Partial_Dismissal_-_Prior_Year_Pov.2026-05-19_06-24-26.pdf
Christina L Samull Petitioner V Township Of Billings Respondent · 26-001075-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 Christina L Samull, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001075 Township Of Billings, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did not protest at the Board of Review (BOR) and file an appeal within the required time period after the BOR decision.1 As a result, the prior tax year(s) are partially dismissed from this appeal. Therefore, IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the current tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 19, 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 1 See MCL 205.735a and MCL 211.53b.
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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 Christina L Samull, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001075 Township Of Billings, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did not protest at the Board of Review (BOR) and file an appeal within the required time period after the BOR decision.2 As a result, the prior tax year(s) are partially dismissed from this appeal. Therefore, IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the current tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 19, 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 2 See MCL 205.735a and MCL 211.53b.
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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 Christina L Samull, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001075 Township Of Billings, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did not protest at the Board of Review (BOR) and file an appeal within the required time period after the BOR decision.3 As a result, the prior tax year(s) are partially dismissed from this appeal. Therefore, IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the current tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 19, 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 3 See MCL 205.735a and MCL 211.53b.