24-003418 extend default.pdf

LaJuan Buchanan, Petitioner V City Of Detroit, Respondent · 24-003418-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

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 

LaJuan Buchanan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003418 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 10, 2024, because they failed to file a copy of the notice giving 

rise to the appeal, i.e., the March Board of Review (BOR) decision.1 Petitioner timely 

responded to the order but did not provide a copy of the BOR decision, and though a 

copy of that document was filed by Respondent, there are several other deficiencies in 

Petitioner’s filing that were not noted in the original default order. First, Petitioner failed 

to properly complete the petition form. Specifically, Petitioner failed to complete Section 

7 pertaining to valuation information. Second, Petitioner failed to pay the fee required 

for the filing of the petition. 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 

dismissal of the case for failure to timely comply with this Order.2 

 

The Tribunal further finds that the petition indicates that Petitioner is appealing the 

property’s assessment for both the 2023 and 2024 tax years. The Tribunal has no 

authority over the 2023 tax year under MCL 205.735a because the property is classified 

as commercial, and Petitioner did not file a petition with the Tribunal on or before May 

31 of that year. The Tribunal also has no authority under MCL 211.53a because the 

facts alleged do not establish that the 2023 assessment was the result of a clerical error 

(i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

parties”).3 And though MCL 211.53b provides July and December BORs with the 

authority to correct qualified errors, Petitioner did not appear before Respondent’s July 

or December BOR or appeal an action taken by any such board. As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

 

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

 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

MTT Docket No. 24-003418 

Page 2 of 3 

 

statutory requirement or filing deadline, it has no authority to grant Petitioner the relief 

requested for the 2023 tax year.4 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: (1) file a complete, amended petition for the 2024 tax year, and (2) pay the 

$250.00 fee required for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this Order.5 The amended petition shall note the 

docket number assigned by the Tribunal in this case. 

 

Failure to comply with this Order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee), and may result in dismissal of the 

case, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to the 2023 tax 

year. The appeal shall continue for the 2024 tax year only. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5). 

6 See also MCL 205.732.

MTT Docket No. 24-003418 

Page 3 of 3 

 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: October 15, 2024 

 

 

By _____________________________ 

ejg/jc 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

← View full record