Respondent Answer 26-000967.pdf

Spring Valley Industries, LLC Petitioner Vs. Township Of Delhi Charter Respondent · 26-000967-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

SPRING VALLEY INDUSTRIES, LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MIT Docket No. _26_-o_o_o9_67 __ 

_ 

DELHI CHARTER TOWNSHIP 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

~Admit _Deny. If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

(If more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

2. 

~Admit __ Deny. If denied, the property identified on the Entire Tribunal 

Property Tax Petition is~ real_ personal. 

3. 

_Admit _Deny. If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): N/A 

4. 

_Admit _Deny. If denied, identify the parcel or parcels of personal property 

5. 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): N/A 

_Admit _Deny. 

N/A 

a. If denied, state when the personal property statements were filed, if at all: 

b. On what date did the March Board of Review commence: 

6. 

~Admit _Deny. If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, Ml48933 · 517-335-9760 

PO BOX 30232, LANSING, Ml48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Ml48906

MTT Docket No. 26-000967 

Page 2 of4 

7. 

_Admit _Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

N/A 

8. 

_Admit _Deny _Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

~:~e if necessary): 

9. 

_Admit _Deny _Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

10. 

~Admit _Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

11 . 

~Admit _Deny. If denied, what is the applicable local governmental unit: 

12. 

_Admit _Deny ~Neither Admit Nor Deny. If denied, Jist the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary}: 

Respondent Jacks sufficient knowledge or information on which to form a belief 

as to the truth of the allegation. 

13. 

If the property's taxable value is at issue, was there an addition or Joss for 

purposes of establishing the property's taxable value for the tax year or years at 

issue? ~Yes_No.

MTT Docket No. _26_-o_o_o9_67 __ 

_ 

Page 3 of4 

14. 

~Admit _Deny _Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

_Admit _Deny _Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

f!e if necessary): 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

29,571,400 

14,785,700 

12,087,975 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

26,571,400 

14,785,700 

12,087,975 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

9,871,400 

4,935,700 

2,237,975

MTT Docket No. 26-000967-TT 

Page 4 of4 

19. 

_Admit xx Deny _Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Petitioner's request for relief is unsupported and without merit. 

20. 

_Admit xx Deny _Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Petitioner has failed to state a claim upon which relief can be granted as Petitioner 

failed to provide initial disclosures to support its assertions of property values. -

see attached Supplemental Answer and Affirmative Defenses. 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Petitioner has burden of proof to prove its valuation contentions. Notwithstanding, 

see attached property record cards and valuation reports and Supplemental 

Answer and Affirmative Defenses. 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

See attached Supplemental Answer and Affirmative Defenses. 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

David M. Revore, P68929 

Email Address: davidrevore@mcgintylaw.com 

Mailing Address: 

3410 B. Chase Way, ablite eOO, Lansing, MI46Q11

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATNE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

_______________________________ ./ 

SPRING VALLEY INDUSTRIES, LLC, 

Petitioner, 

v 

CHARTER TOWNSHIP OF DELHI, 

Respondent. 

------------------------------~/ 

SARAH R BELLOLI 

RYAN,LLC 

Representative for Petitioner 

101 West Big Beaver, Suite 945 

Troy, MI 48084 

(313) 230-0104 

Sarah.belloli@rvan.com 

------------------------------~/ 

MOAHR Docket No.: 26-000967 

Tax Parcel No.: 33-25-05-24-100-022 

DAVID M. REV ORE (P68929) 

MCGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorney for Respondent 

3410 Bell Chase Way, Suite 600 

Lansing, MI 48911 

(517) 351-0280 

davidrevore@mcgintylaw.com 

SUPPLEMENTAL ANSWER 

NOW COMES Respondent, CHARTER TOWNSHIP OF DELHI, by and through its 

attorneys, MCGINTY, HITCH, PERSON, ANDERSON & REV ORE, P .C., David M. Revore, and 

states that it may rely on one or all of the following Affirmative Defenses: 

1. 

Upon information and belief, the appropriate methods of assessing the Subject 

Property were used, and those methods conform to the methods used to assess similarly situated 

property in the State.

AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to state a claim upon which relief can be granted as Petitioner 

failed to provide initial disclosures to support its assertion of property values. MCR 

2.116(C)(5) and (8). 

2. 

The Petition provides no factual basis to determine that the assessment is incorrect. 

