26-001175 Extend Default (no response).pdf
Sophia Seime Petitioner V Township Of Clinton Respondent · 26-001175-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 Sophia Seime, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-001175 Clinton 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 September 2, 2026, because Petitioner filed the wrong petition for the issue being appealed and did not paid the full required fee for the filing of the appropriate petition, as required by TTR 279 and 269.1 Petitioner was required to cure the default by filing a Small Claims Petition of Valuation Appeal form, including the required Mutliple Parcel Attachment form for the additional parcels being appealed, and paying the additional fee required for the filing of the petition within 14 days.2 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.3 The Tribunal further notes that the petition was filed in the name of Sophia Seime, who appears to be the authorized representative and not the actual party-in-interest to this appeal.4 Pursuant to MCL 205.735a, the Tribunal’s jurisdiction can only be invoked by a party in interest. The Michigan Court of Appeals has held that “a ‘party in interest’ includes persons or entities with a property interest in the property being assessed.”5 As such, the petition must name the record owner or other party-in-interest as Petitioner in Section 1 of the petition form. 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 Small Claims Petition for Valuation Appeal identifying the record owner 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 Tribunal rules, information on filing fees, and a filing fee calculator are available online at https://www.michigan.gov/taxtrib. 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 4 A Statement of Agency (statement) was filed with the petition. The statement authorizes Tax Recourse, LLC to act on behalf of Petitioner, yet fails to state the name of the record owner of Petitioner. 5 Spartan Stores, Inc v City of Grand Rapids, 307 Mich App 565, 567 (2014).
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MTT Docket No. 26-001175 Page 2 of 2 of the subject property or other party-in-interest as Petitioner in Section 1 of the petition form, and complete section 2 with the authorized representative’s information, (2) file a Multiple Parcel Attachment to Petition form, (3) pay the additional fee required for the filing of the petition, (4) file a Motion to Set Aside Default, (5) pay the $25.00 fee required for the filing of the Motion to Set Aside Default, and (6) file proof the Motion to Set Aside Default was served on Respondent. The petition shall note the docket number assigned by the Tribunal in this case and if filed using the Tribunal’s e- filing system, must be filed on the assigned docket as an “amended petition.” The foregoing must be filed with the Tribunal within 14 days of the entry of this order. Unfortunately, payment of the remaining petition filing fee may not be made via e-filing. Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237. Entered: September 29, 2026 By: /s/ Patricia L. Halm 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