Full record / 25-001720 Nemeth v Covert Twp.pdf

25-001720 Nemeth v Covert Twp.pdf

Eric Nemeth, Paula Nemeth, Petitioners V Township Of Covert, Respondent · 25-001720-TT

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Page 1

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 

Eric Nemeth and Paula Nemeth, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-001720 

 

Covert Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONERS’ MOTION FOR DEFAULT 

 

On July 10, 2025, Petitioners filed a motion requesting that the Tribunal hold 

Respondent in default for failure to timely file an answer. In the motion, Petitioners state 

that the petition filed in this matter was served on May 29, 2025, and the Tax Tribunal 

Rules, specifically TTR 235(1), required Respondent to file an answer by June 27, 

2025. TTR 237(1) provides that, “[i]f a party has failed to plead or otherwise proceed as 

provided by these rules or a tribunal order, the tribunal may, upon motion or its own 

initiative, hold that party in default.” 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that the rules cited 

by Petitioners apply to appeals filed in the Tribunal’s Entire Tribunal division. As this 

appeal was filed in the Tribunal’s Small Claims division, those rules do not apply. 

Instead, the applicable rule is TTR 281(1), which states in pertinent part that “[a]n 

answer to a petition must be filed with the tribunal within 28 days after the tribunal 

serves the notice of docket number on the respondent.” In this case, the Notice of 

Docket Number was issued on June 26, 2025. Respondent filed its answer on June 27, 

2025. Therefore, despite Petitioners’ assertions, Respondent’s answer was timely. As a 

result, Petitioners’ motion is moot and shall be denied as such. Therefore, 

 

IT IS ORDERED that Petitioners’ Motion for Default is DENIED. 

 

 

 

 

Entered: August 15, 2025 

 

 

By _____________________________ 

smm/gc

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MTT Docket No. 25-001720 

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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