Autozone Development LLC, Petitioner Vs. Township Of Bedford, 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, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002147

Township Of Bedford,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: September 10, 2026

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

Page 2

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

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002147

Township Of Bedford,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: September 10, 2026

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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

Docket No. 25-002147 

 

 

 

 

 

 

 

 

 

BEDFORD TOWNSHIP, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

Attorneys for Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation to Withdraw Appeal 

 

Petitioner Autozone Development, LLC, and Respondent Bedford Township, 

by and through their respective attorneys, stipulate to the withdrawal of this appeal 

without costs or fees to any party. They therefore respectfully request that the 

Tribunal enter an Order dismissing the appeal. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 /s/ Jason C. Long 

 

 

/s/ Laura M. Hallahan 

 

 

Jason C. Long (P59244) 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

 

 

Attorney for Respondent 

 

Dated: September 4, 2026

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002147

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: stip to withdraw bedford

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Autozone Development LLC,

Petitioner,

v

 

 

Township Of Bedford,

Respondent.

 MTT Docket No. 25-002147

Please be advised that 25-002147 has been placed on a two-week Prehearing General 

Call commencing January 19, 2027. Unless ordered otherwise, parties will be notified 

at least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002147

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by September 22, 2026. 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 shall file and exchange their Prehearing 

Statements by September 22, 2026. Witnesses, with the exception of rebuttal 

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 may 

result in holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

September 22, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, 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 19, 2027, which means all discovery has been requested, all Motions to 

Compel have been filed, 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 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it 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. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 17, 2026

Page 3

MTT Docket No. 25-002147

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their

Page 4

ST

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

Autozone Development, LLC, 

 

 

 

Petitioner, 

 

v 

 

Bedford Township, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002147 

Parcel No. 58-02-030-132-36 

 

_____________________________________________________________________________/ 

 

JEROME P. PESICK (P29039) 

JASON C. LONG (P59244) 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

Attorneys for Petitioner 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

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 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, Bedford Township, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

The Parties 

1. 

Respondent lacks the knowledge and information necessary to respond to the 

truth of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

The Subject Property 

 

3. 

Respondent lacks the knowledge and information necessary to respond to the 

truth of the allegations set forth in Paragraph 3 and, therefore, leaves Petitioner to its proofs.

Page 2

2

4. 

Respondent admits the allegations in Paragraph 4. 

 

5. 

Upon information and belief, Respondent admits the allegations in Paragraph 5. 

 

The 2025 Assessment 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent admits the allegations in Paragraph 7. 

 

8. 

Respondent admits the allegations in Paragraph 8. 

 

9. 

Respondent acknowledges Petitioner’s contention of value but denies that it reflects 

the property’s fair market value as of December 31, 2024. In further answer, the assessed, state 

equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage of 

true cash value permitted by law, were correctly determined and are based upon correct application 

of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory 

and constitutional. 

 

10. 

Respondent acknowledges Petitioner’s belief as to a dispute in the subject 

property’s valuation but denies Petitioner’s contentions of value have merit and further denies 

Petitioner is entitled to relief. In further answer, the assessed, state equalized and/or taxable values 

do not exceed permitted amounts, do not exceed the percentage of true cash value permitted by 

law, were correctly determined and are based upon correct application of proper principles, and 

the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 

 

11. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 11 but denies 

Petitioner’s claims have merit and denies Petitioner is entitled to any relief. Upon information and 

belief, Respondent admits that there is no issue relative to an addition or loss but denies that 

Petitioner has a right to raise such issues at a later date. 

 

12. 

Respondent denies the allegations in Paragraph 12, including subparagraphs (a) - 

(d), for the reason that they are untrue. In further answer, the assessed, state equalized and/or 

taxable values do not exceed permitted amounts, do not exceed the percentage of true cash value 

permitted by law, were correctly determined and are based upon correct application of proper 

principles, and the values and Respondent’s mode of assessment are non-discriminatory and 

constitutional. 

