SC_Notice_of_Telephonic_Hearing.2026-09-16_14-32-54.pdf

Timothy And Patricia Dillon, Petitioner V Township Of Akron, Respondent · 25-002854-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

Timothy and Patricia Dillon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 25-002854

Township Of Akron,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

November 17, 2026

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

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MTT Docket No. 25-002854

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HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing.

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the

time to present your case is limited and additional time may not be provided to accommodate witness

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized

representative at the address identified in the petition or answer for that party or authorized representative,

unless the party or authorized representative filed an appearance or other documentation identifying a different

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates

that the parties are precluded from submitting any further documentary evidence, no further documentary

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included

in valuation appeals once the assessment has been established for that tax year. For purposes of

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year,

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at

the March Board of Review for that year.

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the

address identified in the petition or answer for that party or authorized representative, unless the party or

authorized representative filed an appearance or other documentation identifying a different mailing address.

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

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MTT Docket No. 25-002854

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would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless no fee

was required for the filing of the petition or the required petition filing fee was waived. If no fee was required for

the filing of the petition, there is no motion fee for either party.1 If a fee was required for the filing of the petition

and that fee was waived pursuant to TTR 215, the motion fee is waived for Petitioner only; Respondent must

pay the $25 motion fee. If the motion is not granted or the Tribunal has not notified you that it has been

granted, you are required to attend the hearing.

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by

submitting a written request asking to have that party’s side of the case “heard on the file.” The request must

be submitted to both the Tribunal and the opposing party at least 28 days before the hearing. The opposing

party may file a concurrence or objection to the request within 14 days of the service of the request on the

opposing party. An opposing party’s failure to timely submit a concurrence or objection to the request will be

deemed to be a concurrence to the request. If the request is granted, the Tribunal will conduct the hearing to

take the testimony of the opposing party and render a decision based on that testimony and the documents

timely submitted by both parties. If a local unit of government submits a “hear on file” request, the request will

not be granted unless Respondent provides to the Tribunal and Petitioner in writing the assessments as

established by the Board of Review for each tax year at issue. If the request is not granted or the Tribunal has

not notified you that it has been granted, you are required to attend the hearing.

3. In-Person Hearing Option: Parties may submit a written request for an in-person hearing. The request

must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing. The

opposing party may file a concurrence or objection to the request within 14 days of the service of the request

on that party. An opposing party’s failure to timely submit a concurrence or objection to the request will be

deemed to be a concurrence to the request. If the request is timely, it will be granted. If granted, the hearing

will be conducted in person and will likely be rescheduled for a later date. If the request is not granted or the

Tribunal has not notified you that it has been granted, you are required to attend the hearing.

4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a

written request to withdraw the case. The request must be submitted to both the Tribunal and served on

Respondent at least 14 days before the hearing. Respondent may file a concurrence or objection to the

request within 7 days of the service of the request on that party. If Respondent does not timely submit a

concurrence or objection to the request it will be deemed to be a concurrence to the request. If the request is

granted, the case will be dismissed. If the request is not granted or the Tribunal has not notified you that it has

been granted, you are required to attend the hearing.

SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must

be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with

the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys

or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives. A

$25 fee is required for the filing of the motion unless no fee was required for the filing of the petition or the

required petition filing fee was waived. If the stipulation with appropriate filing fee is received by the Tribunal or

the parties email a copy of the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately

preceding the day of the scheduled hearing, the hearing may be adjourned. Parties that email a copy of a

signed stipulation to the Tribunal for purposes of adjourning a hearing are also required to submit the original

signed stipulation with appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and,

if accepted, the Tribunal will issue a consent judgment. If the Tribunal has not issued a consent judgment or

notified you that the hearing is being adjourned, you are required to attend the hearing.

FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result

in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an

1 See TTR 223 and 269.

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MTT Docket No. 25-002854

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opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in 

dismissal of the case or the conducting of a default hearing. 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in compliance with 

the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective 

participation in a hearing, including accessible documentation such as braille, large print, electronic or audio 

reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an 

accommodation request form located here. 

An individual requiring a foreign language interpreter for effective participation in a hearing, should contact the 

Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located 

here. 

All requests must be filed within five (5) days of receipt of the Notice of Hearing to ensure availability of 

accommodation.

Hearing participants and observing members of the public who need assistance with speech or hearing may 

also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More 

information about this service may be found here.

PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or 

confidential information, such as health or financial information, may be disclosed to the Tribunal and other 

parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes 

related to the hearings process. A party may file a motion to request that a public hearing be closed in part or 

file a motion for protective order to deem certain information private and confidential in order to afford that 

information special protection.

CONTACT INFORMATION: 

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Phone: (517) 335-9760

E-Mail: taxtrib@michigan.gov 

Website: www.michigan.gov/taxtrib

E-Filing: https://eFiling.apps.lara.state.mi.us 

Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m.

Date Entered: 

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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