26-000046 Extend Default (response).pdf
Eschaton LLC, Petitioner Vs. City Of Detroit, Respondent · 26-000046-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 Eschaton LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-000046 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On February 27, 2026, Petitioner filed an amended petition, a copy of the complaint filed in Wayne County Circuit Court Case No 25-015101-CB, and a written statement as to the status of the circuit court case in response to the Tribunal’s February 13, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioner was held in default because Petitioner filed a defective petition.1 Although Petitioner timely responded to the Order of Default, their attempt to cure is incomplete because Petitioner failed to file proof evidencing the service of the amended petition on all six parties in interest in accordance with Tribunal rules.2 Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.3 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file proof evidencing service of the petition on all six parties in interest, (2) file a Motion to Set Aside Default, and (3) pay the $50.00 fee required for the filing of the motion. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 TTR 225(6). 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.
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MTT Docket No. 26-000046 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.5 Entered: March 20, 2026 By _____________________________ kac 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 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 5 See also MCL 205.732.