24-004107 Default.pdf

Estella A Garcia, Petitioner V City Of Alma, Respondent · 24-004107-TT

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STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Estella A Garcia, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004107 

 

City of Alma, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that the Tribunal severed the 

above-captioned docket from docket number 24-000072 on November 19, 2024.1 The 

order severing this case required Petitioner to file a petition pertaining to the 2024 tax 

year within 21 days of entry of the order. Petitioner failed to respond or submit a 

petition. Though the Tribunal finds an extension of time to file the petition is appropriate 

under TTR 231(1), Petitioner shall be placed in default. Additionally, 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 the dismissal of this case for failure to 

timely comply with this order.2 Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2024 tax 

year within 21 days of entry of this Order. The petition shall note the docket number 

assigned by the Tribunal for the 2024 tax year and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2024 docket number as a “Severed Petition.” 

 

Failure to comply with this Order will result in the dismissal of this case.3 

 

 

 

Entered: January 10, 2025 

 

 

By _____________________________ 

bw/jcr 

 

 

 

 

1 The order was reissued on December 4, 2024 because of a service error with the November 19, 2024, 

order. 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 TTR 231(1). See also MCL 205.732.

MTT Docket No. 24-004107 

Page 2 of 2 

 

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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