25-002424.pdf

Henkel Corporation, Petitioner Vs. City Of Madison Heights, Respondent · 25-002424-TT

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RECEIVED 

SEP 19 2025 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Henkel Corporation 

fi 

Petitioner(s) 

v 

MOAHR Docket No. 25-002424 

City Of Madison Heights 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider The appeal and dismissal of MOAHR Docket No. 

25-002424 

2. 

Good cause exists to grant reconsideration because: 

In response to your order to dismiss MTT Docket No. 25-002424, we would like to file 

a motion 

for 

reconsideration to kindly ask for your reconsideration in this matter because there were on-line technical 

Issues encountered in submitting the original appeal on the e-file system. 

Please see our accompanying 

cover letter for copies of emails that are evidence of these technical issues. 

3. 

lask this Tribunal to grant my request for reconsideration. 

Qlinine, Oeboine 

RArty/Representative (sign here) 

Jimmy Osborne 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional d

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Henkel Corporation, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 25-002424 

City Of Madison Heights, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even 

if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case. 

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default. 

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunals rules. 

By: 

__Tribunal Clerk 

Entered: August 18, 2025 

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

RECEIVED 

SEP 1 0 2025 

MICHIGAN Tax 

y 

Crowe 

TRIBUNAL 

Crowe LLP 

Independent Member Crowe Global 

2200 Ross Ave. 

Suite 4200E 

Dallas, TX 75201-2767 

Tel +1 214 777 5200 

Www.crowe.com 

Jimmy Osborne 

Crowe LLP 

PO BOX 7 

South Bend, IN 46624 

September 2, 2025 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST. 

LANSING, MI 48933 

RE: 

Motion For Reconsideration for MTT Docket No. 25-002424 

Greetings: 

In response to your order to dismiss MTT Docket No. 25-002424, we would like to file a motion for 

reconsideration to kindly ask for your reconsideration in this matter because there were on-line 

technical issues encountered in submitting the original appeal on the e-file system. We initially 

attempted to create a profile on 06/02/2025, which was the due date, to submit our appeal but it 

would not allow us to do so, and we were in contact with the Michigan Tax Tribunal by the 

afternoon to try and resolve the issue, but even they could not get the e-file system to set up a 

profile for us. 

The e-file system would not allow us to create a profile for submitting our appeal and these issues 

ultimately required the Michigan Tax Tribunal IT department to get involved to assist in setting up 

a profile so that we could proceed and submit our appeal. 

Please note that we provided a letter of 

explanation for the late filing in the original e-file we submitted, along with the appeal 

documentation and evidence. However, we would like to submit this further response to the order 

to dismiss the appeal. We have included screen shots of the email correspondence with the 

Michigan Tax Tribunal as evidence of the technical issues we encountered. 

Please find enclosed 

in this mailing the following: 

-Cover Letter with evidence of prior email correspondence 

-Motion for Reconsideration 

-Order of Dismissal 

-Notice of Docket Number 

-Check for $50.00 For Entire Tribunal payable to the State of Michigan

E-filing 

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Thank you, 

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Michigan Tax Tribunal 

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MTT Main Line: (517) 335.9760 

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Customer Service Representative 

Michigan Tax Tribunal 

MTT Main Line: (517) 335-9760 

Website: 

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Henkel Corporation, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 25-002424 

City Of Madison Heights, 

Respondent. 

ORDER OF DISMISSAL 

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the case. 

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 s0, 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

MTT Docket No. 25-002424 

Page 2 of 2 

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. 

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Patricia L. Halm, Tribunal Chair 

Entered: August 19, 2025 

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. 

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