Autozone Development, LLC Petitioner Vs. Township Of Scio Respondent

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

Docket No. 26-001274 

 

 

 

 

 

 

 

 

 

SCIO TOWNSHIP, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 

Mariah Evans Fink (P73757) 

FINK & FINK, PLLC 

3025 Miller Rd. 

Ann Arbor, MI 48103 

(734) 994-1077 

Attorneys for Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation for Entry of Consent Judgment 

 

 

Petitioner and Respondent, by and through their respective attorneys, submit 

the following Stipulation. 

1. 

This appeal is pending in the entire tribunal division. 

2. 

The subject property in this appeal is identified as Parcel No. H-08-21-

400-004 and commonly known as 5740 Jackson Road, Ann Arbor, Michigan 48103 

(the “Subject Property”). 

3. 

The values for the Subject Property established by Respondent’s 2026 

March Board of Review are as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,550,200 

 

$775,100 

 

 

$719,898

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4. 

The values for the Subject Property for the 2026 tax year stipulated by 

the parties for settlement purposes are as follows: 

 

True cash value 

 

Assessed value 

 

Taxable value 

 

 $990,000 

 

$495,000 

 

 

$495,000 

5. 

Special terms affecting the request for consent judgment are as follows: 

All refunds shall be issued payable to “Autozone Development, LLC,” and shall be 

delivered to Petitioner’s attorneys as follows: Williams Williams Rattner & Plunkett, 

P.C., Attn: Jason C. Long, 380 N. Old Woodward Ave., Ste. 300, Birmingham, MI 

48009. 

Petitioner and Respondent hereby approve this Stipulation for Entry of 

Consent Judgment and request that the Tribunal enter a Judgment adopting its 

terms. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 /s/ Jason C. Long 

 

 

/s/ Mariah Evans Fink [with consent] 

Jason C. Long (P59244) 

 

Mariah Evans Fink (P73757) 

Attorney for Petitioner 

 

 

Attorney for Respondent 

 

Dated: October 20, 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: 26-001274

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

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Entry of Consent Judgment

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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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1 

 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

Autozone Development, LLC 

 Petitioner, 

 

 

 MTT Docket No: 26-001274 

 

v 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX CASE 

 

Scio Township, 

 

 

 

Respondent. 

 

 

 

 

 

________________________________________________________________/ 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, 

RATTNER & PLUNKETT, PC 

Attorneys for Petitioner 

380 N Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

FINK & FINK PLLC 

Attorneys for Respondent 

Mariah Evans Fink (P73757) 

3025 Miller Rd 

Ann Arbor, MI 48103 

Telephone (734) 994-1077 

Mariah.fink@finkandfink.com 

______________________________________________________________________________/ 

 

PROOF OF SERVICE 

On September 2, 2026, I served Respondent’s Answer to Petition and Appearance of 

counsel on Petitioner’s counsel at the address captioned above by regular mail. 

 

FINK & FINK, PLLC 

Attorneys for Respondent 

 

 

BY: 

/s/ Mariah Evans Fink 

MARIAH EVANS FINK (P73757) 

Dated: September 2, 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: 26-001274

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: proof of service answer and appearance

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001274

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: appearance 8.25.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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1 

 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

Autozone Development, LLC 

 Petitioner, 

 

 

 MTT Docket No:26-001274 

 

v 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX CASE 

 

Scio Township, 

 

 

 

Respondent. 

 

 

 

 

 

________________________________________________________________/ 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, 

RATTNER & PLUNKETT, PC 

Attorneys for Petitioner 

380 N Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

 

FINK & FINK PLLC 

Attorneys for Respondent 

Mariah Evans Fink (P73757) 

3025 Miller Rd 

Ann Arbor, MI 48103 

Telephone (734) 994-1077 

Mariah.fink@finkandfink.com 

______________________________________________________________________________/ 

 

APPEARANCE 

Please enter the Appearance of FINK & FINK PLLC, and Mariah Evans Fink as counsel 

for Respondent. 