3. 

The Petitioner provides no factual basis to support the claim for different values. 

4. 

The Petition establishes no factual basis for relief. 

5. 

Petitioner may not be a proper party-in-interest. MCR 2.116(C)(5) and (8). 

6. 

Respondent reserves the right to add additional affirmative defenses as they become 

known to it through discovery in this matter. 

WHEREFORE, Respondent respectfully requests that the Tribunal deny all relief 

requested by Petitioner and affirm the 2026 assessed and taxable values as determined by 

Respondent, dismiss the Petition, and award Respondent its costs and attorney fees, and any other 

relief that the Tribunal determines is fair, just, and equitable. 

Dated: July 24, 2026 

Respectfully submitted, 

by: ________ ~--------------

David M. Revore (P68929) 

Attorney for Respondent 

2

Parcel Number: 

33-25-05-24-100-022 

Jurisdiction: 

DELHI CHARTER TOWNSHIP 

County: INGHAM 

Printed on 

07/17/2026 

::ran tor 

Grantee 

Sale 

Sale 

In st. 

Terms of Sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& Page 

By 

Trans. 

DELHI CHARTER TOWNSHIP -

I SPRING VALLEY INDUSTRIES, 

1,200,000 01/27/2020 WD 

03-ARM'S LENGTH 

2020-003797 

DEED 

100.0 

Property Address 

Class: COMMERCIAL-IMPRovq zoning: IP (*) Building Permit(s) 

Date 

Number 

Status 

1961 HOLLOWAY DRIVE 

School: HOLT PUBLIC SCHOOLS 

MECHANICAL 

08/15/2022 

PM22-526 

COMPLETED 

P.R.E. 

0% 

ELECTRICAL 

06/08/2022 

PE22-291 

COMPLETED 

Owner's Name/Address 

MAP #: 24-01-04 

SIGN 

07/21/2021 

PS21-012 

COMPLETED 

SPRING VALLEY INDUSTRIES, LLC 

2026 Est TCV 29,571,332 TCV/TFA: 166 . 0 SESC WAIVER 

06/09/2021 

PSESCW21-003 

COMPLETED 

C/O ALTUS GROUP 

PO BOX 92129 

X Improved J 

!Vacant 

Land Value Estimates for Land Table C&I l.SEC 24 IND & COM 

SOUTHLAKE TX 76092 

Public 

* Factors * 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. Reason 

Value 

Taxpayer's Name/Address 

Dirt Road 

703.89 

0.00 1.0000 0.0000 

0 

100* 

0 

Gravel Road 

Rate Table FAIR LOC 

979142 SqFt 

1.50000 

100 

1,468,713 

SPRING VALLEY INDUSTRIES, LLC 

Rate Table LOW WET 

14026 SqFt 

0.03000 

100 

421 

C/O ALTUS GROUP 

X Paved Road 

PO BOX 92129 

Storm Sewer 

* denotes lines that do not contribute to the total acreage calculation. 

SOUTHLAKE TX 76092 

Sidewalk 

704 Actual Front Feet, 22.80 Total Acres 

Total Est. Land Value = 

1,469,133 

Water 

Sewer 

Tax Description 

X Electric 

Land Improvement Cost Estimates 

PART OF THE N 1/2 SEC 24 T3N R2W 

COM AT 

X Gas 

Description 

Rate 

Size % Good 

Cash Value 

N 1/4 COR OF SEC 24 -

N89D52'1l"E ALNG N 

Curb 

Unit in Place Item(s) 

LN OF NE 1/4 SEC 24 101.21 FT TOW LN 

Street Lights 

Description 

Rate 

Size % Good 

Cash Value 

EXTND OF HOLLOWAY DR -

SOOD07'49"E ALNG 

X Standard Utilities 

LITE/SIGN POLE LN FT 

65.00 

384 

95 

23,712 

SD EXTND W LN 100 FT TO POB -

S00D07'49"E 

Underground Utils. 

