24-004238.pdf

Twdm13 LLC, Petitioner V City Of Ovid, Respondent · 24-004238-TT

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RECEIVED 

MAR 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LARSING 

DIRECTOR 

TWDM13 LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-004238 

City of Ovid, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER OF PARTIAL DISMISSAL 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

appeal on December 27, 2024, disputing the true cash and taxable values of Parcel 

Nos. 580-000-018-010-01, 580-000-018-011-00, and 580-000-018-011-01 for the 2023 

and 2024 tax years. However, the Tribunal has no authority over the 2023 tax year as 

the petition was not filed prior to the deadline set forth in MCL 205.735a(6).! Although 

the petition indicated a purported data entry error with regard to the property's taxable 

value, Petitioner's clerical error allegations relate to the 2024 tax year and not the 2023 

tax year. As a result, the Tribunal also has no authority under MCL 211.53a, as the 

facts alleged do not establish that the subject property's 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”).2 And though MCL 211.53b provides July and 

December Boards of Review with the authority to correct qualified errors, Petitioner did 

not appear before Respondent's 2023 July or December Board of Review or appeal an 

action taken by any such board. 

For the 2024 tax year, even though Petitioner failed to 

timely file the appeal by the deadline set forth in MCL 205.735a, the petition indicated 

that there is as a question of fact as to whether the jurisdiction of the Tribunal has been 

properly invoked. As such, 

it is appropriate for the 2024 appeal to move forward with 

the Tribunals jurisdiction being a question of fact for hearing. 

Furthermore, the Tribunal notes that Petitioner was held in default on January 21, 2025, 

1 MCL 205.735a(6) provides that “[t]he jurisdiction of the tribunal in an assessment dispute as to property 

classified...as commercial real property, industrial real property, developmental real property, commercial

MTT Docket No. 24-004238 

Page 2 of 3 

for failing to file the proper petition form, failing to file a muitiple-parcel valuation form, 

and for failing to pay the full, required petition filing fee.® On January 24, 2025, 

Petitioner filed the correct valuation appeal petition form and a multiple parcel 

attachment to a valuation petition form in response to the Tribunal’s January 21, 2025 

Order of the Default. 

Although Petitioner timely responded to the January 21, 2025 Order of Default, their 

attempt to cure is incomplete because Petitioner failed to sign the petition or pay the 

remaining filing fee. 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.* Therefore, 

IT IS ORDERED that this case is DISMISSED with respect to the 2023 tax year. The 

appeal shall continue for the 2024 tax year. 

IT IS FURTHER 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 signed, Small Claims valuation appeal petiton form, (2) pay the 

remaining $50.00 petiton filing fee, (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. The foregoing must be filed with the Tribunal within 14 days of entry of 

this Order.® 

Failure to comply with this Order may result in the dismissal of the case, as provided by 

TTR 231.8 

3 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 defauit (with appropriate filing fee).” 

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

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

MTT Docket No. 24-004238 

Page 3 of 3 

APPEAL RIGHTS 

If you disagree with the final decision in this case to dismiss the appeal of the 2023 tax 

year, 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 

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. 

Ifthe 

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: February 

14, 2025 

By 

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PROOF OF SERVICE 

| 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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