FINK & FINK, PLLC 

Attorneys for Respondent 

 

 

BY: 

/s/ Mariah Evans Fink 

MARIAH EVANS FINK (P73757) 

 

Dated: August 25, 2026

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1 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

 

MICHIGAN TAX TRIBUNAL 

 

Autozone Development, LLC 

 Petitioner, 

 

 

 MTT Docket No:26-001274 

 

v 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX CASE 

 

Scio Township, 

 

 

 

Respondent. 

 

 

 

 

 

________________________________________________________________/ 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, 

RATTNER & PLUNKETT, PC 

Attorneys for Petitioner 

380 N Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

 

FINK & FINK PLLC 

Attorneys for Respondent 

Mariah Evans Fink (P73757) 

3025 Miller Rd 

Ann Arbor, MI 48103 

Telephone (734) 994-1077 

Mariah.fink@finkandfink.com 

______________________________________________________________________________/ 

ANSWER TO PETITION 

Respondent, Scio Township, by its attorneys, FINK & FINK, PLLC, answers the Petition 

as follows: 

1. 

Respondent lacks knowledge of this allegation but takes Petitioner at its word. 

2. 

Admit. 

3. 

Admit. 

4. 

Admit. 

5. 

Admit. 

6. 

Admit.

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2 

7. 

Admit. 

8. 

Admit. 

9. 

Respondent acknowledges that this allegation contains Petitioner’s contention; however, 

Respondent denies that these values are accurate. 

10. 

Respondent agrees that the calculations by Petitioner are correct. 

11. 

Admit. 

12. 

Denied for the reason that this allegation and its subparts are not true as follows: 

 

a. Respondent’s assessment of the property complies with the statutes and constitutional 

limitations on assessments. 

 

b. Respondent’s assessment is proper based on the standard practices for determining 

assessments in Michigan. 

c. Respondent’s assessment is not more than 50% of the true cash value and complies with 

the statutes and constitutional limitations on assessments. 

 

c. Respondent’s assessment of Petitioner’s property is not a violation of Petitioner’s rights 

because it is not at a higher level of true cash value than the average level of assessment within the 

assessment district and the assessment was determined using the same standard practice for all 

properties in the assessment district. 

WHEREFORE, Respondent prays that the Petition be denied, that the assessment be sustained, and 

the Respondent granted its attorney fees and costs of suit. 

FINK & FINK, PLLC 

Attorneys for Respondent 

Dated: August 25, 2026 

 

 

 

 

 

 

BY: 

/s/ Mariah Evans Fink 

MARIAH EVANS FINK (P73757)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001274

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Scio (WASHTENAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone 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

Mariah

M.I.

Evans

Last Name

Fink

Firm Name (if any)

Fink & Fink, PLLC

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

3025 Miller Rd

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48103

Telephone Number

734-994-1077

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

mariah.fink@finkandfink.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Mariah Evans Fink

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AUTOZONE DEVELOPMENT, LLC, 

Petitioner, 

v. 

Docket No. 26-001274 

SCIO 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 

Proof of Service of Petition and Notice of Docket Number

Page 2

Proof of Service of Petition and Notice of Docket Number 

Monica Athanas states that she served copies of the Entire Tribunal Property Tax 

Petition, Notice of Docket Number, and this Proof of Service, on the persons listed 

below, by placing copies of those documents in a duly stamped, addressed envelope 

and placing the envelope in the United States mail on August 6, 2026. 

Persons served: 

Via certified mail: 

Scio Township 

Office of the Assessor 

827 N. Zeeb Road 

Ann Arbor, MI 48103 

Scio Township 

Office of the Township 

Clerk 

827 N. Zeeb Road 

Ann Arbor, MI 48103 

Via first class mail: 

Washtenaw County 

County Clerk's Office 

200 N. Main St. 

Ann Arbor, MI 48104 

Washtenaw County 

Director of 

Equalization 

P.O. Box 8645 

Ann Arbor, MI 48107 

Ann Arbor Public School Dist. 

Secretary of the School Board 

2555 South State Street 

Ann Arbor, MI 48104 

State Treasurer 

Michigan Dep't of Treasury 

Austin Building 

430 W. Allegan 

Lansing, MI 

48922 

Argue. Mamas 

Monica Athanas 

This Proof of Service was signed and sworn before me on August 6, 2026. 

