Autozone, Inc., Petitioner Vs. Township Of Flint, 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 Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002076 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002076 

Page 2 of 2 

 

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

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

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

of 8.66%. 

 

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

 

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

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 31, 2025 

jcr 

 

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, INC., 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

Docket No. 25-002076 

 

 

 

 

 

 

 

 

 

FLINT TOWNSHIP, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paula Dotson, Assessor 

CHARTER TOWNSHIP OF FLINT 

1490 S. Dye Road 

Flint, MI 48532 

(810) 600-3227 

Authorized Representative for 

Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation for Entry of Consent Judgment 

 

1. 

This appeal is pending in the Entire Tribunal Division. 

 

2. 

The subject property in this appeal is identified as Parcel No. 07-16-

300-078 and is commonly known as 4434 Corunna Road, Flint Township, Michigan 

48532 (the “Subject Property”). 

 

3. 

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

Board of Review are as follows: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,476,200 

738,100 

366,475 

 

4. 

The values for the Subject Property stipulated by the parties for 

settlement purposes are as follows: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

700,000 

350,000 

350,000 

 

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

Page 2 

5. 

Special terms and conditions: All refunds shall be issued payable 

jointly to Petitioner and WWRP, P.C., and shall be delivered to Petitioner’s 

attorneys as follows: Williams, Williams, Rattner & Plunkett, P.C., Attn: Jason C. 

Long, 380 N. Old Woodward Avenue, Suite 300, Birmingham, MI 48009. 

 

Wherefore, the parties respectfully request that this honorable Tribunal 

enter a Consent Judgment revising the Subject Property’s 2025 property tax 

assessment consistent with the values set forth in this Stipulation. 

 

 

 

 /s/ Jason C. Long 

 

 

Jason C. Long (P59244) 

Attorney for Petitioner 

 

 

 

 

 /s/ Paula Dotson 

 

 

Paula Dotson 

Assessor for Respondent 

 

 

 

Dated: October 30, 2025

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Page 1

RECEIVED 

SEP 0% 2025 

CHARTER TOWNSHIP OF FLINT 

MICHIGAN TAX TRIBUNAL 

Assessment Division 

- 

1490 S. Dye Road 

Phone: (810) 732-1350 

William Fowler, 

i 

gly 

Fax: (810) 732-0866 

MMAO, PPE 

Flint, Michigan 48532 

assessingdept@flinttownship.org 

Assessor 

August 28, 2025 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 25-002076 

Autozone, Inc. v Township of Flint 

Parcel: 07-16-300-078 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioners Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

Sf 2ecla Deo 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Autozone, Inc. 

MTT Docket no.: 25-002076 

Parcel 07-16-300-078 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

Jason Long & Jerome Pesick 

Paula Dotson 

Williams, Williams, Rattner & Plunkett 

Deputy Assessor, Charter Township of Flint 

380 N. Old Woodward Ave., Ste. 300 

1490 S. Dye Road 

Birmingham, MI 48009 

Flint, MI 48532 

248.642.0333 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2025 

ASSESSED AND TAXBLE VALUATION (JN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

1. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

1 of Petitioner's Petition as it does not have sufficient information to form a 

belief as to the truth of the allegations. 

2. 

Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioner’s 

Petition. 

3. 

Respondent admits the statements and or allegations set forth in paragraph 3 of Petitioner’s 

Petition.

Page 3

10. 

11. 

12. 

13. 

MTT Docket No. 25-002076 

Respondent admits the statements and or allegations set forth in paragraph 6 of Petitioners 

Petition. 

Respondent admits the statements and or allegations set forth in paragraph 7 of Petitioner’s 

Petition. 

Respondent admits the statements and or allegations set forth in paragraph 8 of Petitioner’s 

Petition. 

Respondent neither admits nor denies the statements and or allegations set forth in paragraph 

9 of Petitioners Petition as said paragraph is merely the opportunity for Petitioner to set 

forth its opinion of value. 

Respondent neither admits nor denies the statements and or allegations set forth in paragraph 

10 of Petitioner’s Petition said paragraph is merely the mathematical calculation of the 

difference between Respondent’s valuations and Petitioner’s contention of value. 

Respondent neither admits nor denies the statements and or allegations set forth in paragraph 

11 of Petitioner’s as said paragraph does not have sufficient information to form a belief as 

to the truth of the allegations. 

Respondent neither admits nor denies the statements and or allegations set forth in paragraph 

12 of Petitioner’s Petition as said paragraph does not have sufficient information to form a 

belief as to the truth of the allegations. 

