Answer to Petition & Affirmative Defenses 25-001880.pdf
Pure Tax And Immigration Services LLC, Petitioner Vs. City Of Dearborn, Respondent · 25-001880-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEMS MICHIGAN TAX TRIBUNAL PURE TAX IMMIGRATION SERVICES LLC, Petitioner, MTT Docket No. 24-001880 v CITY OF DEARBORN, Respondent. _____________________________________________________________________/ JOSHUA T. SHILLAIR (P72674) COLLIERS INTERNATIONAL Attorney for Petitioner 400 W. 4th Street, Ste. 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com JEREMY J. ROMER (P77287) GOPI P. PATEL (P77727) CITY OF DEARBORN Attorneys for Respondent 16901 Michigan Ave., Ste. 14 Dearborn, MI 48126 (313) 943-2035 (313) 943-2469 fax jromer@dearborn.gov gpatel@dearborn.gov _____________________________________________________________________/ RESPONDENT'S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES NOW COMES Respondent, City of Dearborn, by and through its attorneys, JEREMY J. ROMER and GOPI P. PATEL, and for its Answer to Petition states as follows: ANSWER TO THE PETITION 1. As to the allegations contained in Paragraph 1, this Respondent is without sufficient information or knowledge to form a belief as to the truth of the allegation stated therein and leaves Petitioner to his proofs. 2. As to the allegations contained in Paragraph 2, this Respondent admits the allegations contained therein.
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2 3. As to the allegations contained in Paragraph 3, this Respondent admits the allegations contained therein. 4. As to the allegations contained in Paragraph 4, this Respondent admits only that the subject property is classified as Commercial. As to the remaining allegations stated therein, this Respondent is without sufficient information or knowledge to form a belief as to its truth and leaves Petitioner to his proofs. 5. As to the allegations contained in Paragraph 5, this Respondent admits only that no Board of Review protest is required for a parcel classified as Commercial Real. 6. As to the allegations contained in Paragraph 6, this Respondent admits the allegations contained therein. 7. As to the allegations contained in Paragraph 7, this Respondent is without sufficient information or knowledge to form a belief as to the truth of the allegation stated therein and leaves Petitioner to his proofs. 8. As to the allegations contained in Paragraph 8, this Respondent admits the allegations contained therein. 9. As to the allegations contained in Paragraph 9, this Respondent admits the allegations contained therein. 10. As to the allegations contained in Paragraph 10, this Respondent denies each and every allegation contained therein for the reason that they are untrue. 11. As to the allegations contained in Paragraph 11, this Respondent is without sufficient information or knowledge to form a belief as to the truth of the allegation stated therein and leaves Petitioner to his proofs.
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3 12. As to the allegations contained in Paragraph 12, this Respondent is without sufficient information or knowledge to form a belief as to the truth of the allegation stated therein and leaves Petitioner to his proofs. 13. As to the allegations contained in Paragraph 13, this Respondent is without sufficient information or knowledge to form a belief as to the truth of the allegation stated therein and leaves Petitioner to his proofs. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss this Petition with prejudice, deny the legal and/or equitable relief requested, and order Petitioner to pay Respondent the costs and attorney fees so wrongfully sustained by the necessity of the defense. Respectfully submitted, Jeremy J. Romer ________________________ JEREMY J. ROMER Attorney for Respondent 16901 Michigan Ave., Ste. 14 Dearborn, MI 48126 (313) 943-2035 (313) 943-2069 fax jromer@dearborn.gov Dated: August 1, 2025
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4 AFFIRMATIVE DEFENSES For its further answer to Petition, and by way of its affirmative defenses, Respondent respectfully represents to this Honorable Tribunal as follows: 1. Petitioner lacks standing to bring this matter before the Michigan Tax Tribunal. 2. Petitioner has failed to allege specific and sufficient acts to set forth a cause of action against Respondent. 3. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, and application of wrong principles or illegality on the part of Respondent. 4. Petitioner has failed to allege that the mode and method of appraising its property failed to conform to the mode and method applied in the case of all other properties in the Respondent taxing unit. 5. Petitioner has failed to allege specific and sufficient facts to establish the true cash value of its property. 6. Petitioner has failed to file a petition which conforms to the requirements of TTR 240 and its subsections sufficient to apprise Respondent of the grounds of its Petition. 7. Petitioner has failed to show that any rate other than 50%, after equalization, was applied to the true cash value of Petitioner’s property as well as to the properties of all others to arrive at the respective equalized assessments appearing on Respondent’s assessment roll. 8. Petitioner failed in its appearance, if required, before the Board of Review to allege that the assessment is unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. 9. Petitioner, in essence, seeks by its 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.
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5 10. The property at issue is subject to taxation under the relevant provisions of the General Property Tax Act, and Respondent reserves the right to file a Motion for Summary Disposition on that issue upon close of discovery. 11. Respondent reserves the right to supplement this notice and assert any affirmative defenses and/or special defenses as additional information becomes known through the discovery process or otherwise. WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss this Petition with prejudice, deny the legal and/or equitable relief requested, and order Petitioner to pay Respondent the costs and attorney fees so wrongfully sustained by the necessity of the defense. Respectfully submitted, Jeremy J. Romer ________________________ JEREMY J. ROMER Attorney for Respondent 16901 Michigan Ave., Ste. 14 Dearborn, MI 48126 (313) 943-2035 (313) 943-2069 fax jromer@dearborn.gov Dated: August 1, 2025 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 August 1, 2025. BY: U.S. Mail Telefacsimile Hand Delivered Overnight courier Federal Express E-mail Signature: Jeremy J. Romer Jeremy J. Romer