Blair Park Answer to Petitions and Affirmative Defenses and POS.pdf
Blair Park 2005, LLC, Petitioner Vs. City Of Jackson, Respondent · 25-003119-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL BLAIR PARK 2005, LLC, Petitioner, -vs- CITY OF JACKSON, Respondent. MOAHR Docket No. 25-003119 Parcel No. 8-191400000 ANSWER TO PETITION AND AFFIRMATIVE DEFENSES PETER ELLENSON (P47383) LAW OFFICE OF PETER ELLENSON PC Attorney for Petitioner 30500 Northwestern Highway, Ste 500 Farmington Hills, MI 48334 248/406-4443 peter@ellensonlaw.com JACKSON CITY ATTORNEY'S OFFICE BY: Matthew M. Hagerty (P66015) Mark M. Porterfield (P57917) Attorneys for Respondent 161 W. Michigan Avenue Jackson, MI 49201 (517) 788-4050 mhagerty@cityofjackson.org mporterfield@cityofjackson.org RESPONDENT CITY OF JACKSON'S ANSWER TO PETITION NOW COMES Respondent, City of Jackson, by and through its attorneys, the City Attorney’s Office, and for its Answer to Petitioner’s Petition, states as follows: 1. Respondent neither admits nor denies the allegation contained in Paragraph 1 of Petitioner’s Petition. 2. Respondent neither admits nor denies the allegation contained in Paragraph 2 of Petitioner’s Petition.
Page 2
10. 11. 12. 13. 14. 15. In response to Paragraph 3, Respondent states that the City of Jackson Assessing department assesses property taxes on the subject property which are collected by collected by the City of Jackson Treasurer. Respondent admits the allegation contained in Paragraph 4 of Petitioner’s Petition. Respondent admits the allegation contained in Paragraph 5 of Petitioner’s Petition. Respondent neither admits nor denies the allegations contained in Paragraph 6 of Petitioner’s Petition and leaves Petitioner to its strict proofs. Respondent admits the allegation contained in Paragraph 7 of Petitioner’s Petition. Respondent neither admits nor denies the allegations contained in Paragraph 8 of Petitioner’s Petition and leaves Petitioner to its strict proofs. Respondent neither admits nor denies the allegations contained in Paragraph 9 of Petitioner’s Petition and leaves Petitioner to its strict proofs. Respondent neither admits nor denies the allegations contained in Paragraph 10 of Petitioner’s Petition and leaves Petitioner to its strict proofs. Respondent admits the allegation contained in Paragraph 11 of Petitioner’s Petition. Respondent admits the allegation contained in Paragraph 12 of Petitioner’s Petition. Respondent denies the allegation contained in Paragraph 13 of Petitioner’s Petition. Respondent states that the allegations contained in paragraph 14 merely represent the conclusion of the pleader. Respondent states that the allegations contained in paragraph 15 merely represent the conclusion of the pleader and that Petitioner’s claims to a refund, interest and costs are denied as untrue.
Page 3
16. Respondent denies the allegation contained in Paragraph 16 of Petitioner’s Petition as untrue. 17. Respondent admits that the assessments for TY 2025 are currently under appeal in docket no. 25-001273 are neither admit nor deny the remaining allegations. WHEREFORE, Respondent requests this Honorable Tribunal dismiss Petitioner’s Petition in its entirety, that it assess actual costs and attorney fees against Petitioner for costs incurred in responding to the Petition, and further requests all other relief the Tribunal deems to be just and equitable. Respectfully submitted, 4 DATED: October 22, 2025 BY: Z = AN Office of the City Attorney City of Jackson, Michigan 161 W. Michigan Ave. Jackson, MI 49201 AFFIRMATIVE DEFENSES NOW COMES Respondent, City of Jackson, by and through its attorneys, the City Attorney’s Office, and states the following Affirmative Defenses alternatively and consecutively: 1. The subject property’s assessed, true cash, and taxable values are levied in accordance with the Michigan General Property Tax Act and Michigan Constitution. 2. The subject property is assessed in accordance with generally accepted assessing standards. B82 The subject property is assessed at no more than 50% of its true cash value.
Page 4
4.
Petitioner has failed to state a claim upon which relief can be granted.
5.
Respondent reserves the right
to amend
its affirmative defenses through the
conclusion of discovery.
Respectfully submitted,
DATED: October 22, 2025
BY:
pA
{
MATHEW M. HAGERTY
(R66015)
MARK M. PORTERFIE
57917)
Office of the C
fney
City of Jackson, Michigan
161 W. Michigan Ave.
Jackson, MI 49201
CERTIFICATE OF SERVICE
STATE OF MICHIGAN
)
) ss
COUNTY OF JACKSON
)
The undersigned certifies under penalty of perjury that on October 22, 2025 she served copies of
Respondent City of Jackson’s Answer to Petition and Affirmative Defenses upon the Petitioner
by first class mail with postage fully prepaid to the following address:
PETER ELLENSON
LAW OFFICE OF PETER ELLENSON PC
30500 Northwestern Highway, Ste 500
Farmington Hills, MI 48334
DATED:
October 22, 2025
Rott tattobtctl
ROBERTA HUBBELL