24-003606 recon.pdf
Reenlee P Korach, Petitioner V Township Of Iron River, Respondent · 24-003606-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Reenlee P Korach, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003606 Iron River Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION ORDER REINSTATING CASE ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER UPDATING DOCKET ORDER REQUIRING RESPONDENT TO FILE AN ANSWER TO THE PETITION On January 3, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on December 5, 2024.1 In the motion, Petitioner states that they received the Order of Default issued on October 2, 2024, and assigned an authorized representative to file an amended Petition, but due to some website error, the amended Petition failed to download. Petitioner is refiling their appeal for Parcel No. 004-070-003-00 only, as the case for Parcel No. 36-004-006-005-00 has been resolved. The Tribunal has considered the motion and the case file and finds that Petitioner has demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal and the parties and that would have resulted in a different disposition if the error was corrected.2 Dawn Pisoni filed an appearance on behalf of Petitioner in this case on October 21, 2024. The Tribunal accepted the appearance and thereafter served all orders upon said representative. The Tribunal erred in accepting the appearance, as the submitted filings indicate that Ms. Pisoni is the Iron River Township Treasurer, which presents a conflict of interest for purposes of representing Petitioner in this case. As such, and inasmuch as Petitioner was not served with any of the orders entered after the filing of the appearance, the Tribunal finds good cause to reinstate the case. Per Petitioner’s request, the case is reinstated with respect to Parcel No. 004-070-003-00 only. The Tribunal further finds that Petitioner, having now filed a signed Petition, has complied with the Tribunal’s orders and established good cause to set their default 1 Petitioner filed a new appeal for Parcel No. 004-070-003-00, which was construed as a Motion for Reconsideration. 2 See TTR 261, TTR 215, and MCR 2.119.
Page 2
MTT Docket No. 24-003606 Page 2 of 2 aside.3 Given the above-noted conflict of interest, and the fact that the amended Petition was signed by Petitioner, which supersedes the appearance filed by Ms. Pisoni on their behalf, the docket shall be updated accordingly. Therefore, IT IS ORDERED that Petitioner’s Motion for Reconsideration is GRANTED. IT IS FURTHER ORDERED that the case is REINSTATED. The case shall proceed with respect to Parcel No. 004-070-003-00 only. IT IS FURTHER ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the docket is UPDATED to reflect Reenlee P Korach, as Petitioner’s Authorized Representative in this matter. IT IS FURTHER ORDERED that Respondent shall file an Answer to the amended Petition within 28 days of the entry of this order. Entered: February 21, 2025 By _______________________________ ejg 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 3 See TTR 231.