24-004078 Maguire v Juniata Twp - Dismiss-SA.pdf

Lonnie L Maguire, Petitioner Vs. Township Of Juniata, Respondent · 24-004078-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 

Lonnie L Maguire, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004078 

 

Juniata Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING REPSONDENT’S MOTION TO DISMISS 

 

On May 8, 2025, Respondent filed a motion requesting that the Tribunal dismiss this 

case. In the motion, Respondent states that “Petitioner did not protest the special 

assessment roll because he was ‘unable to attend’ the public hearing on the special 

assessment roll.” As a result, Respondent asserts that the Tribunal does not have 

jurisdiction to hear the above-referenced appeal. 

 

Petitioner did not file a response to Respondent’s motion. 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s garbage collection special assessment. However, 

Petitioner did not protest the assessment at the hearing held for the purpose of 

confirming the special assessment roll as required by MCL 205.735a. The statute 

provides that, “[f]or a special assessment dispute, the special assessment shall be 

protested at the hearing held for the purpose of confirming the special assessment roll 

before the tribunal acquires jurisdiction states, the petition filed in this matter indicates 

that Petitioner did not protest the assessment at the hearing held for the purpose of 

confirming the special assessment because they were “unable to attend.” As such, and 

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

statutory requirement or filing deadline, it has no authority to grant Petitioner the relief 

requested.1 Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

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

 

 

 

1 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), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

MTT Docket No. 24-004078 

Page 2 of 2 

 

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 

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: June 11, 2025 

 

 

 

By _____________________________ 

smm 

 

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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