Respondent denies the statements or allegations set forth in paragraph 13 of Petitioner’s 

Petition for the reason they are not true. 

Wherefore Respondent requests the relief and actions requested by Petitioner be denied. 

Respondent leaves Petitioner to meeting its required burden of proof. 

Respondent’s Response submitted on this date, 

August 28, 2025, by: 

Suto AUPE 

Paula Dotson

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Autozone, Inc. 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

MTT DOCKET NO.: 25-002076 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

GENESEE COUNTY) 

THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on 

August 28, 2025, she caused to be served upon: 

Jason Long & Jerome Pesick 

Michigan Tax Tribunal 

Williams, Williams, Rattner & Plunkett 

PO Box 30232 

380 N. Old Woodward Ave., Ste. 300 

Lansing, Michigan 48909 

Birmingham, MI 48009 

by enclosing the same in an envelope, plainly addressed to said party at the above address, with 

lawful United States first class postage affixed thereon and by placing same in the United States 

mail. 

August 28, 2025 

Date 

Paula Dotson 

Deputy Assessor

Page 5

25-0207 

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1490 S. Dye Road 

Flint, Michigan 48532 

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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, INC., 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

Docket No. 25-002076 

 

 

 

 

 

 

 

 

 

FLINT TOWNSHIP, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paula Dotson, Assessor 

CHARTER TOWNSHIP OF FLINT 

1490 S. Dye Road 

Flint, MI 48532 

(810) 600-3227 

Authorized Representative for 

Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation for Entry of Consent Judgment 

 

1. 

This appeal is pending in the Entire Tribunal Division. 

 

2. 

The subject property in this appeal is identified as Parcel No. 07-16-

300-078 and is commonly known as 4434 Corunna Road, Flint Township, Michigan 

48532 (the “Subject Property”). 

 

3. 

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

Board of Review are as follows: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,476,200 

738,100 

366,475 

 

4. 

The values for the Subject Property stipulated by the parties for 

settlement purposes are as follows: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

700,000 

350,000 

350,000 

 

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

Page 2 

5. 

Special terms and conditions: All refunds shall be issued payable 

jointly to Petitioner and WWRP, P.C., and shall be delivered to Petitioner’s 

attorneys as follows: Williams, Williams, Rattner & Plunkett, P.C., Attn: Jason C. 

Long, 380 N. Old Woodward Avenue, Suite 300, Birmingham, MI 48009. 

 

Wherefore, the parties respectfully request that this honorable Tribunal 

enter a Consent Judgment revising the Subject Property’s 2025 property tax 

assessment consistent with the values set forth in this Stipulation. 

 

 

 

 /s/ Jason C. Long 

 

 

Jason C. Long (P59244) 

Attorney for Petitioner 

 

 

 

 

 /s/ Paula Dotson 

 

 

Paula Dotson 

Assessor for Respondent 

 

 

 

Dated: October 30, 2025

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Page 1

AUTOZONE, INC.,

Petitioner,

Docket No. 25-002076

v.

FLINT TOWNSHIP,

Respondent.

Proof of Service of Petition and Notice of Docket Number

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

Jason C. Long (P59244)

Jerome P. Pesick (P29039)

WILLIAMS, WILLIAMS, RATTNER

& PLUNKETT, PC

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

Attorneys for Petitioner

Page 2

Proof of Service of Petition and Notice of Docket Number

Monica Athanas states that

she personally

served

copies of the Entire

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

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

United States mail on August

First- Class Mail

Certified Mail

, 2025.

.c

Page 2

State Treasurer

Michigan Dep’t of Treasury

Austin Building

430 W. Allegan

Lansing, MI

48922

/

It

Notary P/

Assessor

Charter Twp. of Flint

1490 S. Dye Rd.

Flint, MI 48532

Clerk

Charter Twp. of Flint

1490 S Dye Rd

Flint, MI 48532

Director of

Equalization

Genesee County

1101 Beach Street

Room 206

Flint, MI

48502

Clerk

Genesee County

1101 Beach St.

Flint, MI 48502

Secretary of School Board

Carman-Ainsworth

Community Schools

G-3475 W. Court Street

Flint, MI 48532

Monica Athanas

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

2025.

This Proof of Service was signed and sworn befo^me on August

C LO^.

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Page 1

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE, INC., 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 07-16-300-078 

FLINT 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 Inc., 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, Inc., is a foreign corporation with its registered 

offices in Michigan located at 30600 Telegraph Road, Bingham Farms, Michigan 

48025. 