Commercial Local Cost Land Improvements 

ALNG SD W LN 683.90 FT- W 640.78 FT-

Description 

Rate 

Size % Good Arch Mult 

cash Value 

SOOD01'09"E 44 FT- N89D57'19"W 672.42 FT 

Topography of 

SODIUM LIGHT FIXTURE 

1,000.00 

20 

89 

100 

17,800 

Site 

ASPHALT >7,000 SF 

1. 69 

132919 

89 

100 

199,923 

-

NOOD22'44"W 777.64 FT -

S89D58'38"E 

1215.59 FT PLL WITH N LN OF NW 1/4 SEC 24 

Level 

CONCRETE >3,500 SF 

3.16 

88348 

89 

100 

248,470 

TON-S 1/4 LN -

N89D52'll"E 51.06 FT PLL 

Rolling 

TRUCKWELL 

8.25 

15 

89 

100 

110 

WITH N LN OF NE 1/4 SEC 24 -

S45D07'49"E 

Low 

Total Estimated Land Improvements True Cash Value = 

490,015 

70.71 FT ALNG CLEAR VISION R/W LN 70.71 

High 

FT TO POB 22.80 A 

Landscaped 

Comments/Influences 

Swamp 

Work Description for Permit PM22-526, Issued 08/15/2022: INSTALL DRY SYSTEM IN 

Wooded 

TRASH COMPACTOR WITH 1 SPRINKLER HEAD 

PARCEL 24-100-019 DIVIDED INTO 24-100-022 

Pond 

Work Description for Permit PE22-291, Issued 06/08/2022: FIRE ALARM -

INSTALL 

& -023 FOR 2020 ROLL. 

Waterfront 

CONTROL VALVE 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board of Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

other 

Value 

Who 

When 

What 

2026 

734,600 

14,051,100 

14,785,700 

2,087,975( 

ET 

04/08/2021 INSPECTED 

2025 

734,600 

11,822,900 

12,557,500 

1, 770, 181C 

The Equalizer. 

Copyright (C) 1999 -

2009. 

Licensed To: Township of Delhi Charter, 

2024 

734,600 

11,157,500 

11,892,100 

1,416,277( 

County of Ing_ham, __ Michigan 

2023 

734,600 

10,825,700 

11,560,300 

0,872,645< 

-

---

-- -

-

-

---

--

-

!-.--

--- --

-

-

*** Information herein deemed reliable but not guaranteed***

Commercial/Industrial Building/Section 1 of 1 

Parcel Number: 

33-25-05-24-100-022 

Printed on 

07/17/2026 

Desc. of Bldg/Section: 

<<<<< 

Calculator Cost Computations 

>>>>> 

Calculator Occupancy: Warehouses - Mega (Storage/Distribution) 

Class: c 

Quality: Good 

Class: c 

Construction Cost 

Stories: 1 

Story Height: 36 

Perimeter: 2003 

Floor Area: 178,096 

Overall Building Height: 36 

Gross Bldg Area: 178,096 

!High 1 X lAbove Ave. I lAve. 1 

1 Low 

Stories Above Grd: 1 

** 

** 

Calculator Cost Data 

** 

** 

Base Rate for Upper Floors= 102.79 

Average Sty Hght : 36 

Quality: Good 

Mezzanine 1 Storage 

Base Rate= 40.75 

Bsmnt Wall Hght 

Heat#1: Space Heaters, Gas with Fan 

93% 

Heat#2: Package Heating & Cooling 

7% 

(10) Heating system: Space Heaters, Gas with Fan 

Cost/SqFt: 

6.84 

93% 

Depr. Table 

; 2·. 25% 

Ave. SqFt/Story: 178096 

(10) Heating system: Package Heating & Cooling 

Cost/SqFt: 26.42 

7% 

Effective Age 

; 5 

Ave. Perimeter: 2003 

Combined Heating System adjustment: 

8.21 

100% 

Physical %Good: 89 

Has Elevators: 

Adjusted Square Foot Cost for Upper Floors ; 111.00 

Func. %Good 

; 100 

Economic %Good: 100 

*** Basement Info *** 

Total Floor Area: 178,096 

Base Cost New of Upper Floors; 19,768,768 

2020 Year Built 

Area: 

Mezzanine 1 Area: 8,944 

Base Cost New of Mezzanine = 

364,468 

Remodeled 

Perimeter: 

Type: 

178,096 Sq.Ft. of Sprinklers @ 3.01, 

Cost New = 

536,069 

36 Overall Bldg 

Heat: Hot Water, Radiant Floor 

Height 

Reproduction/Replacement Cost; 20,669,305 

* Mezzanine Info * 

Eff.Age:5 

Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 89 /100/100/100/89.0 

Comments: 

