25-002079.pdf
Autozone Development Corp., Petitioner Vs. Township Of Grand Blanc, Respondent · 25-002079-TT
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RECEIVED RR a 42025 DELZER LEGAL NOY gd: MICHIGAN TAX TRIBUNAL October 24, 2025 Michigan Tax Tribunal P.0. Box 30232 Lansing, MI 48909 RE: AUTOZONE DEVELOPMENT CORP. v GRAND BLANC TOWNSHIP MTT DOCKET NO: 25-002079 Dear Clerk: Enclosed for filing please find Respondent's Property Tax Appeal Answer and Proof of Service in the above referenced matter. Very truly yours, DELZER LEGAL William E. Delzer
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AUTOZONE DEVELOPMENT CORP., Docket No. 25-002079 Petitioner, Parcel No. 12-09-526-053 vs. GRAND BLANC TOWNSHIP, Respondent. Jason C. Long (59244) William E. Delzer (P68488) Williams, Williams, Rattner DELZER LEGAL & Plunkett, PC Attorney for Respondent Attorneys for Petitioner 8332 Office Park Drive, Suite 380 N. Old Woodward Ave., Ste 300 Grand Blanc, MI 48439 Birmingham, MI 48009 (810) 603-1000 (248) 642-0333 ANSWER TO PETITION NOW COMES Respondent, Grand Blanc Township, by and through their attorney William E. Delzer, and in response to the Petition in this cause, sets forth to this Honorable Tribunal as follows: 1. That as an answer to paragraph 1 of Petition, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to their proofs. 2. That as an answer to paragraph 2 of Petition, Respondent admits the allegations contained therein. 3. That as an answer to paragraph 3 of Petition, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to their proofs. 4. That as an answer to paragraph 4 of Petition, Respondent denies as untrue the allegations contained therein. 5. That as an answer to paragraph 5 of Petition, Respondent neither admits
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8. That as answer to paragraph 8 of Petition, Respondent admits the allegations contained therein. 9. That as answer to paragraph 9 of Petition, Respondent denies as untrue the allegations contained therein. 10. That as answer to paragraph 10 of Petition, Respondent denies as untrue the allegations contained therein. 11. That as answer to paragraph 11 of Petition, Respondent denies as untrue the allegations contained therein. 12. That as answer to paragraph 12 of Petition, Respondent denies as untrue the allegations contained therein. 13. That as answer to paragraph 13 of Petition, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to their proofs. WHEREFORE, Respondent denies Petitioner's prayer for relief and prays that this Honorable Tribunal affirm the 2025 assessment and taxable value of the subject property and award Respondent cots, attorney fees and any other relief that this Honorable Tribunal may deem appropriate. October 24, 2025 Respectfully submitted, DELZER LEGAL C.. William E. Delzer (P68488) Attorney for Respondent
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AFFIRMATIVE DEFENSES Respondent, Grand Blanc Township asserts the following affirmation defenses: 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 py the property’s lawful assessment. Alhi Dev 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 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. 5. 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 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. 6. 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. 7. 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. 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. 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. 10. Respondent has property and lawfully assessed Petitioner's property and established its taxable value in accordance with statutory and constitutional
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WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025 assessment and taxable value of the subject property and award Respondent costs, attorney fees and other relief that this Honorable Tribunal may deem appropriate. October 24, 2025 Respectfully submitted, DELZER LEGAL ~ William E. Delzer (P68488) Attorney for Respondent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL AUTOZONE DEVELOPMENT CORP., Docket No. 25-002079 Petitioner, Parcel No. 12-09-526-053 vs. GRAND BLANC TOWNSHIP, Respondent. Jason C. Long (P59244) ’ William E. Delzer P68488 Williams, Williams, Rattner Delzer Legal & Plunkett, PC Attorney for Respondent Attorneys for Petitioner 8332 Office Park Drive, Suite 380 N. Old Woodward Ave., Ste 300 Grand Blanc, MI 48439 Birmingham, MI 48009 (810) 603-1000 (248) 642-0333 wdelzer@delzerlegal.com PROOF OF SERVICE OF ANSWER AND AFFIRMATIVE DEFENSES TO ENTIRE TRIBUNAL TAX PETITION FOR 2025 I, William E. Delzer, being duly sworn deposes and says that on October 24, 2025 he served a copy of Respondent's Answer to and Affirmative Defenses to Entire Tribunal Tax Petition for 2025 and this proof of service by first class mail to: Jason C. Long, Representative for Petitioner, 380 N. Old Woodward Ave. Ste 300, Birmingham, MI 48009 by placing in an envelope, addressing it to their address of record with proper postage attached and depositing in a US Postal receptacle.
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spe MEE FE DELZER 1») LEGAL CH METROPLEX MI 480] i ; 27 2025 PM 16L 8332 Office Park Drive, Suite B 27 OCT 2025 PM 16 - Grand Blanc, Michigan 48439 Received Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 NOV 03 2023 LARA hE ele] ABUOD-TFTIEER Iihtealtbp]p!