2. 

Respondent Flint Charter Township is a Michigan charter township 

with its principal offices located at 1490 S. Dye Rd., Flint, Michigan 48532.

Page 2

Page 2 

The Subject Property 

3. 

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

07-16-300-078, which is commonly known as 4434 Corunna Road, Flint Township, 

Michigan 48532 (the “Subject Property”). 

4. 

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

Carman-Ainsworth 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 

$1,476,200 

 

$738,100 

 

 

$366,475 

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 

A copy of the Subject Property’s 2025 Notice of Assessment is attached to this 

Petition as Exhibit A. 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $876,200 

 

$438,100 

 

 

 $66,475 

11. 

This Petition presents issues involving the Subject Property’s 

valuation for property tax assessment purposes. Petitioner does not believe that 

this Petition presents any issues arising out of “additions” or “losses” as the General 

Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves 

its right to assert issues involving losses should information supporting such issues 

become available. 

12. 

The Subject Property’s 2025 assessment (a) violates the Michigan 

Constitution, the GPTA, and other Michigan law, (b) is based on erroneous 

principles and information, (c) is based on the misapplication of valuation 

principles, and (d) otherwise violates Petitioner’s rights. 

13. 

Petitioner does not assert that the Subject Property’s 2025 assessment 

is not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Property’s values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2025 assessment to amounts that do 

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

Page 4

Page 4 

Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 31, 2025 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

THIS

IS

NOT A TAX BILL

L-4400

13fl

PARCEL IDENTIFICATION

07-16-300-078

PARCEL NUMBER:

PROPERTY ADDRESS:

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

MAR 0 k 2025

WILSON & FRANCO

LEGAL DESCRIPTION:

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

201

Commercial

PRIOR YEAR'S CLASSIFICATION:

201

Commercial

1.

TAXABLE VALUE:

11,019

2.

ASSESSED VALUE:

29,400

1.000

738,100

29,400

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:

Name:

Paula Dotson

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

RESIDENTS/NON-RESIDENTS MAY FILE A WRITTEN LETTER OF APPEAL TO THE BOARD OF REVIEW.

LETTERS OF

PROTEST WILL BE ACCEPTED ON OR BEFORE 5:30 P.M., TUESDAY, MARCH 1 1 , 2025.

POSTMARKS WILL NOT BE

CONSIDERED.

LETTER APPEALS SHOULD INCLUDE ANY AND ALL SUPPORTING DOCUMENTATION.

ALL AGENTS

PROTESTING VALUE ON PROPERTY THAT IS NOT THEIR OWN MUST HAVE A NOTARIZED WRITTEN AUTHORIZATION,

WITH ORIGINAL SIGNATURES, FROM EACH PROPERTY OWNER THEY ARE REPRESENTING.

A POL BEG S 89 DEG 00 MIN 44 SEC E 660.09 FT FROM SW COR OF SEC TH N 0 DEG 03 MIN 12 SEC E 660.09 FT TH S 89 DEG

00 MIN 44 SEC E 252.44 FT TH S 0 DEG 03 MIN 12 SEC W 660.09 FT TH N 89 DEG 00 MIN 44 SEC W 252.44 FT TO POB SEC 16

T7N R6E 3.824 A (98) FR 07-16-300-033/-034

4434 CORUNNA RD

FLINT, Ml 48532

CURRENT

TENTATIVE AMOUNT

YEAR:

2025

Yes

Yes

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

The change in taxable value will increase/decrease your tax bill for the 2025

year by approximately:

$630

Email Address:

ASSESSINGDEPT@FLINTTOWNSHIP.ORG

708,700

WAS NOT

355,456

708,700

366,475

738,100

3.

TENTATIVE EQUALIZATION FACTOR:

4.

STATE EQUALIZED VALUE (SEV):

5. There WAS or WAS NOT a transfer of ownership on this property in2024

6. Assessor Change Reason:

Phone:

810-732-1350

Michigan Department of Treasury,

1019 (Rev,

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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, Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002076

Township of Flint, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 8, 2025

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

AUTOZONE, INC., 

 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 07-16-300-078 

FLINT 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 Inc., 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, Inc., is a foreign corporation with its registered 

offices in Michigan located at 30600 Telegraph Road, Bingham Farms, Michigan 

48025. 

2. 

Respondent Flint Charter Township is a Michigan charter township 

with its principal offices located at 1490 S. Dye Rd., Flint, Michigan 48532.

