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Joint Motion for Abeyance.pdf

Comerica Ahoc LLC, Petitioner Vs. City Of Auburn Hills, Respondent · 25-001845-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

COMERICA AHOC LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF AUBURN HILLS, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-001845 

Parcel No. 02-14-25-226-001 

 

_____________________________________________________________________________/ 

 

MARK T. MCMERRELL 

RYAN LLC 

Representative for Petitioner 

600 Superior Avenue E, Suite 1810 

Cleveland, OH 44114 

(216) 685-9448 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE 

PENDING MTT DOCKET NO. 24-002164 

 

The parties by and through their respective counsel state the following in support of the 

above captioned Motion: 

1. 

The above captioned appeal concerns the 2025 valuation of commercial property 

located in Oakland County—parcel no. 02-14-25-226-001. 

2. 

With the exception of the tax year at issue, the parties, property, and issues raised 

in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in 

MTT docket no. 24-002164—an appeal concerning the 2024 tax year. 

3. 

The above captioned 2025 appeal is ready to be placed on a Prehearing General 

Call and Order of Procedure.

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4. 

However, as of the filing of the above captioned Motion, the 2024 reiteration 

(MTT docket no. 24-002164) has not yet been resolved. The 2024 reiteration is proceeding in 

accordance with the March 16-31, 2026 Prehearing General Call with valuation disclosures and 

prehearing statements due November 17, 2025. Accordingly, the 2024 reiteration will likely not 

proceed to hearing until the spring of next year and a Final Opinion and Judgment will likely not 

be rendered until Fall 2026 at the earliest. 

5. 

A Final Opinion and Judgment from the Tribunal regarding MTT docket no. 24-

002164 could impact this 2025 appeal and the parties’ desire to proceed with this appeal. Thus, it 

could potentially be a waste of time and resources for the parties and the Tribunal to proceed 

with the above captioned appeal when the prior 2024 appeal remains pending. 

6. 

To proceed with this case before a resolution regarding MTT docket no. 24-

002164 has been reached would likely not constitute an efficient administration of justice. 

7. 

Proceeding with the above captioned appeal will require the parties and the 

Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the 

above captioned appeal in abeyance at this juncture before substantial time and resources have 

been spent—including, but not limited to, the preparation of prehearing statements and valuation 

disclosures—is in the interest of efficiency to all parties involved and judicial economy. 

8. 

As evidenced above, there is good cause for granting this joint Motion to hold the 

above captioned appeal in abeyance pending the resolution of its 2024 iteration, MTT docket no. 

24-002164. 

WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the 

above captioned appeal in abeyance pending the resolution of MTT docket no. 24-002164.

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Respectfully submitted, 

/s/Mark T. McMerrell (w/permission) 

 /s/Laura M. Hallahan 

 

 

MARK T. MCMERRELL 

RYAN LLC 

Representative for Petitioner 

 

 

 

Dated: October 17, 2025 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

 

Dated: October 17, 2025

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