Record Finder / 26-001285-TT
Michigan
Autozone Development, LLC Petitioner V City Of Fraser Respondent
- Petitioner
- Autozone Development, LLC
- Respondent
- City Of Fraser
Case overview
- Docket number
- 26-001285-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Notice of Filing | Not recorded | Not recorded | 10/16/2026 | Not recorded | Download |
| 5 | Attachments to the Answer were filed | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 09/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-10-16_09-19-56.pdfRead complete document text →
Read document text excerpt
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 SMALL CLAIMS DIVISION v MTT Docket No. 26-001285 City Of Fraser, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
Page 2
MTT Docket No. 26-001285 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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 3
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 SMALL CLAIMS DIVISION v MTT Docket No. 26-001285 City Of Fraser, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption
Page 4
M
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.
Answer - Proof of Service.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Autozone Development, LLC Petitioner(s) Vv MTT Docket No. 26-001285 City of Fraser, Respondent(s) PROOF OF SERVICE- ANSWER I, Colleen Thomas, state that on September 3, 2026 served a copy of the Answer to the Value Appeal relative to the above-captioned matter upon: Jason Long Williams Williams Rattner & Plunkett PC 380 N. Old Woodward Ave Ste 300 Birmingham, MI 48009
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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: 26-001285 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: Answer - Proof of Service 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.
SC Answer Valuation - Signed Mailed 9-3-26_0001.pdfRead complete document text →
Read document text excerpt
Page 1
pom, pe (fled ar STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-001285 Section 1: Respondent’s Contact Information Unit of Government City Of Fraser Mailing Address (No., Street, P.O. Box or Rural Route): 33000 Garfield City or Town: State: ZIP Code: Fraser ML Henze Telephone "mr E86-293-31 00 x1 6.7 Email Address (do not enter unless you want MTT to send all correspondence via email): colleent@frasercitymi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information | First Name: M.L: Last Name: Colleen Thomas Firm Name (if any): C . ity of Fraser Mailing Address (No., Street, P.O. Box or Rural Route): Same City or Town: State: ZIP Code: Telephone Number: S a m e Email Address (do not enter unless you want MTT to send all correspondence via email): colleent@frasercitymi.gov Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. [ves [J No BK] Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? O ves No
Page 2
pom, Er dae Lapse STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The City of Fraser has equitably and uniformly assessed the subject property at 50% of its true cash value as mandated by MCL 211.27a. The valuation assigned by the Assessor will be defended at the appropriate time and place. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? O Yes [v4] No If yes, check which BOR Petitioner attended: [] March [J yuly [J December If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes O No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? liz] Yes [v4] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [J ves v4) No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel me 031 1-31-1 00-050 Classification of Property: Real ld Personal [J (check one) Agricultural J Commercial @ Industrial J Residential (J ~~ Timber-Cutover (J Developmental J Utility J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $646,882 What do you believe is the fair market value (also known as true cash value)? $1,401,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by 5) $700,500 assessed value) $546 882 Signajdre “requirgd Respontent &t Att, re i
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.
scanswer_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001285 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Fraser (MACOMB) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Colleen M.I. Last Name Thomas Firm Name (if any) City of Fraser Address (No., Street, P.O. Box or Rural Route) 33000 Garfield City or Town Fraser State Michigan ZIP Code 48026 Telephone Number 586-293-3100 E-mail Address colleent@frasercitymi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The City of Fraser has equitably and uniformly assessed the subject property at 50% of its true cash value as mandated by MCL 211.27a. The valuation assigned by the Assessor will be defended at the appropriate time and place Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? No If Yes, check which Board of Review Petitioner attended: If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? Yes *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 03-11-31-100-050 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 700500 Current Taxable Value as established by the Board of Review: 646882 What do you believe is the fair market value? 1401000 What do you believe is the taxable value? 646882 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Colleen Thomas Attorney or Authorized Agent’s Signature: /s/
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.
