Autozone Development LLC, Petitioner Vs. City Of Mason, Respondent

Page 1

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 

Autozone Development LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002078 

 

City of Mason, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002078 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

By

 

 

Entered: December 8, 2025 

am 

 

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

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Page 1

AUTOZONE DEVELOPMENT, LLC,

Petitioner,

Docket No. 25-002078

v.

CITY OF MASON,

Respondent.

Stipulation for Entry of Consent Judgment

This appeal is pending in the Entire Tribunal Division.

1.

2.

3.

4.

Page 1

The values for the Subject Property established by Respondent’s March

Board of Review are as follows:

The

values for the

Subject Property stipulated by the parties for

settlement purposes are as follows:

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

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

Thomas M. Hitch (P25558)

McGINTY, HITCH, PERSON,

ANDERSON & REVORE, PC

3410 Belle Chase Way, Ste. 600

Lansing, MI 48910

(517) 351 0280

Attorneys for Respondent

Tax Year

2025

True Cash Value

1,060,220

State Equalized Value

310,000

Taxable Value

372,565

Taxable Value

310,000

Tax Year

2025

True Cash Value

620,000

State Equalized Value

530,110

The

subject

property

in

this

appeal

is

commercial

real

property

identified as Parcel No. 33- 19- 10’08- 130'005, which is commonly known as 222 S.

Cedar St., Mason, Michigan 48854 (the “Subject Property”).

Page 2

/s/ Jason C. Long 

December 8, 2025

5.

Respectfully Submitted,

Page 2

Wherefore, the parties respectfully request that this honorable Tribunal

enter

a

Consent Judgment revising the

Subject

Property’s

2025 property tax

assessment consistent with the values set forth in this Stipulation.

/s/Jason C. Long

Jason C. Long (P59244)

Attorney for Petitioner

/oL

Thomas M. Hitch (P25558)

Attorney for Respondent

Special terms and conditions: All refunds shall be issued payable to

Petitioner and shall be delivered to Petitioner’s attorneys as follows: Williams,

Williams, Rattner & Plunkett, P.C., Attn: Jason C. Long, 380 N. Old Woodward

Avenue, Suite 300, Birmingham, MI 48009.

Dated:

December 8, 2025

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Page 1

AUTOZONE DEVELOPMENT, LLC,

Petitioner,

Docket No. 25-002078

v.

CITY OF MASON,

Respondent.

Stipulation for Entry of Consent Judgment

This appeal is pending in the Entire Tribunal Division.

1.

2.

3.

4.

Page 1

The values for the Subject Property established by Respondent’s March

Board of Review are as follows:

The

values for the

Subject Property stipulated by the parties for

settlement purposes are as follows:

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

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

Thomas M. Hitch (P25558)

McGINTY, HITCH, PERSON,

ANDERSON & REVORE, PC

3410 Belle Chase Way, Ste. 600

Lansing, MI 48910

(517) 351 0280

Attorneys for Respondent

Tax Year

2025

True Cash Value

1,060,220

State Equalized Value

310,000

Taxable Value

372,565

Taxable Value

310,000

Tax Year

2025

True Cash Value

620,000

State Equalized Value

530,110

The

subject

property

in

this

appeal

is

commercial

real

property

identified as Parcel No. 33- 19- 10’08- 130'005, which is commonly known as 222 S.

Cedar St., Mason, Michigan 48854 (the “Subject Property”).

Page 2

/s/ Jason C. Long 

December 8, 2025

5.

Respectfully Submitted,

Page 2

Wherefore, the parties respectfully request that this honorable Tribunal

enter

a

Consent Judgment revising the

Subject

Property’s

2025 property tax

assessment consistent with the values set forth in this Stipulation.

/s/Jason C. Long

Jason C. Long (P59244)

Attorney for Petitioner

/oL

Thomas M. Hitch (P25558)

Attorney for Respondent

Special terms and conditions: All refunds shall be issued payable to

Petitioner and shall be delivered to Petitioner’s attorneys as follows: Williams,

Williams, Rattner & Plunkett, P.C., Attn: Jason C. Long, 380 N. Old Woodward

Avenue, Suite 300, Birmingham, MI 48009.

Dated:

December 8, 2025

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AUTOZONE DEVELOPMENT, LLC, 

Petitioner, 

v 

MTT Docket No. 

25-002078-TT 

Parcel No: 

33-19-10-08-130-005 

CITY OF MASON, 

Respondent. 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER, 

& PLUNKETT, P.C. 

