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MTT Conrad Group. Ans.POS.pdf

Conrad Group LLC Petitioner Vs. City Of St. Clair Shores Respondent · 26-000468-TT

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Page 1

LAW OFFICES 

IHRIE O'BRIEN ALBRIGHT 

PERAKIS 

24055 JEFFERSON AVE 

ST. CLAIR SHORES, 

MI 48080 

., SUITE 2000 

TELEPHONE (586) 778-7778 

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

CONRAD GROUP LLC, 

Petitioner, 

MTT Docket No. 26-00468 

v. 

CITY OF ST. CLAIR SHORES, 

Respondent. 

/ 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

Laura M. Hallahan (P42101) 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com 

IHRIE O’BRIEN ALBRIGHT PERAKIS 

Attorney for Respondent 

By: Matthew D. Haugh, P87473 

24055 Jefferson Avenue, Suite 2000 

St. Clair Shores, MI 

48080 

(586) 778-7778 

office@ihrieobrienlaw.com 

/ 

ANSWER TO PETITION 

NOW COMES Respondent, CITY OF ST. CLAIR SHORES, a Michigan municipal 

corporation, through its attorneys, IHRIE O’BRIEN ALBRIGHT PERAKIS, by Matthew D. 

Haugh, and in response to the instant petition, states as follows: 

1. 

In response to paragraph 1, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as

Page 2

LAW OFFICES 

IHRIE O'BRIEN 

ALBRIGHT PERAKIS 

ST. CLAIR SHORES, 

MI 48080 

., SUITE 2000 

24055 JEFFERSON AVE 

TELEPHONE (586) 778-7778 

10. 

11. 

to the truth of the matter asserted. 

No response required 

In response to paragraph 3, Respondent admits the allegation contained therein. 

In response to paragraph 4, Respondent admits the allegations contained therein. 

In response to paragraph 5, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as 

to the truth of the matter asserted. 

In response to paragraph 6, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as 

to the truth of the matter asserted. 

In response to paragraph 7, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as 

to the truth of the matter asserted. 

In response to paragraph 8, Respondent admits the allegation contained therein. 

In response to paragraph 9, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as 

to the truth of the matter asserted. 

In response to paragraph 10, Respondent neither admits nor denies the allegations 

contained therein as it lacks sufficient information to form a reasonable belief as 

to the truth of the matter asserted. 

In response to paragraph 11, Respondent denies the allegations contained therein. 

(a) 

In response to subparagraph a, Respondent denies the allegation contained

Page 3

LAW OFFICES 

IHRIE O’BRIEN ALBRIGHT 

PERAKIS 

ST. CLAIR SHORES, 

MI 48080 

., SUITE 2000 

24055 JEFFERSON AVE 

TELEPHONE (586) 778-7778 

therein. 

(b) 

In response to subparagraph b, Respondent denies the allegation contained 

therein. 

(c) 

In response to subparagraph c, Respondent denies the allegation contained 

therein. 

(d) 

In response to subparagraph d, Respondent denies the allegation contained 

therein. 

WHEREFORE, Respondent, CITY OF ST. CLAIR SHORES, respectfully 

requests that this Honorable Tribunal dismiss the instant petition and uphold the determination of 

Respondent’s Assessor’s Office or, in the alternative, increase the taxable value based on 

evidence to be revealed during these proceedings. 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, CITY OF ST. CLAIR SHORES, a Michigan municipal 

corporation, through its attorneys, IHRIE O'BRIEN ALBRIGHT PERAKIS, by Matthew D. 

Haugh, and in support of its affirmative defenses, states as follows: 

L 

2 

Lack of Jurisdiction. 

Respondent’s assessment was valid. 

Petitioner failed to comply with Tax Tribunal’s rules of practice and procedure 

governing the content of a petition filed with the Tax Tribunal. 

Failure to state a claim upon which relief can be granted. 

Respondent reserves the right to file additional defenses as information becomes

Page 4

LAW OFFICES 

IHRIE O'BRIEN 

ALBRIGHT 

PERAKIS 

ST. CLAIR SHORES, 

MI 48080 

., SUITE 2000 

24055 JEFFERSON AVE 

TELEPHONE (586) 778-7778 

known during discovery or as justice so requires. 

WHEREFORE, Respondent, CITY OF ST. CLAIR SHORES, respectfully requests that 

this Honorable Tribunal dismiss the instant petition and uphold the determination of 

Respondent’s Assessor’s Office or, in the alternative, increase the taxable value based on 

evidence to be revealed during these proceedings. 

Respectfully submitted, 

IHRIE O'BRIEN ALBRIGHT PERAKIS 

Attorney for Respondent 

By:/s/ Matthew D. Haugh 

Matthew D. Haugh, P87473 

24055 Jefferson Ave., Suite 2000 

St. Clair Shores, MI 48080 

(586) 778-7778 

Dated: July 31. 2026 

PROOF OF SERVICE 

DAWN M. McNEILLY, hereby states that on the 3 day of August 2026, 

I served a copy 

of the Answer to Petition along with this Proof of Service by placing same in an envelope 

addressed to attorney Laura M. Hallahan at 1750 S. Telegraph Road, Suite 202, Bloomfield Hills, 

MI 48302 and placing said envelope in the United States Mail, with postage fully prepaid thereon. 

I certify that the same 

is true to the best of my knowledge, information, and belief. 

Dawn M. McNeilly 

) 

IHRIE O’BRIEN ALBRIG 

ERAKIS

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