Appearance and Notice of Appearance; 

A 

Respondent Charter Township of Lansing's Answer to Petition and Affirmative Defenses; and 

3. 

Proof of Service upon Petitioner’s counsel/representative and other interested parties. 

Please do not hesitate to contact me if you have any questions regarding this matter. 

Very truly yours, 

Mithael D. Gresens 

MDG/keh 

Enclosures 

cc: 

Michelle M. Silvey, Esq. 

Dr. Deyanira Nevarez Martinez, Secretary, Lansing School District 

Ms. Maggie Sanders, Supervisor, Charter Township of Lansing

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmaine.com 

ANSWER TO PETITION 

NOW COMES 

the Respondent, Charter Township of Lansing 

(the “Township” 

or 

“Respondent”), by and through its attorneys of record, and for its Answer to Petitioner The 

Huntington National Bank’s Petition, asserts the following: 

1. 

Respondent admits the allegations contained in Paragraph 

1 of the Petition.

- 

4. 

To the extent that Paragraph 4 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph 4 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 

4 of the Petition asserts legal conclusions and/or statements, 

Respondent neither admits nor denies the allegations in Paragraph 4 of Petitioner’s Petition, as no 

response is required. 

5. 

Respondent admits the allegations contained in Paragraph 5 of the Petition. 

6. 

Respondent admits the allegations contained in Paragraph 6 of the Petition. 

7. 

Respondent admits the allegations contained in Paragraph 7 of the Petition. 

8. 

Respondent admits the allegations contained in Paragraph 8 of the Petition. 

9. 

Respondent admits the allegations contained in Paragraph 9 of the Petition. 

10. 

To the extent that Paragraph 10 of the Petition asserts facts, Respondent neither 

admits nor denies the allegations contained in Paragraph 10 of the Petition, as it lacks knowledge 

or information sufficient to form a belief as to those allegations, and leaves Petitioner to its proofs. 

To the extent that Paragraph 

10 of the Petition asserts legal conclusions and/or statements, 

Respondent neither admits nor denies the allegations in Paragraph 10 of Petitioner’s Petition, as 

no response is required. 

11. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

11 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025

the relevant facts. To the extent that Paragraph 11 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 11 of Petitioner’s 

Petition, as no response is required. 

12. 

Respondent admits the allegations contained in Paragraph 12 of the Petition. 

13. 

Respondent admits the allegations contained in Paragraph 13 of the Petition. 

14. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

14 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 14 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 14 of Petitioner’s 

| 

Petition, as no response is required. 

/ 

15. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

15 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment

statements, Respondent neither admits nor denies the allegations in Paragraph 15 of Petitioners 

Petition, as no response is required. 

16. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16 of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16 of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16 of Petitioner’s 

Petition, as no response is required. 

a. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(a) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(a) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(a) of Petitioners

16(b) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(b) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(b) of Petitioners 

Petition, as no response is required. 

c. 

Respondent denies the allegations regarding the Petitioner’s assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(c) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been 

assigned by Respondent to Petitioner's property at issue, as evidenced by the Respondent’s 2025 

Property Records (assessment cards) for the parcel, prepared by the Respondent’s Assessing 

Department and which are attached hereto and incorporated herein by reference as Attachment 

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(c) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(c) of Petitioner's 

Petition, as no response is required. 

d. 

Respondent denies the allegations regarding the Petitioners assertions regarding 

the property’s fair market value, true cash value, and taxable value that are contained in Paragraph 

16(d) of Petitioner’s Petition for the reason that same are untrue. The valuations that have been

A, are proper, valid, accurate, consistent and in compliance with Michigan law, and supported by 

the relevant facts. To the extent that Paragraph 16(d) of the Petition asserts legal conclusions and/or 

statements, Respondent neither admits nor denies the allegations in Paragraph 16(d) of Petitioner’s 

Petition, as no response is required. 