Attorney for Petitioner 

380 N. Old Woodward Ave. #300 

Birmingham, MI 48009 

(248) 642-0333 

> 

Thomas M. Hitch (P 25558) 

MCcGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorneys for Respondent 

3410 Belle Chase Way, Suite 600 

Lansing, MI 48910 

(517) 351-0280 

ANSWER TO PETITION 

AND AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, City of Mason, by and through its city attorney, Thomas M. 

Hitch, of McGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C., and in answer to the 

Petition of Autozone Development, LLC, states as follows: 

1. 

Admitted.

Page 2

2. 

Admitted. 

3x 

Admitted. 

4. 

Admitted. 

EH 

Admitted. 

6. 

Admitted. 

i 

Admitted. 

8. 

Admitted. 

9. 

The allegations contained in paragraph 9 are denied for the reason that they are 

untrue. By way of further answer, Respondent asserts that it has performed the assessing function 

in a regular and proper manner and that the True Cash Value is $1,060,220, the Assessed Value is 

$530,110, and the Taxable Value is $372,565. 

10. 

Admitted. 

11. 

Admitted. 

12. 

The allegations contained in paragraph 12 are denied for the reason that they are 

untrue. By way of further answer, Respondent asserts that it has performed the assessing function 

in a regular and proper manner and that the True Cash Value is $1,060,220, the Assessed Value is 

$530,110, and the Taxable Value is $372,565. 

13. 

The allegations contained in paragraph 13 are denied for the reason that they are 

untrue. By way of further answer, Respondent asserts that it has performed the assessing function 

in a regular and proper manner and that the True Cash Value is $1,060,220, the Assessed Value is 

$530,110, and the Taxable Value is $372,565. 

WHEREFORE, Respondent respectfully requests that this Tribunal enter an order dismissing 

this petition and affirming the determination of the Board of Review and that the Respondent be

Page 3

awarded its taxable costs. 

McGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorneys for Respondent: 

ener 

El 

Thomas M. Hitch (P25558) 

3410 Belle Chase Way, Suite 600 

Lansing, MI 48823 

patep: 

8/19 [zoey 

(517) 351-0280 

AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, and asserts the following affirmative defenses: 

1. 

That Petitioner has failed to.state a cause of action upon which relief can be granted. 

21 

Thiat Respondent reservesthe right io file such other affirmative defenses as disclosed 

by discovery. 

McGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorneys for Respondent 

Thomas M: Hitch (P2558) 

3410 Belle Chase Way, Suite. 600 

p 

Lansing, MI 48823 

DATED: &)3/ &s 

(517) 351-0280 

x

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AUTOZONE DEVELOPMENT, LLC, 

Petitioner, 

v 

MTT Docket No. 

25-002078-TT 

Parcel No: 

33-19-10-08-130-005 

CITY OF MASON, 

Respondent. 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER, 

& PLUNKETT, P.C. 

Attorney for Petitioner 

: 

380 N. Old Woodward Ave. #300 

Birmingham, MI 48009 

(248) 642-0333 

Thomas M. Hitch (P 25558) 

McGINTY, HITCH, PERSON, 

ANDERSON & REVORE, P.C. 

Attorneys for Respondent 

3410 Belle Chase Way, Suite 600 

Lansing, MI 48910 

(517) 351-0280 

PROOF OF SERVICE 

Chelsy Fortino states that on the August 19, 2025, she served a copy of Respondent's Answer to 

Petition upon: 

Jason C. Long 

Jerome P. Pesick 

Attorneys at Law 

380 N. Old Woodward Ave. #300 

Birmingham, MI 48009

Page 5

Mason City Assessor 

201 W. Ash Street 

Mason, MI 48854 

Ingham County Clerk 

P.O. Box 179 

Mason, MI 48854 

Ingham County Equalization Director 

2nd Floor Courthouse 

PO Box 319 

Mason, MI 48854 

Secretary 

Mason Public Schools Board of Education 

201 W. Ash St, Ste. 2A 

Mason, MI 48854 

Michigan State Treasurer 

c/o State Tax Commission 

P.O. Box 30471 

Lansing, MI 48909 

by placing same in a receptacle of the United States Mail with first-class postage firmly affixed thereon. 

Foe 

Chelsy Fortino

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002078

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Mason (INGHAM)

Local Unit of Government/First Name

M.I.

