24-003395 Recon Deny.pdf

Richard B Rineer, Petitioner V City Of Frankfort, Respondent · 24-003395-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 

Richard B Rineer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003395 

 

City of Frankfort, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On October 7, 2024, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on September 10, 2024. In the motion, 

Petitioner states that while they asked the Tribunal for help, none was provided. 

Petitioner states that the subject property is assessed above market value due to an 

adjustment for new construction, which did not occur. Petitioner also references a 

history of issues with Respondent’s assessor regarding the subject property. 

Petitioner’s appeal to Respondent’s March Board of Review (BOR) was denied due to a 

lack of documentation. 

 

The Tribunal has considered the motion and the case file and finds that the property at 

issue is classified as industrial. As indicated in the Order of Dismissal, MCL 

205.735a(6) states that the deadline to file a petition with the Tribunal for industrial 

property is May 31 of the tax year at issue. Petitioner was informed of this deadline in 

the 2024 March BOR petition, which Petitioner included with the petition to the Tribunal. 

The Tribunal has no equitable power to waive or otherwise disregard a statutory 

deadline.1 As such, it has no authority to grant Petitioner the help requested. 

 

Given the above, Petitioner failed to demonstrate a palpable error relative to the Order 

of Dismissal that misled the Tribunal and the parties and that would have resulted in a 

different disposition if the error was corrected.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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). 

2 See MCR 2.119.

MTT Docket No. 24-003395 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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: October 31, 2024 

 

 

By _____________________________ 

ssm/bm 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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