WHEREFORE, Respondent Charter Township of Lansing respectfully requests that the 

Michigan Tax Tribunal enter an Order that: (A) AFFIRMS the taxable values, assessed values, 

true cash values, and state equalized values that are at issue with respect to the subject property, 

as determined by the Township's Assessor; (B) DISMISSES the Petitioners’ Petition; and (C) 

AWARDS Respondent Charter Township of Lansing its costs, including reasonable attorney fees, 

so wrongfully incurred in defending this action. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: September 15, 2025 

em 

= 

2] 

Michael D. Gresens (P52026) 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office phone: (517) 484-8000 

Fax: (517) 484-0041 

Mobile phone: (517) 290-7686 

mgresens @thrunlaw.com

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

Vv. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: meresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

AFFIRMATIVE DEFENSES TO PETITION 

NOW COMES 

the Respondent, Charter Township of Lansing 

(the “Township” 

or 

“Respondent™), by and through its attorneys of record, and for its Affirmative Defenses, states as 

follows: 

1. 

The Petitioner’s Petition fails to satisfactorily state any cause of action upon which

4. 

Some or all of Petitioner’s claims are barred by the applicable statute of limitations. 

5. 

Petitioner’s Petition does not comply with the pleading requirements of TTR 240 

and other rules and regulations related to matters before the Michigan Tax Tribunal. 

6. 

Petitioner failed to exhaust its administrative remedies prior to filing its Petition. 

7. 

Petitioner’s claims are moot. 

8. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against the Township and to support its claim for relief. 

9. 

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). 

10. 

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). 

11. 

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 the Township 

or its agents. 

12. 

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 the 

Township’s taxing unit for the year in question. 

13. 

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 fail to allege specific and sufficient facts to 

support its allegations that the property’s taxable value is improper. 

14. 

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.

16. 

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. 

17. 

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. 

18. 

The Township has properly 

and lawfully assessed Petitioner's property and 

established 

its taxable value 

in accordance with statutory and constitutional requirements. 

19. 

Petitioner has failed to pursue its appeal in a timely fashion. 

20. 

The Township reserves the right to amend its Affirmative Defenses to add new 

defenses, as the same become known to the Township in the course of investigation and/or 

discovery. 

WHEREFORE, Respondent Charter Township of Lansing respectfully requests that the 

Michigan Tax Tribunal enter an Order that: (A) AFFIRMS the taxable values, assessed values, 

true cash values, and state equalized values that are at issue with respect to the subject property, 

as determined by the Townships Assessor; (B) DISMISSES the Petitioner’s Petition; and (C) 

AWARDS Respondent Charter Township of Lansing its costs, including reasonable attorney fees, 

so wrongfully incurred in defending this action.

ATTACHMENT A

Printed 

on 

07/30/2028 

Parcel Number: 

33-21-01-02-301-011 

Jurisdiction: 

LANSING CHARTER TWF 

County: 

INGHAM 

Grantor 

Grantee 

Sale 

Sale 

‘Terms 

of 

Sale 

Price! 

Pate 

: 

INF REAL 

EST. 

BANK 

367,303. 

02/15/2001 

03-2FX*'S LENGTH 

{ 

Property Address 

1Class: COMMERCIAL-IMPROV | 

Building Permitis 

2017 

LAKE 

SING 

RD 

neo 

ANSING PUBLIC SCHOOL 

DIST 

Ounzr's Name/address 

T-G2E 

BANK 

h 

2025 

Est 

TCV 490,823 TCV/T#A: 

LANSING 

RD 

= 

1A 

5 

[+3 

= 

of o 

[9 

© 

© 

v3 

V 

= 

EY 

© 

Ist 

] © 

& 

|% 

£2 a 

N 

ok 

Hy 

"1 

|» 

.T 

PART 

OF Ni 

LANSING 

MT 

48912 

®i mproved 

Vacant 

Land Value Estimates 

for 

ANS 

l 

Public 

Factors 

* 

; 

Improvements 

Description 

frontage 

Depth 

front 

pth 

1 

DIS Haag 

| OFF LAKE LA 

37,026,000 

S§¢ 

Ft 

5.58 

200 

LOTATION 

vel Road 

i 

17524 

SqFt 

0.00000 

180 

] 

TON NAT'L BANK 

iPavesd 

Road 

1.25 Total Acres 

Total 

Est. 

Land Velus 

= 

PC 

BOX 

162334 

| 

1808 

OX 43218-2334 

Land Improvemsnt Cost Estimates 

Description 

Rate 

Size 

% 

Scod 

Cash value 

Description 

D/%/P: 

Asphalt 

Paving 

3.03 

18500 

44 

25,897 

- 

Total Estimated Land Improvements True Cash Values 

= 

28,397 

curb 

istreet Lights 

[Standard Urilicies 

Flvengss 

H 

{Underground Utils. 

ry 

z (=O 

Q " 

r 

4 

ow 

= wo 

[TN 

OF 

C/L 

OF 

#. 

