Legends at the Grove, LLC 25-002561 Motion to Dismiss for Lack of Jurisdiction 10-20-25.pdf
Legends At The Grove LLC, Petitioner Vs. Township Of Pittsfield, Respondent · 25-002561-TT
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1 S E C R E S T W A R D L E STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL LEGENDS AT THE GROVE, LLC, Petitioner, MTT Docket No. 25-002561 Parcel No. L-12-14-300-019 -vs- PITTSFIELD TOWNSHIP, Respondent. _________________________________________________________________________________/ HONIGMAN LLP Stewart L. Mandell (P33781) Attorney for Petitioner 39400 Woodward Ave., Suite 101 Bloomfield Hills, MI 48304-5151 (313) 465-7420 slmandell@honigman.com SECREST WARDLE Alana A. Knox (P85859) Attorney for Respondent 2600 Troy Center Drive P.O. Box 5025 Troy, MI 48007-5025 (248) 851-9500 aknox@secrestwardle.com _________________________________________________________________________________/ RESPONDENT’S MOTION TO DISMISS FOR LACK OF SUBJECT MATTER JURISDICTION NOW COMES Respondent, PITTSFIELD TOWNSHIP, by and through its attorneys, SECREST WARDLE, and for its Motion to Dismiss for Lack of Jurisdiction, states as follows: 1. On or about February 14th, 2025, Respondent sent notice to Petitioner via First Class Mail of an increased tax assessment on their commercial property, Parcel #L-12-14-300-019. (EXHIBIT 1). The address to which notice was sent is the same address in which the past two notices were sent, both of which were received and timely paid for by petitioner. 2. On or about June 27, 2025, Petitioner, Legends at the Grove, LLC, untimely filed with the Michigan Tax Tribunal its Property Tax Petition challenging the 2025 assessment of
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2 S E C R E S T W A R D L E commercial real property located in Pittsfield Township, Washtenaw County, Michigan, Parcel #L-12-14-300-019. 3. MCL 205.735a has long been interpreted as jurisdictional statutes which must be complied with in order for a Tax Tribunal to have subject matter jurisdiction over a petitioner’s Tax tribunal petition. W.A. Foote Mem. Hospital v. City of Jackson, 262 Mich. App. 333 (2004); Electronic Data Sys. Corp., 253 Mich. App. 538, 544 (2002) (After it is concluded that a petitioner lacks subject matter jurisdiction under MCL 205.735, a Tax Tribunal is “duty-bound” to dismiss petitioner’s claims); see also McLaren Health Care Corp., v. Grand Blanc Township, Unreported (Mich. App., 2021). 4. MCL 205.735a expressly states, “jurisdiction of the tribunal over a [tax] assessment dispute of real commercial property is invoked by a party in interest by filing a petition on or before May 31 of the tax year involved.” MCL 205.735a(6). 5. Petitioner in the instant case failed to timely file their property tax dispute before the May 31 deadline in order to properly invoke Michigan Tax Tribunal jurisdiction over their petition. Petitioner’s untimely filing deprives the Tribunal of subject matter jurisdiction over their petition as required by MCL 205.735a(6), and therefore, dismissal for lack of jurisdiction is proper. WHEREFORE, Respondent, PITTSFIELD TOWNSHIP, respectfully requests that the Petitioner’s entire Tribunal Property Tax Petition and this case be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained in the defense of this action.
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3 S E C R E S T W A R D L E Respectfully submitted, SECREST WARDLE BY: /s/ Alana E. Knox ALANA E. KNOX (P85859) Attorney for Respondent 2600 Troy Center Drive, P.O. Box 5025 Troy, Michigan 48007-5025 Dated: October 20, 2025 (248) 851-9500 PROOF OF SERVICE I hereby certify that on October 20, 2025, a copy of the foregoing document, Respondent’s Motion to Dismiss for Lack of Subject Matter Jurisdiction, was filed electronically with the Michigan Tax Tribunal, and was served upon: HONIGMAN LLP Stewart L. Mandell, Esq. 39400 Woodward Ave., Suite 101 Bloomfield Hills, MI 48304-5151 by depositing same in the United States mail with postage fully prepaid thereon. /s/ Tamera Briggs Tamera Briggs (10032394.1)
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4 S E C R E S T W A R D L E EXHIBIT 1
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From: mail@sf-notifications.com <mail@sf-notifications.com> Sent: Thursday, February 6, 2025 9:11 AM To: Assessing Email <assessing@pittsfield-mi.gov> Subject: You Have Uploaded Files To ShareFile CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from unknown senders. 1
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Warsha, This message is confirmation that you have uploaded the following files at 02/06/2025 9:10:38 am File Box Change Notice - Real Properties 2.pdf Size 57.75 MB Date 02/06/2025 9:10:38 am User W. Kulkarni Click here to change how often ShareFile sends emails Dates are displayed in UTC -5 Need help? We're here for you. Visit sharefile.com/support and look for “Start chat.” 2
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From: Lauren Wilcox <LaurenW@kentcommunications.com> Sent: Thursday, February 6, 2025 9:21 AM To: Assessing Email <assessing@pittsfield-mi.gov> Subject: Upload Received - Pittsfield Twp ACN CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from unknown senders. Hi, Warsha! I have received your file with a count of 11,269 notices. Scheduling to mail February 14th, we will process for a proof. Thank you, Lauren Wilcox / Account Manager *** Click here to upload files *** Main Line: 616.957.2120 / Ext. 203 kentcommunications.com NOTICE: This e-mail message and any attachments are confidential and intended solely for use of the intended recipient. If you are not the intended recipient, you should not review, retransmit, copy, print, use or disseminate this e-mail or any attachments. If you have received this e-mail in error, please notify us by return e-mail and delete this message and any attachments from your computer system. Thank you.
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