Record Finder / 26-001492-TT
Michigan
O'Reilly Auto Enterprises, LLC Petitioner Vs. City Of Marquette Respondent
- Petitioner
- O'Reilly Auto Enterprises, LLC
- Respondent
- City Of Marquette
Case overview
- Docket number
- 26-001492-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Marquette
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Answer was received | RESP | Not recorded | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/15/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Appearance Answer and Proof of Service.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL O’REILLY AUTO ENTERPRISES, LLC Petitioner, v MTT Docket No. 26-001492 Parcel No. 0513493 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Sarah R. Belloli Suzanne Larsen (P57017) Ryan City of Marquette 101 W. Big Beaver, Suite 945 300 W. Baraga Avenue Troy, MI 48084 Marquette, Michigan 49855 (313) 230-01014 (906) 225-8563 Sarah.Belloli@Ryan.com slarsen@marquettemi.gov Attorney for Petitioner Attorney for Respondent ______________________________________________________________________________ APPEARANCE NOW COMES Suzanne C. Larsen, City Attorney, and hereby enters her Appearance on behalf of the Respondent, City of Marquette, in the above cause. Respectfully submitted, Dated: September 14, 2026 By: Suzanne C. Larsen Suzanne C. Larsen (P57017) Attorney for Respondent City Attorney – City of Marquette 300 W. Baraga Avenue Marquette, Michigan 49855
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL O’REILLY AUTO ENTERPRISES, LLC Petitioner, v MTT Docket No. 26-001492 Parcel No. 0513493 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Sarah R. Belloli Suzanne Larsen (P57017) Ryan City of Marquette 101 W. Big Beaver, Suite 945 300 W. Baraga Avenue Troy, MI 48084 Marquette, Michigan 49855 (313) 230-01014 (906) 225-8563 Sarah.Belloli@Ryan.com slarsen@marquettemi.gov Attorney for Petitioner Attorney for Respondent ______________________________________________________________________________ ANSWER TO PETITION NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen, and for its Answer to Petitioner’s Petition states as follows: 1. Property Parcel No: 0513493. ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 2. The property identified above is real. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because only one parcel of real property is being appealed. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it does not appear that parcels of personal property are intended to be appealed.
Page 3
5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it does not appear that parcels of personal property are intended to be appealed. 6. The property identified above is classified as 201 commercial improved. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. ANSWER: Respondent admits that Petitioner made no protest to the Board of Review. 8. If protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it is not applicable. 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. N/A. ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it is not applicable. 10. The property or properties at issue are located in Marquette County. The property or properties’ address is 2045 W. US Hwy 41, City of Marquette, MI. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 11. The assessment or assessments at issue were established by the City of Marquette. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 12. Petitioner’s legal residence or principal office address is 233 South Patterson Avenue, Springfield, MO 65802.
Page 4
ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 13. This appeal involves issues relating to the property or properties’ true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 14. The tax year(s) at issue are 2026. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 15. If more than the current tax year is being appealed, list the separate and specific
Page 5
and
Page 6
4.
Page 7
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.
EntireTribunalCaseISAnswer.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 Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001492 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Marquette (MARQUETTE) 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 Suzanne M.I. Last Name Larsen Firm Name (if any) City of Marquette Address (No., Street, P.O. Box or Rural Route) 300 W. Baraga City or Town Marquette State Michigan ZIP Code 49855 Telephone Number 9062258563 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) slarsen@marquettemi.gov Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Suzanne C Larsen /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.
Appearance Answer and Proof of Service.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL O’REILLY AUTO ENTERPRISES, LLC Petitioner, v MTT Docket No. 26-001492 Parcel No. 0513493 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Sarah R. Belloli Suzanne Larsen (P57017) Ryan City of Marquette 101 W. Big Beaver, Suite 945 300 W. Baraga Avenue Troy, MI 48084 Marquette, Michigan 49855 (313) 230-01014 (906) 225-8563 Sarah.Belloli@Ryan.com slarsen@marquettemi.gov Attorney for Petitioner Attorney for Respondent ______________________________________________________________________________ APPEARANCE NOW COMES Suzanne C. Larsen, City Attorney, and hereby enters her Appearance on behalf of the Respondent, City of Marquette, in the above cause. Respectfully submitted, Dated: September 14, 2026 By: Suzanne C. Larsen Suzanne C. Larsen (P57017) Attorney for Respondent City Attorney – City of Marquette 300 W. Baraga Avenue Marquette, Michigan 49855
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL O’REILLY AUTO ENTERPRISES, LLC Petitioner, v MTT Docket No. 26-001492 Parcel No. 0513493 CITY OF MARQUETTE, Respondent. ______________________________________________________________________________ Sarah R. Belloli Suzanne Larsen (P57017) Ryan City of Marquette 101 W. Big Beaver, Suite 945 300 W. Baraga Avenue Troy, MI 48084 Marquette, Michigan 49855 (313) 230-01014 (906) 225-8563 Sarah.Belloli@Ryan.com slarsen@marquettemi.gov Attorney for Petitioner Attorney for Respondent ______________________________________________________________________________ ANSWER TO PETITION NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. Larsen, and for its Answer to Petitioner’s Petition states as follows: 1. Property Parcel No: 0513493. ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 2. The property identified above is real. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because only one parcel of real property is being appealed. 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it does not appear that parcels of personal property are intended to be appealed.