1.25% 

2 

Commants/I 

2020 

ROLL 

- PARKING 

Topography of 

Site 

‘Wetland 

The Equal 

r. 

Copyright 

(c} 

1929 

~ 20C3 

Licensed To: 

Township 

of 

Lansing, 

County 

of Ingham, 

Michigan 

H 

iTleod 

Plzin 

Zand! 

Tribunal’ 

; 

Value, 

Othar 

Who 

when 

“hat 

143,200, 

{ 

EER 

147,300] 

i 

703,200] 

135, 800 

: 

; 

i 

103,300 

118,200 

351, 200] 

] 

i 

201,781C 

Tew 

Information 

herein deemed reliable 

but 

not guarantesd**~

Commercial /Industrial Building/Section 

1 of 

1 

Parcel Number: 

33-21-01-02-301-011 

Printed on 

07/30/2025 

Desc. 

of Bldg/Section: 

<<< 

Calculator Cost Computations 

>>>>> 

Calculator Occupancy: 

Banks 

- 

Branch 

Class: 

C 

Quality: 

Average 

~ 

Class: 

C 

Construction Cost 

Stories: 

1 

Story Height: 

12 

Perimeter: 

184 

Floor Area: 

1,851 

. 

Overall Building Height: 

12 

Gross Bldg Area: 

1,851 

IHigh 

{ 

[Above Ave. 

[X [ave. 

[ 

[Tow 

Stories Above Grd: 

1 

¥+ 

++ 

Calculator Cost Data 

++ 

+% 

Base Rate 

for Upper Floors 

= 236.16 

Average Sty Hght 

: 

12 

Quality: Average 

. 

A 

A 

Bsmnt Wall Hght 

Heat#1: 

Package Heating 

& Cooling 

100] 

{10} 

Heating system: 

Package Heating 

& Cooling 

Cost/SqgFt: 

29.27 

109% 

Heat#2: 

Package Heating 

& Cooling 

0¢ 

{Adjusted Square Foot Cost 

for Upper Floors 

= 265.43 

Depr. Table 

+2 

Ave. SqFt/Story: 

1851 

Effective Age 

: 

37 

Ave. 

Perimeter: 

184 

Total Floor Area: 

1,851 

Base Cost 

New of Upper Floors 

= 

491,311 

Physical Good: 

47 

Has Elevators: 

Func. 

3%Good 

: 

100 

Reproduction/Replacement Cost 

= 

491,311 

Economic $Good: 

100 

¥+* Basement Info **w 

Eff.Age:37 

 Phy.3%Good/Abnr.Phy./Func./Econ./Overall $Good: 

47 /100/100/100/47.0 

. 

of 

iat 

= 

1580 

J¥ear Built 

prea: 

Total 

Depreciated Cost 

230,916 

erimeter: 

Remodeled 

Type: Finished Basement 

<<<< 

Segregated Cost Computations 

C53» 

12}0verall Bldg 

Heat: 

Forced Air Furnace 

Costs taken from Segregated Cost Section 

5: 

Offices, 

Banks, 

Hospitals 

Height 

Cost 

# 

or 

Height Storys 

* Mezzanine Info 

* 

Item Desciption 

Col. 

Rate 

SqFt 

Adi. 

Adj. 

Cost 

Comments: 

Area 

#1: 

N 

Type #1: Office 

(No Rates) 

(39) Miscellaneous 

Area 

$2: 

Canopies 

& Marquees: 

Type 

B2: 

Office 

(No Rates) 

Steel Frame 

1 

Up 

43.35 

1190 

1.000 

1.000 

47,685 

* Sprinkler Info 

* 

Total Cost 

of Lump-Sum Items 

= 

47,685 

Area: 

Total Cost New 

= 

47,685 

Type: Average 

<<<<< Calculations 

too long. 

See Valuation printout 

for complete pricing. 

