24-003106 Amend and Sever.pdf
Meijer Inc, Petitioner Vs. City Of Fremont, Respondent · 25-002274-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Meijer Inc, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-003106 & 25-002274 City of Fremont, Presiding Judge Respondent. Jason C. Grinnell ORDER DENYING RESPONDENT’S MOTION FOR IMMEDIATE CONSIDERATION ORDER PARTIALLY GRANTING RESPONDENT’S MOTION TO EXTEND ORDER REMOVING CASE FROM OCTOBER 16 – 31, 2025 PREHEARING GENERAL CALL ORDER PLACING CASE ON JANUARY 16-30, 2026 PREHEARING GENERAL CALL ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 25-002274 Pending before the Tribunal are Respondent’s Motion for Immediate Consideration of its Motion to Extend and Petitioner’s Motion to Amend to Include Tax Year 2025. On May 9, 2025, Respondent filed a motion requesting the Tribunal extend the June 20, 2025 valuation disclosure and prehearing statement deadline. Respondent seeks a 120-day extension due to its appraiser’s unprecedented work schedule. On May 16, 2025, Petitioner filed a response opposing Respondent’s Motion to Extend contending Respondent’s motion does not demonstrate good cause for an extension and is not supported with an affidavit from Respondent’s unnamed appraiser. Petitioner also opposes Respondent’s request for immediate consideration for not complying with TTR 231. The Tribunal finds that this is Respondent’s first request for an extension and good cause to grant a 90-day extension. Respondent’s Motion for Immediate Consideration is denied for failure to comply with TTR 231. On May 13, 2025, Petitioner filed a motion requesting the Tribunal permit it to amend its petition filed in this case to include tax year 2025. On June 3, 2025, Respondent filed a response opposing Petitioner’s Motion to Amend or alternatively, that the Tribunal sever the 2025 tax year to proceed independently as valuation disclosures are due on June 20, 2025.
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MTT Docket No. 24-003106 & 25-002274 Page 2 of 3 The Tribunal has considered the motion and the response and the case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2025 tax year will be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Respondent’s Motion for Immediate Consideration is DENIED. IT IS FURTHER ORDERED that Respondent’s Motion to Extend is PARTIALLY GRANTED. IT IS FURTHER ORDERED that this case is REMOVED from the October 16 - 31, 2025 Prehearing General Call. IT IS FURTHER ORDERED that this case is PLACED on the January 16 - 30, 2026 Prehearing General Call. IT IS FURTHER ORDERED that the parties must file and exchange their valuation disclosures by September 19, 2025. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this Order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties must file and exchange their prehearing statements by September 19, 2025. Witnesses will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this Order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement will result in holding a party or parties in default, as provided by TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on September 19, 2025, which means all discovery has been requested, all motions to compel have been filed and resolved, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on January 16, 2026, which means all discovery has been requested, all motions to compel have been filed and resolved, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified in the opposing party’s prehearing statement.
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MTT Docket No. 24-003106 & 25-002274 Page 3 of 3 IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a date certain Prehearing Conference during the time frame indicated above may be scheduled for a date certain Prehearing Conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. IT IS FURTHER ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-002274. IT IS FURTHER ORDERED that Petitioner must file a petition for the 2025 tax year within 21 days of the entry of this order. The petition must note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket as a “Severed Petition.”1 IT IS FURTHER ORDERED that the Tribunal will issue a Notice of Docket after receipt of the petition for the 2025 tax year. Failure to comply with this order may result in Petitioner being held in default, as provided by TTR 237. Entered: June 5, 2025 By _______________________________ jcg PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.