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MENARD, INC. v. ESCANABA

Docket No. 325718.

891 N.W.2d 1 (2016)

315 Mich.App. 512

MENARD, INC. v. CITY OF ESCANABA.

Court of Appeals of Michigan.

Decided May 26, 2016, at 9:10 a.m.

Attorney(s) appearing for the Case

Dykema Gossett, PLLC, Detroit (by Carl Rashid, Jr. , Jill M. Wheaton , and Blair D. Gould ), for Menard, Inc.

Bloom Sluggett Morgan, PC (by Jack L. Van Coevering , Crystal L. Morgan , and Scott A. Noto ), for city of Escanaba.

Amici Curiae: Johnson Rosati Schultz & Joppich, PC, Farmington Hills (by Stephanie Simon Morita ), for Michigan Municipal League, Michigan Townships Association, Michigan Association of School Boards, Michigan School Business Officials, Michigan Association of Counties, and Michigan Assessors Association.

Before: TALBOT, C.J., and HOEKSTRA and SHAPIRO, JJ.

This case arises out of ad valorem property tax assessments for the tax years 2012, 2013, and 2014. The subject property is a 166,196 square foot "big box" store built on 18.35 acres and located in Escanaba, Michigan. After a hearing on petitioner, Menard, Inc.'s, challenge to respondent, city of Escanaba's, tax assessment, the Michigan Tax...

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