>>>>> 

(1) Excavation/Site Prep: 

{7} 

Interior: 

(11) 

Electric and Lighting: 

(39) 

Miscellaneous: 

(2) 

Foundation: 

[Footings 

(8) 

Plumbing: 

1100 

Steel 

Frame 

= 

Outlets: 

Fixtures: 

X Poured Conc 

i 

[Bzick/Stone] 

[Block 

Many 

Average 

Few 

Above Ave. 

Typical 

None 

|{X 

[Few 

X 

[Few 

. 

Average 

Average 

Total Fixtures 

Urinals 

Many 

Many 

(3) Frame: 

3-Piece Baths 

Rash Bowls 

Unfinished 

Unfinished 

2-Piece Baths 

Water Heaters 

i 

5 

x 

Typical 

Typical 

Shower Stalls 

Wash Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

Rigid Conduit 

Fluorescent 

(4) 

Floor Structure: 

Armored Cable 

Mercury 

{40} 

Exterior Wall: 

Non-Metalic 

Sodium Vapor 

. 

{57 

Sprinklers: 

Bus Duct 

Transformer 

[Thickness 

[psmos Insul. 

{13) 

Roof Structure: 

Slope=0 

{8) 

Floor Cover: 

(10) 

Heating and Cooling: 

X 

[Gas 

Coal 

Hand Fired 

0il 

Stoker 

Boiler 

(14) 

Roof Cover: 

{6} Ceilings 

bem: 

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 

33-21-01-02-301-011, 

Commercial/Industrial Building 

1 

Printed on 

07/30/2025 

3 remote 

Feller stations 

| 13 

Canopy 

25 

48 

1S Brk on Blk 

35 

over Craw Space 

18 

13 

bi 

19 

Sketch by Spex IVWindous™ 

ald Information herein deemed reliable but not guaranteed

07/30/2025 

Valuation Report 

09:02 

AM 

DB: 

Lansing Twp 2025 

33-21~01-02~301-011 

2025 Est. 

T.C.V. 

CITIZENS BANK 

Property Class: 

201 

2017 LAKE LANSING RD 

Map 

4: 

1-02E 

LANSING CHARTER TWP 

LANSING, 

MI 

48912 

Land Value Estimates 

for Land Table 02-00.02-00 

SEC 

2 OFF LK LANS 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

3Adj. 

Reason 

Value 

OFF LAKE LANS 

SEC2 

37,026.000 

sq 

Ft 

5,58 

200 

LOCATION 

206,431 

ROW 

17424 sqFt 

0.00000 

100 

[+] 

1.25 Total Acres 

Total 

Est. 

Land Value 

= 

206,431 

Land Improvement Cost Estimates 

Description 

Rate 

5ize 

% Good 

Cash value 

D/W/P: 

Asphalt Paving 

3.03 

19500 

44 

25,997 

Total Estimated Land Improvements True Cash Value 

= 

25,997 

Cost Estimates 

for Commercial/Industrial Building/Section: 

1 

Built 

1980 

Costs are taken from the Banks 

- Branch cost schedules. 

Lge 

Calculator Cost Computations 

>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story Height: 

12 

Perimeter: 

184 

Overall Building Height: 

12 

i 

Base Rate 

for Upper Floors 

= 236.16 

(10) 

Reating system: 

Package Heating 

& Cooling 

Cost/Sqgrt: 

29.27 

100% 

Adjusted Square 

Foot Cost 

for Upper Floors 

= 265.43 

Total 

Floor Area: 

1,851 

Base Cost 

New of Upper Floors 

= 

491,311 

Reproduction/Replacement Cost 

= 

491,311 

Eff .Rge:37 

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

/Overall $Good: 

47 /100/100/100/47.0 

Total Depreciated Cost 

= 

230,916 

E3234 

Segregated Cost Computations 

>>>» 

Costs taken from Segregated Cost Section 

5: 

Offices, 

Banks, 

Hospitals 

Cost 

ff 

or 

Height Storys 

Item Desciption 

Col. 

Rate 

SqFt 

Adj. 

Adj. 

Cost 

{39) 

Miscellaneous 

Canopies 

& Marquees: 

Steel 

Frame 

1 

Up 

13.35 

1100 

1.000 

1.000 

47, 685 

Total Cost 

of Lump~Sum Items 

= 

47,685 

Total Cost 

New 

= 

47,685 

Architectural Multiplier: 

1.00 

Reproduction/Replacenment Cost 

= 

47,685 

EEf.Age: 37 

Phy. $Good/Bbnr. 