 

13. 

Respondent admits the subject property’s 2025 assessment is uniform. Respondent 

denies the subject property’s values have been overestimated. 

 

Conclusion and Request for Relief 

 

14. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to said relief for the reasons set forth above.

Page 3

3

 

 

WHEREFORE, Respondent, Bedford Township, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, 

and award Respondent its costs and attorney fees. 

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: September 12, 2025 

 

 

(248) 731-3089 

 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, Bedford Township, asserts the following affirmative 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 determine the 

property’s lawful assessment. Alhi Development 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 specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents.

Page 4

4

5. 

Petitioner has failed to allege that the

Page 5

5

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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. 25-002147

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Bedford (MONROE)

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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/s/

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Page 1

AUTOZONE DEVELOPMENT, LLC,

Petitioner,

v.

BEDFORD TOWNSHIP,

Respondent.

Proof of Service of Petition and Notice of Docket Number

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Docket No. 25-002147

Parcel No. 58-02-030-132-36

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,

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

United States mail on August 15, 2025.

PERSONS SERVED:

Certified Mail

First Class Mail

onica Athanas

LZ

Page 2

Assessor

Township of Bedford

8100 Jackman Road

Temperance, MI 48182

Clerk

Township of Bedford

8100 Jackman Road

Temperance, MI 48182

Clerk

Monroe County

106 E First Street

Monroe, MI 48161

Director of Equalization

Monroe County

51 S Macomb

Monroe, MI 48161

State Treasurer

Michigan Dep’t of Treasury

Austin Building

430 W. Allegan

Lansing, MI

48922

Secretary of School Board

Bedford Public Schools

1135 Smith Road

Temperance, MI 48182

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

L .

Notary Public

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

. 2025.

S

'i.

=

Actins In the County

E

= “

of

z =

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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. 58-02-030-132-36 

BEDFORD 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 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 Corporation is a foreign corporation 

with its registered offices in Michigan located at 30600 Telegraph Road, Bingham 

Farms, Michigan 48025. 

2. 

Respondent Bedford Township is a Michigan township with its 

primary offices located at 8100 Jackman Road, Temperance, Michigan 48182.

Page 2

Page 2 

The Subject Property 

3. 

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

58-02-030-132-36, which is commonly known as 7425 Secord Road, Lambertville, 

Michigan 48144 (the “Subject Property”). 

4. 

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

Bedford 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 

$1,180,800 

 

$590,400 

 

 

$370,402 

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 

 $580,800 

 

$290,400 

 

 

 $70,402 

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: June 2, 2025 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

THIS

IS

NOT A TAX BILL

L-4400

54

PARCEL IDENTIFICATION

•RECEIVED

58 02 030 132 36

PARCEL NUMBER:

MAR 0 h 2025

PROPERTY ADDRESS:

WILSON & FRANCO

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

54

LEGAL DESCRIPTION:

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

201

Commercial

PRIOR YEAR'S CLASSIFICATION:

201

Commercial

1.

TAXABLE VALUE:

11,137

2. ASSESSED VALUE:

30,900

3. TENTATIVE EQUALIZATION FACTOR:

1.000

30,900

590,400

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:

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

THE BOARD OF REVIEW WILL MEET AT BEDFORD TOWNSHIP HALL, 8100 JACKMAN ROAD, TEMPERANCE, Ml 48182 ON

3/10/2025 FROM 1-5 PM & 6-9 PM AND 3/1 1/2025 FROM 9 AM-12 PM & 1-5 PM.

FOR QUESTIONS OR TO MAKE AN

APPOINTMENT TO APPEAL, CALL (734) 224-7353. APPOINTMENTS ARE REQUIRED.

LETTER APPEALS MUST BE RECEIVED

IN OFFICE BY 3/10/2025 (POSTMARKS NOT ACCEPTED). PROPERTY RECORDS AVAILABLE AT WWW.BEDFORDMI.ORG.

