Burnt Tree - Answer to Petition.pdf
Burnt Tree Apartments LLC Petitioner Vs. City Of East Lansing Respondent · 26-001601-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL BURNT TREE APARTMENTS, LLC, Petitioner, MTT Docket No. 26-001601 -vs- Parcel No. 33-20-01-01-301-009 CITY OF EAST LANSING, Respondent. DuCHARME, McMILLEN & ASSOCIATES, INC Michelle (Mikki) M. Silvey (P69494) Alex Moore Cameron Beckner Attorneys for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ROSATI, SCHULTZ JOPPICH & AMTSBUECHLER, P.C. Debra A. Walling (P37067) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331-3554 (248) 489-4100 dwalling@rsjalaw.com RESPONDENT’S ANSWER TO PETITION NOW COMES Respondent, CITY OF EAST LANSING, by and through its Attorneys, ROSATI SCHULTZ JOPPICH & AMTSBUECHLER PC, and for its Answer to Petitioner's Petition, states as follows: 1. As to Paragraph 1, Respondent admits the allegations contained therein. 2. As to Paragraph 2, Respondent admits the allegations contained therein. 3. As to Paragraph 3, Respondent admits the allegations contained therein. 4. As to Paragraph 4, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs.
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2 5. As to Paragraph 5, Respondent admits the allegations contained therein. 6. As to Paragraph 6, Respondent admits the allegations contained therein. 7. As to Paragraph 7, Respondent admits the allegations contained therein. 8. As to Paragraph 8, Respondent admits the allegations contained therein. 9. As to Paragraph 9, Respondent admits the allegations contained therein. 10. As to Paragraph 10, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs. 11. As to Paragraph 11, Respondent neither admits nor denies the allegations contained therein, lacking knowledge or information sufficient to form a belief as to the truth of the allegations and, therefore, leaves Petitioner to its proofs. 12. As to Paragraph 12, Respondent admits the allegations contained therein. 13. As to Paragraph 13, Respondent admits the allegations contained therein. 14. As to Paragraph 14, Respondent denies the allegations contained therein for the reason that the allegations are untrue. 15. As to Paragraph 15, Respondent denies the allegations contained therein for the reason that the allegations are untrue. Petitioner has merely stated the mathematical difference between Respondent’s properly certified values and Petitioner’s unsupported contention of value. 16. As to Paragraph 16, Respondent denies the allegations contained therein, including subparagraphs (a) through (d) for the reason that the allegations are untrue. WHEREFORE, Respondent, CITY OF EAST LANSING, 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.
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3 ROSATI SCHULTZ JOPPICH & AMTSBUECHLER, PC /s/ Debra A. Walling DEBRA A. WALLING (P37067) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331 (248) 489-4100 AFFIRMATIVE DEFENSES Respondent, CITY OF EAST LANSING, asserts the following affirmative defenses: 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. 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 Respondent or its agents. 3. 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. 4. Petitioner has failed to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. 5. Petitioner has failed to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and has also failed to allege specific and sufficient facts to support its allegations that the property's taxable value is improper. 6. Petitioner has failed to show that any factor other than 50% was applied to the true cash value of its property, as well as to the properties of all others, to arrive at the respective assessments appearing on the roll.
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4 7. 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 the Respondent's taxing unit. 8. 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. 9. If Petitioner appeared at the Board of Review, Petitioner failed in its appearance before the Board of Review to specifically allege: a. The equalized assessment of the property is more than 50% of its true cash value and that the taxable value is in violation of applicable statutory and constitutional limitations. b. The property is assessed in a discriminatory manner and that the assessment is a higher level of true cash value than the average level of assessment of all other property within the City of East Lansing, excepting this property and the assessment on other property which is also under appeal. c. The assessment and taxable value are unlawful and based upon the application of wrong principles and thereby operate as a constructive fraud upon the taxpayer. d. Sufficient evidence to enable the Board of Review to make a decision. The failure to raise such objections to the Respondent's Board of Review, if a Board of Review appearance was required, constitutes a failure to exhaust the administrative remedies provided for by the General Property Tax Act, constitutes a waiver of any such allegations contained in the Petition, and further amounts to a failure by the Petitioner to appear in protest to Respondent's Board of Review as required by the Tax Tribunal Act.
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5 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. Respondent objects to the extent Petitioner lacks standing to bring this Petition. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. ROSATI SCHULTZ JOPPICH & AMTSBUECHLER, PC /s/ Debra A. Walling DEBRA A. WALLING (P37067) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331 (248) 489-4100 Dated: October 2, 2026 PROOF OF SERVICE The undersigned certifies that the foregoing was served upon all parties to the above cause to each of the attorneys/parties of record herein at their respective addresses disclosed on the pleadings on October 2, 2026. BY: U.S. Mail Telefacsimile Hand Delivered Overnight courier Federal Express Other: Email Signature: /s/ Sheila Bodenbach