Notary Public,”

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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: 26-001274

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS - Petition - Autozone Scio twp

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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. 26- 

 

 

 

 

 

 

 

 

Parcel No. H -08-21-400-004 

SCIO 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, 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 the Scio Township is a Michigan township with its principal 

offices located at 827 N. Zeeb Rd., Ann Arbor, Michigan 48103.

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The Subject Property 

3. 

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

H-08-21-400-004, which is commonly known as 5740 Jackson Road, Ann Arbor, 

Michigan 48103 (the “Subject Property”). 

4. 

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

Ann Arbor Public Schools public school district. 

5. 

The Subject Property was designed to be used for, and is presently used 

for, retail purposes. 

The 2026 Property Tax Assessment 

6. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

7. 

For the 2026 tax year, Respondent classified the Subject Property as 

commercial real property. 

8. 

For the 2026 tax year, Respondent established the Subject Property’s 

assessment for property taxes in the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,550,200 

 

$775,100 

 

 

$719,898 

A copy of the 2026 Notice of Assessment for the Subject Property is attached to this 

Petition as Exhibit A. 

9. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,000,000 

 

$500,000 

 

 

$500,000

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Page 3 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $550,200 

 

$275,100 

 

 

$219,898 

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 2026 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 2026 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 2026 assessment to amounts that do 

not exceed the values set forth in Paragraph 9 of this Petition and granting Petitioner

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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 22, 2026 

 

 

Attorneys for Petitioner

Page 5

Exhib

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company 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

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)

Williams Williams Rattner & Plunkett, PC

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

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

jlong@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

5740 Jackson Road

Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48103

Taxing Authority (City or Township)

Township Of Scio (WASHTENAW) 

County

Washtenaw

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

H-08-21-400-004

Classification of Property: Real (check one)

Commercial (check one)

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

775100

Current Taxable Value as established by the Board of Review:

719898

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

1000000

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

500000

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

500000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286576023

Supporting Waiver Documents:

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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.: 26-001274

Township Of Scio, 

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 6, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE DEVELOPMENT, LLC, 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel No. H -08-21-400-004 

SCIO 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, 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 the Scio Township is a Michigan township with its principal 

offices located at 827 N. Zeeb Rd., Ann Arbor, Michigan 48103.

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The Subject Property 

3. 

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

H-08-21-400-004, which is commonly known as 5740 Jackson Road, Ann Arbor, 

Michigan 48103 (the “Subject Property”). 

4. 

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

Ann Arbor Public Schools public school district. 

5. 

The Subject Property was designed to be used for, and is presently used 

for, retail purposes. 

The 2026 Property Tax Assessment 

6. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

7. 

For the 2026 tax year, Respondent classified the Subject Property as 

commercial real property. 

8. 

For the 2026 tax year, Respondent established the Subject Property’s 

assessment for property taxes in the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,550,200 

 

$775,100 

 

 

$719,898 

A copy of the 2026 Notice of Assessment for the Subject Property is attached to this 

Petition as Exhibit A. 

9. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True cash value 

 

Assessed value 

 

Taxable value 

$1,000,000 

 

$500,000 

 

 

$500,000

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10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $550,200 

 

$275,100 

 

 

$219,898 

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 2026 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 2026 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 2026 assessment to amounts that do 

not exceed the values set forth in Paragraph 9 of this Petition and granting Petitioner

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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 22, 2026 

 

 

Attorneys for Petitioner

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Exhib

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

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company 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

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)

Williams Williams Rattner & Plunkett, PC

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

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

jlong@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

5740 Jackson Road

Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48103

Taxing Authority (City or Township)

Township Of Scio (WASHTENAW) 

County

Washtenaw

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

H-08-21-400-004

Classification of Property: Real (check one)

Commercial (check one)

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

775100

Current Taxable Value as established by the Board of Review:

719898

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

1000000

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

500000

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

500000

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286576023

Supporting Waiver Documents:

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