25-002068.pdf
Texas Roadhouse Holdings LLC, Petitioner V Township Of Fruitport, Respondent · 25-002068-TT
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING RECEIVED JUL 112025 MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-002068 Section 1: Respondent’s Contact Information First Name: ML: Last Name/Company Name/Unit of Government: Fruitport Charter Township Home Address (No., Street, P.O. Box or Rural Route): County: 5865 Airline Road Muskegon City or Town: State: ZIP Code: Fruitport MI (49415 Fax Number: Telephone Number: (231) 865-3151 E-mail Address (do not enter unless you want MTT to send all correspondence via email): horized Representative’s Contact Information } Section 2: Respondent’s Attorney/Aut First Name: M.L: Last Name: Bradley J. Fisher Firm Name (if any): SCHOLTEN FANT Address (No., Street, P.O. Box or Rural Route): 100 N. Third Street, PO Box 454 Clty or Town: State: ZIP Code: Grand Haven MI 149417 Fax Number: Telephone Number: (616) 842-3030 (616) 846-6621 bfisher@scholtenfant.com E-mail Address (do not enter unless you want MTT to send all correspondence via email}: Section 3: Subject Property Information Oa Yes [14 No Does the subject property have a Principal Residence Exemption of 50% or more? [i] No Not Applicable OJ Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Explain Your Answer to this Appeal 1. The appropriate methods of assessing the Subject Property were used and that method conforms to the methods used to assess similarly situated property in the State. 2 Petitioner has failed to state a claim upon which relief can be granted. 3. Petitioner may not be a proper party-in-interest. 4 5 6 Petitioner may not have standing to appeal. The Tribunal may lack subject matter jurisdiction over this appeal. 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 underpaid, such that Petitioner is precluded from appealing its property values, and such that Respondent should be awarded damages. 7. Respondent reserves the right to add additional affirmative defenses as they become known to it through discovery in this matter. WHEREFORE, Respondent requests that the Tribunal affirm the 2025 assessed and taxable values as determined by Respondent, dismiss the Petition, and award Respondent costs, attorney fees and any other relief that the Tribunal determines is fair, just and equitable. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? O ves [no . . Commercial property, not applicable If yes, check which BOR Petitioner attended: [ ] March [] July [] December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes [No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes |] No If yes, cite the Board's authority, Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mn] Yes No if yes, explain is Petitioner appealing from a State Tax Commission Order? 0 Yes No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 15
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [] Yes [No If Yes, check which BOR Petitioner attended: [] March [] July [J December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? O Yes O No If Yes, check which BOR Petitioner attended: O March O July O December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 61-15-122-100-0009-52 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 684,800 Current Taxable Value as established by the BOR: 684,800 What do you believe is the fair market value (also known as True Cash Value)? 1,369,600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 684,800 If you believe the Ta i differs from your contention of Assessed Value, enter your contention of Taxable Value. N.
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Scholten Fant: Attorneys 100 North Third Street P.O. Box 454 Grand Haven, MI 49417 GRAND RAPIDS MI SERQCENL 2025 PM 3 MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, Michigan 48909