Page 2

Page 2 

The Subject Property 

3. 

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

07-16-300-078, which is commonly known as 4434 Corunna Road, Flint Township, 

Michigan 48532 (the “Subject Property”). 

4. 

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

Carman-Ainsworth 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 

$1,476,200 

 

$738,100 

 

 

$366,475 

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 

A copy of the Subject Property’s 2025 Notice of Assessment is attached to this 

Petition as Exhibit A. 

10. 

The amounts in dispute therefore as follows: 

True cash value 

 

Assessed value 

 

Taxable value 

 $876,200 

 

$438,100 

 

 

 $66,475 

11. 

This Petition presents issues involving the Subject Property’s 

valuation for property tax assessment purposes. Petitioner does not believe that 

this Petition presents any issues arising out of “additions” or “losses” as the General 

Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves 

its right to assert issues involving losses should information supporting such issues 

become available. 

12. 

The Subject Property’s 2025 assessment (a) violates the Michigan 

Constitution, the GPTA, and other Michigan law, (b) is based on erroneous 

principles and information, (c) is based on the misapplication of valuation 

principles, and (d) otherwise violates Petitioner’s rights. 

13. 

Petitioner does not assert that the Subject Property’s 2025 assessment 

is not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Property’s values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2025 assessment to amounts that do 

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

Page 4

Page 4 

Petitioner all other relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 31, 2025 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

THIS

IS

NOT A TAX BILL

L-4400

13fl

PARCEL IDENTIFICATION

07-16-300-078

PARCEL NUMBER:

PROPERTY ADDRESS:

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

MAR 0 k 2025

WILSON & FRANCO

LEGAL DESCRIPTION:

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

201

Commercial

PRIOR YEAR'S CLASSIFICATION:

201

Commercial

1.

TAXABLE VALUE:

11,019

2.

ASSESSED VALUE:

29,400

1.000

738,100

29,400

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:

Name:

Paula Dotson

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

RESIDENTS/NON-RESIDENTS MAY FILE A WRITTEN LETTER OF APPEAL TO THE BOARD OF REVIEW.

LETTERS OF

PROTEST WILL BE ACCEPTED ON OR BEFORE 5:30 P.M., TUESDAY, MARCH 1 1 , 2025.

POSTMARKS WILL NOT BE

CONSIDERED.

LETTER APPEALS SHOULD INCLUDE ANY AND ALL SUPPORTING DOCUMENTATION.

ALL AGENTS

PROTESTING VALUE ON PROPERTY THAT IS NOT THEIR OWN MUST HAVE A NOTARIZED WRITTEN AUTHORIZATION,

WITH ORIGINAL SIGNATURES, FROM EACH PROPERTY OWNER THEY ARE REPRESENTING.

A POL BEG S 89 DEG 00 MIN 44 SEC E 660.09 FT FROM SW COR OF SEC TH N 0 DEG 03 MIN 12 SEC E 660.09 FT TH S 89 DEG

00 MIN 44 SEC E 252.44 FT TH S 0 DEG 03 MIN 12 SEC W 660.09 FT TH N 89 DEG 00 MIN 44 SEC W 252.44 FT TO POB SEC 16

T7N R6E 3.824 A (98) FR 07-16-300-033/-034

4434 CORUNNA RD

FLINT, Ml 48532

CURRENT

TENTATIVE AMOUNT

YEAR:

2025

Yes

Yes

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

The change in taxable value will increase/decrease your tax bill for the 2025

year by approximately:

$630

Email Address:

ASSESSINGDEPT@FLINTTOWNSHIP.ORG

708,700

WAS NOT

355,456

708,700

366,475

738,100

3.

TENTATIVE EQUALIZATION FACTOR:

4.

STATE EQUALIZED VALUE (SEV):

5. There WAS or WAS NOT a transfer of ownership on this property in2024

6. Assessor Change Reason:

Phone:

810-732-1350

Michigan Department of Treasury,

1019 (Rev,

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, Inc.

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

380 N. Old Woodward Ave.

Suite 300

City or Town

birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

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

jlong@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

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

jlong@wwrplaw.com

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

4434 Corunna Rd

Flint Township

Michigan

48532

Taxing Authority (City or Township)

Township of Flint (GENESEE)

County

Genesee

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:

07-16-300-078

Classification of Property: Real 

Commercial

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

738100

Current Taxable Value as established by the Board of Review:

366475

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

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.