25-002618 vac reinstate.pdf

James C Fisher, Petitioner V Mecosta County Drain Commissioner, Respondent · 25-002618-TT

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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 

James C Fisher, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-002618 

 

Mecosta County Drain Commissioner, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING JULY 23, 2025 ORDER GRANTING JOINT MOTION TO 

WITHDRAW 

 

ORDER VACATING JULY 23, 2025 ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER DENYING JOINT MOTION TO WITHDRAW APPEAL 

 

The Tribunal has considered the file in this case and finds that it entered an Order 

Granting Joint Motion to Withdraw and Order of Dismissal on July 23, 2025. The 

Tribunal erred in the entry of these orders because the motion to withdraw was signed 

by Respondent’s authorized representative both on behalf of Respondent, and on 

behalf of Petitioner, “with permission.” Pursuant to TTR 215(1): “If a document is 

required to be signed by these rules, the document must be signed by the filing party or, 

if the party is represented by an attorney or authorized representative, by the party or 

the party’s attorney or authorized representative.”1 Although the Tribunal generally 

accepts joint motions signed by one party with the “permission” or “concurrence” of the 

other party, the name of the party for which the signature is being signed must still be 

listed on the signature line. Further, neither a party nor its authorized representative 

may actually sign a motion or other document on behalf of another party or authorized 

representative. The Tribunal therefore clarifies that the name and/or signature of 

Respondent’s representative should NOT be listed anywhere in Petitioner’s signature 

section of the motion form; the form should list only Petitioner’s name in the printed 

name section and should be signed “/s/ ‘Name of Petitioner’ with permission.” As such, 

the Tribunal finds good cause to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the July 23, 2025 Order Granting Joint Motion to Withdraw is 

VACATED. 

 

IT IS FURTHER ORDERED that the July 23, 2025 of Dismissal is VACATED. 

 

 

1 Id. See also TTR 229(1) and (5) and TTR 231(1).

MTT Docket No. 25-002618 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that the Joint Motion to Withdraw Appeal is DENIED. 

 

 

 

Entered: August 11, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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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