Mich. Admin. Code R. 205.909 - Answer
(1) After service of a copy of the petition, the city shall have 20 days within which to file an answer to the petition. The answer shall be drawn fully and completely so as to advise the appellant and the commissioner of revenue of the nature of the defense. It shall contain a specific admission or denial of each material allegation of fact contained in the petition, and a statement of any facts upon which the city relies for defense, and shall contain any affirmative allegations to be relied upon by the city.
(2) Each paragraph contained in the answer shall be numbered to correspond with the paragraphs of the petition. An original and 1 copy of the answer shall be filed, of which the original shall be signed by the administrator of the city or his counsel and the copies conformed by him.
(3) The city shall forthwith serve a copy of the answer upon the representative of record, or if there is no representative of record then upon the appellant, and shall file proof of service with the commissioner of revenue within 5 days after such service.
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