24-003877 Dismiss.pdf

Anthony L Williams, Petitioner V City Of Detroit, Respondent · 24-003877-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 

Anthony I Williams, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003877 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner is appealing 

the denial of a poverty exemption under MCL 211.7u, which was issued by the July 

Board of Review (BOR) on July 16, 2024. The determination was served upon 

Petitioner at his address of record. Petitioner did not file this appeal until October 17, 

2024. Given this, the Tribunal finds that it has no authority over Petitioner’s appeal 

because it was not filed within 35 days of the issuance of the BOR’s decision.1 

Because the Tribunal has no equitable power to waive or otherwise disregard a 

statutory filing deadline, it has no authority to grant Petitioner the relief requested.2 

Petitioner’s appeal is barred by the statute of limitations. As a result, the hearing 

scheduled for October 8, 2025, is adjourned and this case is dismissed. Therefore, 

 

IT IS ORDERED that the October 8, 2025 hearing is ADJOURNED. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

 

1 The BOR decision indicated that the appeal must be filed with the Tribunal within 35 days of issuance. 

However, the statute requires that an appeal be filed within 30 days of the BOR decision. See MCL 

211.53c. The petition was filed beyond the timeframe of both appeal periods. 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987) and Elec Data Sys Corp v Flint 

Twp, 253 Mich App 538 (2002).

MTT Docket No. 24-003877 

Page 2 of 2 

 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

 

Entered: August 12, 2025 

 

 

By _____________________________ 

bw/am 

 

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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