Menard, Inc v. City of Escanaba

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 Escana-ba’s tax assessment, the Michigan Tax Tribunal (the tribunal) rejected Escanaba’s assessment and found in favor of Menard. Because we conclude that the tribunal made an error of law and its decision was not supported by competent, material, and substantial evidence, we reverse and remand.

I.…