26-001513 Ext Def SC ET.pdf
Qle Holdings LLC Petitioner V City Of Taylor Respondent · 26-001513-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 QLE Holdings LLC MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-001513 City of Taylor, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on May 28, 2026, because the amount of tax in dispute exceeds the jurisdictional limits of the Small Claims division due to the classification of the property at issue and Petitioner failed to pay the filing fee required for the filing of the petition.1 As stated in MCL 205.762, “[p]roperty other than residential property may be included in a proceeding before the residential property and small claims division if the amount of that property's taxable value or state equalized valuation in dispute is not more than $100,000.00.”2 Petitioner was required to cure the default within 14 days, has had ample time to comply, and yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, 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 the case for failure to timely comply with this order.3 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: If the amount in dispute is incorrect and Petitioner wishes to remain in the Small Claims Division, (1) file, indicating the docket number previously assigned by the Tribunal, an amended Small Claims Petition for Valuation Appeal identifying a revised amount in dispute and the tax year(s) under appeal with documents evidencing the basis for the revised values. If filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an amended petition; (2) pay the filing fee required for the filing of the 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 MCL 205.762. 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 26-001513 Page 2 of 2 petition;4 (3) file a Motion to Set Aside Default; (4) pay the $25.00 fee required for the filing of the motion; and (5) file proof the motion was served on Respondent. If the amount in dispute is correct and the case needs to be transferred to the Entire Tribunal Division, (1) file an Entire Tribunal petition indicating the docket number previously assigned by the Tribunal; (2) pay the filing fee required for the filing of the Entire Tribunal petition; (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the motion; and (5) file proof the motion and the Entire Tribunal petition were served on Respondent. IT IS FURTHER ORDERED that upon the processing of the Entire Tribunal petition, if any, the Tribunal shall issue an Entire Tribunal Notice of Docket. Information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, payment of the remaining filing fee due may not be made via e-filing. The foregoing must be filed with the Tribunal within 14 days of the entry of this order. Failure to comply with this order may result in dismissal of the case as provided by TTR 237. Entered: June 26, 2026 By: /s/ Patricia L. Halm kac 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 4 See the Tribunal’s website at www.michigan.gov/taxtrib for information on filing fees and a filing fee calculator.