Page 3
5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number? ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it does not appear that parcels of personal property are intended to be appealed. 6. The property identified above is classified as 201 commercial improved. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. ANSWER: Respondent admits that Petitioner made no protest to the Board of Review. 8. If protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it is not applicable. 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue. N/A. ANSWER: The allegation in the corresponding paragraph of the Petition does not require a response because it is not applicable. 10. The property or properties at issue are located in Marquette County. The property or properties’ address is 2045 W. US Hwy 41, City of Marquette, MI. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 11. The assessment or assessments at issue were established by the City of Marquette. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 12. Petitioner’s legal residence or principal office address is 233 South Patterson Avenue, Springfield, MO 65802.
Page 4
ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 13. This appeal involves issues relating to the property or properties’ true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegation contained in the corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 14. The tax year(s) at issue are 2026. ANSWER: Respondent admits the allegation contained in the corresponding paragraph of the Petition. 15. If more than the current tax year is being appealed, list the separate and specific
Page 5
and
Page 6
4.
Page 7
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.
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: 26-001492 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance Answer and 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.
26-001492.pdfRead complete document text →
Read document text excerpt
Page 1
101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 July 13, 2026 RECEIVED State of Michigan Treasurer JUL 1:5 2026 Treasury Building, 430 West Allegan Street Lansing, MI 48922 MICHIGAN TAX TRIBUNAL Re: O'Reilly Auto Enterprises, LLC v City of Marquette MTT Docket No.: 26-001492 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Marquette Area School District, Marquette County Equalization Director Marquette County Clerk City of Marquette Assessor City of Marquette Clerk Enclosures
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFTICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL O'Reilly Auto Enterprises, LLC, MTT Docket No.: 26-001492 Petitioner, v City of Marquette, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL City of Marquette Assessor: Marquette City Assessor, 300 W Baraga Avenue Marquette , MI 49855 City of Marquette Clerk: Marquette City Clerk, 300 W Baraga Avenue Marquette , MI 49855 VIA FIRST-CLASS MAIL Marquette County Equalization Director: Marquette County Equalization Director, 234 W Baraga Ave, Marquette, MI 49855 Marquette County Clerk: Marquette County Clerk, 234 W Baraga Ave, Marquette, MI 49855 Marquette Area School District. — School Board Secretary: Marquette Area School District., 1201 W Fair Ave, Marquette, MI 49855 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days afier issuance of the notice of docket number as required by the Tribunals service rules. /s/ Joan Kleiner Joan Kleiner July 13,2026
Page 3
101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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.
MTT_ET_Petition_O_Reilly Auto Enterprises_TY2026.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 O'Reilly Auto Enterprises, LLC, Petitioner(s) v City of Marquette, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 52-52-005-134-93 2. The property identified above is ☑ real ☐ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ☐ Yes ☐ No. (If no, separate Petitions are required for each noncontiguous parcel.) N/A 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ☐ Yes ☐ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
Page 2
MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 10. The property or properties at issue are located in Marquette County. The property’s address is: 2045 W US Hwy 41, City of Marquette, MI 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Marquette 12. Petitioner’s legal residence or principal office address is: 233 South Patterson Avenue, Springfield, MO 65802 13. This appeal involves issues relating to the (check all that are applicable): ☑ the property or properties’ true cash and taxable values ☐ the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ☐ Yes ☑ No ☐ uniformity of the property or properties’ assessment ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
Page 3
MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,851,200 $1,425,600 $1,392,582 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,734,000 $867,000 $867,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,117,200 $558,600 $525,582 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
Page 4
MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-26
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.
EntireTribunalCaseISPetition.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 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 O'Reilly Auto Enterprises, LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 2045 W US Hwy 41 Marquette
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49855 Taxing Authority (City or Township) City Of Marquette (MARQUETTE) County Marquette 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: 52-52-005-134-93 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: 1425600 Current Taxable Value as established by the Board of Review: 1392582 What do you believe is the fair market value (also known as True Cash Value)? 1734000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 867000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686984146 Supporting Waiver Documents:
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.
ET_Notice_of_Docket_Number.2026-08-14_15-44-48.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 O'Reilly Auto Enterprises, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001492 City Of Marquette, 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 14, 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.
MTT_ET_Petition_O_Reilly Auto Enterprises_TY2026.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 O'Reilly Auto Enterprises, LLC, Petitioner(s) v City of Marquette, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 52-52-005-134-93 2. The property identified above is ☑ real ☐ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ☐ Yes ☐ No. (If no, separate Petitions are required for each noncontiguous parcel.) N/A 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ☐ Yes ☐ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
Page 2
MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 10. The property or properties at issue are located in Marquette County. The property’s address is: 2045 W US Hwy 41, City of Marquette, MI 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Marquette 12. Petitioner’s legal residence or principal office address is: 233 South Patterson Avenue, Springfield, MO 65802 13. This appeal involves issues relating to the (check all that are applicable): ☑ the property or properties’ true cash and taxable values ☐ the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ☐ Yes ☑ No ☐ uniformity of the property or properties’ assessment ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
Page 3
MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,851,200 $1,425,600 $1,392,582 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,734,000 $867,000 $867,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,117,200 $558,600 $525,582 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
Page 4
MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-26
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.
EntireTribunalCaseISPetition.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 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 O'Reilly Auto Enterprises, LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 2045 W US Hwy 41 Marquette
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49855 Taxing Authority (City or Township) City Of Marquette (MARQUETTE) County Marquette 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: 52-52-005-134-93 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: 1425600 Current Taxable Value as established by the Board of Review: 1392582 What do you believe is the fair market value (also known as True Cash Value)? 1734000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 867000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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/ Sarah R. Belloli Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686984146 Supporting Waiver Documents:
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.