Area #1: 8944 

Total Depreciated Cost= 18,395,681 

Type #1: Good Storage 

(No Rates) 

Area #2: 

Unit in Place Items 

Rate Quantity Arch 

%Good 

Depr.Cost 

Type #2: 

/CI8/INS/UREB/4 

14.35 

9850 1. 00 

81 

114,491 

/CI8/INS/UREB/8 

20.90 

1665 1. 00 

81 

28,187 

* Sprinkler Info * 

/CI8/INS/UREB/8 

20.90 

1665 1.00 

81 

28,187 

Area: 178096 

/CI8/PLUCD/16 SF/4 

197.00 

8 1.00 

81 

1,277 

Type: Average 

<<<<< Calculations too long. 

See Valuation printout for complete pricing. >>>>> 

(1) Excavation/Site Prep: 

(7) Interior: 

(11) Electric and Lighting: 

(39) Miscellaneous: 

X Site Prep 

X Frame, Offices Buildings, Class C,D,S X Typical, Office Buildings Class c 

(2) Foundation: 

1 

!Footings 

(8) Plumbing: 

Outlets: 

Fixtures: 

X 1 

Poured Cone ·I jBrick/StoneJ I Block 

Many 

J _!Average l 

rew 

Above Ave. 

Typical 

None 

Few 

Few 

X Class D, Siding or Stucco 

Average 

Average 

Total Fixtures 

Urinals 

Many 

Many 

(3) Frame: 

3-Piece Baths 

Wash Bowls 

Unfinished 

Unfinished 

X Wood, Mill Type (heavy timber) 

Con~ 

2-Piece Baths 

Water Heaters 

X Typical 

X Typical 

Shower Stalls 

Wash Fountains 

Toilets 

Water Softeners 

Flex Conduit 

Incandescent 

Rigid Conduit 

Fluorescent 

(4) Floor Structure: 

X Typical, Office Buildings 

Armored Cable 

Mercury 

(40) Exterior Wall: 

X Concrete, On Ground 

Non-Metalic 

Sodium Vapor 

X Wood Joists and Sheathing 

(9) Sprinklers: 

Bus Duct 

Transformer 

4 !Thickness I X IBsmnt Insul. 

(13) Roof Structure: 

Slope 0 

X Wood Siding 

(5) Floor Cover: 

X Wood Joists, Wood or Composition 

X Carpet and Pad 

X Vinyl Composition Tile 

(10) Heating and Cooling: 

X ~~as I I 

coal 

I 

wand Fired 

Oil 

stoker 

Boiler 

(14) Roof Cover: 

(6) Ceiling: 

X Composition Shingles, to 235# 

X Gypsum Board, Taped and Painted 

X Package Heating/Cooling, Short Ducts 

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 33-25-05-24-100-022, Commercial/Industrial Building l 

Printed on 

07/17/2026 

*** Information herein deemed reliable but not guaranteed*** 

Parcel Number: 

33-25-05-24-100-022, 

Commercial/Industrial Building 

1 

Printed on 

07/17/2026 

*** Information herein deemed reliable but not guaranteed***

07/17/2026 

01:16 PM 

Valuation Report 

33-25-05-24-100-022 

Property Class: 201 

Map #: 24-01-04 

2026 Est. T.C.V. 

SPRING VALLEY INDUSTRIES, LLC 

1961 HOLLOWAY DRIVE 

DELHI CHARTER TOWNSHIP 

HOLT, MI 48842 

Land Value Estimates for Land Table C&I 1.SEC 24 IND & COM 

* Factors * 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj . Reason 

703.89 

0.00 1.0000 0.0000 

0 

100* 

Rate Table FAIR LOC 

979142 SqFt 

1.50000 

100 

Rate Table LOW WET 

14026 SqFt 

0.03000 

100 

Value 

0 

1,468,713 

421 

* denotes lines that do not contribute to the total acreage calculation. 

