24-003442 Ext and PD.pdf

S&C Hoppe Cottage LLC, Petitioner V Township Of Krakow, Respondent · 24-003442-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 

S&C Hoppe Cottage LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 24-003442 

 

Krakow Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on September 20, 2024, for failing to file a petition on the Small 

Claims Petition for Valuation Appeal, failure to include the required Multiple Parcel form, 

failure to include a copy of the Board of Review (BOR) decision for Parcel No. 061-110-

000-014-00, and for failure to include the required filing fee. On October 3, 2024, 

Petitioner submitted their response including the correct Petition for Valuation Appeal, 

Multiple Parcel form, and required filing fee. Although Petitioner timely responded to the 

Order of Default, their attempt to cure is incomplete because Petitioner failed to include 

the BOR decision for Parcel No. 061-110-000-014-00. 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 Parcel No. 061-110-000-014-00 from the 

existing tax appeal, for failure to timely comply with this Order.1 

 

Further, the Tribunal finds that Petitioner includes the issue of a poverty exemption in 

the appeal. However, Petitioner did not protest the denial of a Poverty Exemption to the 

BOR as demonstrated by the submitted BOR petition and decision for Parcel No. 061-

110-000-001-00. A protest to the March, July or December BOR for the tax year 

requesting the exemption is a prerequisite to invoking the Tribunal’s jurisdiction.2 As 

such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing requirement or deadline,3 it has no authority to grant 

Petitioner the relief requested.4 The appeal shall proceed with the valuation and 

uncapping issues only. Therefore, 

 

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

 

2 MCL 211.7u. 

3 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). 

4 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was the result of a clerical error (i.e., “an

MTT Docket No. 24-003442 

Page 2 of 3 

 

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 the BOR decision for Parcel No. 061-110-000-014-00, (2) file a Motion to 

Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion and (4) file 

proof the motion and the BOR decision for Parcel No. 061-110-000-014-00 were served 

on Respondent. The foregoing must be filed with the Tribunal within 14 days of the 

entry of this Order.5 

 

IT IS FURTHER ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. 

 

IT IS FURTHER ORDERED that the appeal shall continue for the Valuation and 

Uncapping issues 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 

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 

 

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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009). 

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).

MTT Docket No. 24-003442 

Page 3 of 3 

 

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: November 15, 2024 

 

 

By _____________________________ 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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