Order_of_Dismissal.2026-09-23_09-03-40.pdf

Darlene A Ornelas Petitioner V Township Of Tobacco Respondent · 26-003670-TT

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STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 Respondent.

 ORDER OF DISMISSAL

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

 The petition was not filed within 35 days after the final decision, ruling, or determination.
 See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power
 to waive or otherwise disregard statutory filing requirements and deadlines, it has no
 authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp,
 __Mich__; __NW3d__ (2025).

 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 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.

 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

MTT Docket No. 26-003670
Page 2 of 2

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.

 By: /s/ Patricia L. Halm

Entered: September 23, 2026

 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

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 Respondent.

 ORDER OF DISMISSAL

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

 The petition was not filed within 35 days after the final decision, ruling, or determination.
 See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power
 to waive or otherwise disregard statutory filing requirements and deadlines, it has no
 authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp,
 __Mich__; __NW3d__ (2025).

 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 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.

 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

MTT Docket No. 26-003670
Page 2 of 2

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.

 By: /s/ Patricia L. Halm

Entered: September 23, 2026

 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

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 Respondent.

 ORDER OF DISMISSAL

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

 The petition was not filed within 35 days after the final decision, ruling, or determination.
 See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power
 to waive or otherwise disregard statutory filing requirements and deadlines, it has no
 authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp,
 __Mich__; __NW3d__ (2025).

 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 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.

 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

MTT Docket No. 26-003670
Page 2 of 2

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.

 By: /s/ Patricia L. Halm

Entered: September 23, 2026

 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

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