704 Actual Front Feet, 22.80 Total Acres 

Total Est. Land Value= 

1,469,133 

Land Improvement Cost Estimates 

Description 

Rate 

Size % Good 

Unit in Place Item(s) 

Description 

Rate 

Size % Good 

LITE/SIGN POLE LN FT 

65.00 

384 

95 

Commercial Local Cost Land Improvements 

Description 

Rate 

Size % Good Arch Mult 

SODIUM LIGHT FIXTURE 

1,000.00 

20 

89 

100 

ASPHALT >7,000 SF 

1. 69 

132919 

89 

100 

CONCRETE >3,500 SF 

3.16 

88348 

89 

100 

TRUCKWELL 

8.25 

15 

89 

100 

Total Estimated Land Improvements True Cash Value 

Cost Estimates for Commercial/Industrial Building/Section: 

1 

Cash Value 

Cash Value 

23, 712 

Cash Value 

17,800 

199,923 

248,470 

110 

490,015 

Built 2020 

Costs are taken from the Warehouses -Mega (Storage/Distribution) cost schedules . 

<<<<< 

Calculator Cost Computations 

>>>>> 

Class: C 

Quality: Good 

Stories: 1 

Story Height: 36 

Perimeter: 2003 

Overall Building Height: 36 

Base Rate for Upper Floors= 102.79 

Mezzanine 1 Storage 

Base Rate= 40.75 

(10) Heating system: Space Heaters, Gas with Fan 

Cost/SqFt: 

6.84 

(10) Heating system: Package Heating & Cooling 

Cost/SqFt: 26 . 42 

Adjusted Square Foot Cost 

Total Floor Area: 178,096 

Mezzanine 1 Area: 8,944 

Combined Heating System adjustment: 

for Upper Floors = 111.00 

Base Cost New of Upper Floors 

Base Cost New of Mezzanine 

178,096 Sq.Ft. of Sprinklers @ 3.01, 

Cost New= 

536,069 

93% 

7% 

8.21 

100% 

19,768,768 

364,468 

Eff.Age:S 

Reproduction/Replacement Cost= 20,669,305 

Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 89 /100/100/100/89.0 

Unit in Place Items 

/CI8/INS/UREB/4 

/CI8/INS/UREB/8 

/CI8/INS/UREB/8 

/CI8/PLUCD/16 SF/4 

/CI8/PLUR/C00/200000 

/C!8/PLUR/FRE/5000 

/CI8/PLUR/FRE/5000 

/CI8/INS/UREB/4 

/CIB/PLUR/C00/5000 

/CI2/VAU/RECSA 

/CIMS/DOC/ADLA 

/CI3/ELE/GEN/1500H 

Rate 

14.35 

20.90 

20.90 

197.00 

1. 56 

3.34 

3.34 

14.35 

2.36 

115.50 

12650.00 

2550.00 

Total Depreciated Cost 

Quantity Arch 

%Good 

9850 1. 00 

81 

1665 1.00 

81 

1665 1. 00 

81 

8 1. 00 

81 

238000 1.00 

81 

11475 1. 00 

81 

11475 1. 00 

81 

816 1. 00 

81 

3168 1. 00 

81 

15480 1. 00 

81 

14 1.00 

81 

340 1. 00 

81 

18,395,681 

Depr.Cost 

114, 491 

28,187 

28,187 

1,277 

300,737 

31,044 

31,044 

9,485 

6, 056 

1,448,231 

143,451 

702,270 

ECF (COM- WAREHOUSE-MIXED USE W/OFFC- RETAIL)l.300 => TCV of Bldg: 

1 

27,612,184 

Replacement Cost/Floor Area= 135.78 

Est. TCV/F1oor Area= 155.04 

DB: 

Delhitwp2026

07/17/2026 

01:16 PM 

Parcel Number: 33-25-05-24-100-022 

Valuation Report 

Total Estimated True Cash Value of Commercial/Industrial Buildings 

2026 Est. T.C.V. 33-25-05-24-100-022 

Page: 2 

27,612,184 

29,571,332 

Est. TCV/Total Floor Area= 166.04, Most recent sale 01/27/2020 for 1,200,000 

2025 Assessed 

MBOR 

S.E.V. 

Base for Cap 

IRM 

12,557,500 

12,557,500 

12,557,500 

11,770,181 

2.70 

2026 

New 

Eq. Adjustment 

Loss 

Additions 

Tax Adjustment 

0 

2,228,200 

0 

0 

317,794 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<-

14,785,700 

14,785,700 

14,785,700 

12,087,975 

12,087,975 

Losses 

0 

PRE/MBT 

0 

DB: 

Delhitwp2026

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