Full record / Response to Petition, Multi-Parcel Petition, Affirmative Defenses & POS – Warren Manor Equities (ID 113854).pdf

Response to Petition, Multi-Parcel Petition, Affirmative Defenses & POS – Warren Manor Equities (ID 113854).pdf

Warren Manor Equities LLC, Petitioner Vs. City Of Warren, Respondent · 25-002540-TT

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Page 1

V. 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CITY OF WARREN, 

WARREN MANOR EQUITIES LLC, 

MTT Docket No. 25-002540 

Parcel ID Nos. 12-13-31-301-013, 

Petitioner, 

12-13-31-301-012 

Respondent. 

STEPHEN POLTER 

POLTER LAW GROUP 

Representative for Petitioner 

2600 W. Big Beaver Rd., Ste. L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

WARREN CITY ATTORNEY'S OFFICE 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

RESPONSE TO PETITION 

NOW COMES Respondent, CITY OF WARREN, by and through 

its attorneys, MARY 

MICHAELS, Acting City Attorney, and LAURA SULLIVAN, Assistant City Attorney, and for its 

Response to the Petition states as follows: 

1. 

2. 

Paragraph 

1 

is not contested. 

Paragraph 2 is not contested.

Page 2

7. 

Paragraph 7 is not applicable, as 

it does not state anything. 

8. 

Paragraph 8 is not applicable, as 

it does not state anything. 

9. 

Paragraph 9 is not applicable, as 

it does not state anything. 

10. 

Paragraph 10 is not contested. 

11. 

Paragraph 11 is not contested. 

12. 

In response to Paragraph 

12, Respondent is without knowledge or information 

sufficient to form a belief as to Paragraph 12, and leaves Petitioner to its proofs. 

13. 

In response to Paragraph 

13, Respondent is without knowledge or information 

sufficient to form a belief as to Paragraph 13, and leaves Petitioner to its proofs. 

14. 

Paragraph 14 is not contested. 

15. 

In response to Paragraph 15 is not applicable, as it does not state anything. 

16. 

Paragraph 16 is not contested, except that the True Cash Values on the Subject 

Property Tax Records are $13,634,481 and $5,719,274, respectively. 

17. 

Paragraph 17 is not applicable, as it does not state anything except for “2025.” 

18. 

Paragraph 18 is not applicable, as it does not state anything except for “2025.” 

19. 

In response to Paragraph 19, Respondent denies that the Respondent's figures 

are not accurate and leaves Plaintiff's to its proofs. 

20. 

Paragraph 20 is not applicable, as it does not state anything. 

WHEREFORE, 

Respondent, 

CITY 

OF WARREN, 

requests 

the 

Tribunal 

deny 

the 

requested relief and dismiss the Petition with prejudice. 

Respectfully submitted,

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WARREN MANOR EQUITIES LLC, 

MTT Docket No. 25-002540 

Parcel ID Nos. 12-13-31-301-013, 

Petitioner, 

12-13-31-301-012 

V. 

CITY OF WARREN, 

Respondent. 

STEPHEN POLTER 

POLTER LAW GROUP 

Representative for Petitioner 

2600 W. Big Beaver Rd., Ste. L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

WARREN CITY ATTORNEY'S OFFICE 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

RESPONSE TO MULTIPLE PARCEL PETITION 

NOW COMES Respondent, CITY OF WARREN, by and through 

its attorneys, MARY 

MICHAELS, Acting City Attorney, and LAURA SULLIVAN, Assistant City Attorney, and for its 

Response to the Multiple Parcel Petition states as follows: 

1. 

Paragraph 

1 is not contested. 

2. 

Paragraph 2 is not contested, except that the True Cash Values on the Subject

Page 4

4, 

In response to Paragraph 4 Respondent is without knowledge or information 

sufficient to form a belief as to the remainder of Paragraph 4, and leaves Petitioner to its proofs. 

WHEREFORE, 

Respondent, 

CITY 

OF WARREN, 

requests 

the 

Tribunal 

deny 

the 

requested relief and dismiss the Petition with prejudice. 

Respectfully submitted, 

[s/Laura Sullivan 

LAURA SULLIVAN (P42021) 

Assistant City Attorney Ill 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

Dated: 

July 18, 2025 

Isullivan@cityofwarren.org 

ID 113726

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WARREN MANOR EQUITIES LLC, 

MTT Docket No. 25-002540 

Parcel ID Nos. 12-13-31-301-013, 

Petitioner, 

12-13-31-301-012 

V. 

CITY OF WARREN, 

Respondent. 

STEPHEN POLTER 

POLTER LAW GROUP 

Representative for Petitioner 

2600 W. Big Beaver Rd., Ste. L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

WARREN CITY ATTORNEY'S OFFICE 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, CITY OF WARREN, 

by and through 

its attorneys, MARY 

MICHAELS, Acting City Attorney, and LAURA SULLIVAN, Assistant City Attorney, and for its 

Affirmative Defenses states as follows: 

1. 

Petitioner failed 

to allege specific and sufficient facts 

to set forth 

a cause 

of 

action.

Page 6

4, 

Petitioner 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 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 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 failed 

to allege specific and sufficient facts to 

support its allegations that the property's taxable value is improper. 

7 

Petitioner failed to submit any evidence warranting relief from the assessments to 

the Board of Review. 

8. 

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. 

9. 

Respondent reserves the 

right 

to 

raise additional defenses 

as may become 

known to it during the course of these proceedings. 

Respectfully submitted, 

/s/Laura Sullivan 

LAURA SULLIVAN (P42021) 

Assistant City Attorney Il 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

Isullivan@cityofwarren.org

Page 7

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WARREN MANOR EQUITIES LLC, 

MTT Docket No. 25-002540 

Parcel ID Nos. 12-13-31-301-013, 

Petitioner, 

12-13-31-301-012 

V. 

CITY OF WARREN, 

Respondent. 

STEPHEN POLTER 

POLTER LAW GROUP 

Representative for Petitioner 

2600 W. Big Beaver Rd., Ste. L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

WARREN CITY ATTORNEY'S OFFICE 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF MACOMB 

) 

On the date below, 

| sent via email 

a copy of Respondent, 

City of Warren's Response to 

Petition, Response to Multiple Parcel Petition, Affirmative Defenses and Proof of Service 

to Representative for Petitioner Stephen Polter at spolter@polterlaw.com. 

| declare that the statements above are true to the best of my information, knowledge, and 

belief.

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