25-002395 Extend Default.pdf
Andy I Byler, Petitioner V Township Of Elmer, Respondent · 25-002395-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 Andy I Byler, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002395 Elmer Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on June 12, 2025, because Petitioner filed the wrong petition for the issue under appeal and failed to pay the required $25.00 petition filing fee.1 Petitioner filed a Petition for Valuation form but indicated they were appealing the denial of a Principal Residence Exemption. Petitioner was required to file a Petition for the Denial of Principal Residence form, indicating the docket number previously assigned by the Tribunal, and pay the required $25.00 filing fee within 14 days. Petitioner has had ample time to comply, yet has failed to respond or submit the required filings. 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.2 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 a Petition for Denial of Principal Residence Exemption, indicating the docket number previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing system, file on the assigned docket number as an “amended petition,” (2) pay the required $25.00 filing fee for the filing of the petition (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file proof the motion was were served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 “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.
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MTT Docket No. 25-002395 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: July 17, 2025 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 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. 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). 4 See also MCL 205.732.