Last Name

Home Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Thomas

M.I.

M.

Last Name

Hitch

Firm Name (if any)

McGinty Hitch et al

Address (No., Street, P.O. Box or Rural Route)

3410 Belle Chase Way

Suite 600

City or Town

Lansing

State

Michigan

ZIP Code

48911

Telephone Number

517-351-0280

Fax Number

517-351-3583

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

tomh@mcgintylaw.com

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Thomas M. Hitch

/s/

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Page 1

AUTOZONE DEVELOPMENT, LLC,

Petitioner,

Docket No. 25’002078

v.

CITY OF MASON,

Respondent.

Proof of Service of Petition and Notice of Docket Number

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

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

Page 2

Proof of Service of Petition and Notice of Docket Number

Monica Athanas

states that

she personally served copies of the Entire

Tribunal Property Tax Petition, the Notice of Docket Number, and this Proof of

Service, on the persons listed below, by the means identified below, by placing those

025.

First- Class Mail

Certified Mail

J

This Proof of Service was signed and sworn before me on August

Page 2

documents in duly stamped, addressed envelopes, and placing the envelopes in the

United States mail on August

/ <A~->..2|

Director of

Equalization

Ingham County

P.O. Box 319

Mason, MI 48854

Clerk

Ingham County

P.O. Box 179

Mason, MI

48854

State Treasurer

Michigan Dep’t of Treasury

Austin Building

430 W. Allegan

Lansing, MI

48922

Secretary of School Board

Mason Public Schools

201 W. Ash St., Ste. 2A

Mason, MI

48854

Assessor

City of Mason

201 W. Ash St.

Mason, MI 48854

Clerk

City of Mason

201 W. Ash St.

Mason, MI 48854

Notary Public

Monica Athanas

i

. ——

5

=

Actino in the County y =

= z ofjPa&W

< =

06-^

V

'////ffiiin""

(J

LL, 2025.

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Page 1

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 33-19-10-08-130-005 

CITY OF MASON, 

 

 

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 Development, LLC, 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 Development, LLC, is a foreign limited liability 

company with a registered office in Michigan located at 40600 E. Ann Arbor Rd., 

Ste. 201, Plymouth, Michigan 48170. 

2. 

Respondent City of Mason is a Michigan municipal corporation with its 

principal offices located at 201 W. Ash St., Mason, Michigan 48854.

Page 2

Page 2 

The Subject Property 

3. 

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

33-19-10-08-130-005, which is commonly known as 222 S. Cedar St., Mason, 

Michigan 48854 (the “Subject Property”). 

4. 

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

Mason 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 

$1,060,220 

 

$530,110 

 

 

$372,565 

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

Page 3 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $460,220 

 

$230,110 

 

 

 $72,565 

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

Page 4

Page 4 

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

Page 5

Exhibit A

Page 6

L-4400

PARCEL CODE NUMBER: 33-19-10-08-130-005

TO:

0002996

0.00%

0.00%

% Exempt As “Qualified Agricultural Property”:

FES 2 8 2025

0.00%

% Exempt As “MBT Industrial Personal”:

% Exempt As “MBT Commercial Personal:”

WILSON C FRANCO

Exempt As “Qualified Forest Property”:

Yes

No

Exempt As “Development Property”:

Yes

No

Tax Description: COM SW COR BLK 48, W 66 FT TO W LN CEDAR ST FOR POB, N 132 FT, W 297 FT, S 155.92 FT, E 297 FT, N 23.92 FT TO POB. SEC 8 T2N R1WCITY OF MASON, INGHAM CO. 1.06 ACRES

ACCORDING TO MCL 211 .34c THIS PROPERTY IS CLASSIFIED AS:

201

COMMERCIAL

PRIORYEAR’S CLASSIFICATION: 201

COMMERCIAL

1 . TAXABLE VALUE:

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR: 1.000

530,110

478,990

51,120

4. STATE EQUALIZED VALUE (SEV):

The 2025 Inflation Rate Multiplier is: 1.031

APPEALS AT MASON CITY HALL ON MARCH 10, 2025

3 PM TO 9 PM.

MARCH 11, 2025

9 AM TO 3 PM.

TO APPEAL YOUR ASSESSMENT PLEASE CALL

517-676-9155 FOR AN APPOINTMENT.