Fraser.SKM_C751i26031208430_0011.pdfRead complete document text →
Read document text excerpt
Page 1
oa gy THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF FRASER PARCEL IDENTIFICATION ASSESSING DEPARTMENT PARCEL NUMBER: 03-11-31-100-050 33000 GARFIELD RD RECEIVED PROPERTY ADDRESS: FRASER MI 48026 34629 UTICA RD FRASER, MI 48026 SCHOOL DISTRICT CODE: ~~ 50100 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: sen EXEMPTIONS wwwx exxAUTO* MIXED AADC 493 T11 Pl ### % Exempt As "Homeowners Principal Residence": .00% AUTOZONE DEVELOPMENT LLC % Exempt As "Qualified Agricultural Property": .00% 123 S FRONT ST FL 3 i B MEMPHIS, TN 38103-3607 % Exempt As "MBT Industrial Personal™: .00% TUR NE BURT (TEENIE RR RTO TL] % Exempt As "MBT Commercial Personal" 00% Exempt As "Disabled Veteran or Surviving Spouse”: [1 Yes No Exempt As "Qualified Forest Property”: 0 Yes [X] No Exempt As "Development Property": a Yes No LEGAL DESCRIPTION: SPLIT/COMBINED ON 11/02/2021 FROM 03-11-31-100-047; T2N, R13E, SEC 31; COMM AT N 1/4 POST SEC 31; TH S89*24'07 W 184.68 FT; TH S21*47'00 E 703.04 FT; TH S68*13'00"W 60.00 FT TO POB:; TH $21*47'00°E 108.67 FT; TH S21*21'55"E 112.73 FT. TH S$16*37'43"W 3.75 FT; TH 148.46 FT ALG A CURVE RIGHT ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 201 Commercial The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT Reber CHANGE FROM h NTATIVE AMOUNT for the 2026 year by approximately: $1124 YEAR: 2025 YEAR: 2026 PR 2 1. TAXABLE VALUE: 629,876 646,882 17,006 2. ASSESSED VALUE: 662,400 700,500 38.100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 662,400 700,500 38,100 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [ves No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: DEBRA J. KOPP (586) 293-3100 DEBRAK@FRASERCITYMI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE BOARD OF REVIEW WILL HEAR APPEALS BY APPOINTMENT ON: TUESDAY, MARCH 10, 2026 (9 AM-12 PM & 1 PM-4 PM) & THURSDAY, MARCH 12, 2026 (2 PM-5 PM & 6 PM-9 PM). TO MAKE AN APPOINTMENT WITH THE BOARD OF REVIEW, CALL THE ASSESSING DEPARTMENT AT 586-293-3100 ON TUESDAY OR THURSDAY BETWEEN 8 AM AND 4:30 PM. THE DEADLINE TO MAKE AN APPOINTMENT IS 12 PM ON THURSDAY, MARCH 12, 2026. LETTER APPEALS WILL ALSO BE ACCEPTED AND MUST BE RECEIVED BY THE ASSESSING DEPARTMENT BY 12 PM ON THURSDAY, MARCH 12, 2026. 5368
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Autozone Development, LLC Mailing 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 248-642-0333 E-mail Address jlong@wwrplaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: 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 jlong@wwrplaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 34629 Utica Road
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Fraser County Macomb State Michigan ZIP Code 48026 Taxing Authority (City or Township) City Of Fraser (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The subject property's assessed and taxable values are at higher ratios of its true cash value than the Michigan Constitution and the General Property Tax Act authorize. In other words, Respondent has overestimated the subject property's true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 03-11-31-100-050 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 700500 Current Taxable Value as established by the Board of Review:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 646882 What do you believe is the fair market value? 1201000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 600500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 600500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Jason C. Long Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.
SC_Notice_of_Docket_Number.2026-08-31_16-49-15.pdfRead complete document text →
Read document text excerpt
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 SMALL CLAIMS DIVISION v MTT Docket No. 26-001285 City Of Fraser, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 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 SMALL CLAIMS DIVISION v MTT Docket No. 26-001285 City Of Fraser, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 31, 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.
