In Menard, Inc v City
of Escanaba, 315 Mich App 512; 891 NW2d 1 (2016), lv denied, 501 Mich
899 (2017), the firm represented Michigan Realtors® in proceedings
before the Supreme Court on issues relating to the taxation of “big box” stores
such as Menards. The case involved
the elevation of basic, yet significant, appraisal concepts such as highest and
best use, the use of true comparables, and the use of the cost‑less‑depreciation
method of valuation over the “Dark Store” theory of valuation promoted by
Menards and other big box store chains.
The Court of Appeals had reversed the errant decision of the Tax
Tribunal and remanded the case to the Tribunal, instructing it to utilize a
valuation approach that is most accurate.
Menards sought leave in the Supreme Court, asking that the Court reverse
the Court of Appeals. The Michigan
Realtors® opposed the Application.
The Supreme Court ultimately denied the application.