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

2025 year by approximately: $801

PROPERTY ADDRESS:

222 S CEDAR

CURRENT

TENTATIVE AMOUNT

YEAR: 2025

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As “Homeowners Principal Residence”:

Michigan Department of Treasury

1019 (Rev. 10-24)

Email Address

ASSESS@MASON.MI.US

FROM:

CITY OF MASON

201 WASH ST

PO BOX 370

MASON, Ml

48854

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

Name

HEIDI ROENICKE

5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2024: Was Not

6. ASSESSOR CHANGE reason: Market Adjustment

372,565

530,110

11,202

51,120

PRIOR AMOUNT

YEAR: 2024

361,363

478,990

Telephone Number

(517) 676-9155

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

THIS IS NOT A TAX BILL

Notice of Assessment, Taxable Valuation, and Property Classification

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c

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Page 1

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

Autozone Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002078

City Of Mason, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 8, 2025

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 33-19-10-08-130-005 

CITY OF MASON, 

 

 

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 Development, LLC, 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 Development, LLC, is a foreign limited liability 

company with a registered office in Michigan located at 40600 E. Ann Arbor Rd., 

Ste. 201, Plymouth, Michigan 48170. 

2. 

Respondent City of Mason is a Michigan municipal corporation with its 

principal offices located at 201 W. Ash St., Mason, Michigan 48854.

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The Subject Property 

3. 

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

33-19-10-08-130-005, which is commonly known as 222 S. Cedar St., Mason, 

Michigan 48854 (the “Subject Property”). 

4. 

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

Mason 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 

$1,060,220 

 

$530,110 

 

 

$372,565 

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

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10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $460,220 

 

$230,110 

 

 

 $72,565 

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

Page 5

Exhibit A

Page 6

L-4400

PARCEL CODE NUMBER: 33-19-10-08-130-005

TO:

0002996

0.00%

0.00%

% Exempt As “Qualified Agricultural Property”:

FES 2 8 2025

0.00%

% Exempt As “MBT Industrial Personal”:

% Exempt As “MBT Commercial Personal:”

WILSON C FRANCO

Exempt As “Qualified Forest Property”:

Yes

No

Exempt As “Development Property”:

Yes

No

Tax Description: COM SW COR BLK 48, W 66 FT TO W LN CEDAR ST FOR POB, N 132 FT, W 297 FT, S 155.92 FT, E 297 FT, N 23.92 FT TO POB. SEC 8 T2N R1WCITY OF MASON, INGHAM CO. 1.06 ACRES

ACCORDING TO MCL 211 .34c THIS PROPERTY IS CLASSIFIED AS:

201

COMMERCIAL

PRIORYEAR’S CLASSIFICATION: 201

COMMERCIAL

1 . TAXABLE VALUE:

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR: 1.000

530,110

478,990

51,120

4. STATE EQUALIZED VALUE (SEV):

The 2025 Inflation Rate Multiplier is: 1.031

APPEALS AT MASON CITY HALL ON MARCH 10, 2025

3 PM TO 9 PM.

MARCH 11, 2025

9 AM TO 3 PM.

TO APPEAL YOUR ASSESSMENT PLEASE CALL

517-676-9155 FOR AN APPOINTMENT.

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

2025 year by approximately: $801

PROPERTY ADDRESS:

222 S CEDAR

CURRENT

TENTATIVE AMOUNT

YEAR: 2025

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As “Homeowners Principal Residence”:

Michigan Department of Treasury

1019 (Rev. 10-24)

Email Address

ASSESS@MASON.MI.US

FROM:

CITY OF MASON

201 WASH ST

PO BOX 370

MASON, Ml

48854

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

Name

HEIDI ROENICKE

5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2024: Was Not

6. ASSESSOR CHANGE reason: Market Adjustment

372,565

530,110

11,202

51,120

PRIOR AMOUNT

YEAR: 2024

361,363

478,990

Telephone Number

(517) 676-9155

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

THIS IS NOT A TAX BILL

Notice of Assessment, Taxable Valuation, and Property Classification

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Autozone Development, LLC

Home Address (No., Street, P.O. Box or Rural Route)

380 N. Old Woodward Ave.

Suite 300

City or Town

birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jlong@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jlong@wwrplaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

222 S. Cedar St.

Mason

Michigan

48854

Taxing Authority (City or Township)

City Of Mason (INGHAM)

County

Ingham

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-19-10-08-130-005

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

530110

Current Taxable Value as established by the Board of Review:

372565

What do you believe is the fair market value (also known as True Cash Value)?

600000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

300000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jason C Long

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