T8S R7E SEC 30 1.197 ACRES M/L

COM @ SE COR SE 1/4 SD SEC TH N 00D OOM 00S E ALONG C/L SECOR 321.00 FT TO

POBTH N 89D 27M 15SW 53.00 FTTH S 00D OOM 00S W 38.00 FTTH N 89D 27M 15S W40 FTTH S 00D OOM 00S E 16.2 FT TH N

89D 27M 1 5S W 1 51 .00 FT TH N 00D OOM 00S E 228.3 FT TH S 89D 27M

1 5S E 244.00 FT S 00D OOM 00S W ALONG C/L SECOR

RD 173.83 FT TO POB

7425 SECOR

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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.: 25-002147

Township Of Bedford, 

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 13, 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.

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. 58-02-030-132-36 

BEDFORD 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 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 Corporation is a foreign corporation 

with its registered offices in Michigan located at 30600 Telegraph Road, Bingham 

Farms, Michigan 48025. 

2. 

Respondent Bedford Township is a Michigan township with its 

primary offices located at 8100 Jackman Road, Temperance, Michigan 48182.

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The Subject Property 

3. 

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

58-02-030-132-36, which is commonly known as 7425 Secord Road, Lambertville, 

Michigan 48144 (the “Subject Property”). 

4. 

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

Bedford 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 

$1,180,800 

 

$590,400 

 

 

$370,402 

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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Page 3 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $580,800 

 

$290,400 

 

 

 $70,402 

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: June 2, 2025 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

THIS

IS

NOT A TAX BILL

L-4400

54

PARCEL IDENTIFICATION

•RECEIVED

58 02 030 132 36

PARCEL NUMBER:

MAR 0 h 2025

PROPERTY ADDRESS:

WILSON & FRANCO

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

54

LEGAL DESCRIPTION:

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

201

Commercial

PRIOR YEAR'S CLASSIFICATION:

201

Commercial

1.

TAXABLE VALUE:

11,137

2. ASSESSED VALUE:

30,900

3. TENTATIVE EQUALIZATION FACTOR:

1.000

30,900

590,400

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:

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

THE BOARD OF REVIEW WILL MEET AT BEDFORD TOWNSHIP HALL, 8100 JACKMAN ROAD, TEMPERANCE, Ml 48182 ON

3/10/2025 FROM 1-5 PM & 6-9 PM AND 3/1 1/2025 FROM 9 AM-12 PM & 1-5 PM.

FOR QUESTIONS OR TO MAKE AN

APPOINTMENT TO APPEAL, CALL (734) 224-7353. APPOINTMENTS ARE REQUIRED.

LETTER APPEALS MUST BE RECEIVED

IN OFFICE BY 3/10/2025 (POSTMARKS NOT ACCEPTED). PROPERTY RECORDS AVAILABLE AT WWW.BEDFORDMI.ORG.

T8S R7E SEC 30 1.197 ACRES M/L

COM @ SE COR SE 1/4 SD SEC TH N 00D OOM 00S E ALONG C/L SECOR 321.00 FT TO

POBTH N 89D 27M 15SW 53.00 FTTH S 00D OOM 00S W 38.00 FTTH N 89D 27M 15S W40 FTTH S 00D OOM 00S E 16.2 FT TH N

89D 27M 1 5S W 1 51 .00 FT TH N 00D OOM 00S E 228.3 FT TH S 89D 27M

1 5S E 244.00 FT S 00D OOM 00S W ALONG C/L SECOR

RD 173.83 FT TO POB

7425 SECOR

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)

c/o 380 N. Old Woodward Ave.

Ste. 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)

WWR&P

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]

7425 Secord Road

Bedford Township

Michigan

48144

Taxing Authority (City or Township)

Township Of Bedford (MONROE)

County

Monroe

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:

58-02-030-132-36

Classification of Property: Real 

Commercial

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

590400

Current Taxable Value as established by the Board of Review:

370402

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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