Autozone Flint Twp. Petition (01991672x7AF06).pdf

Autozone, Inc., Petitioner Vs. Township Of Flint, Respondent · 25-002076-TT

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Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE, INC., 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 07-16-300-078 

FLINT TOWNSHIP, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

Petitioner Autozone Inc., by and through its attorneys, Williams, Williams, 

Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax 

Petition. 

The Parties 

1. 

Petitioner Autozone, Inc., is a foreign corporation with its registered 

offices in Michigan located at 30600 Telegraph Road, Bingham Farms, Michigan 

48025. 

2. 

Respondent Flint Charter Township is a Michigan charter township 

with its principal offices located at 1490 S. Dye Rd., Flint, Michigan 48532.

Page 2 

The Subject Property 

3. 

Petitioner is the party in interest in property identified as Parcel No. 

07-16-300-078, which is commonly known as 4434 Corunna Road, Flint Township, 

Michigan 48532 (the “Subject Property”). 

4. 

The Subject Property is located in Genesee County and is within the 

Carman-Ainsworth public school district. 

5. 

The Subject Property was designed to be used for, and is presently 

used for, retail purposes. 

The 2025 Property Tax Assessment 

6. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

7. 

For the 2025 tax year, Respondent classified the Subject Property as 

commercial real property. 

8. 

For the 2025 tax year, Respondent established the Subject Property’s 

assessment for property taxes in the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,476,200 

 

$738,100 

 

 

$366,475 

A copy of the Notice of Assessment is attached to this Petition as Exhibit A. 

9. 

Petitioner contends that a lawful assessment of the Subject Property 

for the 2025 tax year cannot exceed the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

 $600,000 

 

$300,000 

 

 

$300,000

Page 3 

A copy of the Subject Property’s 2025 Notice of Assessment is attached to this 

Petition as Exhibit A. 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $876,200 

 

$438,100 

 

 

 $66,475 

11. 

This Petition presents issues involving the Subject Property’s 

valuation for property tax assessment purposes. Petitioner does not believe that 

this Petition presents any issues arising out of “additions” or “losses” as the General 

Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves 

its right to assert issues involving losses should information supporting such issues 

become available. 

12. 

The Subject Property’s 2025 assessment (a) violates the Michigan 

Constitution, the GPTA, and other Michigan law, (b) is based on erroneous 

principles and information, (c) is based on the misapplication of valuation 

principles, and (d) otherwise violates Petitioner’s rights. 

13. 

Petitioner does not assert that the Subject Property’s 2025 assessment 

is not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Property’s values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2025 assessment to amounts that do 

not exceed the values set forth in Paragraph 9 of this Petition and granting

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Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 31, 2025 

 

 

Attorneys for Petitioner

Exhibit A

THIS

IS

NOT A TAX BILL

L-4400

13fl

PARCEL IDENTIFICATION

07-16-300-078

PARCEL NUMBER:

PROPERTY ADDRESS:

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

MAR 0 k 2025

WILSON & FRANCO

LEGAL DESCRIPTION:

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

201

Commercial

PRIOR YEAR'S CLASSIFICATION:

201

Commercial

1.

TAXABLE VALUE:

11,019

2.

ASSESSED VALUE:

29,400

1.000

738,100

29,400

The 2025 Inflation rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Name:

Paula Dotson

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

RESIDENTS/NON-RESIDENTS MAY FILE A WRITTEN LETTER OF APPEAL TO THE BOARD OF REVIEW.

LETTERS OF

PROTEST WILL BE ACCEPTED ON OR BEFORE 5:30 P.M., TUESDAY, MARCH 1 1 , 2025.

POSTMARKS WILL NOT BE

CONSIDERED.

LETTER APPEALS SHOULD INCLUDE ANY AND ALL SUPPORTING DOCUMENTATION.

ALL AGENTS

PROTESTING VALUE ON PROPERTY THAT IS NOT THEIR OWN MUST HAVE A NOTARIZED WRITTEN AUTHORIZATION,

WITH ORIGINAL SIGNATURES, FROM EACH PROPERTY OWNER THEY ARE REPRESENTING.

A POL BEG S 89 DEG 00 MIN 44 SEC E 660.09 FT FROM SW COR OF SEC TH N 0 DEG 03 MIN 12 SEC E 660.09 FT TH S 89 DEG

00 MIN 44 SEC E 252.44 FT TH S 0 DEG 03 MIN 12 SEC W 660.09 FT TH N 89 DEG 00 MIN 44 SEC W 252.44 FT TO POB SEC 16

T7N R6E 3.824 A (98) FR 07-16-300-033/-034

4434 CORUNNA RD

FLINT, Ml 48532

CURRENT

TENTATIVE AMOUNT

YEAR:

2025

Yes

Yes

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

The change in taxable value will increase/decrease your tax bill for the 2025

year by approximately:

$630

Email Address:

ASSESSINGDEPT@FLINTTOWNSHIP.ORG

708,700

WAS NOT

355,456

708,700

366,475

738,100

3.

TENTATIVE EQUALIZATION FACTOR:

4.

STATE EQUALIZED VALUE (SEV):

5. There WAS or WAS NOT a transfer of ownership on this property in2024

6. Assessor Change Reason:

Phone:

810-732-1350

Michigan Department of Treasury,

1019 (Rev, 10-24)

Notice of Assessment, Taxable Valuation, and Property Classification

This form is issued under the authority of P.A. 206 of 1 893, Sec. 21 1 .24 (c) and Sec.21 1 .34c, as amended. This is a model assessment notice to be used by the local assessor.

FROM: CHARTER township of flint

ASSESSMENT DIVISION

1490 S. DYE RD

FLINT, Ml 48532

.00%

.00%

.00%

.00%

[X]

No

[x]

No

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As "Homeowners Principal Residence":

% Exempt As "Qualified Agricultural Property":

% Exempt As "MBT Industrial Personal":

% Exempt As "MBT Commercial Personal":

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

****** **AUTO**MIXED

AADC 493

AUTOZONE

#2159

DEPT

8088

PO

BOX

2198

MEMPHIS,

TN

38101-2198

PRIOR AMOUNT

YEAR:

2024

THE BOARD OF REVIEW WILL MEET AT THE FLINT TOWNSHIP HALL, 1490 S. DYE ROAD

MONDAY, MARCH 10, 2025

FROM 10:00 AM TO 12:00 PM AND 1:30 PM TO 5:30 PM

AND

TUESDAY, MARCH 11, 2025

FROM 1:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM

AND

WEDNESDAY, MARCH 12, 2025 FROM 9:00 AM TO 12:00 PM

APPEARANCE BEFORE THE BOARD BY APPOINTMENT ONLY.

CALL (810)732-1350 EXT 106 TO SCHEDULE.

0026010678809363100938101219898

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