Fraser.SKM_C751i26031208430_0011.pdfRead complete document text →
Read document text excerpt
Page 1
oa gy THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF FRASER PARCEL IDENTIFICATION ASSESSING DEPARTMENT PARCEL NUMBER: 03-11-31-100-050 33000 GARFIELD RD RECEIVED PROPERTY ADDRESS: FRASER MI 48026 34629 UTICA RD FRASER, MI 48026 SCHOOL DISTRICT CODE: ~~ 50100 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: sen EXEMPTIONS wwwx exxAUTO* MIXED AADC 493 T11 Pl ### % Exempt As "Homeowners Principal Residence": .00% AUTOZONE DEVELOPMENT LLC % Exempt As "Qualified Agricultural Property": .00% 123 S FRONT ST FL 3 i B MEMPHIS, TN 38103-3607 % Exempt As "MBT Industrial Personal™: .00% TUR NE BURT (TEENIE RR RTO TL] % Exempt As "MBT Commercial Personal" 00% Exempt As "Disabled Veteran or Surviving Spouse”: [1 Yes No Exempt As "Qualified Forest Property”: 0 Yes [X] No Exempt As "Development Property": a Yes No LEGAL DESCRIPTION: SPLIT/COMBINED ON 11/02/2021 FROM 03-11-31-100-047; T2N, R13E, SEC 31; COMM AT N 1/4 POST SEC 31; TH S89*24'07 W 184.68 FT; TH S21*47'00 E 703.04 FT; TH S68*13'00"W 60.00 FT TO POB:; TH $21*47'00°E 108.67 FT; TH S21*21'55"E 112.73 FT. TH S$16*37'43"W 3.75 FT; TH 148.46 FT ALG A CURVE RIGHT ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 201 Commercial The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT Reber CHANGE FROM h NTATIVE AMOUNT for the 2026 year by approximately: $1124 YEAR: 2025 YEAR: 2026 PR 2 1. TAXABLE VALUE: 629,876 646,882 17,006 2. ASSESSED VALUE: 662,400 700,500 38.100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 662,400 700,500 38,100 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [ves No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: DEBRA J. KOPP (586) 293-3100 DEBRAK@FRASERCITYMI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE BOARD OF REVIEW WILL HEAR APPEALS BY APPOINTMENT ON: TUESDAY, MARCH 10, 2026 (9 AM-12 PM & 1 PM-4 PM) & THURSDAY, MARCH 12, 2026 (2 PM-5 PM & 6 PM-9 PM). TO MAKE AN APPOINTMENT WITH THE BOARD OF REVIEW, CALL THE ASSESSING DEPARTMENT AT 586-293-3100 ON TUESDAY OR THURSDAY BETWEEN 8 AM AND 4:30 PM. THE DEADLINE TO MAKE AN APPOINTMENT IS 12 PM ON THURSDAY, MARCH 12, 2026. LETTER APPEALS WILL ALSO BE ACCEPTED AND MUST BE RECEIVED BY THE ASSESSING DEPARTMENT BY 12 PM ON THURSDAY, MARCH 12, 2026. 5368
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Autozone Development, LLC Mailing 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 248-642-0333 E-mail Address jlong@wwrplaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: 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 jlong@wwrplaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 34629 Utica Road
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Fraser County Macomb State Michigan ZIP Code 48026 Taxing Authority (City or Township) City Of Fraser (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The subject property's assessed and taxable values are at higher ratios of its true cash value than the Michigan Constitution and the General Property Tax Act authorize. In other words, Respondent has overestimated the subject property's true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 03-11-31-100-050 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 700500 Current Taxable Value as established by the Board of Review:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 646882 What do you believe is the fair market value? 1201000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 600500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 600500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Jason C. Long Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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.