26-001563.pdf
North Valley Investors LLC Petitioner Vs. City Of Farmington Hills Respondent · 26-001563-TT
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RECEIVED SEP 11 2028 STATE OF MICHIGAN MICHIGAN Tax TRIBUNAL DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL NORTH VALLEY INVESTORS LL.C Petitioner \Y MOAHR Docket 26-001563 Parcel No. 22-23-12-202-010 CITY OF FARMINGTON HILLS, Respondent Jennifer Hendrix, MMAO City Assessor 31555 West Eleven Mile Rd Farmington Hills, MI 48336 (248) 871-2479 jezeiszperger@fhgov.com RESPONDENT’S ANSWER TO PETITIONER’S PETITION AND AFFIRMATIVE DEFENSES RESPONDENT, the City of FARMINGTON HILLS, through its Assessor, Jennifer Hendrix, hereby responds to the allegations made in Petitioners Petition as follows: 1. As to Paragraph 1, Respondent admits the allegations. 2. As to Paragraph 2, Respondent admits the allegations. 3. As to Paragraph 3, no response is required as no allegations have been made. 4. Asto Paragraph 4, no response is required as no allegations have been made.
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MTT Docket # 26-001563 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. As to Paragraph 8, no response is required as no allegations have been made. No Board of Review was required. As to Paragraph 9, no response is required as no allegations have been made. As to Paragraph 10, Respondent admits the allegations. As to Paragraph 11, Respondent admits the allegations. As to Paragraph 12, 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. The mailing address of record is 34975 Twelve Mile, Farmington Hills, MI 48331-3269. As to Paragraph 13, 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. As to Paragraph 14 Respondent admits the allegations As to Paragraph 15, no response is required as no allegations have been made The 2026 values for the property identified above as established by Respondent’s Board of Review are: Parcel Number True Cash Value | Assessed Value | Taxable Value 22-23-12-202-010 $7,482,800 $3,741,400 $2,445,470 As to paragraph 17, Respondent denies that Petitioner’s values for the subject property are accurate or true. As to Paragraph 18, 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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MTT Docket # 26-001563 have any “additions” or “losses” for the 2026 tax year and leaving Petitioner to their strictest proofs. 20. As to Paragraph 20, 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. WHEREFORE, Respondent City of Farmington Hills respectfully requests that this Honorable Tribunal dismiss the Petition; affirm Respondent’s assessed and taxable values, subject to county and state equalization., and award Respondent its cost and attorney fees. OFFICE OF THE CITY ASSESSOR | | CITY OF FARMINGTON HILLS Dated: S le Loads | Wed, 2 ennifef Hendrix, MMAO City Assessor, Farmington Hills 31555 West Eleven Mile Rd Farmington Hills, MI 48336 (248) 871-2479 jezeiszperger@fhgov.com
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MTT Docket # 26-001563 RESPONDENT’S AFFIRMATIVE DEFENSES PLEASE TAKE NOTICE that Respondent City of FARMINGTON HILLS will rely on the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against the Respondent and to support Petitioner’s claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 4. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, and application of wrong principles or illegality on the part of the Respondent or its agents. 5. Petitioner fails to allege the mode and method of assessing the subject property failed to conform to the mode and method applied in the case of all properties within the Respondent’s taxing unit for the tax year in questions. 6. Petitioner fails to allege specific and sufficient facts needed to establish the true cash value, assessed and taxable value for the subject property. 7. Petitioner fails to allege specific and sufficient facts to support its allegations that the assessed value of the subject property, as equalized, is at a level other than 50% and it also
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MTT Docket # 26-001563 9. Petitioner asks this Tribunal to grant it illegal preference by application of a method of assessment different from that utilized in the assessment of other properties in the Respondent’s taxing unit, thereby shifting an otherwise equitable tax burden to the City’s remaining taxpayers. 10. 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. 11. 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 Petitioners otherwise equitable tax burden. 12. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 13. Respondent reserves the right to add affirmative defenses which may become known during the course of informal or formal discovery proceedings. 14. Respondent objects to the extent Petitioner lacks standing to bring this Petition. WHEREFORE, Respondent denies that the Petitioner is entitled to any relief and respectfully requests that the Respondent’s assessed and taxable values for the year under appeal be affirmed and the Petitioner’s Petition be dismissed with prejudice and that the Respondent be granted all attorney fees and cost wrongfully sustained. OFFICE OF THE CITY ASSESSOR f ! CITY OF FARMINGTON HILLS Dated: 9 B lzty By: ) wncd Ue dieses 4 Jennifer | Hendrix, MMAO
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR NORTH VALLEY INVESTORS LLC , ; MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-001563 CITY OF FARMINGTON HILLS Respondent(s) PROOF OF SERVICE JENNIFER HENDRIX states that on Y=) z¢ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ANSWER relative to the above-captioned matter upon: [Provide name and address of the party/people being served] MTT P.O. BOX 302332, LANSING MI 48909 ~~ AND JOHN-PAUL WOLFE, FRIEDMAN REAL ESTATE 34975 W TWELVE MILE RD FARMINGTON HILLS, MI 48331 Leds (LUAOA lo Aoudes [Signa [Signature of person who is serving/mdiling copy] JENNIFER HENDRIX, MMAO [Print/type name of person serving/mailing copy]
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FARMINGTON Ve aN vr - vHv oz 1} d3S PoAIROSYH City of Farmington Hills Finance Department Assessing Division 31555 West Eleven Mile Road Farmington Hills, MI 48336 D TE EE ite Fp 5° $001.07 E 0008042865 SEP 08 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909-7732 | | SEE ETF HEE INR ED Ue TE BUTE LE UU TTR