Phy. /Func. /Econ, /Overall $Good: 

47 /100/100/100/47.0 

Total Depreciated Cost 

= 

22,412 

ECF 

(02-00 

201 

SEC 

2 COMMERCIAL) 

1.020 

=> TCV of Bldg: 

1 

= 

258,395 

Replacement Cost/Floor Area= 291.19 

Est. 

TCV/Floor Area= 139.60

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

APPEARANCE

APPEARANCE 

TO: 

Michigan Tax Tribunal 

ATTN: Chief Clerk 

Ottawa Building 

611 W. Ottawa 

th 

4" 

Floor 

Lansing, Michigan 48933 

PLEASE ENTER our Appearance as attorneys for Respondent Charter Township of 

Lansing in the above-entitled cause. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: September 15, 2025 

y: 

Michael D. Gresens (P52026) N 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Phone: (517) 374-8838 

Fax: (517) 484-0041 

mgresens @thrunlaw.com

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

1aine.com 

NOTICE OF APPEARANCE

NOTICE OF APPEARANCE 

TO: 

Michelle (Mikki) Silvey 

Alex Morse 

DUCHARME, MCMILLEN & ASSOCIATES, INC. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

PLEASE TAKE NOTICE that we have this day entered our Appearance on behalf of 

Respondent Charter Township of Lansing regarding the above-entitled matter. 

Respectfully Submitted, 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

Dated: September 15, 2025 

Michael D. Gresens (P52026) 

BUSINESS ADDRESS: 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Phone: (517) 374-8838 

Fax: (517) 484-0041 

mgresens@thrunlaw,.com

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

/ 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

v. 

Charter Township of Lansing, 

Respondent. 

THRUN LAW FIRM, P.C. 

Attorneys for Respondent Charter Township 

of Lansing 

BY: Michael D. Gresens (P52026) 

2900 West Road, Suite 400 

East Lansing, Michigan 48823 

Office Phone: (517) 374-8838 

email: mgresens @thrunlaw.com 

MTT Docket No. 

25-001843-TT 

Parcel No. 

33-21-01-02-301-011 

Michelle (Mikki) Silvey (P69494) 

Alex Morse 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Office Phone: (317) 689-6467 

Mobile Phone: (917) 488-7825 

email: msilvey @dmainc.com 

email: amorse @dmaine.com 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

ss 

COUNTY OF INGHAM 

) 

Katrina E. Hankamp, being first duly sworn, deposes and says that on the 15th day of 

September, 2025, she served a copy of the Respondent's Appearance and Notice of Appearance,

Michelle (Mikki) Silvey 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

Ms. Rosemary Anger 

Ingham County Equalization Director 

Courthouse, P.O. Box 319 

Mason, Michigan 48854 

Dr. Deyanira Nevarez Martinez, Board Secretary 

Lansing School District 

519 West Kalamazoo Street 

Lansing, Michigan 48933 

Ms. Maggie Sanders, Supervisor 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. Rachel Eubanks, State Treasurer 

Michigan Department of Treasury 

430 West Allegan Street, 1st Floor 

Lansing, Michigan 48922 

Ms. Barb Byrum 

Ingham County Clerk 

Courthouse 

341 S. Jefferson 

Mason, Michigan 48854 

Mr. John Wolenberg, Secretary 

Ingham Intermediate School District 

2630 W. Howell Road 

Mason, Michigan 48854 

Mr. Scott Cunningham, Township Assessor 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. Cortney Lightheart, Clerk 

Charter Township of Lansing 

3209 West Michigan Avenue 

Lansing, Michigan 48917 

Ms. LaShunda Thomas, Board Secretary 

Lansing Community College 

411 N. Grand Avenue 

Lansing, Michj 

n 48933 

Subscribed and sworn to before me 

in Ingham County, Michigan on 

September 15, 2025 

Carrie L. Watts, Notary Public

Hp rege HT 

Fy fy 1 

<4 

HRU

T) Tt IRL 

2900 WEST ROAD, SU

P.O. Box 257

EAST LANSING, MICHIGAN 

TO: 

Michigan Tax Tribu

ATTN: Chief Clerk

P.O. Box 30232 

Lansing, Michigan 

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