Answer, Affirmative Defenses & POS - Gibson Dr LLC (ID 114565).pdf
Gibson Dr LLC, Petitioner Vs. City Of Warren, Respondent · 25-002158-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GIBSON DR LLC, MTT Docket No. 25-002158 Parcel ID Nos. 12-13-26-151-016 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ MICHIGAN TAX APPEAL STEVE JOHNSON Representative for Petitioner 436 N. Center St. Northville, Michigan 48167 (248) 392-4342 info@mitaxappeal.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ THE CITY’S RESPONSE TO PETITION Respondent, CITY OF WARREN (the “CITY”), by and through its attorneys, MARY MICHAELS, Acting City Attorney, and CANDICE M. MAYER, Assistant City Attorney, and in response to the Petition states as follows: 1. The CITY admits the allegation set forth in ¶ 1. 2. The CITY admits the allegation set forth in ¶ 2. 3. No response to ¶ 3 is necessary. 4. No response to ¶ 4 is necessary. 5. No response to ¶ 5 is necessary.
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6. The CITY denies the allegation set forth in ¶ 6, as the assessing records classify the property as “Industrial – Improved.” 7. No response to ¶ 7 is necessary. 8. No response to ¶ 8 is necessary. 9. No response to ¶ 9 is necessary. 10. The CITY admits the allegation set forth in ¶ 10, but in further clarifies that the correct zip code is “48089,” not 48069. 11. The CITY admits the allegation set forth in ¶ 11. 12. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegation set forth in ¶ 12 and therefore, leaves Petitioner to its proofs. 13. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegations set forth in ¶ 13 and therefore, leaves Petitioner to its proofs. 14. The CITY admits the allegation set forth in ¶ 14. 15. No response to ¶ 15 is necessary. 16. The CITY denies the allegation set forth in ¶ 16, as the True Cash Value for parcel no. 12-13-26-151-016 is $535,123. 17. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegation set forth in ¶ 17 and therefore, leaves Petitioner to its proofs. 18. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegations set forth in ¶ 18 and therefore, leaves Petitioner to its proofs.
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19. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegations set forth in ¶ 19 and therefore, leaves Petitioner to its proofs. 20. The CITY lacks sufficient knowledge or information to form a belief as to the truth of the allegations set forth in ¶ 20 and therefore, leaves Petitioner to its proofs. WHEREFORE, Respondent, CITY OF WARREN, requests the Tribunal deny the requested relief, dismiss the Petition with prejudice, and award costs incurred by having to defend against this matter. Respectfully submitted, ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Attorney for Respondent Dated: August 26, 2025 ID 114508 Candice M. Mayer
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GIBSON DR LLC, MTT Docket No. 25-002158 Parcel ID Nos. 12-13-26-151-016 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ MICHIGAN TAX APPEAL STEVE JOHNSON Representative for Petitioner 436 N. Center St. Northville, Michigan 48167 (248) 392-4342 info@mitaxappeal.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ AFFIRMATIVE DEFENSES Respondent, CITY OF WARREN (the “CITY”), by and through its attorneys, MARY MICHAELS, Acting City Attorney, and CANDICE MAYER, Assistant City Attorney, submit the following Affirmative Defenses: 1. Petitioner failed to state any facts that would warrant relief from the assessment. 2. This Petition is barred by laches and principles of equity. 3. Petitioner failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part
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of the CITY or its agents. 4. The CITY reserves the right to challenge the Petition, should taxes not be timely paid. 5. Petitioner 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 CITY’S taxing unit for the year in question. 6. Petitioner failed to plead facts and law establishing jurisdiction of the Tribunal. 7. Petitioner 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 failed to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 8. Petitioner, in essence, seeks by petition to challenge the process of county and state equalization to which it has no legal standing and cannot maintain as cause of action. 9. The CITY reserves the right to raise additional defenses as may become known during the course of these proceedings. Respectfully submitted, ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Attorney for Respondent Dated: August 26, 2025 ID 114508 Candice M. Mayer
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Candice M. Mayer STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GIBSON DR LLC, MTT Docket No. 25-002158 Parcel ID Nos. 12-13-26-151-016 Petitioner, -v- CITY OF WARREN, Respondent. ___________________________________/ MICHIGAN TAX APPEAL STEVE JOHNSON Representative for Petitioner 436 N. Center St. Northville, Michigan 48167 (248) 392-4342 info@mitaxappeal.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ PROOF OF SERVICE STATE OF MICHIGAN ) ) ss. COUNTY OF MACOMB ) On the date below, I sent via email a copy of Respondent, City of Warren’s, Response to Petition, Affirmative Defenses and Proof of Service to: Steve Johnson at info@mitaxappeal.com. I declare that the statements above are true to the best of my information, knowledge, and belief. ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Dated: August 26, 2025