24-003673 Deny Stip.pdf

Abela D Mary, Petitioner V City Of Roseville, Respondent · 24-003673-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 

Abela D Mary, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003673 

 

City of Roseville, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On January 6, 2026, Petitioner filed a Joint Stipulations for Entry of Contest Judgment 

(the “stipulation”). The Tribunal has reviewed the stipulation and finds denial is 

appropriate. 

 

The stipulation filed by Petitioner only addresses the 2024 tax year. In that regard, 

subsequent tax year assessments are automatically included in a valuation appeal once 

the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year.1 For purposes of administrative efficiency, the 

Tribunal considers this date April 1st. 

 

Given the above, the Tribunal finds good cause to give the respective parties 14 days to 

submit a revised stipulation.2 If for whatever reason the parties do not submit a revised 

stipulation within 14 days, the Tribunal will reschedule the case for a telephonic hearing. 

 

Therefore, 

 

IT IS ORDERED that the parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED. 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

is no longer pending before the Tribunal, a new stipulation is required for any future 

settlement. 

 

IT IS FURTHER ORDERED that the parties must submit a revised Stipulation for Entry 

of Consent Judgment within 14 days of entry of this Order. If the parties file a new 

stipulation within 14 days, no additional filing fee is required. Failure to file a new 

stipulation within 14 days will result in the rescheduling of a telephonic hearing. 

 

 

 

1 See MCL 205.737. 

2 See MCL 205.732.

MTT Docket No. 24-003673 

Page 2 of 2 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 14, 2026 

jcg 

 

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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