Answer.pdf
Rsaa Property LLC, Petitioner Vs. City Of Imlay City, Respondent · 25-001710-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL RSAA Property LLC, Petitioner, v City of Imlay City, Respondent. Docket No. 25-001710 _____________________________________________________________________________/ Ivan Ammori Nathan Hager The Ammori Group City Assessor Representative for Petitioner Representative for Respondent 77 E. Long Lake Rd, Fl 1 150 North Main Street Bloomfield Hills, MI 48304-2328 Imlay City, MI 48444 ______________________________________________________________________ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent City of Imlay City, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent admits the allegations in Paragraph 1 as to the parcel number, address, classification, County, and school district. 2. Respondent admits that no Board of Review protest was made. 3. Respondent admits the allegations in Paragraph 3. 4. Respondent lacks the information necessary to respond to the allegations in Paragraph 4 and leaves Petitioner to its proofs. 5. Respondent lacks the information necessary to respond to the allegations in Paragraph 5 and leaves Petitioner to its proofs.
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Entire Tribunal Property Tax Answer Page 2 of 5 6. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal, but denies that those issues have merit and also denies that Petitioner is entitled to any relief. 7. Respondent admits the allegations in Paragraph 7. 8. The values for the property identified above as established by Respondent’s Board of Review are as stated in Petitioner’s Petition. 9. Respondent contends that the values for the properties are as reflected on Respondent’s assessment roll. 10. The values in dispute for all the properties are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $268,400 $134,200 $134,200 11. Petitioner is not entitled to the relief requested in Paragraph 11, including all subparagraphs, for the reason that Petitioner’s amounts do not reflect the accurate valuations for this property. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principals, and the values and Respondent’s mode of assessment are non- discriminatory and constitutional. WHEREFORE, Respondent City of Imlay City requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. CITY OF IMLAY CITY ____________________________________ Nathan Hager City Assessor Representative for Respondent 150 North Main Street Imlay City, MI 48444 AFFIRMATIVE DEFENSES Respondent City of Imlay City asserts the following affirmative defenses:
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Entire Tribunal Property Tax Answer Page 3 of 5 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its 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 has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. Petitioner has 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 Respondent’s taxing unit for the year in question. 6. Petitioner has 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 fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 7. Petitioner asks the Tribunal to grant it preference by application of a self-chosen method of assessment contrary to the intent, purpose and law of this State. 8. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in Respondent’s taxing unit.
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Entire Tribunal Property Tax Answer Page 4 of 5 9. 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. 10. 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 Petitioner’s otherwise equitable tax burden. 11. Respondent has properly and lawfully assessed Petitioner’s property and established its taxable value in accordance with statutory and constitutional requirements. 12. Petitioner has failed to pursue its appeal in a timely fashion. 13. Respondent reserves the right to raise additional affirmative defenses as the same may become known to it during the course of these proceedings. CITY OF IMLAY CITY ____________________________________ Nathan Hager City Assessor Representative for Respondent 150 North Main Street Imlay City, MI 48444 (810 724-2135
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Entire Tribunal Property Tax Answer Page 5 of 5 PROOF OF MAILING On the date below I sent by electronic mail a copy of the foregoing Respondent’s Answer to Petition and Affirmative Defenses to: Ivan Ammori ammorigroup@gmail.com I declare that the statement above is true to the best of my information, knowledge and belief. ____________________________________ Nathan Hager